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 w4<RV:Vmt
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审计词汇英汉对照 H5j~<@STC
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ability to continue as a going concern 持续经营能力 3(Kj|u
acceptability 可接受性,可接受程度 P ^R224R
acceptable level of detection risk 检查风险的可接受水平 #qi@I;;t
acceptance of engagement 接受委托 Z)Nl\e& M
accepting the engagement for the first time 首次接受委托 H1N_
access to asset 对资产的接触 Xhe2 5
according to 根据,依据,依照 sa36=:5x-
account balance 账户余额 ;,}tXz
account for 对……进行会计处理,核算;解释 k%?wNk>
accounting 会计,会计学 &Y;z[+(P
accounting advisory serve 会计咨询服务 ;]3Tuq
accounting firm 会计师事务所 gmB?L0UV
accounting information 会计信息,会计资料 &EYO[~D06
accounting period 会计期间 -)(HG)3
accounting policies 会计政策 Z#I
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accounting professional bodies 会计职业组织,会计职业团体 7_)'Re#
accounting records 会计记录 |_{-hNiz0
accounting responsibility 会计责任 qd6XKl\5
accounting service 会计服务 ymT&[+V
accounting standards 会计准则 a]|P rjPI
Accounting Standards for Business Enterprises 企业会计准则 s
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accounting system 会计系统 `%EMhk
accounting treatment 会计处理 /PN[g~3
accuracy 准确性,精确性 J~9l+?
additional audit procedures 追加审计程序 dU+28
addressee 收件人,收信人 X3
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Administration of State-owned Assets (the~) 国有资产管理局 MQ9 9fD$
administrative laws and regulations 行政法规 *D!$gfa
adverse impact 不利影响,负面影响 QXqBb$AXi,
adverse opinion 反对意见 _[zO?Div[
advisory group 咨询组,顾问组 pPem;i^~
agency fee 代理费,代理费用
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aggregate 总计,合计为…… ,.6Hh'^65^
alternation of document and record 变造文件和记录 S-Mn
alternative audit procedures 替代审计程序,备选审计程序 Z6\
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amend 修改,修订 # kl?
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amortisation 摊销 ~]a:9Ev*
analytical capacity 分析能力 73OFFKb
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analytical procedures 分析性程序 @6w\q?.s
annual financial statements 年度会计报表,年度财务报表 jXB<"bw
appendix 附录,附表 A6YkoYgC
applicable 适用的 jk,:IG
applicable laws and regulations 适用的法规 (E )@@p7,:
application systems 应用系统 rTT Uhd
apply consistently 一贯地执行,一贯地实施 z)I
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appropriate 适当的,合适的; #Y`GWT1==
征用,挪用 }DjW
appropriate authorization 适当的授权 EH<r
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appropriateness of audit evidence 审计证据的适当性 /co^swz
approval 批准,核准 7'uuc]\5>
assertion (会计报表上的)认定;确认 nm2bBX,fh
assessed level of control risk 对控制风险的评估,控制风险的评估水平 DS0c0lsx
asset 资产,财产 #?-2f{
asset restructuring 资产重组 FWcE\;%yVg
assignment of duties 职责的划分 GY%lPp
assistant 助理,助理人员 2'UWPZgE
associated company 联属公司,联营公司 BWV)>
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association 联合,结合;协会,社团 AAUFX/}8P
assumption 假设,假定 0+p
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at a given date 在某一特定时日 " )T;3/c
attestation 鉴证,公证 (+lwt
attestation service 鉴证服务 'F.Da#st!}
audit adjustment 审计调整 XgE\q
audit areas 审计领域 kBg,U 8|S
audit conclusion 审计结论 yU]NgG=z:-
audit effectiveness 审计效果 M|nTO
audit efficiency 审计效率 feSd%
audit engagement letter 审计业务约定书 9}LcJ
audit evidence 审计证据 'r3yFoP}
audit fee 审计费 H=O/w3
audit files 审计档案 IGqg,OEAp
audit findings 审计中发现的事项 ?o307r
audit implementation stage 审计实施阶段 g.$a]pZz
audit mark 审计标识 f*U3s N^y
audit materiality 审计重要性 _dCdyf
audit method 审计方法 Hy}oSy26
audit objective 审计目标,审计目的 YQGVQ[P
audit of financial statements 会计报表审计,财务报表审计 |Xz-rgkQ
audit opinion 审计意见 },<(VhP
audit period 被审计期间,被审计年度 8>Az<EF^=#
audit plan 审计计划 [xW;5j<87
audit planning 编制审计计划,制定审计计划,审计计划 NH+?7rf8
audit planning stage 审计计划阶段 +ve S~
audit procedure 审计程序 C],"va
audit programme 审计程序表,具体审计计划 Q{FK_Mv<
audit report 审计报告 /Ilve
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 K@yLcgr{O2
audit report with a qualified opinion 有保留意见的审计报告 h$]=z\=
audit report with an adverse opinion 否定意见的审计报告 J?9K|4
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audit report with dual dates 双重日期审计报告 5Us$.p
audit reporting stage 审计报告阶段 &5k$v^W5
audit responsibility 审计责任 ((OQs.
audit results 审计结果 }t5-%&gBY0
audit risk 审计风险 ;$=kfj9 :7
audit sampling 审计抽样 lsJl+%&8
audit sampling techniques 审计抽样方法,审计抽样技术 ;\1/4;m
audit strategies 审计策略 zM:&`6;e
audit summary 审计总结,审计小结 5,Rxc=
audit team 审计小组 |qe[`x;
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audit test 审计测试 mmSC0F
audit trail 审计轨迹 {"f4oK{
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audit work 审计工作 !' ;1;k);
audit working paper 审计工作底稿 'YKyY:eZ
audited financial statement 审计会计报表,已审计财务报表 V
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Auditing Guidelines (the~) 审计规范指南 va6e]p*Oy
auditing standards 审计准则 I'W`XN
audit-oriented working paper (审计)业务类工作底稿 |AD"}8
authorisation 授权 <K6gzi0fl
authorisation of transaction 交易的授权 F_C7S
availability 可获得性 $wnK"k%G
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balance 余额;差额;平衡 XR2Gw4]
balance sheet 资产负债表 {nQ?+o3
bank 银行 <V?csx/eRd
bank account 银行账户,银行户头 S(*u_
bank statement 银行对账单 ]{sx#|_S
barter transaction 易货交易,以物换物交易 47<fg&T
basis of audit 审计依据 8s+9PE
basis of preparation (会计报表的)编制基础 ,hO*W-a%1
book of account 账目,账簿 G#uD CF,O
borrowing 借款,贷款,借债 UQ[!k 6
branch 分支,分支机构,分店 0[\sz>@
brought forward (账户余额等的)承上年,承上期,承上页 ,oin<K
budget 预算 ,$4f#)
building 建筑物;大楼 VK)vb.:
business conditions 业务情况,经营情况 Z|t`}lK
business licence (企业等的)营业执照 @la/sd4`
business relation 业务关系 -q&K9ZCl`
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