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 (^oN, 7
r=-b@U.fk>
审计词汇英汉对照 O!!N@Q2g
'Zs3b
4n8
A xv"v='
H-rxn
/:tzSKq}
ability to continue as a going concern 持续经营能力 VBUrtx:
acceptability 可接受性,可接受程度 !
\VzX
acceptable level of detection risk 检查风险的可接受水平 {p.^E5&
acceptance of engagement 接受委托 3n,jrX75u
accepting the engagement for the first time 首次接受委托 cgnMoBIc
access to asset 对资产的接触 nW)?cQ
I
according to 根据,依据,依照 _h+7KK
account balance 账户余额 nll=Vd
[
account for 对……进行会计处理,核算;解释 cJe
rYRjsL
accounting 会计,会计学 !9.k%B:
accounting advisory serve 会计咨询服务 G2<$to~{
accounting firm 会计师事务所 q68CU~i*
accounting information 会计信息,会计资料 i#98KzE
accounting period 会计期间 oam$9 q
accounting policies 会计政策 wBDHhXi0
accounting professional bodies 会计职业组织,会计职业团体
5@DCo
accounting records 会计记录 qt(4?_J
accounting responsibility 会计责任 5dGfO:Dy_
accounting service 会计服务 NH;e|8
accounting standards 会计准则 Qs '_\|/-
Accounting Standards for Business Enterprises 企业会计准则 B(WmJ6e
accounting system 会计系统 }uNj#Uf
accounting treatment 会计处理 #+QJ5VI:
accuracy 准确性,精确性 Sg$\ H
additional audit procedures 追加审计程序 -AD@wn!wCJ
addressee 收件人,收信人 svx7
Administration of State-owned Assets (the~) 国有资产管理局 SwsJ<Dq^z
administrative laws and regulations 行政法规 _aYhW{wW
adverse impact 不利影响,负面影响 #.rkvoB0N
adverse opinion 反对意见 _&~l,%)
&
advisory group 咨询组,顾问组 -oU
Gm
V_
agency fee 代理费,代理费用 ul3~!9F5F
aggregate 总计,合计为…… j!@T@
8J
alternation of document and record 变造文件和记录 \=D+7'3
alternative audit procedures 替代审计程序,备选审计程序 Ni8%K6]z
amend 修改,修订 [n2zdiiBd
amortisation 摊销 B{b?j*fHJ
analytical capacity 分析能力 MJh.)kd$
analytical procedures 分析性程序 #]dq^B~~
annual financial statements 年度会计报表,年度财务报表 WH4rZ }Z`
appendix 附录,附表 )!kt9lK
applicable 适用的 L pq)TE#
applicable laws and regulations 适用的法规 dG7d}0O
u'
application systems 应用系统 O
&MH5^I
apply consistently 一贯地执行,一贯地实施 'z^'+}iyv
appropriate 适当的,合适的; w[F})u]E
征用,挪用 Td,d9M
appropriate authorization 适当的授权 /lbj!\~
appropriateness of audit evidence 审计证据的适当性 ~;jgl_5?b
approval 批准,核准 Auc&dpW
assertion (会计报表上的)认定;确认 *xJ ]
e.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 yUWc8]9\W
asset 资产,财产 k,$/l1D
asset restructuring 资产重组 &',#j]I
assignment of duties 职责的划分 cHt4L]n8n
assistant 助理,助理人员 (u^8=#
associated company 联属公司,联营公司 YO-B|f
association 联合,结合;协会,社团 A1F$//a
assumption 假设,假定 2Y%7.YX"
at a given date 在某一特定时日 c0Bqm
attestation 鉴证,公证 |||m
5(`S
attestation service 鉴证服务 L*dGo,oN
audit adjustment 审计调整 xe^M2$clb\
audit areas 审计领域
T*mR9 8i
audit conclusion 审计结论 |$6Ten[B#
audit effectiveness 审计效果 gxmo 1
audit efficiency 审计效率 Y#I8gzv
audit engagement letter 审计业务约定书 q6N{N>-D
audit evidence 审计证据 ?FNgJx*\S
audit fee 审计费 x]yIe&*('
audit files 审计档案 o2B|r`R
audit findings 审计中发现的事项 ZV:df 6S
audit implementation stage 审计实施阶段 YhNrg?nS
audit mark 审计标识 l?$X.CwX
audit materiality 审计重要性 za}Kd^KeB
audit method 审计方法 8G3 Z,8P4(
audit objective 审计目标,审计目的 ?mM:oQH+>
audit of financial statements 会计报表审计,财务报表审计 %E/#h8oN{
audit opinion 审计意见 ,t QNL\t
audit period 被审计期间,被审计年度 p[o]ouTcS
audit plan 审计计划 cu
H5f }oc
audit planning 编制审计计划,制定审计计划,审计计划 pY-!NoES
audit planning stage 审计计划阶段 50dN~(;p
audit procedure 审计程序 Q|P
M6ta
audit programme 审计程序表,具体审计计划 `q\F C[W
audit report 审计报告 :%33m'EV}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 r>! @Z2%s
audit report with a qualified opinion 有保留意见的审计报告 iDX<`)
audit report with an adverse opinion 否定意见的审计报告 Y'jgp Vt
audit report with dual dates 双重日期审计报告 zRmVV}b
audit reporting stage 审计报告阶段 p#Po?
audit responsibility 审计责任 /s%-c!o^
audit results 审计结果 `),U+
audit risk 审计风险 ygV_"=+|N
audit sampling 审计抽样 w)* H&8h@
audit sampling techniques 审计抽样方法,审计抽样技术 Du
+_dr^4
audit strategies 审计策略 Xs|d#WbX
audit summary 审计总结,审计小结 :R
+BC2x
audit team 审计小组 j:uq85s
audit test 审计测试 )7!,_r
audit trail 审计轨迹 'v^shGI%Ht
audit work 审计工作 $L( ,lB
audit working paper 审计工作底稿 o/
51RH
audited financial statement 审计会计报表,已审计财务报表 Ek_&E7
Auditing Guidelines (the~) 审计规范指南 c$)>$&([
auditing standards 审计准则 5 (!F Q
audit-oriented working paper (审计)业务类工作底稿 d&L
authorisation 授权 %).I&)i
authorisation of transaction 交易的授权 RhmkpboucC
availability 可获得性 l"
~
CAw;
B 9>0OpgvC(
balance 余额;差额;平衡 >Ik%_:CC`
balance sheet 资产负债表 +w(6#R8u5
bank 银行 N-b'O`C
bank account 银行账户,银行户头 [_`yy
bank statement 银行对账单 U[Sh){4j
barter transaction 易货交易,以物换物交易 ?D7zty+}^
basis of audit 审计依据 p
%.Adxx
basis of preparation (会计报表的)编制基础 rN7JJHV
book of account 账目,账簿 'AWWdz
borrowing 借款,贷款,借债 BMQ4i&kF|
branch 分支,分支机构,分店 _t;^\"\
brought forward (账户余额等的)承上年,承上期,承上页 *Q?8OwhJ
budget 预算 =bP<cC=3b
building 建筑物;大楼 A' uaR?
business conditions 业务情况,经营情况 ReD]M@;
business licence (企业等的)营业执照 K:qc
"Q=C
business relation 业务关系 _g9j_
x:=
kG9aHWw