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 XRKL;|cd
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审计词汇英汉对照 Yva^JB
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ability to continue as a going concern 持续经营能力 Vp\BNq_!
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acceptability 可接受性,可接受程度 Ec[=~>;n{l
acceptable level of detection risk 检查风险的可接受水平 \y{Bnp5h
acceptance of engagement 接受委托 \szx.IZT
accepting the engagement for the first time 首次接受委托 fzRzkn:=
access to asset 对资产的接触 b~
according to 根据,依据,依照 f
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account balance 账户余额 MFaK=1
account for 对……进行会计处理,核算;解释 BS>|M}G)r
accounting 会计,会计学 6 DD^h:*>
accounting advisory serve 会计咨询服务 tXcc#!'4C
accounting firm 会计师事务所 0K`3BuBs
accounting information 会计信息,会计资料 QKYIBX
accounting period 会计期间 V"*|`z)
accounting policies 会计政策 U5z^R>k
accounting professional bodies 会计职业组织,会计职业团体 nZ hL
accounting records 会计记录 li8l+5d q
accounting responsibility 会计责任 `{CaJ6.
accounting service 会计服务 aAF:nyV~~0
accounting standards 会计准则 ]y@9z b
Accounting Standards for Business Enterprises 企业会计准则 bKYLBu:
accounting system 会计系统 {f3)!Pei`J
accounting treatment 会计处理 ++F #Z(p
accuracy 准确性,精确性 ;#
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additional audit procedures 追加审计程序 4\x'$G
addressee 收件人,收信人 +|).dm
Administration of State-owned Assets (the~) 国有资产管理局 Xz4!#,z
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administrative laws and regulations 行政法规 9
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adverse impact 不利影响,负面影响 Gn#5zx#l
adverse opinion 反对意见 C,hs!v6
advisory group 咨询组,顾问组 QK<sibDI
agency fee 代理费,代理费用 D)8&v`LS
aggregate 总计,合计为…… .%<oy"_
alternation of document and record 变造文件和记录 9XX&~GW/
alternative audit procedures 替代审计程序,备选审计程序 k'&BAC.K,
amend 修改,修订 G$}\~dD
amortisation 摊销 )t9<cJ=
analytical capacity 分析能力 YvHP]N{SA'
analytical procedures 分析性程序 ]
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annual financial statements 年度会计报表,年度财务报表 VmHok
appendix 附录,附表 }RYr)
applicable 适用的 t@QaxZIlt;
applicable laws and regulations 适用的法规 y/h~oGxy
application systems 应用系统 c<wsWs
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apply consistently 一贯地执行,一贯地实施 ++-HdSHY
appropriate 适当的,合适的; $IA(QC_]AO
征用,挪用 2aX|E4F
appropriate authorization 适当的授权 iUFS1SN \
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 c^><^LGb
assertion (会计报表上的)认定;确认 WW\u}z.QJ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 b%L8mX
asset 资产,财产 w<
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asset restructuring 资产重组 /jaTH_Q),:
assignment of duties 职责的划分 ;"-(QE?Mv
assistant 助理,助理人员 f)l:^/WP+
associated company 联属公司,联营公司 A&jkc '
association 联合,结合;协会,社团 cKdn3 2Y4
assumption 假设,假定 $[T^S
at a given date 在某一特定时日 _?M34&.X
attestation 鉴证,公证 NE,2jeZQ .
attestation service 鉴证服务 qc2j
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audit adjustment 审计调整 Urj8v2k
audit areas 审计领域 jB!p,fqcb
audit conclusion 审计结论 Q&@Ls?pu
audit effectiveness 审计效果 s]50Y-C
audit efficiency 审计效率 jOa .h
audit engagement letter 审计业务约定书 ;e415T
audit evidence 审计证据 7"@^JxYN
audit fee 审计费 O`Er*-O
audit files 审计档案 x^Q:U1
audit findings 审计中发现的事项 NQz*P.q
audit implementation stage 审计实施阶段 =,$*-<p=3
audit mark 审计标识 Gole7
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audit materiality 审计重要性 ?1*Ka
audit method 审计方法 d00#;R
audit objective 审计目标,审计目的 Oq@+/UWX
audit of financial statements 会计报表审计,财务报表审计 p:Ry F4{b2
audit opinion 审计意见 QMLz
audit period 被审计期间,被审计年度 F
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audit plan 审计计划 [Ul"I-K
audit planning 编制审计计划,制定审计计划,审计计划 yhv(KI
audit planning stage 审计计划阶段 <K;
audit procedure 审计程序 r&oR|-2hRk
audit programme 审计程序表,具体审计计划 OB`(,m#
audit report 审计报告 x?
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 g5M=$y/H
audit report with a qualified opinion 有保留意见的审计报告 g"ha1<y<
audit report with an adverse opinion 否定意见的审计报告 `-W.uOZ0
audit report with dual dates 双重日期审计报告 7/+I"~
audit reporting stage 审计报告阶段 G
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audit responsibility 审计责任 fqrQ1{%UH
audit results 审计结果 kH~ z07:
audit risk 审计风险 n75)%-
audit sampling 审计抽样 |a4cER.'2^
audit sampling techniques 审计抽样方法,审计抽样技术 J9eOBom8e<
audit strategies 审计策略 JJ_b{ao<
audit summary 审计总结,审计小结 |eykb?j`
audit team 审计小组 L#O1>
audit test 审计测试 V[ju7\>$Z
audit trail 审计轨迹 k#F |
audit work 审计工作 ve($l"T
audit working paper 审计工作底稿 E! d?@Xr@
audited financial statement 审计会计报表,已审计财务报表 bCMo8Xh
Auditing Guidelines (the~) 审计规范指南 "@^Pb$BLY
auditing standards 审计准则 VzfaUAIZl
audit-oriented working paper (审计)业务类工作底稿 [ )3rc}:1
authorisation 授权 r5 tn'
authorisation of transaction 交易的授权 eyW8?:
availability 可获得性 <}7 5Xo
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balance 余额;差额;平衡 '&hz*yk
balance sheet 资产负债表 "| Oj!&0
bank 银行 cq]JD6937
bank account 银行账户,银行户头 p3r("\Za,
bank statement 银行对账单 "uCO?hv0
barter transaction 易货交易,以物换物交易 $B%wK`J
basis of audit 审计依据 R!i\-C1 S
basis of preparation (会计报表的)编制基础 J^<Gi/:*^
book of account 账目,账簿 ebno:)
borrowing 借款,贷款,借债 mi[t1cN)=
branch 分支,分支机构,分店 (P!r^87
brought forward (账户余额等的)承上年,承上期,承上页 JLd-{}A""-
budget 预算 '41'Gn
building 建筑物;大楼 aeZ$Wu>]W
business conditions 业务情况,经营情况 WC0z'N({W
business licence (企业等的)营业执照 !/nXEjW?
business relation 业务关系 88Nx/:#Y*
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