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 Z4b||
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 .B2]xfo"`
acceptability 可接受性,可接受程度 g4p
acceptable level of detection risk 检查风险的可接受水平 n2B){~vE
acceptance of engagement 接受委托 o\b- _E5"?
accepting the engagement for the first time 首次接受委托 4
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access to asset 对资产的接触 "Jq8?FoT
according to 根据,依据,依照 O^Q7b7}y
account balance 账户余额 hj%ye~|~
account for 对……进行会计处理,核算;解释 Pz*_)N}j >
accounting 会计,会计学 s$ENFp7P
accounting advisory serve 会计咨询服务 !>,m&O-x
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 bNs4 5hDP
accounting period 会计期间 '7^M{y/dU
accounting policies 会计政策 soA|wk\A
accounting professional bodies 会计职业组织,会计职业团体 nAIo{
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accounting records 会计记录 ~}EMk 3
accounting responsibility 会计责任 x+8_4>,>Y7
accounting service 会计服务 yZr M.%V
accounting standards 会计准则 9I27TKy
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 g[RI.&?
accounting treatment 会计处理 R0ID2:i]F
accuracy 准确性,精确性 Z;Ez"t&U
additional audit procedures 追加审计程序 !* Ti}oIo&
addressee 收件人,收信人 zi R5:d3
Administration of State-owned Assets (the~) 国有资产管理局 x+ncc_2n&D
administrative laws and regulations 行政法规 fZ04!R
adverse impact 不利影响,负面影响 J%09^5:-z
adverse opinion 反对意见 LEMfG~Czq
advisory group 咨询组,顾问组 >(uZtYM\j
agency fee 代理费,代理费用 3$.deYa$R
aggregate 总计,合计为…… ~(!XY/0e
alternation of document and record 变造文件和记录 u0aJu
alternative audit procedures 替代审计程序,备选审计程序 j`^$#
amend 修改,修订 eAv4FA4g
amortisation 摊销 MYJg8 '[j
analytical capacity 分析能力 'o|30LzYgQ
analytical procedures 分析性程序 F<>!kK/c
annual financial statements 年度会计报表,年度财务报表 *f&EoUk}F
appendix 附录,附表 B`*ZsS=R-
applicable 适用的
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applicable laws and regulations 适用的法规 w(kf
application systems 应用系统 (?_S6HE
apply consistently 一贯地执行,一贯地实施 /| #&px)G
appropriate 适当的,合适的; { eCC$&"
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appropriate authorization 适当的授权 3_~cMlr3T.
appropriateness of audit evidence 审计证据的适当性 il|1a8M2~
approval 批准,核准 ~gB>) ]
assertion (会计报表上的)认定;确认 }ci#
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 HGm 3+,
asset 资产,财产 "Rn3lj0
asset restructuring 资产重组 %K(<$!
assignment of duties 职责的划分 nKW*Y}VO
assistant 助理,助理人员 GKN%Tv:D_
associated company 联属公司,联营公司 Wu4Lxv]B4
association 联合,结合;协会,社团 Q+4Xs.#
assumption 假设,假定 T] 2q?;N
at a given date 在某一特定时日 :ba5iMa
attestation 鉴证,公证 *OuStr \o
attestation service 鉴证服务 V&-~x^JK
audit adjustment 审计调整 /pF`8$
audit areas 审计领域 D8
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audit conclusion 审计结论 O'Js}
audit effectiveness 审计效果 sB;@>NY
audit efficiency 审计效率 CPNL
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audit engagement letter 审计业务约定书 KII *az
audit evidence 审计证据 N[k wO1
audit fee 审计费 | WvU q
audit files 审计档案 h;6lK$!c
audit findings 审计中发现的事项 k0T?-iM
audit implementation stage 审计实施阶段 _YcA+3ZL
audit mark 审计标识 @|Rrf*J?%
audit materiality 审计重要性 MEwo}
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audit method 审计方法 |SyMngIY
audit objective 审计目标,审计目的 JV;OGh>
audit of financial statements 会计报表审计,财务报表审计 um9_ru~
audit opinion 审计意见 @}u9Rn*d;
audit period 被审计期间,被审计年度 **}h&k&%2
audit plan 审计计划 6/rFHY2q
audit planning 编制审计计划,制定审计计划,审计计划 e^.Fa59
audit planning stage 审计计划阶段 =i~}84>
audit procedure 审计程序 y@\V+
audit programme 审计程序表,具体审计计划 27;ci:5
audit report 审计报告 aH^RoG}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )_U<7"~0l
audit report with a qualified opinion 有保留意见的审计报告 cReB~wk
audit report with an adverse opinion 否定意见的审计报告 ANgw"&&>(
audit report with dual dates 双重日期审计报告 i&
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audit reporting stage 审计报告阶段 DZi!aJ
audit responsibility 审计责任 trAkcYd
audit results 审计结果 s8}@=]aA
audit risk 审计风险 F7Zwh5W
audit sampling 审计抽样 ?
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audit sampling techniques 审计抽样方法,审计抽样技术 =
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audit strategies 审计策略 mauI42
audit summary 审计总结,审计小结 Q=]w !I\
audit team 审计小组 )E~79!
audit test 审计测试 L'F
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audit trail 审计轨迹 XGl+S
audit work 审计工作 z<yU-m2h
audit working paper 审计工作底稿 7}X[
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audited financial statement 审计会计报表,已审计财务报表 i9/aAH0
Auditing Guidelines (the~) 审计规范指南 WL'P)lI5
auditing standards 审计准则 {7)st
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audit-oriented working paper (审计)业务类工作底稿 M@5?ZZ4L
authorisation 授权 ';<0/U
authorisation of transaction 交易的授权 7AObC4 g
availability 可获得性 zzxGAVu
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balance 余额;差额;平衡 e d<n9R
balance sheet 资产负债表 ;aw=MV
bank 银行 Y./2Ely
bank account 银行账户,银行户头 -]QD|w3dp
bank statement 银行对账单 bFW =ylF9
barter transaction 易货交易,以物换物交易 .FLy;_f+
basis of audit 审计依据 sQ
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basis of preparation (会计报表的)编制基础 /Z$&pqs!
book of account 账目,账簿 t2lS
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borrowing 借款,贷款,借债 NgY=&W,
branch 分支,分支机构,分店 3? HhG
brought forward (账户余额等的)承上年,承上期,承上页 q}]XYys
budget 预算 9^j &VmF
building 建筑物;大楼 #W|'1
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business conditions 业务情况,经营情况 .,OVzW
business licence (企业等的)营业执照 ndkti5L,
business relation 业务关系 RRI"d~~F6
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