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 I!?-lI@(
To1 .U)do
审计词汇英汉对照
iB1"aE3
1e.V%!Xk
A H'E(gc)>)
.}Va~[0j
Jhdo#}Ub
ability to continue as a going concern 持续经营能力 f
QSP]?
acceptability 可接受性,可接受程度 +jQHf-l
acceptable level of detection risk 检查风险的可接受水平 2mj?&p?
acceptance of engagement 接受委托 nen(
accepting the engagement for the first time 首次接受委托 v7x%V%K
access to asset 对资产的接触 k@MAi*
according to 根据,依据,依照 KECo7i= e
account balance 账户余额 F}p)Q$0
account for 对……进行会计处理,核算;解释 0Z9>%\km_
accounting 会计,会计学 b_2bg>|;
accounting advisory serve 会计咨询服务 c\cPmj@
accounting firm 会计师事务所 ha+)ZF
accounting information 会计信息,会计资料 *@`Sx'5!
accounting period 会计期间 k I
accounting policies 会计政策 o?zA
'5q
accounting professional bodies 会计职业组织,会计职业团体 [@YeQ{
accounting records 会计记录 7.Df2_)
accounting responsibility 会计责任 Lk
y<L96
accounting service 会计服务 8i:E$7e tH
accounting standards 会计准则 J?VMQTa/+
Accounting Standards for Business Enterprises 企业会计准则 ?`ETlFtD4
accounting system 会计系统 \
vf&Ldk
accounting treatment 会计处理 -I
dW-9~9
accuracy 准确性,精确性 0;9X`z
J
additional audit procedures 追加审计程序 c'#w 8V
addressee 收件人,收信人 ,gAa9
Administration of State-owned Assets (the~) 国有资产管理局 MYyV{W*T>
administrative laws and regulations 行政法规
i+r h&,
adverse impact 不利影响,负面影响 aX
CVC<l
adverse opinion 反对意见 e$'|EE.=q+
advisory group 咨询组,顾问组 h"R{{yf2
agency fee 代理费,代理费用 (55k70>i3
aggregate 总计,合计为…… 6! `^}4
alternation of document and record 变造文件和记录 >1luLp/,$
alternative audit procedures 替代审计程序,备选审计程序 ?r
P'PUB
amend 修改,修订 CshYUr -
amortisation 摊销 44@yQ?
analytical capacity 分析能力 Lg6;FbY?
analytical procedures 分析性程序 KV&4Ep#
annual financial statements 年度会计报表,年度财务报表 O^/z7
,
appendix 附录,附表 O7D aVlln
applicable 适用的 >JOEp0J
applicable laws and regulations 适用的法规
T$w`=7
application systems 应用系统 Q8d-yJs&
apply consistently 一贯地执行,一贯地实施 05
56#U&>
appropriate 适当的,合适的; T,G
38
征用,挪用 mO#62e4C
appropriate authorization 适当的授权 f%#q}vK-
appropriateness of audit evidence 审计证据的适当性 /:S&1'=
approval 批准,核准 3Lg)237&j
assertion (会计报表上的)认定;确认 z[vHMJ
0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &Ul8h,qw
asset 资产,财产 \3K%>
asset restructuring 资产重组 C?OqS+
assignment of duties 职责的划分 M%{
,?a0V
assistant 助理,助理人员 ^&[Z@*A8#
associated company 联属公司,联营公司 .|?UqZ(,
association 联合,结合;协会,社团 *I)F5M
assumption 假设,假定 <PMQ$s>KK
at a given date 在某一特定时日 #/"?.Z;SSH
attestation 鉴证,公证 PvHX#wJ
attestation service 鉴证服务 T~D2rt\
audit adjustment 审计调整 *WzvPl$e
audit areas 审计领域 /+
yIcE(&3
audit conclusion 审计结论 I
\Luw*:
audit effectiveness 审计效果 8%\0v?a5
audit efficiency 审计效率 >^!)G^B
audit engagement letter 审计业务约定书 ^uCZO
audit evidence 审计证据 a8w/#!^34
audit fee 审计费 PNgdWf3
audit files 审计档案 !_i;6UVG
audit findings 审计中发现的事项 PS:"mP7n
audit implementation stage 审计实施阶段 ==!k99`f,
audit mark 审计标识 _GW, 9s^A
audit materiality 审计重要性 H{1'OC
audit method 审计方法 1#Q~aY
audit objective 审计目标,审计目的 +H**VdM6s
audit of financial statements 会计报表审计,财务报表审计
b
fj]Q
audit opinion 审计意见 n[E/O}3& /
audit period 被审计期间,被审计年度
*xV
audit plan 审计计划 <>71;%e
;'
audit planning 编制审计计划,制定审计计划,审计计划 G4<M@ET
audit planning stage 审计计划阶段 lnQfpa8j
audit procedure 审计程序 k=&UV!J
audit programme 审计程序表,具体审计计划 ]yAOKmS
audit report 审计报告 1`q>*S](
audit report with a disclaimer of opinion 拒绝表示意见审计报告 bnzIDsw!Q
audit report with a qualified opinion 有保留意见的审计报告 Bw Cwy
audit report with an adverse opinion 否定意见的审计报告 qK-\`m
audit report with dual dates 双重日期审计报告 k1_"}B5
audit reporting stage 审计报告阶段 4
Q<c I2|
audit responsibility 审计责任 {kOTQG?y
audit results 审计结果 E{8-VmY
audit risk 审计风险 Ljs4^vy<J
audit sampling 审计抽样 ~ TfN*0
audit sampling techniques 审计抽样方法,审计抽样技术 N~!
GAaD
audit strategies 审计策略 XF Cwa
audit summary 审计总结,审计小结 QLLMSa+! \
audit team 审计小组 1e)5D& njS
audit test 审计测试 /RBIZ_
audit trail 审计轨迹 ;!:@3c
audit work 审计工作 ir<K"wi(2
audit working paper 审计工作底稿 J
#) %{k_
audited financial statement 审计会计报表,已审计财务报表 .~Gt=F+`s
Auditing Guidelines (the~) 审计规范指南 "lnI@t{o
auditing standards 审计准则 wQw&.)T
audit-oriented working paper (审计)业务类工作底稿 t2Y2v2 J
authorisation 授权 qA>C<NL
authorisation of transaction 交易的授权 @.8FVF
availability 可获得性 XCyAt;neon
B Mh@RO|F
balance 余额;差额;平衡 2qDyb]9
balance sheet 资产负债表 .T*89cEu
bank 银行 cM
Z-
bank account 银行账户,银行户头 ]yV,lp
bank statement 银行对账单 =@*P})w5.
barter transaction 易货交易,以物换物交易 /VHQ!
Wi
basis of audit 审计依据 UZ-[vD1n
basis of preparation (会计报表的)编制基础 #q9cjEd_7
book of account 账目,账簿 !.cno&
borrowing 借款,贷款,借债 9Ac4'L
branch 分支,分支机构,分店 ,cFBLj(@
brought forward (账户余额等的)承上年,承上期,承上页 fqm-?vy}
budget 预算 _%@ri]u{ov
building 建筑物;大楼 \H{UJ
business conditions 业务情况,经营情况 #McX
business licence (企业等的)营业执照 %T,cR>lw
business relation 业务关系 r}M
2t$nv
Sej(jJX1