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 9vz\R-un
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审计词汇英汉对照 {#ynN`tLyF
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ability to continue as a going concern 持续经营能力 LQHL4jRXU
acceptability 可接受性,可接受程度 zGFD71=#
acceptable level of detection risk 检查风险的可接受水平 <n4` #d
acceptance of engagement 接受委托 jM&di
accepting the engagement for the first time 首次接受委托 l2LLM {B
access to asset 对资产的接触 s/=% kCo
according to 根据,依据,依照 SIV !8mz
account balance 账户余额 s(nT7x+W
account for 对……进行会计处理,核算;解释 ":_II[FPY
accounting 会计,会计学 HeO:=OE~>
accounting advisory serve 会计咨询服务 4;I\%qes
accounting firm 会计师事务所 r|=1{Nx
accounting information 会计信息,会计资料 _0jR({\
accounting period 会计期间 K
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accounting policies 会计政策 QXZyiJX}
accounting professional bodies 会计职业组织,会计职业团体 p_h/hTi
accounting records 会计记录 0muC4
accounting responsibility 会计责任 ^3TNj
accounting service 会计服务 ~%8P0AP
accounting standards 会计准则 ~g\~x
Accounting Standards for Business Enterprises 企业会计准则 6,A|9UX=`
accounting system 会计系统 W;'fAohr
accounting treatment 会计处理 HJ]xZ83pC
accuracy 准确性,精确性 |ZL?Pqki
additional audit procedures 追加审计程序 \c
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addressee 收件人,收信人 MzD1sWmK
Administration of State-owned Assets (the~) 国有资产管理局 755,=U8'wi
administrative laws and regulations 行政法规 oGRk/@
adverse impact 不利影响,负面影响 -B H/)$-$
adverse opinion 反对意见 l[Z o,4*
advisory group 咨询组,顾问组 Z^:_,aJ?
agency fee 代理费,代理费用 `UTPX'Vz
aggregate 总计,合计为…… PqV
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alternation of document and record 变造文件和记录 -;7
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alternative audit procedures 替代审计程序,备选审计程序 r*+~(83k
amend 修改,修订 >`\.i,X.D
amortisation 摊销 tL$,]I$1+
analytical capacity 分析能力 rXi&8R[
analytical procedures 分析性程序 {5~h
annual financial statements 年度会计报表,年度财务报表 o{G*7V@H
appendix 附录,附表 px<psR5
applicable 适用的 pM?~AYWb
applicable laws and regulations 适用的法规 k1<^Ept
application systems 应用系统 orFwy!
apply consistently 一贯地执行,一贯地实施 ^e8xg=8(
appropriate 适当的,合适的; q<
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征用,挪用 DjM*U52Yfj
appropriate authorization 适当的授权 [UA*We 1
appropriateness of audit evidence 审计证据的适当性 fAgeF$9@
approval 批准,核准 m ol,iM*l
assertion (会计报表上的)认定;确认 Nvgi&iBh8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Z 2N6r6
asset 资产,财产 kk /#&b2
asset restructuring 资产重组 gsbr8zwG,
assignment of duties 职责的划分 ^eh
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assistant 助理,助理人员 ENZym
associated company 联属公司,联营公司 ryL1<u
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association 联合,结合;协会,社团 bzFac5n)Q
assumption 假设,假定 G*I
at a given date 在某一特定时日 >qo!#vJc
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attestation 鉴证,公证 wa8jr5/k"
attestation service 鉴证服务 x/DV> Nfn
audit adjustment 审计调整 +]eG=.
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audit areas 审计领域 ^%$IdDx
audit conclusion 审计结论 k|/VNV( =0
audit effectiveness 审计效果 Y~vk>ZC
audit efficiency 审计效率 I=kqkuW
audit engagement letter 审计业务约定书 Kk8wlC
audit evidence 审计证据 SE+hB
audit fee 审计费 6Qkjr</
audit files 审计档案 ,{PN6B
audit findings 审计中发现的事项 F9
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audit implementation stage 审计实施阶段 #yochxF_
audit mark 审计标识 Cw,a)XB
audit materiality 审计重要性 4
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audit method 审计方法 -TF},V~
audit objective 审计目标,审计目的 I{89chi
audit of financial statements 会计报表审计,财务报表审计 Mt4
audit opinion 审计意见 cy8>M))c
audit period 被审计期间,被审计年度 @D;K&:~|N
audit plan 审计计划 h-96 2(LG
audit planning 编制审计计划,制定审计计划,审计计划 .b,\.0N
audit planning stage 审计计划阶段 7Mh'x:p
audit procedure 审计程序 C~h#pAh
audit programme 审计程序表,具体审计计划 ,/?J!W
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audit report 审计报告 rr
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 #&'S-XE+
audit report with a qualified opinion 有保留意见的审计报告 LO_Xrj
audit report with an adverse opinion 否定意见的审计报告 a fa\6]m
audit report with dual dates 双重日期审计报告 Fqeqn[,
audit reporting stage 审计报告阶段 t{]
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audit responsibility 审计责任 -s0SQe{!_
audit results 审计结果 z:-{Y2F
audit risk 审计风险 Yh1</C
audit sampling 审计抽样 !V.]mI
audit sampling techniques 审计抽样方法,审计抽样技术 PA^*|^;Xh
audit strategies 审计策略 jWUrw
audit summary 审计总结,审计小结 <.ZIhDiEl
audit team 审计小组 w5i*pOG)Z
audit test 审计测试 8'Q+%{?1t
audit trail 审计轨迹 2U[/"JL
audit work 审计工作 R|RGoGE6g
audit working paper 审计工作底稿 =8l' [
audited financial statement 审计会计报表,已审计财务报表 m~+.vk
Auditing Guidelines (the~) 审计规范指南 4BMu0["6|s
auditing standards 审计准则 WfO E I1
audit-oriented working paper (审计)业务类工作底稿 j
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authorisation 授权 7**zb"#y
authorisation of transaction 交易的授权 zu}uW,XH-
availability 可获得性 rPB Ju0D"
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balance 余额;差额;平衡 Aa9l-:R
balance sheet 资产负债表 l iY/BkpH
bank 银行 \*MZ1Q*x
bank account 银行账户,银行户头 YHN6/k7H
bank statement 银行对账单 (hwzA
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barter transaction 易货交易,以物换物交易 ikZYc ${
basis of audit 审计依据 c\.)vH
basis of preparation (会计报表的)编制基础 >(2;(TbQm0
book of account 账目,账簿 &5HI
borrowing 借款,贷款,借债 46f-po_
branch 分支,分支机构,分店 w?D=
brought forward (账户余额等的)承上年,承上期,承上页 PlCw,=K 8f
budget 预算 ^X#)'\T
building 建筑物;大楼
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business conditions 业务情况,经营情况 MTwzL<@$
business licence (企业等的)营业执照 `&=%p
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business relation 业务关系 z/j*zU
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