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 )`V__^
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审计词汇英汉对照 M .J
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ability to continue as a going concern 持续经营能力 OBBEsD/bc
acceptability 可接受性,可接受程度 SaA9)s
acceptable level of detection risk 检查风险的可接受水平 8>(DQ"h
acceptance of engagement 接受委托 >RL|W}tI4
accepting the engagement for the first time 首次接受委托 y~jYGN
access to asset 对资产的接触 {zj<nu
according to 根据,依据,依照 zr1,A#BV
account balance 账户余额 \@eC^D2
account for 对……进行会计处理,核算;解释 y9@DlK
accounting 会计,会计学 G"'[dL)N>
accounting advisory serve 会计咨询服务 ^ 1 P@BRh
accounting firm 会计师事务所 s/=.a2\
accounting information 会计信息,会计资料 0u7\*Iy
accounting period 会计期间 nOE 1bf^l
accounting policies 会计政策 hV6=-QL*B
accounting professional bodies 会计职业组织,会计职业团体 i(l'f#
accounting records 会计记录 "k%B;!We)
accounting responsibility 会计责任 /t<C_lLM
accounting service 会计服务 V(LE4P
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accounting standards 会计准则 w' gKE'c
Accounting Standards for Business Enterprises 企业会计准则 ]*Tnu98G}
accounting system 会计系统 Nsd7?|@HI
accounting treatment 会计处理 CaV>\E)
accuracy 准确性,精确性 w&E*{{otJ
additional audit procedures 追加审计程序 + mqz)-x
addressee 收件人,收信人 my|UlZ(qg
Administration of State-owned Assets (the~) 国有资产管理局 DwLl}{r'
administrative laws and regulations 行政法规 nGdEJ
adverse impact 不利影响,负面影响 XJ.ER
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adverse opinion 反对意见 xqAXfJ.
advisory group 咨询组,顾问组 J% t[{
agency fee 代理费,代理费用 ]F]!>dKA
aggregate 总计,合计为…… -UhGacw
alternation of document and record 变造文件和记录 L9FijF7
alternative audit procedures 替代审计程序,备选审计程序 )&$Zt(
amend 修改,修订 tHj |_t
amortisation 摊销 5jYZ+OB
analytical capacity 分析能力 V L&5TZtz
analytical procedures 分析性程序 TP5?%SlJ
annual financial statements 年度会计报表,年度财务报表 51\N+
appendix 附录,附表 npW1Z3n
applicable 适用的 <g^!xX<r?
applicable laws and regulations 适用的法规 f4k\hUA
application systems 应用系统 r,` 5 9
apply consistently 一贯地执行,一贯地实施 Yiq8>|
appropriate 适当的,合适的; mu!hD^fw
征用,挪用 [9O,C-Mk
appropriate authorization 适当的授权 ezOZ
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appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 )=
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assertion (会计报表上的)认定;确认 eZr}xo@9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \40d?N#D
asset 资产,财产 hSvA
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asset restructuring 资产重组 J7C2:zj
assignment of duties 职责的划分 Yp_R+a^
assistant 助理,助理人员 JmR)
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associated company 联属公司,联营公司 \"r*wae
association 联合,结合;协会,社团 gmY*}d`
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assumption 假设,假定 !Hk$ t
at a given date 在某一特定时日 \3ZQ:E}5
attestation 鉴证,公证 LD~s@}yH>
attestation service 鉴证服务 iSZiJ4AUq
audit adjustment 审计调整 <Rl:=(]i~
audit areas 审计领域 8-wW?YTG
audit conclusion 审计结论 Zy -&g:
audit effectiveness 审计效果 J01Y%W
audit efficiency 审计效率 ?QnVWu2K
audit engagement letter 审计业务约定书 X2MQa:yksP
audit evidence 审计证据 gyI(O>e
audit fee 审计费 bYKyR}e
audit files 审计档案 SQZUkKfb
audit findings 审计中发现的事项 wlh V!a0>
audit implementation stage 审计实施阶段 l[2 d{r
audit mark 审计标识 nVTCbV
audit materiality 审计重要性 W
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audit method 审计方法 KXgC]IO~
audit objective 审计目标,审计目的 C(7Y5\"P
audit of financial statements 会计报表审计,财务报表审计 ::xH C4tw
audit opinion 审计意见 yvgn}F{}
audit period 被审计期间,被审计年度 *hT1_
audit plan 审计计划 ~)zoIM \
audit planning 编制审计计划,制定审计计划,审计计划 ?
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audit planning stage 审计计划阶段 -,;Iob56!
audit procedure 审计程序 M@>EZ
audit programme 审计程序表,具体审计计划 6!,Am^uXM
audit report 审计报告 ,u^S(vxyz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 x=>+.'K
audit report with a qualified opinion 有保留意见的审计报告 Qe!Q
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audit report with an adverse opinion 否定意见的审计报告 C6XTId=y#_
audit report with dual dates 双重日期审计报告 L29,Y=n@
audit reporting stage 审计报告阶段 o|s JTY
audit responsibility 审计责任 }@*Me+
audit results 审计结果 fC_dSM[{c
audit risk 审计风险 Y=oj0(Q*
audit sampling 审计抽样 Sv7_-#SW<(
audit sampling techniques 审计抽样方法,审计抽样技术 J{gqm
audit strategies 审计策略 s7FJJTn
audit summary 审计总结,审计小结 ::y+|V/
audit team 审计小组 *ay>MlcV2=
audit test 审计测试 1$q>\
audit trail 审计轨迹 8QeM6;^/5
audit work 审计工作 UC,43 z
audit working paper 审计工作底稿 H?M#7K~[
audited financial statement 审计会计报表,已审计财务报表 TU&t 1_6
Auditing Guidelines (the~) 审计规范指南 NX$S^Z\QI
auditing standards 审计准则 ob
audit-oriented working paper (审计)业务类工作底稿 rx*1S/\PPc
authorisation 授权 uA?_\z?
authorisation of transaction 交易的授权 ^N!l$&=
availability 可获得性 g& yR -
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balance 余额;差额;平衡 G\\zk
balance sheet 资产负债表 A2o;YyF
bank 银行 t5z6{`
bank account 银行账户,银行户头 SWjOJjn
bank statement 银行对账单 `eIX*R
barter transaction 易货交易,以物换物交易 W^2Q"c#7F
basis of audit 审计依据 YC:>
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basis of preparation (会计报表的)编制基础 iQczvn)"m
book of account 账目,账簿 J?XEF@?'G
borrowing 借款,贷款,借债 [?<"SJ,`
branch 分支,分支机构,分店 s D]W/
brought forward (账户余额等的)承上年,承上期,承上页 *v'&i) J
budget 预算 71+J{XOC
building 建筑物;大楼 R|T_9/#)
business conditions 业务情况,经营情况 ?Uzs^rsb
business licence (企业等的)营业执照 EO'[AU% ~
business relation 业务关系 k;p:P ?s5Y
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