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 R9Wh/@J]
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审计词汇英汉对照 <:)T7yVq
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ability to continue as a going concern 持续经营能力 [@Y<:6
acceptability 可接受性,可接受程度 Xxcv5.ug
acceptable level of detection risk 检查风险的可接受水平 }R:e[lKj
acceptance of engagement 接受委托 5 7e'a&}e
accepting the engagement for the first time 首次接受委托 =s`\W7/;{-
access to asset 对资产的接触 } 5i
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according to 根据,依据,依照 .a\b_[+W
account balance 账户余额 ;
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account for 对……进行会计处理,核算;解释 2@ vSe
accounting 会计,会计学 kD:O$8[J8
accounting advisory serve 会计咨询服务 2%"2~d7
accounting firm 会计师事务所 4*W ??(=j
accounting information 会计信息,会计资料 ,:UoE
accounting period 会计期间 MVU5+wX
accounting policies 会计政策 /v"u4Ipj
accounting professional bodies 会计职业组织,会计职业团体 =vLeOX
accounting records 会计记录 ?ihkV?;)
accounting responsibility 会计责任 BsiHVr
accounting service 会计服务 Qrjo@_+w!
accounting standards 会计准则 R'f|1mt
Accounting Standards for Business Enterprises 企业会计准则 X=)Ue
accounting system 会计系统 $6w[h7
accounting treatment 会计处理 N*w/\|
accuracy 准确性,精确性 ~;O|
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additional audit procedures 追加审计程序 :U!kn b"/>
addressee 收件人,收信人 CrC1&F\dq
Administration of State-owned Assets (the~) 国有资产管理局 F2!C^r,~L
administrative laws and regulations 行政法规 Ovh
adverse impact 不利影响,负面影响 62K7afH
adverse opinion 反对意见 d)F~)}TFM
advisory group 咨询组,顾问组 #UL:#pY
agency fee 代理费,代理费用 uTGd{w@]0|
aggregate 总计,合计为…… }z6@Z#%q
alternation of document and record 变造文件和记录 ^c3~CD5H
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alternative audit procedures 替代审计程序,备选审计程序 :iJ+ImBpK
amend 修改,修订 r#
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amortisation 摊销 7?<.L
analytical capacity 分析能力 rtf\{u9 }g
analytical procedures 分析性程序 Xwy0dXko
annual financial statements 年度会计报表,年度财务报表 V8ka*VJ(B
appendix 附录,附表 ;n_ |t/=
applicable 适用的 WGFp<R
applicable laws and regulations 适用的法规 W]MKc&R
application systems 应用系统 -C]RFlV
apply consistently 一贯地执行,一贯地实施 )8vz4e Y
appropriate 适当的,合适的; e9/:q"*)/
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appropriate authorization 适当的授权 j*@^O`^v
appropriateness of audit evidence 审计证据的适当性 : xI SS
approval 批准,核准 s^+h
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assertion (会计报表上的)认定;确认 wJM})O%SQ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 UN#XP$u
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asset 资产,财产 (hej
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asset restructuring 资产重组 C o v,#j j
assignment of duties 职责的划分 8enlF\I8g
assistant 助理,助理人员 f tW-
associated company 联属公司,联营公司 8o43J;mA
association 联合,结合;协会,社团 \U $'3M
assumption 假设,假定 ;Z|X` <6g
at a given date 在某一特定时日 Yl%1e|WV
attestation 鉴证,公证 @NlE2s6a
attestation service 鉴证服务 /.r|ron:e
audit adjustment 审计调整 ek!x:G$'
audit areas 审计领域 9
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audit conclusion 审计结论 6Mu_9UAl`
audit effectiveness 审计效果 RGFanP
audit efficiency 审计效率 y}5V3)P
audit engagement letter 审计业务约定书 9TRS#iVL+*
audit evidence 审计证据 dPplZ,
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audit fee 审计费 .%;`:dtj
audit files 审计档案 SyFw
audit findings 审计中发现的事项 o1<Y#db[
audit implementation stage 审计实施阶段 /H.w0fu&.S
audit mark 审计标识 "F?p\I)(
audit materiality 审计重要性 {`,dWjy{%
audit method 审计方法 3lzjY.]Pgv
audit objective 审计目标,审计目的 tKOTQ8i4
audit of financial statements 会计报表审计,财务报表审计 C3q}Dh+]
audit opinion 审计意见 tY~gn|M
audit period 被审计期间,被审计年度 ggQ/_F8u
audit plan 审计计划 Q\.~cIw_AQ
audit planning 编制审计计划,制定审计计划,审计计划 ZDEz&{3U;
audit planning stage 审计计划阶段
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audit procedure 审计程序 kt?G\H!}
audit programme 审计程序表,具体审计计划 )H@"S]?7i"
audit report 审计报告 |Iei!jm
audit report with a disclaimer of opinion 拒绝表示意见审计报告 GJ"S*30
audit report with a qualified opinion 有保留意见的审计报告 r4&g~+ck
audit report with an adverse opinion 否定意见的审计报告 nmIos]B
audit report with dual dates 双重日期审计报告 _8x:%$
audit reporting stage 审计报告阶段 K8[vJ7(!|
audit responsibility 审计责任 w#|uR^~
audit results 审计结果 K|JpkEw
audit risk 审计风险 `-@8IZ7
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 O@.C.5Ep
audit strategies 审计策略 n;&08M5an}
audit summary 审计总结,审计小结 .*\TG/x
audit team 审计小组 LsaE-l
audit test 审计测试 ~[n]la
audit trail 审计轨迹 *IBT!@*Q&
audit work 审计工作 5cj]Y)I-~
audit working paper 审计工作底稿 Jw13
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audited financial statement 审计会计报表,已审计财务报表 E D0\k $
Auditing Guidelines (the~) 审计规范指南 r7B.@+QK
auditing standards 审计准则 7#/->Y
audit-oriented working paper (审计)业务类工作底稿 c;siMWw;
authorisation 授权 I`hltJM'
authorisation of transaction 交易的授权 {"{kWbXZ
availability 可获得性 "&h{+DHS
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balance 余额;差额;平衡 r'bctFsD
balance sheet 资产负债表 $sF'Sr{)y
bank 银行 >s0A.7,5
bank account 银行账户,银行户头 u|]{|Ya'%
bank statement 银行对账单 bY`
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barter transaction 易货交易,以物换物交易 z+3GzDLy
basis of audit 审计依据 J,N='~kfh
basis of preparation (会计报表的)编制基础 QuFzj`(
book of account 账目,账簿 O3ij/8f
borrowing 借款,贷款,借债 r?cDyQE
branch 分支,分支机构,分店 FPAy.cljJ
brought forward (账户余额等的)承上年,承上期,承上页 +yC ]f
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budget 预算
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building 建筑物;大楼 }
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business conditions 业务情况,经营情况 <'(O0
business licence (企业等的)营业执照 LPuc&8lGWf
business relation 业务关系
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