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 JF9yVE -
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审计词汇英汉对照 !4@G3Ae22
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ability to continue as a going concern 持续经营能力 RNVbcd
acceptability 可接受性,可接受程度 [t\B6XxT
acceptable level of detection risk 检查风险的可接受水平 /h2b;"
acceptance of engagement 接受委托 >r/rc`Q
accepting the engagement for the first time 首次接受委托 89}Y5#W
access to asset 对资产的接触 zZ-wG
according to 根据,依据,依照 +KGZHO!
account balance 账户余额 4o:hyh
account for 对……进行会计处理,核算;解释 u#7+U\
accounting 会计,会计学 ?C0l~:j7D
accounting advisory serve 会计咨询服务 +eX)48
accounting firm 会计师事务所 ]Hj<IvG
accounting information 会计信息,会计资料 l*b)st_p%
accounting period 会计期间 3CjL\pIC
accounting policies 会计政策 ivgpS5 M`Y
accounting professional bodies 会计职业组织,会计职业团体 k#TYKft
accounting records 会计记录 >Y 1{rSk
accounting responsibility 会计责任 Rx36?/
accounting service 会计服务 ({0)@+V8
accounting standards 会计准则 W)j|rz.
Accounting Standards for Business Enterprises 企业会计准则 57{oh")
accounting system 会计系统 ^62|d
accounting treatment 会计处理 D-imL;|
accuracy 准确性,精确性 C8N{l:1f]
additional audit procedures 追加审计程序 r5&I?
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addressee 收件人,收信人 eg"Gjp-4=
Administration of State-owned Assets (the~) 国有资产管理局 U7mozHS,:9
administrative laws and regulations 行政法规 `7aDEzmJ
adverse impact 不利影响,负面影响 0XwHP{XaO
adverse opinion 反对意见 8?t"C_>*e
advisory group 咨询组,顾问组 ER2GjZa\z
agency fee 代理费,代理费用 6< J
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aggregate 总计,合计为…… 3b'tx!tFN
alternation of document and record 变造文件和记录 ( fD
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alternative audit procedures 替代审计程序,备选审计程序 F-(dRSDNM
amend 修改,修订 9n]|PEoAB
amortisation 摊销 ?8dVH2W.
analytical capacity 分析能力 kpwt]]e*
analytical procedures 分析性程序 4W4kwU6D
annual financial statements 年度会计报表,年度财务报表 k@>\LR/v
appendix 附录,附表 k?BJdg)xJ
applicable 适用的 #yseiVm;
applicable laws and regulations 适用的法规 Y-piL8Xc
application systems 应用系统 .o%^'m"=D[
apply consistently 一贯地执行,一贯地实施 z>
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appropriate 适当的,合适的; 31^cz*V
征用,挪用 gIWrlIV{9
appropriate authorization 适当的授权 bo"%0?3n
appropriateness of audit evidence 审计证据的适当性 T[k4lM
approval 批准,核准 qpoV]#iW
assertion (会计报表上的)认定;确认 4Ph
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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 +`mGK:>
asset 资产,财产 pi( -A
asset restructuring 资产重组 v4Zb?
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assignment of duties 职责的划分 "}WJd$
assistant 助理,助理人员 5 /",<1
associated company 联属公司,联营公司 e[u?_h
association 联合,结合;协会,社团 >$67 7
assumption 假设,假定 S-+"@>{HJ
at a given date 在某一特定时日 }F6<w{|
attestation 鉴证,公证 os3 8u!3-
attestation service 鉴证服务 ?[TfpAtQ`
audit adjustment 审计调整 K`}{0@ilCw
audit areas 审计领域 rjt8fN
audit conclusion 审计结论 %U7.7dSOI;
audit effectiveness 审计效果
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audit efficiency 审计效率 aeyNdMk-
audit engagement letter 审计业务约定书 #H [Bb2(j
audit evidence 审计证据 t22;87&|
audit fee 审计费 Agh`]XQ2
audit files 审计档案 i
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audit findings 审计中发现的事项 ,ea^,H6
audit implementation stage 审计实施阶段 m8Vdb"0
audit mark 审计标识 lLq<x
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audit materiality 审计重要性 Z#d
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audit method 审计方法 zr v]
audit objective 审计目标,审计目的 .D,p@4
audit of financial statements 会计报表审计,财务报表审计 {yAL+}
audit opinion 审计意见 <^.=>Q0S\
audit period 被审计期间,被审计年度
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audit plan 审计计划 -Lu)'+
audit planning 编制审计计划,制定审计计划,审计计划 &adI (s~
audit planning stage 审计计划阶段 V!%jf:k
audit procedure 审计程序 &K_)#v`|
audit programme 审计程序表,具体审计计划 <oKGD50#
audit report 审计报告 "eWk#/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .9*wY0:
audit report with a qualified opinion 有保留意见的审计报告 0l*]L`]L#
audit report with an adverse opinion 否定意见的审计报告 nZ1zJpBmI
audit report with dual dates 双重日期审计报告 'mCe=Y
audit reporting stage 审计报告阶段 `J<*9dq%
audit responsibility 审计责任 <P ,~eX(r
audit results 审计结果 !1T\cS#1%
audit risk 审计风险 A,CW_
audit sampling 审计抽样 'X).y1'
audit sampling techniques 审计抽样方法,审计抽样技术 z't
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audit strategies 审计策略 !J1rRPV
audit summary 审计总结,审计小结 Mj-vgn&/
audit team 审计小组 X5f
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audit test 审计测试 yw[ #
audit trail 审计轨迹 7 J^rv9i4
audit work 审计工作 C`=p+2I]
audit working paper 审计工作底稿 j hYToMq
audited financial statement 审计会计报表,已审计财务报表 'C$XS>S
Auditing Guidelines (the~) 审计规范指南 [P zv4+
auditing standards 审计准则 *b *G2f^
audit-oriented working paper (审计)业务类工作底稿 <H3ezv1M
authorisation 授权 )M=ioE8`h
authorisation of transaction 交易的授权 *D4hq=
availability 可获得性 r?m+.fJB
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balance 余额;差额;平衡 ^2d!*W|
balance sheet 资产负债表
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bank 银行 /[:dp<
bank account 银行账户,银行户头 1"8yLvtn
bank statement 银行对账单 hc
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barter transaction 易货交易,以物换物交易 1XG!$4DW
basis of audit 审计依据 '[$)bPMHl
basis of preparation (会计报表的)编制基础 t$2_xX
book of account 账目,账簿 nKR{ug>I)
borrowing 借款,贷款,借债 6-`|:[Q~
branch 分支,分支机构,分店 V^y^
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brought forward (账户余额等的)承上年,承上期,承上页 Z UKf`m[
budget 预算 ~pa!w?/bQ
building 建筑物;大楼 kP#e((f,
business conditions 业务情况,经营情况 kdz=ltw
business licence (企业等的)营业执照 W{z.?$SH
business relation 业务关系 $
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