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 TY*q[AWG
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审计词汇英汉对照 nM&UdKf3
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ability to continue as a going concern 持续经营能力 Cr$8\{2OA7
acceptability 可接受性,可接受程度 91j.%#[v'
acceptable level of detection risk 检查风险的可接受水平 k8ej.
acceptance of engagement 接受委托 3k?|-js
accepting the engagement for the first time 首次接受委托 q| 7$@H^*
access to asset 对资产的接触 c ,RY
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according to 根据,依据,依照 D<XRu4^;
account balance 账户余额 #`{L_n$c
account for 对……进行会计处理,核算;解释 qx\P(d
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accounting 会计,会计学 s~MCt|a
accounting advisory serve 会计咨询服务 05Go*QvV
accounting firm 会计师事务所 (J/!9NS:
accounting information 会计信息,会计资料 p*S;4+>#
accounting period 会计期间 :\8&Th}Se
accounting policies 会计政策 `
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accounting professional bodies 会计职业组织,会计职业团体 )MJy
accounting records 会计记录 /A~+32B
accounting responsibility 会计责任 /0I=?+QSo
accounting service 会计服务 b!xm=U
accounting standards 会计准则 TdH~sz
Accounting Standards for Business Enterprises 企业会计准则 4 Z<
accounting system 会计系统 sz+Uq]Mn
accounting treatment 会计处理 JqYt^,,Q:
accuracy 准确性,精确性 &24z`ZS[w6
additional audit procedures 追加审计程序 s.G6?1VXlY
addressee 收件人,收信人 f.y~ Sew
Administration of State-owned Assets (the~) 国有资产管理局 d9sqO9Ud8
administrative laws and regulations 行政法规 |Zrkk>GW:
adverse impact 不利影响,负面影响 o|0QstSCl
adverse opinion 反对意见 K~JXP5`(
advisory group 咨询组,顾问组 =
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agency fee 代理费,代理费用 5.e.
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aggregate 总计,合计为…… fnm:Wa|,%|
alternation of document and record 变造文件和记录 Nt#
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alternative audit procedures 替代审计程序,备选审计程序 eEG]JH
amend 修改,修订 PC}m.tE
amortisation 摊销 \9t6#8
analytical capacity 分析能力 86,$ I+
analytical procedures 分析性程序 znl_~:.4]X
annual financial statements 年度会计报表,年度财务报表 k_<8SG+`
appendix 附录,附表 @|GKNW#
applicable 适用的 edy6WzxBcm
applicable laws and regulations 适用的法规 {<3>^ o|"
application systems 应用系统 h*GU7<F:a
apply consistently 一贯地执行,一贯地实施 qW6}^aa
appropriate 适当的,合适的; d(-$ {
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征用,挪用 {Qla4U
appropriate authorization 适当的授权 ib%x&?||
appropriateness of audit evidence 审计证据的适当性 ^."HD(
approval 批准,核准 Ly$s0.!
assertion (会计报表上的)认定;确认 H^no&$2`1
assessed level of control risk 对控制风险的评估,控制风险的评估水平 5{&<X.jv
asset 资产,财产 #)xg$9LQb
asset restructuring 资产重组 _("&jfn
assignment of duties 职责的划分 Qb;5:U/x
assistant 助理,助理人员 aab?hR
associated company 联属公司,联营公司 0w_2E
association 联合,结合;协会,社团 }@V,v[&e
assumption 假设,假定 $iblLZhj
at a given date 在某一特定时日 'Na/AcRdg
attestation 鉴证,公证 /:}z*a
attestation service 鉴证服务 dIR6dI
audit adjustment 审计调整 9#;UQ.qA
audit areas 审计领域
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audit conclusion 审计结论 /B?hM&@z
audit effectiveness 审计效果 G
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audit efficiency 审计效率 (Q$]X5L
audit engagement letter 审计业务约定书 S}hg*mWn{$
audit evidence 审计证据 [n_H9$
audit fee 审计费 D?w-uR%Y
audit files 审计档案 ?Ze3t5Ll
audit findings 审计中发现的事项 !I? J^0T
audit implementation stage 审计实施阶段
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audit mark 审计标识 ^g
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audit materiality 审计重要性 '7<@(HO
audit method 审计方法 63$ R')
audit objective 审计目标,审计目的 Lz
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audit of financial statements 会计报表审计,财务报表审计 D^Z~>D6
audit opinion 审计意见 e<p_u)m
audit period 被审计期间,被审计年度 B9_0 Y
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audit plan 审计计划 ?ExfxR!~
audit planning 编制审计计划,制定审计计划,审计计划 n]B)\D+V^
audit planning stage 审计计划阶段 YSuwV)Y
audit procedure 审计程序 rwxJR@Ttn
audit programme 审计程序表,具体审计计划 QsmG(1=
audit report 审计报告 hfvs'.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 5m+:GiI
audit report with a qualified opinion 有保留意见的审计报告 "z }bgy
audit report with an adverse opinion 否定意见的审计报告 (WW,]#^
audit report with dual dates 双重日期审计报告 *ihg'
audit reporting stage 审计报告阶段 _W:
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audit responsibility 审计责任 ]sjOn?YA+
audit results 审计结果 >NE]TZ.F
audit risk 审计风险 'Ph4(Yg
audit sampling 审计抽样 ^3`98y.Q
audit sampling techniques 审计抽样方法,审计抽样技术 aAko-,URC
audit strategies 审计策略 na
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audit summary 审计总结,审计小结 -}UCdaQ3
audit team 审计小组 ,>(M5\Z/c
audit test 审计测试 2|~&x~
audit trail 审计轨迹 D0QXvrf
audit work 审计工作 tazBZ'\c
audit working paper 审计工作底稿 q9Y0Lk
audited financial statement 审计会计报表,已审计财务报表 f|VP_o<
Auditing Guidelines (the~) 审计规范指南 sZ'3PNpCP
auditing standards 审计准则 =]E1T8|
audit-oriented working paper (审计)业务类工作底稿 !*%3um
authorisation 授权 i=2+1;K
authorisation of transaction 交易的授权 $zCUQthL@
availability 可获得性 !wrl.A/P
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balance 余额;差额;平衡 ]?)zH:2)
balance sheet 资产负债表 U(./LrM05
bank 银行 %
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bank account 银行账户,银行户头 t*Q12Q
bank statement 银行对账单 =GR
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barter transaction 易货交易,以物换物交易 n?,fF(
basis of audit 审计依据 9/s-
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basis of preparation (会计报表的)编制基础 .yWdlq##
book of account 账目,账簿 lQ+-g#`
borrowing 借款,贷款,借债 "E2
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branch 分支,分支机构,分店 NHc+QMbou(
brought forward (账户余额等的)承上年,承上期,承上页 !#iP)"O
budget 预算 vJq`l3
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building 建筑物;大楼 "Pys3=h
business conditions 业务情况,经营情况 k LD)<D
business licence (企业等的)营业执照 r9vC&pWZ
business relation 业务关系 y6jTT%
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