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 `8D)j>Yh~
"i5Rh^
审计词汇英汉对照 0Na/3cz|zg
K]bw1KK
A O]
/BNacS
p3f>;|uh_
reU*apZ/
ability to continue as a going concern 持续经营能力 n#.~XNbxv
acceptability 可接受性,可接受程度 #("/ 1N6
acceptable level of detection risk 检查风险的可接受水平
n}f*>Mn
acceptance of engagement 接受委托 MT?;9ZV}
accepting the engagement for the first time 首次接受委托 '9w.~@7
access to asset 对资产的接触 --t5jSS44
according to 根据,依据,依照 Gl@-RLo
account balance 账户余额 /8s+eHn&%
account for 对……进行会计处理,核算;解释 `g~T #U\>d
accounting 会计,会计学 DjK
accounting advisory serve 会计咨询服务 s .xJ},E9
accounting firm 会计师事务所 / }tMb
accounting information 会计信息,会计资料 YtWO=+rX
accounting period 会计期间 L{i,.aE/nO
accounting policies 会计政策 0>aAI3E
accounting professional bodies 会计职业组织,会计职业团体 <z2*T \B!8
accounting records 会计记录 xGU~FU
accounting responsibility 会计责任
=Eimbk
accounting service 会计服务 6Z,j^: B
accounting standards 会计准则 GQR|t?:t
Accounting Standards for Business Enterprises 企业会计准则 `'gadCTb=
accounting system 会计系统 REaU=-m-
accounting treatment 会计处理 1638U1
accuracy 准确性,精确性 |+|q`SwJ
additional audit procedures 追加审计程序 Cxt_QyL?
addressee 收件人,收信人 tu%!j}3s
Administration of State-owned Assets (the~) 国有资产管理局 0~;Owu
administrative laws and regulations 行政法规 cc
%m0p
adverse impact 不利影响,负面影响 ahnQq9
adverse opinion 反对意见 WF!u2E+
advisory group 咨询组,顾问组 :I)WSXP9h
agency fee 代理费,代理费用 -wi zUp
aggregate 总计,合计为…… <)J83D0$E
alternation of document and record 变造文件和记录 .0gF&>I}
alternative audit procedures 替代审计程序,备选审计程序 b;AGw3SF
amend 修改,修订 QUSyVp{$
amortisation 摊销 E/Ng
analytical capacity 分析能力 k>ERU]7[
analytical procedures 分析性程序 *$4 EXwt'
annual financial statements 年度会计报表,年度财务报表 uv}?8$<\
appendix 附录,附表 6(FkcC$G
applicable 适用的 {~lVe GBp
applicable laws and regulations 适用的法规 IeZgF>
application systems 应用系统 `RriVYc<
apply consistently 一贯地执行,一贯地实施 T]#S=]G
appropriate 适当的,合适的; (8$; 4 q[!
征用,挪用 7
H~J
?_
appropriate authorization 适当的授权 HLa3lUo
appropriateness of audit evidence 审计证据的适当性
D ^Cpgha
approval 批准,核准 2L!wbeTb;
assertion (会计报表上的)认定;确认 , '_y@9?I
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Ns*&;x9
asset 资产,财产 v"po
}K
asset restructuring 资产重组 f=f8)+5
assignment of duties 职责的划分 x?*)
assistant 助理,助理人员 s_j ?L
associated company 联属公司,联营公司 O8 \dMb
association 联合,结合;协会,社团 8^8fUN4<=
assumption 假设,假定 n*Q~<`T
at a given date 在某一特定时日 AxbQN.E
attestation 鉴证,公证 Rx}*I00
attestation service 鉴证服务 Bj-80d,
audit adjustment 审计调整 l4:5(1
audit areas 审计领域 VXM5
B
audit conclusion 审计结论 bu
j}pEI
audit effectiveness 审计效果 5Wyo!pRi
audit efficiency 审计效率 >Fzs%]M
audit engagement letter 审计业务约定书 PU"C('AP
audit evidence 审计证据 ecZT|X4u
audit fee 审计费 ry2ZVIFa
audit files 审计档案 ?hXeZB+b4
audit findings 审计中发现的事项 .
o._`"V
audit implementation stage 审计实施阶段 R[%ZyQ_
audit mark 审计标识 dE`a1H%
audit materiality 审计重要性 fs:%L
audit method 审计方法 Pa8E.<>
audit objective 审计目标,审计目的 gE_i#=bw
audit of financial statements 会计报表审计,财务报表审计 =.sg$VX
audit opinion 审计意见 5\?\|* WT
audit period 被审计期间,被审计年度 S1!X;PP/
audit plan 审计计划 Q"@x,8xW
audit planning 编制审计计划,制定审计计划,审计计划 {`Jr$*;
audit planning stage 审计计划阶段 3\ !DsPgW
audit procedure 审计程序 t,f)!D$
audit programme 审计程序表,具体审计计划 4=Wtv/
3
audit report 审计报告 cg]\R1Gm
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _~{Nco7T
audit report with a qualified opinion 有保留意见的审计报告
n B5 :X
audit report with an adverse opinion 否定意见的审计报告 YEbB3N
audit report with dual dates 双重日期审计报告 whA
audit reporting stage 审计报告阶段 G[pDKELL
audit responsibility 审计责任 @lYm2l^
audit results 审计结果 ?bq S{KF
audit risk 审计风险
C,;hNg[
audit sampling 审计抽样 ~)
ecQ
audit sampling techniques 审计抽样方法,审计抽样技术 na5:)j4<
audit strategies 审计策略 }:b6WN;c
audit summary 审计总结,审计小结 MKnG:)T<?l
audit team 审计小组 aT]G&bR?
audit test 审计测试 y,i ~w |4
audit trail 审计轨迹 @jKiE%OP
audit work 审计工作 o)(N*tC
audit working paper 审计工作底稿 :cvZk|b%
audited financial statement 审计会计报表,已审计财务报表 Ez= Q{g
Auditing Guidelines (the~) 审计规范指南 qG=>eRR
auditing standards 审计准则 Qh0tU<jG
audit-oriented working paper (审计)业务类工作底稿 |SO?UIWp
authorisation 授权 TSl:a &
authorisation of transaction 交易的授权 \e=Iw"yd
availability 可获得性 M<A jtDF%
B WeqE9@V
balance 余额;差额;平衡 7M|!N_ $
balance sheet 资产负债表 )YKnFSm
bank 银行 t,YnweH
bank account 银行账户,银行户头 TpHvZ]c
bank statement 银行对账单 d~G, *
barter transaction 易货交易,以物换物交易 L7gZ4Hu=`
basis of audit 审计依据 6;O fh
basis of preparation (会计报表的)编制基础 86bRfW'
book of account 账目,账簿 ?^8CD.|
borrowing 借款,贷款,借债 Ve]ufn
6
branch 分支,分支机构,分店 /8)-j}gZa
brought forward (账户余额等的)承上年,承上期,承上页 JTw< 4]
budget 预算 !mM`+XH
building 建筑物;大楼 !4"!PrZDB
business conditions 业务情况,经营情况 nB~h mE)
business licence (企业等的)营业执照 4(h19-V
business relation 业务关系 <wIz8V
<l:c O$ m