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 }"2
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ability to continue as a going concern 持续经营能力 J}nE,U2
acceptability 可接受性,可接受程度 =uIu0_v
acceptable level of detection risk 检查风险的可接受水平 B}C"Xc
acceptance of engagement 接受委托 W{?7Pn?1`
accepting the engagement for the first time 首次接受委托 Y_xPr%%A
access to asset 对资产的接触 -{-w5_B$
according to 根据,依据,依照 xmT(yv,
account balance 账户余额 W,}HQ
account for 对……进行会计处理,核算;解释 PGOi#x
accounting 会计,会计学 <._MNHC
accounting advisory serve 会计咨询服务 m("!
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accounting firm 会计师事务所 oost}%WxN
accounting information 会计信息,会计资料 Tmg~ZI:MW
accounting period 会计期间 K#}DXq
accounting policies 会计政策 +79?}|
accounting professional bodies 会计职业组织,会计职业团体 '&xv)tno
accounting records 会计记录 ~ub
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accounting responsibility 会计责任 +Y0Wiwr'
accounting service 会计服务 rH8w||S2U
accounting standards 会计准则 ?Xx,[Z&
Accounting Standards for Business Enterprises 企业会计准则 JD^(L~ n]
accounting system 会计系统 mh2t ' O
accounting treatment 会计处理 6dt]
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accuracy 准确性,精确性 !gWV4vC
additional audit procedures 追加审计程序 w<lHY=z E
addressee 收件人,收信人 %S]H
Administration of State-owned Assets (the~) 国有资产管理局 1t
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administrative laws and regulations 行政法规 e #>wv]V
adverse impact 不利影响,负面影响 I?.$
adverse opinion 反对意见 f|cd_?|
advisory group 咨询组,顾问组 qHt!)j9GKv
agency fee 代理费,代理费用 rLw,?
aggregate 总计,合计为…… SYOND>E
alternation of document and record 变造文件和记录 Vp.($
alternative audit procedures 替代审计程序,备选审计程序 l(-6pP5`
amend 修改,修订 cP''
amortisation 摊销 .nJErC##
analytical capacity 分析能力 ~ou*'
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analytical procedures 分析性程序 35%'HFt_
annual financial statements 年度会计报表,年度财务报表 HcXyU/>D
appendix 附录,附表 82WXgB>
applicable 适用的 =cs;avtL
applicable laws and regulations 适用的法规 z)='MKrEt-
application systems 应用系统 %fGS<
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apply consistently 一贯地执行,一贯地实施 %K@D{)r_^
appropriate 适当的,合适的; ;\DXRKR
征用,挪用 co r?
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appropriate authorization 适当的授权 vd
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appropriateness of audit evidence 审计证据的适当性 TPZZln'3
approval 批准,核准
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assertion (会计报表上的)认定;确认 )2C_6eR
assessed level of control risk 对控制风险的评估,控制风险的评估水平 0(iTnzx0
asset 资产,财产 c^S^"M|
asset restructuring 资产重组 +R@5e+auQ.
assignment of duties 职责的划分 {w$1_GU
assistant 助理,助理人员 qPK3"fzH
associated company 联属公司,联营公司 u.YPb@
association 联合,结合;协会,社团 $?Y
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assumption 假设,假定 vz</|s
at a given date 在某一特定时日 ~@S5*(&8
attestation 鉴证,公证 //2G5F ;
attestation service 鉴证服务 @%q0fj8b
audit adjustment 审计调整 ja3wXz$2
audit areas 审计领域 3/RmJ`c{
audit conclusion 审计结论 7afD^H%
audit effectiveness 审计效果 X
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audit efficiency 审计效率 br*L|s\P\9
audit engagement letter 审计业务约定书 vE0Ty9OH"]
audit evidence 审计证据 @C{
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audit fee 审计费 ]X?~Cz/wl
audit files 审计档案 8;mn7 XX
audit findings 审计中发现的事项 eN fo8xUG
audit implementation stage 审计实施阶段 Y0:y72mK
audit mark 审计标识 4h\MSTF*
audit materiality 审计重要性 3
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audit method 审计方法 >Ip>x!wi
audit objective 审计目标,审计目的 \Q7Nz2X
audit of financial statements 会计报表审计,财务报表审计 p&ytUTna
audit opinion 审计意见 `d2}>
audit period 被审计期间,被审计年度 ("<3w2Vlh
audit plan 审计计划 /.l8Jb4
audit planning 编制审计计划,制定审计计划,审计计划 Xm`jD'G
audit planning stage 审计计划阶段 dtw1Am#Ci
audit procedure 审计程序 ~gQ$etP
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audit programme 审计程序表,具体审计计划 -H5n>j0!{
audit report 审计报告 2qLRcA=R
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3YVG|Bc~_
audit report with a qualified opinion 有保留意见的审计报告 m/gl7+
audit report with an adverse opinion 否定意见的审计报告 o65:)z
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audit report with dual dates 双重日期审计报告 -e_IDE
audit reporting stage 审计报告阶段 1A"h!;0
audit responsibility 审计责任 KoZ" yD
audit results 审计结果 TkXD#%nFY
audit risk 审计风险 ,rVm81-2
audit sampling 审计抽样 7K>FCT
audit sampling techniques 审计抽样方法,审计抽样技术 Y0fX\6=h
audit strategies 审计策略 0|E!e
audit summary 审计总结,审计小结 `VX]vumG
audit team 审计小组 2j&-3W$^
audit test 审计测试 GzxtC&
audit trail 审计轨迹 s1.YH?A;
audit work 审计工作 0i/l2&x*k]
audit working paper 审计工作底稿 iD+Q\l;%
audited financial statement 审计会计报表,已审计财务报表 yb*P&si5bY
Auditing Guidelines (the~) 审计规范指南 7t= e"|^
auditing standards 审计准则 25]Mi2
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audit-oriented working paper (审计)业务类工作底稿 Jy?s'tc
authorisation 授权 XF(0>-
authorisation of transaction 交易的授权 _Bm/v^(
availability 可获得性 o ?@,f/"5
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balance 余额;差额;平衡 >Vz Gx(7q
balance sheet 资产负债表 &0Yv*,4]
bank 银行 VZBT
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bank account 银行账户,银行户头 )X2=x^u*U
bank statement 银行对账单 F!OVx<
barter transaction 易货交易,以物换物交易 Q= IA|rN
basis of audit 审计依据 ?JO x9;`
basis of preparation (会计报表的)编制基础 Sd/?xyF1(
book of account 账目,账簿 t &XH:w&j
borrowing 借款,贷款,借债 ZLw7-H6Fh
branch 分支,分支机构,分店 MT9c:7}[&
brought forward (账户余额等的)承上年,承上期,承上页 ZRN*.
budget 预算 -02cI}e
building 建筑物;大楼 yk OJhd3
business conditions 业务情况,经营情况 aZEi|\VU
business licence (企业等的)营业执照 m?bd
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business relation 业务关系 x
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