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 ?vvjwys@
M[N|HsI8?
审计词汇英汉对照 )\t#e`3
!DLIIKO78
A *#~3\{
5Pn$@3
$.v5G>-)3
ability to continue as a going concern 持续经营能力 No j6Ina
acceptability 可接受性,可接受程度 R9{6$djq\:
acceptable level of detection risk 检查风险的可接受水平 c D7q;|+
acceptance of engagement 接受委托 |rsu+0Mtz
accepting the engagement for the first time 首次接受委托 ;5oY)1
access to asset 对资产的接触 Pf]L`haGN
according to 根据,依据,依照 BoFJ8Ukq|
account balance 账户余额 0^zu T
account for 对……进行会计处理,核算;解释 \\BblzGMR
accounting 会计,会计学 24
]O0K
accounting advisory serve 会计咨询服务 Z#d_<e?
accounting firm 会计师事务所 'j>Q7M7q{
accounting information 会计信息,会计资料 GT`:3L
accounting period 会计期间 4uD!-1LT@
accounting policies 会计政策 *|MPYxJ<
accounting professional bodies 会计职业组织,会计职业团体 %WdAI,
accounting records 会计记录 )4 "G1R`3
accounting responsibility 会计责任 mR?OSeeB
accounting service 会计服务 pM.>u/=X
accounting standards 会计准则 ,f4Hl%T;
Accounting Standards for Business Enterprises 企业会计准则 ?2QssfB
accounting system 会计系统 =f?| f
accounting treatment 会计处理 Zn&X
Uvdl
accuracy 准确性,精确性 Bz]j&`
additional audit procedures 追加审计程序 `nn;E%n
addressee 收件人,收信人 !y `wAm>n
Administration of State-owned Assets (the~) 国有资产管理局 d8e6}C2v
administrative laws and regulations 行政法规 enE8T3
adverse impact 不利影响,负面影响 m8#+w0p)
adverse opinion 反对意见 kznmA`#jn
advisory group 咨询组,顾问组 x_AG=5OJX,
agency fee 代理费,代理费用 7hY~
aggregate 总计,合计为…… t d-EB&i\
alternation of document and record 变造文件和记录 } D{y
u+)
alternative audit procedures 替代审计程序,备选审计程序 8.F]&D0p8
amend 修改,修订 Cz8=G;\
amortisation 摊销
:p5V5iG
analytical capacity 分析能力 tBp dKJn##
analytical procedures 分析性程序 J_<ENs-
annual financial statements 年度会计报表,年度财务报表 FNtcI7
appendix 附录,附表 !Zlvz%X
applicable 适用的 gVEW*8
applicable laws and regulations 适用的法规 ?3k;Yg/
application systems 应用系统
UcKpid
apply consistently 一贯地执行,一贯地实施 !ku5P+y$
appropriate 适当的,合适的; Z<;am
征用,挪用 l0l2fwz(
appropriate authorization 适当的授权 =T|Z[/fto
appropriateness of audit evidence 审计证据的适当性 5$`ihO?
approval 批准,核准 *C}vy`X
assertion (会计报表上的)认定;确认 oX8e}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~f;d3dJ]/
asset 资产,财产 2a3i]e5Kt
asset restructuring 资产重组 ULkjY1&
assignment of duties 职责的划分 7`thM/fN
assistant 助理,助理人员 E0o=
associated company 联属公司,联营公司 E}00y%@*J
association 联合,结合;协会,社团 _r^Cu.[7
assumption 假设,假定 S{XV{o
at a given date 在某一特定时日 .r[kNh@
b%
attestation 鉴证,公证 )u7y.o
attestation service 鉴证服务 z|x0s0q?
audit adjustment 审计调整 #"jEc*&=
audit areas 审计领域 g/'CX}g`
audit conclusion 审计结论 y_;LTCj?
audit effectiveness 审计效果 tH`!?
audit efficiency 审计效率 I&,gCZ#
audit engagement letter 审计业务约定书 nB[Aw7^|A
audit evidence 审计证据 h%|Jkx!v-t
audit fee 审计费 F]:@?}8R
audit files 审计档案 2WE_NEpJI
audit findings 审计中发现的事项 _e
E(P1
audit implementation stage 审计实施阶段 pdUrVmW "'
audit mark 审计标识 1O"7%Pvw
audit materiality 审计重要性 MdV-;uf
audit method 审计方法 D~P I_*h.
audit objective 审计目标,审计目的 c!{v/zOz
audit of financial statements 会计报表审计,财务报表审计 NifzZEX
audit opinion 审计意见 H
N9!~G
audit period 被审计期间,被审计年度 @zSI@Oq_
audit plan 审计计划 #T &z`
audit planning 编制审计计划,制定审计计划,审计计划 'Y Bz?l9
audit planning stage 审计计划阶段 38ChS.(
audit procedure 审计程序 qq9fZZb
audit programme 审计程序表,具体审计计划 K; ,2ag
audit report 审计报告 6`Zx\bPDm
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =BzyI
audit report with a qualified opinion 有保留意见的审计报告 -!zyit5B
audit report with an adverse opinion 否定意见的审计报告 }d?"i@[
audit report with dual dates 双重日期审计报告 J$JXY@mBSC
audit reporting stage 审计报告阶段 E2+x?Sc+
audit responsibility 审计责任 ~<!b}Hv
audit results 审计结果 ^vw? 4O
audit risk 审计风险 TY6
D.ikA
audit sampling 审计抽样 c'ExZ)RJ
audit sampling techniques 审计抽样方法,审计抽样技术 lv\C(^mGq
audit strategies 审计策略 vs]#?3+
audit summary 审计总结,审计小结 d}#G~O+y3v
audit team 审计小组 Xk8+
audit test 审计测试 MY1s
audit trail 审计轨迹 >*r H Nf
audit work 审计工作 >U?HXu/TJr
audit working paper 审计工作底稿 DlIy'@ .
audited financial statement 审计会计报表,已审计财务报表 .hd<,\nW
Auditing Guidelines (the~) 审计规范指南 O%
?noW
auditing standards 审计准则 5:ca6H
audit-oriented working paper (审计)业务类工作底稿 7UM!<@9\
authorisation 授权 [+dOgyK
authorisation of transaction 交易的授权 `3GC}u>}
availability 可获得性 7v\K,P8
B =23JE
'^=
balance 余额;差额;平衡 8JvF4'zx
balance sheet 资产负债表 Twi:BI`.
bank 银行 <4V]
>[{W
bank account 银行账户,银行户头 zfAHE{c
bank statement 银行对账单 vd+yU9
barter transaction 易货交易,以物换物交易 aM/sD=}
basis of audit 审计依据 5[NF
basis of preparation (会计报表的)编制基础 $$QbcnOf$
book of account 账目,账簿 u
xi f-5
borrowing 借款,贷款,借债 &a
D]_+b
branch 分支,分支机构,分店 U6SgV
8
brought forward (账户余额等的)承上年,承上期,承上页 gQHE2$i>
budget 预算 QQ*yQ\
building 建筑物;大楼 Q?]307g7
business conditions 业务情况,经营情况 ma9VI5w
business licence (企业等的)营业执照 (KQAKEhD!
business relation 业务关系 TXx%\V_6
=fy~-FN_