审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性,可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce ruLi
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审计词汇英汉对照 zM^ux!T=
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ability to continue as a going concern 持续经营能力 Wm
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acceptability 可接受性,可接受程度 hmOhXE[a&
acceptable level of detection risk 检查风险的可接受水平 O>zM(I+p
acceptance of engagement 接受委托 *ws!8-)fH
accepting the engagement for the first time 首次接受委托 3
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access to asset 对资产的接触 '~ 3a(1@8
according to 根据,依据,依照 ki#O ^vl
account balance 账户余额 is%qG?,P
account for 对……进行会计处理,核算;解释 y_$=Pu6H
accounting 会计,会计学 xr)Rx{)3h
accounting advisory serve 会计咨询服务 ;K[`o/#4"
accounting firm 会计师事务所 k, )7v
accounting information 会计信息,会计资料 50oNN+;=R
accounting period 会计期间 >8~+[e
accounting policies 会计政策 m-lUgx7
accounting professional bodies 会计职业组织,会计职业团体 CE>RAerY
accounting records 会计记录 =j 6amk-
accounting responsibility 会计责任 'g8~539{&
accounting service 会计服务 W;coi4
accounting standards 会计准则 ip4:px-
Accounting Standards for Business Enterprises 企业会计准则 2P8JLT*Tj
accounting system 会计系统 n`T
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accounting treatment 会计处理 W
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accuracy 准确性,精确性 1%|+yu1
additional audit procedures 追加审计程序 ,qak_bP
addressee 收件人,收信人 l
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Administration of State-owned Assets (the~) 国有资产管理局 h3D8eR.
administrative laws and regulations 行政法规 9}Tf9>qP>M
adverse impact 不利影响,负面影响 k
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adverse opinion 反对意见 6I(y
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advisory group 咨询组,顾问组 4^V Y
agency fee 代理费,代理费用 EVMhc"L
aggregate 总计,合计为…… J4h7]
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alternation of document and record 变造文件和记录 -c!{';Zn
alternative audit procedures 替代审计程序,备选审计程序 o;m
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amend 修改,修订 -<a~kVv
amortisation 摊销 LbtcZ)D!
analytical capacity 分析能力 2"C'Au
analytical procedures 分析性程序 &"fMiK3
annual financial statements 年度会计报表,年度财务报表 I+w3It
appendix 附录,附表 _/ZIDIn
applicable 适用的 d:O>--$_tw
applicable laws and regulations 适用的法规 b
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application systems 应用系统 Ze'
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apply consistently 一贯地执行,一贯地实施 X%xX3e'
appropriate 适当的,合适的; {Q?AIp6u|
征用,挪用 za'Eom-<u
appropriate authorization 适当的授权 "[(_C&Ot4
appropriateness of audit evidence 审计证据的适当性 QfB \h[A
approval 批准,核准 Lw?4xerLsb
assertion (会计报表上的)认定;确认 Rk5
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 ZrnZ7,!@
asset 资产,财产 H=z
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asset restructuring 资产重组 ~Rk%M$E9
assignment of duties 职责的划分 (F]f{8
assistant 助理,助理人员 Ooz+V;#Q
associated company 联属公司,联营公司 gpsEN(.w
association 联合,结合;协会,社团 RG[3LX/
assumption 假设,假定 s
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at a given date 在某一特定时日 (1%u`#5n-N
attestation 鉴证,公证 PkQu N;a
attestation service 鉴证服务 3k5OYUk
audit adjustment 审计调整 eCMcr !.
audit areas 审计领域 07Yh
audit conclusion 审计结论 /}r%DND'
audit effectiveness 审计效果 s%>>E!Qi_
audit efficiency 审计效率 0O+s3#"?@
audit engagement letter 审计业务约定书 !E,$@mvd
audit evidence 审计证据 *j2P#et
audit fee 审计费 {bl&r?[y
audit files 审计档案 97e fWYj
audit findings 审计中发现的事项 \f1r/e(G|
audit implementation stage 审计实施阶段 }]N7CWy
audit mark 审计标识 *Eu
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audit materiality 审计重要性 bQow,vf
audit method 审计方法 "wmQ,=
audit objective 审计目标,审计目的 ej4 7'#EY
audit of financial statements 会计报表审计,财务报表审计 g4&zBn
audit opinion 审计意见 {7[^L1
audit period 被审计期间,被审计年度 "2)<'4q5)
audit plan 审计计划 )?joF)
audit planning 编制审计计划,制定审计计划,审计计划 >5#`j+8=q
audit planning stage 审计计划阶段 x"K<@mR5G
audit procedure 审计程序 FEw51a+V
audit programme 审计程序表,具体审计计划 Fd2Eq&:en$
audit report 审计报告 6*gMG3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 XgP7
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audit report with a qualified opinion 有保留意见的审计报告 69ia #
audit report with an adverse opinion 否定意见的审计报告 9
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audit report with dual dates 双重日期审计报告 XL >Vwd
audit reporting stage 审计报告阶段 WmP"u7I4
audit responsibility 审计责任 'ADt<m_$
audit results 审计结果 "'p:M,:
audit risk 审计风险 F(^vD_G
audit sampling 审计抽样 SfyZ,0
audit sampling techniques 审计抽样方法,审计抽样技术 fySzZ
audit strategies 审计策略 GN?^7kI
audit summary 审计总结,审计小结 }RYr)
audit team 审计小组 ?P,z^
audit test 审计测试 RlyF#X#7{
audit trail 审计轨迹 c<wsWs
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audit work 审计工作 thDQ44<#)
audit working paper 审计工作底稿 D5Wo e&g,
audited financial statement 审计会计报表,已审计财务报表 Yw"o_
Auditing Guidelines (the~) 审计规范指南 "n,">
auditing standards 审计准则 D' ZR>@w@
audit-oriented working paper (审计)业务类工作底稿 m"<0sqD;
authorisation 授权 d5fnJ*a>l
authorisation of transaction 交易的授权 |sMRIW,P
availability 可获得性 g2JNa?z
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balance 余额;差额;平衡 I!dA{INN
balance sheet 资产负债表 qxf!]jm
bank 银行 .C$S
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bank account 银行账户,银行户头 8s-y+M@.
bank statement 银行对账单 E'j>[C:U
barter transaction 易货交易,以物换物交易 X#'DS&{
basis of audit 审计依据 'Xo
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basis of preparation (会计报表的)编制基础 6x)7=_:0
book of account 账目,账簿 *9y)B|P^
borrowing 借款,贷款,借债 sI7d?+
branch 分支,分支机构,分店 I?uU}NK
brought forward (账户余额等的)承上年,承上期,承上页 g&!UaJ[#9
budget 预算 5,})x]'x
building 建筑物;大楼 ~m8".Z"
business conditions 业务情况,经营情况 Zy|B~.@<j
business licence (企业等的)营业执照 \ ,ARYwd
business relation 业务关系 ^[,Q2MHCT(
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