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 +dd\_\
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ability to continue as a going concern 持续经营能力 C4vmgl&
acceptability 可接受性,可接受程度 Jo%5 NXts4
acceptable level of detection risk 检查风险的可接受水平 9X<o8^V
acceptance of engagement 接受委托 QkMK\Up
accepting the engagement for the first time 首次接受委托 dg#w/}}m
access to asset 对资产的接触 Z)=S. )
according to 根据,依据,依照 Qoa gy L
account balance 账户余额 tuZA q;X
account for 对……进行会计处理,核算;解释 M'Fa[n*b?!
accounting 会计,会计学 FdrH,
accounting advisory serve 会计咨询服务 Z/#l~.o[
accounting firm 会计师事务所 u~kfz*hz
accounting information 会计信息,会计资料 V5$J
accounting period 会计期间 6 <&jY
accounting policies 会计政策 k
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accounting professional bodies 会计职业组织,会计职业团体 C)w11$.YQ9
accounting records 会计记录 P<&-8QA
accounting responsibility 会计责任 Wz}DC7
accounting service 会计服务 Grot3a
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 i:8g3|JfMe
accounting system 会计系统 lHg&
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accounting treatment 会计处理 EP!zcp2' C
accuracy 准确性,精确性 l5?fF6#j
additional audit procedures 追加审计程序 ^;o
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addressee 收件人,收信人 JPeZZ13sS
Administration of State-owned Assets (the~) 国有资产管理局 vn5X]U"
administrative laws and regulations 行政法规 "S#}iYp
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 ZHA6BVVT
advisory group 咨询组,顾问组 014p = W
agency fee 代理费,代理费用 !rmXeN]-r
aggregate 总计,合计为…… ;'^5$q
alternation of document and record 变造文件和记录 -N'xQ(#n3q
alternative audit procedures 替代审计程序,备选审计程序 m(~5X0
amend 修改,修订 *hJ&7w ~
amortisation 摊销 -c%K_2`
analytical capacity 分析能力 Z0fl]3p
analytical procedures 分析性程序 z
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annual financial statements 年度会计报表,年度财务报表 #Y)Gos
appendix 附录,附表 gEWKM(5B}
applicable 适用的 cP >MsUZWl
applicable laws and regulations 适用的法规 *k&yD3br-V
application systems 应用系统 z]P=>w
apply consistently 一贯地执行,一贯地实施 :?!kZD!
appropriate 适当的,合适的; I/whpOg
征用,挪用 B,`B!rU
appropriate authorization 适当的授权 P)hZFX
appropriateness of audit evidence 审计证据的适当性 iy{n"#uX
approval 批准,核准 3*N-@;[>b
assertion (会计报表上的)认定;确认 :n1^Xw0q
assessed level of control risk 对控制风险的评估,控制风险的评估水平 RR*eq.;
asset 资产,财产 'QR
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asset restructuring 资产重组 Fpz)@0K;
assignment of duties 职责的划分 y)`f$Hl@1
assistant 助理,助理人员 O26'|w@$
associated company 联属公司,联营公司 u`%Kh_
association 联合,结合;协会,社团 g;N)K3\2
assumption 假设,假定 }|MPQy
at a given date 在某一特定时日 gBF2.{"^
attestation 鉴证,公证 $L~?!u&N
attestation service 鉴证服务 `WjRb
audit adjustment 审计调整 {km~,]N
audit areas 审计领域 .@#GNZe
audit conclusion 审计结论 r8o9C
audit effectiveness 审计效果 x.=Np\#\G-
audit efficiency 审计效率 z>\vYR$
audit engagement letter 审计业务约定书
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audit evidence 审计证据 pzkl ;"gK
audit fee 审计费 f)~j'e
audit files 审计档案 3M 5+!H
audit findings 审计中发现的事项 YQ\c0XG
audit implementation stage 审计实施阶段 )oEHE7 y
audit mark 审计标识 utH,pGs C.
audit materiality 审计重要性 ("G
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audit method 审计方法 H$M#+EfL
audit objective 审计目标,审计目的 Y|*a,H"_
audit of financial statements 会计报表审计,财务报表审计 Dz<"eyB\
audit opinion 审计意见 q_5hKipd\b
audit period 被审计期间,被审计年度 j_3X
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audit plan 审计计划 ,KT[ }P7
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 `R9}.?7
audit procedure 审计程序 TSgfIE|
audit programme 审计程序表,具体审计计划 ~\UH`_83[
audit report 审计报告 E%
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 1E1oy(\V
audit report with a qualified opinion 有保留意见的审计报告 [iT*L)R4
audit report with an adverse opinion 否定意见的审计报告 5<Lal^c D
audit report with dual dates 双重日期审计报告 m%=]
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audit reporting stage 审计报告阶段 +7`7cOqXg
audit responsibility 审计责任 _m;H$N~I#
audit results 审计结果 G
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audit risk 审计风险 ~8A !..Z
audit sampling 审计抽样 <k
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audit sampling techniques 审计抽样方法,审计抽样技术 <-Hw@g
audit strategies 审计策略 h$[tEmD%
audit summary 审计总结,审计小结 Vr|sRvz
audit team 审计小组 vXq2="+
audit test 审计测试 :
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audit trail 审计轨迹 I
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audit work 审计工作
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audit working paper 审计工作底稿 [ST,/<?0
audited financial statement 审计会计报表,已审计财务报表 eu^B
Auditing Guidelines (the~) 审计规范指南 =IIB~h[TB
auditing standards 审计准则 a7Xa3 vlpO
audit-oriented working paper (审计)业务类工作底稿 1kX>sajp~
authorisation 授权 Z(~v{c %<
authorisation of transaction 交易的授权 A;ti$jy
availability 可获得性 [f8mh88r
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balance 余额;差额;平衡 +~ZFao qf
balance sheet 资产负债表 uhf%
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bank 银行 @pn<x"F5'
bank account 银行账户,银行户头 'Cq)/}0
bank statement 银行对账单 01brl^5K
barter transaction 易货交易,以物换物交易 LQr
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basis of audit 审计依据 }zE
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basis of preparation (会计报表的)编制基础 UpoTXAD}k
book of account 账目,账簿 Ln3<r&&Jz
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 m7n8{J1O2
brought forward (账户余额等的)承上年,承上期,承上页 =D}]|ie
budget 预算 o4l=oY:'
building 建筑物;大楼 NZaMF.
business conditions 业务情况,经营情况 =]Vrl-a`^
business licence (企业等的)营业执照
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business relation 业务关系 @qaK5
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