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 EqwA8?M
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ability to continue as a going concern 持续经营能力 > _) a7%
acceptability 可接受性,可接受程度 wC@U/?
acceptable level of detection risk 检查风险的可接受水平 Gwk@X/q
acceptance of engagement 接受委托 X,Q(W0-6$u
accepting the engagement for the first time 首次接受委托 2!`Z3>Oa
access to asset 对资产的接触 TJa%zi
according to 根据,依据,依照
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account balance 账户余额 Pl
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account for 对……进行会计处理,核算;解释 "K]4j]yU
accounting 会计,会计学 "lMWSCas
accounting advisory serve 会计咨询服务 +o5rR|)M+
accounting firm 会计师事务所 @g?z>n
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accounting information 会计信息,会计资料 VJPP HJ[-
accounting period 会计期间 3c"{Wu-}
accounting policies 会计政策 u(qpdG||7
accounting professional bodies 会计职业组织,会计职业团体 Cu5
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accounting records 会计记录 \Bf{/r5x
accounting responsibility 会计责任 *tqeq y-X
accounting service 会计服务 Va:jMN
accounting standards 会计准则 |1$X`|S
Accounting Standards for Business Enterprises 企业会计准则 ttxOP
accounting system 会计系统 }?$Mh)
accounting treatment 会计处理 /;J;,G`?
accuracy 准确性,精确性 AS398L
additional audit procedures 追加审计程序 {rr\hl-$
addressee 收件人,收信人 }\*|b@)]
Administration of State-owned Assets (the~) 国有资产管理局 -rrg?4
administrative laws and regulations 行政法规 6
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adverse impact 不利影响,负面影响 IrK )N
adverse opinion 反对意见 ng\S
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advisory group 咨询组,顾问组 NIGFu{S
agency fee 代理费,代理费用 QX/`s3N
aggregate 总计,合计为…… e&kg[jU
alternation of document and record 变造文件和记录 &'j77tqOk
alternative audit procedures 替代审计程序,备选审计程序 "^7Uk#!
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amend 修改,修订 AUd}) UR
amortisation 摊销 \>Q,AyL
analytical capacity 分析能力 r>OE[C69
analytical procedures 分析性程序 fz\Az-
annual financial statements 年度会计报表,年度财务报表 epePx0N%x$
appendix 附录,附表 9w|q':<
applicable 适用的 O\z%6:'M
applicable laws and regulations 适用的法规 n~)%ou
application systems 应用系统 $1F9TfA
apply consistently 一贯地执行,一贯地实施 W*#/@/5
appropriate 适当的,合适的; e!yt<[ph
征用,挪用 a7R7Ks|q
appropriate authorization 适当的授权 G%{jU'2
appropriateness of audit evidence 审计证据的适当性 6I<`N
approval 批准,核准 G#>nOB
assertion (会计报表上的)认定;确认 ewR0e.g
assessed level of control risk 对控制风险的评估,控制风险的评估水平 #k6T_ki
asset 资产,财产 9lwg`UWl,
asset restructuring 资产重组 : nn'>
assignment of duties 职责的划分 #:X:~T
assistant 助理,助理人员 mv_-|N~
associated company 联属公司,联营公司 Ex{]<6UAu
association 联合,结合;协会,社团 #';r 0?
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assumption 假设,假定 B("kE`
at a given date 在某一特定时日 %1<|.Dmd
attestation 鉴证,公证 3FfS+q*3S
attestation service 鉴证服务 \hVF
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audit adjustment 审计调整 Ki2_Nh>tM
audit areas 审计领域 a7ty&[\
audit conclusion 审计结论 "|H0 X#
audit effectiveness 审计效果 }0o0 "J-$
audit efficiency 审计效率 [?A0{#5)8x
audit engagement letter 审计业务约定书 ~EymD *
audit evidence 审计证据 nN:i{t4f
audit fee 审计费 C\Rd]P8\
audit files 审计档案 5;+Bl@zGu
audit findings 审计中发现的事项 -#@;-2w
audit implementation stage 审计实施阶段 @,hvXl-G *
audit mark 审计标识
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audit materiality 审计重要性 uu:BN0
audit method 审计方法 u=5^xpI<D
audit objective 审计目标,审计目的 DuaOi1Gw
audit of financial statements 会计报表审计,财务报表审计 @r<w|x}
audit opinion 审计意见 -3C~}~$>`
audit period 被审计期间,被审计年度 ]`x~v4JU
audit plan 审计计划 lEJTd3dMi
audit planning 编制审计计划,制定审计计划,审计计划 YI/vt2
audit planning stage 审计计划阶段 "Y6f.rB
audit procedure 审计程序 qohUxtnTK>
audit programme 审计程序表,具体审计计划 xE:p)B-]
audit report 审计报告 jw
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 V*)gJg
audit report with a qualified opinion 有保留意见的审计报告 _?8T'?-1
audit report with an adverse opinion 否定意见的审计报告 q>?oV(sF
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 8V@3T/}
audit responsibility 审计责任 X#fI$9a
audit results 审计结果 N
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audit risk 审计风险 LY7'wONx
audit sampling 审计抽样 :(Gg]Z9^8
audit sampling techniques 审计抽样方法,审计抽样技术 *l}q,9iQ-
audit strategies 审计策略 +aMPwTF:3
audit summary 审计总结,审计小结 p ^Ruf?>
audit team 审计小组 DY%E&Vd:h
audit test 审计测试 N9hBGa$
audit trail 审计轨迹 My)/d]a
audit work 审计工作 /PO5z7n0J
audit working paper 审计工作底稿 giv cq'L
audited financial statement 审计会计报表,已审计财务报表 ey:3F%
Auditing Guidelines (the~) 审计规范指南 G'%mmA\
auditing standards 审计准则 %*,'&S
audit-oriented working paper (审计)业务类工作底稿 w%htY.-
authorisation 授权 m$3&r2vgi
authorisation of transaction 交易的授权 z5?xmffB
availability 可获得性 ,JR7N_"I
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balance 余额;差额;平衡 |zSkQ_?54
balance sheet 资产负债表 AV?*r-vWL.
bank 银行
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bank account 银行账户,银行户头 ke/QFN-`
bank statement 银行对账单 0h* AtZv_
barter transaction 易货交易,以物换物交易 6g)21Mh#
basis of audit 审计依据 =6ojkTk
basis of preparation (会计报表的)编制基础 \D0Pik@?
book of account 账目,账簿 * @dqAr %
borrowing 借款,贷款,借债 /.vB /{2
branch 分支,分支机构,分店 wzF"^CJ
brought forward (账户余额等的)承上年,承上期,承上页 Av{1~%hU
budget 预算 B?k75G
building 建筑物;大楼 'wDNP_
business conditions 业务情况,经营情况 0q81H./3
business licence (企业等的)营业执照 ' y1=Z
business relation 业务关系 60*=Bs%b
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