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 pIlEoG=[_
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审计词汇英汉对照 4qie&:4j
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ability to continue as a going concern 持续经营能力 ,Z"<-%3
acceptability 可接受性,可接受程度 6$r\p2pi0
acceptable level of detection risk 检查风险的可接受水平 @yuiNj.T
acceptance of engagement 接受委托 +x"uP
accepting the engagement for the first time 首次接受委托 ]P?<2,
access to asset 对资产的接触 ~18a&T:
according to 根据,依据,依照 @oA z
account balance 账户余额 Y b+A{`
account for 对……进行会计处理,核算;解释 T0w_d_aS
accounting 会计,会计学 OH\^j1x9I
accounting advisory serve 会计咨询服务 'Z`7/I4&
accounting firm 会计师事务所 k]@]a
accounting information 会计信息,会计资料 Uq
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accounting period 会计期间 ]b4IO4T
accounting policies 会计政策 LCHMh6
accounting professional bodies 会计职业组织,会计职业团体 o:@Q1+p
accounting records 会计记录 (9'^T
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accounting responsibility 会计责任 o
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accounting service 会计服务 sAkr-x?+M
accounting standards 会计准则 !ZBtX
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Accounting Standards for Business Enterprises 企业会计准则 OBWWcL-
accounting system 会计系统 9-ozrw
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accounting treatment 会计处理 K!-OUm5A
accuracy 准确性,精确性 <gp?}Lk
additional audit procedures 追加审计程序 L!fTYX#K]
addressee 收件人,收信人 "}]$ag!`q$
Administration of State-owned Assets (the~) 国有资产管理局 !
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administrative laws and regulations 行政法规 I^?tF'E
adverse impact 不利影响,负面影响 x)::^'74
adverse opinion 反对意见 W$c@C02<
advisory group 咨询组,顾问组 @?3f`l
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agency fee 代理费,代理费用 eM5?fE&!&
aggregate 总计,合计为…… sl]<A[jR
alternation of document and record 变造文件和记录 cSb;a\el$
alternative audit procedures 替代审计程序,备选审计程序 =hPXLCeC
amend 修改,修订 [qYr~:` -[
amortisation 摊销 '.mepxf< f
analytical capacity 分析能力 =gB5JB<}2
analytical procedures 分析性程序 ?
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annual financial statements 年度会计报表,年度财务报表 TekUY m!G
appendix 附录,附表 ~G!JqdKJ0
applicable 适用的 P\jGySj
applicable laws and regulations 适用的法规 tEhg',2t(
application systems 应用系统 iM+`7L'
apply consistently 一贯地执行,一贯地实施 j_Szw
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appropriate 适当的,合适的; k
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appropriate authorization 适当的授权 *M.xVUPr
appropriateness of audit evidence 审计证据的适当性 g*Y,.
approval 批准,核准 jJ,_-ui
assertion (会计报表上的)认定;确认 /at7H!
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ZitM<Qi&y
asset 资产,财产 *pKTJP
asset restructuring 资产重组 b^1QyX^?:
assignment of duties 职责的划分 (`tRJWbdz
assistant 助理,助理人员 Ed9Uw7
associated company 联属公司,联营公司 r"7n2
association 联合,结合;协会,社团 zCx4DN`
assumption 假设,假定 OviS(}v4@
at a given date 在某一特定时日 7;'33Bm*
attestation 鉴证,公证 >L7s[vKn
attestation service 鉴证服务 t^rw@$"}
audit adjustment 审计调整 FwCb$yE#M
audit areas 审计领域 [,zq
audit conclusion 审计结论 }#XFa#
audit effectiveness 审计效果 .w2 ID
audit efficiency 审计效率 U ZM #O
audit engagement letter 审计业务约定书 '%Ng lC[J
audit evidence 审计证据 M;(,0d k
audit fee 审计费 zKJ2~=
audit files 审计档案 /R)wM#&
audit findings 审计中发现的事项 )BP*|URc
audit implementation stage 审计实施阶段 %Tm*^
audit mark 审计标识 $<}c[Nm
audit materiality 审计重要性 0I&k_7_
audit method 审计方法 r* *zjv>
audit objective 审计目标,审计目的 wKV4-uyr
audit of financial statements 会计报表审计,财务报表审计 MY&Jdmga
audit opinion 审计意见 P15
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audit period 被审计期间,被审计年度 d$dy6{/YD
audit plan 审计计划 C-'hXh;hQ
audit planning 编制审计计划,制定审计计划,审计计划 }lJ;
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audit planning stage 审计计划阶段 }cKB)N
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audit procedure 审计程序 m>>.N?
audit programme 审计程序表,具体审计计划 dAo;y.3
audit report 审计报告 qNp1<QO0
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #/)t]&n
audit report with a qualified opinion 有保留意见的审计报告 X#Bb?Pv
audit report with an adverse opinion 否定意见的审计报告 \@LTXH
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audit report with dual dates 双重日期审计报告 I=Y>z^4
audit reporting stage 审计报告阶段 +.G"ool
audit responsibility 审计责任 TJ|Jv8j<s
audit results 审计结果 Cs'LrUB?=U
audit risk 审计风险 qe~x?FO_>
audit sampling 审计抽样 A'WR!*Yt
audit sampling techniques 审计抽样方法,审计抽样技术 Vz{+3vfra6
audit strategies 审计策略 6cQgp]%
audit summary 审计总结,审计小结 okNo-\Dh!
audit team 审计小组 sp9gz~Kq
audit test 审计测试 \mqx '
audit trail 审计轨迹 Qz
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audit work 审计工作 y8Va>ul"U
audit working paper 审计工作底稿 {K z,_bo
audited financial statement 审计会计报表,已审计财务报表 j0jl$^
Auditing Guidelines (the~) 审计规范指南 E8Dh;j
auditing standards 审计准则 Jd2.j?P=
audit-oriented working paper (审计)业务类工作底稿 /zn=AAYb
authorisation 授权 NkE0S`Xf
authorisation of transaction 交易的授权 ,Kit@`P%
availability 可获得性 k;WD[SV
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balance 余额;差额;平衡 U$rMZk
balance sheet 资产负债表 tYS4"Nfb+
bank 银行 Wboh2:TH:
bank account 银行账户,银行户头 )G? qX.D
bank statement 银行对账单 5E:$\z;
barter transaction 易货交易,以物换物交易 KWTV!Wxb=K
basis of audit 审计依据 ]BQYVx/
basis of preparation (会计报表的)编制基础 {|;a?]?
book of account 账目,账簿 s0kp(t!fiu
borrowing 借款,贷款,借债 2hE(h
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 D7Q+w
budget 预算 #el27"QP0
building 建筑物;大楼 '6KvB
business conditions 业务情况,经营情况 5~Y`ikwxL
business licence (企业等的)营业执照 f0<zK!
business relation 业务关系 oFY!NMq}:
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