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 /RX7AXXB
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审计词汇英汉对照 ZJy
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ability to continue as a going concern 持续经营能力 :JW~$4
acceptability 可接受性,可接受程度 kwWO1=ikz@
acceptable level of detection risk 检查风险的可接受水平 t:m
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acceptance of engagement 接受委托 XKk
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accepting the engagement for the first time 首次接受委托 BOt\"N
access to asset 对资产的接触 `q$DNOrS
according to 根据,依据,依照 (c(?s`;
account balance 账户余额 ip1jY!
account for 对……进行会计处理,核算;解释 b<=K@I.=
accounting 会计,会计学 dN\pe@#lKP
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 QXXc
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accounting information 会计信息,会计资料 *D4H; P#
accounting period 会计期间 .rxc"fR4_
accounting policies 会计政策 ZJR{c 5TE
accounting professional bodies 会计职业组织,会计职业团体 lFc3 5
accounting records 会计记录 ?W.Y
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accounting responsibility 会计责任 n>#h(
accounting service 会计服务 ?$
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accounting standards 会计准则 azE>uEsE
Accounting Standards for Business Enterprises 企业会计准则 QL|Vke:N4
accounting system 会计系统 >D-$M_
accounting treatment 会计处理 ~x4Y57
accuracy 准确性,精确性 D+ jk0*bJ
additional audit procedures 追加审计程序 N3x}YHFF
addressee 收件人,收信人 z,2m7C
Administration of State-owned Assets (the~) 国有资产管理局 9F
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administrative laws and regulations 行政法规 .`hlw'20
adverse impact 不利影响,负面影响 3F X`dZ
adverse opinion 反对意见 *}mtVa_|
advisory group 咨询组,顾问组 #jDO?Y Sa
agency fee 代理费,代理费用 \[,7#
aggregate 总计,合计为…… fl)Oto7
alternation of document and record 变造文件和记录 x; b'y4kH
alternative audit procedures 替代审计程序,备选审计程序 Q{$2D&
amend 修改,修订 m$@Cw Qj
amortisation 摊销 *YtITyDS3>
analytical capacity 分析能力 Z.h`yRhO
analytical procedures 分析性程序 ](Sp0t
annual financial statements 年度会计报表,年度财务报表 dFFB\|e;0
appendix 附录,附表 }bB_[+YV`{
applicable 适用的 4Pz9&^K
applicable laws and regulations 适用的法规 j&44wuf
application systems 应用系统 iqOd]
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apply consistently 一贯地执行,一贯地实施 r*tGT_/6
appropriate 适当的,合适的; j?.VJ^Ff/u
征用,挪用 sq<y2j1oF
appropriate authorization 适当的授权 i$%V)pH~F
appropriateness of audit evidence 审计证据的适当性 :!r_dmJ
approval 批准,核准 pD &\Z~5T
assertion (会计报表上的)认定;确认 =)y=M!T2
assessed level of control risk 对控制风险的评估,控制风险的评估水平 re^1f
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asset 资产,财产 C w$y
asset restructuring 资产重组 ~L}0)FZ\9
assignment of duties 职责的划分 h|jsi*4NnL
assistant 助理,助理人员 c\RDa|B,
associated company 联属公司,联营公司 } O!LTD
association 联合,结合;协会,社团 uvm=i .
assumption 假设,假定 u
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at a given date 在某一特定时日 Y<kvJb&1*
attestation 鉴证,公证
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attestation service 鉴证服务 p\!+j@H:
audit adjustment 审计调整 7v=Nh
audit areas 审计领域 T=>&`aZH
audit conclusion 审计结论 a{H~>d<?
audit effectiveness 审计效果 LrK6*y,z
audit efficiency 审计效率 \hm=AGI0
audit engagement letter 审计业务约定书 98V9AOgk
audit evidence 审计证据 KU$.m3A>
audit fee 审计费 &d6'$h:kHb
audit files 审计档案 ,AM6E63
audit findings 审计中发现的事项 o"5R^a@
audit implementation stage 审计实施阶段 ph3[}><6
audit mark 审计标识 ?)JW}3<.
audit materiality 审计重要性 KDCq::P<
audit method 审计方法 &z,w0FOre
audit objective 审计目标,审计目的 [81k4kU
audit of financial statements 会计报表审计,财务报表审计 n:; 2Z
audit opinion 审计意见 T>L6 X:d
audit period 被审计期间,被审计年度 @BBqH&<`
audit plan 审计计划 1?mQ
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audit planning 编制审计计划,制定审计计划,审计计划 Ig S.U
audit planning stage 审计计划阶段 [kn`~hI
audit procedure 审计程序 C96|T>bk
audit programme 审计程序表,具体审计计划 W\X51DrEx
audit report 审计报告 ``zg |h
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7';PI!$
audit report with a qualified opinion 有保留意见的审计报告 0HF",:yl
audit report with an adverse opinion 否定意见的审计报告 *<BasP
audit report with dual dates 双重日期审计报告 -3bl!9h^
audit reporting stage 审计报告阶段 scrNnO[3j
audit responsibility 审计责任 ~ZL}j+L/
audit results 审计结果 $~U_VQIA^
audit risk 审计风险 /FB '
audit sampling 审计抽样 N/^r9Nu
audit sampling techniques 审计抽样方法,审计抽样技术 )eUb@Eu
audit strategies 审计策略 xe%+Yb]
audit summary 审计总结,审计小结 wUl}x)xo
audit team 审计小组 L2Mcs
audit test 审计测试 8=<d2u'
audit trail 审计轨迹 0
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audit work 审计工作 ;m7$U
audit working paper 审计工作底稿 dG6Mo76
audited financial statement 审计会计报表,已审计财务报表 m&o&XVC
Auditing Guidelines (the~) 审计规范指南 MiS$Y
auditing standards 审计准则 'w!Hjq]$
audit-oriented working paper (审计)业务类工作底稿 > \KBXS}
authorisation 授权 !U*i13
authorisation of transaction 交易的授权 ESb
availability 可获得性 o6oZk0
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balance 余额;差额;平衡 nq A>
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balance sheet 资产负债表 ,mjwQ6:Ny
bank 银行 qhiQ!fMQ
bank account 银行账户,银行户头 v{&c
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bank statement 银行对账单 ~`
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barter transaction 易货交易,以物换物交易 _
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basis of audit 审计依据 z\Qg 3BS
basis of preparation (会计报表的)编制基础 HR)joD*q;[
book of account 账目,账簿 #*?5
borrowing 借款,贷款,借债 vek9. 4! ]
branch 分支,分支机构,分店 u["Pg
brought forward (账户余额等的)承上年,承上期,承上页 +loD{
budget 预算 mp!6MO Q
building 建筑物;大楼 a?&oOQd-iP
business conditions 业务情况,经营情况 Tz
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business licence (企业等的)营业执照 [u/g =^+u
business relation 业务关系 &LHQ)?
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