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 !P)O(i=
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审计词汇英汉对照 W7U2MqQ
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ability to continue as a going concern 持续经营能力 >N]7IU[-
acceptability 可接受性,可接受程度 \~fONB
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acceptable level of detection risk 检查风险的可接受水平 byTh/ H
acceptance of engagement 接受委托 WN01h=1J_
accepting the engagement for the first time 首次接受委托 nHm}zOLc
access to asset 对资产的接触 T;,cN7>>O
according to 根据,依据,依照 (CsD*U`h
account balance 账户余额 }UWL-TkEjF
account for 对……进行会计处理,核算;解释 =K
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accounting 会计,会计学 kg
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accounting advisory serve 会计咨询服务 ZaL.!g
accounting firm 会计师事务所 8Le||)y,\
accounting information 会计信息,会计资料 #`o2Z
accounting period 会计期间 G5CI<KRK#
accounting policies 会计政策 13@|w1/Z
accounting professional bodies 会计职业组织,会计职业团体 #wV8X`g
accounting records 会计记录 nPye,"A Ol
accounting responsibility 会计责任
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accounting service 会计服务 kP-3"ACG
accounting standards 会计准则 rNB_W.
Accounting Standards for Business Enterprises 企业会计准则 M+w=O!dq
accounting system 会计系统 ',:*f8Jk
accounting treatment 会计处理 !t gi
accuracy 准确性,精确性 =zKhz8B(
additional audit procedures 追加审计程序 |NpP2|4h
addressee 收件人,收信人 \'|>p/5I
Administration of State-owned Assets (the~) 国有资产管理局 >[_f
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administrative laws and regulations 行政法规 \3pc"^W
adverse impact 不利影响,负面影响 _i20|v
adverse opinion 反对意见 4<k9?)~(J
advisory group 咨询组,顾问组 FLGk?.x$\
agency fee 代理费,代理费用 #MRMNL@
aggregate 总计,合计为…… vvKEv/pN7
alternation of document and record 变造文件和记录 @JyK|.b#0
alternative audit procedures 替代审计程序,备选审计程序 aFS,
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amend 修改,修订 ><gG8MH0'
amortisation 摊销 @Ub"5
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analytical capacity 分析能力 B2C$N0R#
analytical procedures 分析性程序 =Ur}~w&H8
annual financial statements 年度会计报表,年度财务报表 .=X}cJ]`[
appendix 附录,附表 Hm%;=`:'
applicable 适用的 [3{W^WSOz
applicable laws and regulations 适用的法规 rEv$+pP
application systems 应用系统 {
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apply consistently 一贯地执行,一贯地实施 wid;8%m
appropriate 适当的,合适的; m<j8cJ(
征用,挪用 kPF9Z "l
appropriate authorization 适当的授权 J"=vE=
appropriateness of audit evidence 审计证据的适当性 E0MGRI"me
approval 批准,核准 yIDD@j=l
assertion (会计报表上的)认定;确认 wPwXM!
assessed level of control risk 对控制风险的评估,控制风险的评估水平 fjs
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asset 资产,财产 r[lF<2&*R
asset restructuring 资产重组 ~TSy<t~%-
assignment of duties 职责的划分 QlO0qbG[y
assistant 助理,助理人员 N4L|;
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associated company 联属公司,联营公司 E
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association 联合,结合;协会,社团 HN&Z2v
assumption 假设,假定 B[Zjfc
at a given date 在某一特定时日 Z|5?7v;h5
attestation 鉴证,公证 DGAX3N;r6{
attestation service 鉴证服务 &8l%T'gd
audit adjustment 审计调整 eC[$B99\
audit areas 审计领域 1oN^HG6O
audit conclusion 审计结论 Z; A`oKd
audit effectiveness 审计效果 $!8-? ?ML
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 x)rM/Kq
audit evidence 审计证据 V-Cv,8
audit fee 审计费 ML(
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audit files 审计档案 |aT| l^2R@
audit findings 审计中发现的事项 #ZYVc|sT+
audit implementation stage 审计实施阶段 ^!9~Nwn
audit mark 审计标识 Bh=u|8yxc
audit materiality 审计重要性 WC.t_"@
audit method 审计方法 ~ ; -! n;
audit objective 审计目标,审计目的 &8] d }-e
audit of financial statements 会计报表审计,财务报表审计 \ aHVs
audit opinion 审计意见 q.2ykL
audit period 被审计期间,被审计年度 %=
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audit plan 审计计划 }lfnnK#
audit planning 编制审计计划,制定审计计划,审计计划 m3mp/g.>
audit planning stage 审计计划阶段 .h>8@5/s
audit procedure 审计程序 bZ|FnY}FB
audit programme 审计程序表,具体审计计划 2UFv9
audit report 审计报告 )*,5"CO
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Ee3hG2d`
audit report with a qualified opinion 有保留意见的审计报告 ?84
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audit report with an adverse opinion 否定意见的审计报告 Kwg4sr5"D
audit report with dual dates 双重日期审计报告 s;64N'HH
audit reporting stage 审计报告阶段 V( -mD
audit responsibility 审计责任 \U[{z&]~
audit results 审计结果 il \$@Bn
audit risk 审计风险 Pri`K/
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 x}Aw)QCh+r
audit strategies 审计策略 IiZ&Pr
audit summary 审计总结,审计小结 av$/Om:
audit team 审计小组 SL;9Q[
audit test 审计测试 ~R&;v3
audit trail 审计轨迹 <_XWWT%
audit work 审计工作 vh*U]3@
audit working paper 审计工作底稿 Ygl%eP%Z
audited financial statement 审计会计报表,已审计财务报表 Qbyv{/
Auditing Guidelines (the~) 审计规范指南 yRiP{$E
auditing standards 审计准则 hWT[L.>k
audit-oriented working paper (审计)业务类工作底稿 r%.do;5
authorisation 授权 E5N{j4\F
authorisation of transaction 交易的授权 hYM@?/(q
availability 可获得性 _<NMyRJo
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balance 余额;差额;平衡 FDv+*sZ
balance sheet 资产负债表 yZ7,QsEsN
bank 银行 k:#P|z$UD
bank account 银行账户,银行户头 W@Lu;g.Yc
bank statement 银行对账单 d\FJFMW*9
barter transaction 易货交易,以物换物交易 TW9WMId
basis of audit 审计依据 ~I799Xi
basis of preparation (会计报表的)编制基础 e&qh9mlE
book of account 账目,账簿
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borrowing 借款,贷款,借债 ,$
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branch 分支,分支机构,分店 |)K]U
brought forward (账户余额等的)承上年,承上期,承上页 sSQs#+&=[
budget 预算 ty*@7g0k
building 建筑物;大楼 o`q_wdy?
business conditions 业务情况,经营情况 [_.5RPJP8
business licence (企业等的)营业执照 &g~ wS@
business relation 业务关系 Wxbq)Z[V
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