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 ga|-~~
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审计词汇英汉对照 +{&++^(}a
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ability to continue as a going concern 持续经营能力 NfXEW-
acceptability 可接受性,可接受程度 hWiBLip,z
acceptable level of detection risk 检查风险的可接受水平 iR{*XE
acceptance of engagement 接受委托 dJ=z'?|%g
accepting the engagement for the first time 首次接受委托 hR~~k~84
access to asset 对资产的接触 +#7)'c
according to 根据,依据,依照 lm(k[]@
account balance 账户余额 9Z. WR-}
account for 对……进行会计处理,核算;解释 f2
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accounting 会计,会计学 k`r`ZA(kQ-
accounting advisory serve 会计咨询服务 Y~-P9
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 ??? ;H
accounting period 会计期间 W< :7z
accounting policies 会计政策 S0p[Kt
accounting professional bodies 会计职业组织,会计职业团体 G>j4b}e
accounting records 会计记录 @x/D8HK2
accounting responsibility 会计责任 kTS#>u
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accounting service 会计服务 4
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accounting standards 会计准则 )\fLS d
Accounting Standards for Business Enterprises 企业会计准则 8G|kKpX
accounting system 会计系统 @LR :^>&*
accounting treatment 会计处理 $
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accuracy 准确性,精确性 g+/m:(7[s|
additional audit procedures 追加审计程序 hd_<J]C
addressee 收件人,收信人 vFl06N2
Administration of State-owned Assets (the~) 国有资产管理局 N Uo
administrative laws and regulations 行政法规 }^n3
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adverse impact 不利影响,负面影响 iCh,7I,m
adverse opinion 反对意见 @hj5j;NHK
advisory group 咨询组,顾问组 ^U]B&+m
agency fee 代理费,代理费用 NT<vs"<B
aggregate 总计,合计为…… <%:,{u6
alternation of document and record 变造文件和记录 \LQ54^eB
alternative audit procedures 替代审计程序,备选审计程序 NKE,}^C
amend 修改,修订 Z-rHYfa4
amortisation 摊销 RP~ hi%A
analytical capacity 分析能力 s(shgI 3g
analytical procedures 分析性程序 #^eXnhj 9
annual financial statements 年度会计报表,年度财务报表 %g{<EuK]p
appendix 附录,附表 nypG
applicable 适用的 _/@u[dWeL
applicable laws and regulations 适用的法规 1_6oM/?'
application systems 应用系统 2mfKy9QxO
apply consistently 一贯地执行,一贯地实施 y8CH=U[
appropriate 适当的,合适的; "vN~
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征用,挪用 )|`|Usn#[
appropriate authorization 适当的授权 wJu,N(U
appropriateness of audit evidence 审计证据的适当性 /{*0
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approval 批准,核准 OVa38Aucr3
assertion (会计报表上的)认定;确认 &BS*C} },
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Vs@H>97,G
asset 资产,财产 o=y0=,:a?9
asset restructuring 资产重组 s>1Wjz2M
assignment of duties 职责的划分 I/ V`@*/+
assistant 助理,助理人员 z"j]m_mH
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 K *xca(6
assumption 假设,假定 /YT _~q=:
at a given date 在某一特定时日 fH*1.0f]6
attestation 鉴证,公证 0m
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attestation service 鉴证服务 :~%{
audit adjustment 审计调整 0mi$_Ld+
audit areas 审计领域 n|AV7c
audit conclusion 审计结论 k5/W'*P
audit effectiveness 审计效果 dxK3462
audit efficiency 审计效率 b&\f 8xZ
audit engagement letter 审计业务约定书 w-w
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audit evidence 审计证据 d}--}&r
audit fee 审计费 j$Wd[Ja+O
audit files 审计档案 %+0V0.
audit findings 审计中发现的事项 \:D"#s%x
audit implementation stage 审计实施阶段 Bbzmq
audit mark 审计标识 $,
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audit materiality 审计重要性 ]o3K
audit method 审计方法 y';"tD Fb
audit objective 审计目标,审计目的 ~1.B
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audit of financial statements 会计报表审计,财务报表审计 g8L{xwx<
audit opinion 审计意见 W}aCU~
audit period 被审计期间,被审计年度 bT
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audit plan 审计计划 nC(<eL
audit planning 编制审计计划,制定审计计划,审计计划 3*!w c.=
audit planning stage 审计计划阶段 ibn(eu<uW
audit procedure 审计程序 E)z=85;_p
audit programme 审计程序表,具体审计计划 O
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audit report 审计报告 =u
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 p` /c&}
audit report with a qualified opinion 有保留意见的审计报告 "^NsbA+
audit report with an adverse opinion 否定意见的审计报告 jN T+?2
audit report with dual dates 双重日期审计报告 RAB'%CY4
audit reporting stage 审计报告阶段 :jr`}Z%;y
audit responsibility 审计责任 20?@t.aMp
audit results 审计结果 _(:<l
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audit risk 审计风险 s|\
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audit sampling 审计抽样 pX?/=T@ Bw
audit sampling techniques 审计抽样方法,审计抽样技术 8KMo !p\i
audit strategies 审计策略 nN5fP<H2x
audit summary 审计总结,审计小结 Q.} guI\
audit team 审计小组 )];Bo.QA
audit test 审计测试 CRs@x` 5ue
audit trail 审计轨迹 P^[y~I#{
audit work 审计工作 V[2}
audit working paper 审计工作底稿 Ge1b_?L_
audited financial statement 审计会计报表,已审计财务报表 K7c[bhi_w
Auditing Guidelines (the~) 审计规范指南 P"%f8C~r
auditing standards 审计准则 o1Nfn'!3/>
audit-oriented working paper (审计)业务类工作底稿 Nk;ywC"e;
authorisation 授权 a4\j.(w)$D
authorisation of transaction 交易的授权 +=K =B
availability 可获得性 ?Sr7c|a2
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balance 余额;差额;平衡 RmRPR<vGW
balance sheet 资产负债表 SZ1yy["
bank 银行 i "d&U7Q
bank account 银行账户,银行户头 $8WWN} OC
bank statement 银行对账单 [,56o
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barter transaction 易货交易,以物换物交易 u~
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basis of audit 审计依据 7KL@[
basis of preparation (会计报表的)编制基础 53WCF[
book of account 账目,账簿 se=;vp]3a
borrowing 借款,贷款,借债 {"c`k4R
branch 分支,分支机构,分店 -G(#,rXk
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 8
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building 建筑物;大楼 pp@O6
business conditions 业务情况,经营情况 ZI.Czzx\=
business licence (企业等的)营业执照 3,?LpdTS
business relation 业务关系 Ot`znJU@
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