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
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审计词汇英汉对照 jP
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ability to continue as a going concern 持续经营能力 1qR[&=/
acceptability 可接受性,可接受程度 <rO0t9OH
acceptable level of detection risk 检查风险的可接受水平 7nzNBtk
acceptance of engagement 接受委托 4!Cu>8B
accepting the engagement for the first time 首次接受委托 BRTM]tRZ
access to asset 对资产的接触 ,}("es\b
according to 根据,依据,依照 dKOW5\H'
account balance 账户余额 .3{PgrZ
account for 对……进行会计处理,核算;解释 yE
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accounting 会计,会计学 MQ9Nn|4
accounting advisory serve 会计咨询服务 `*A!vO8
accounting firm 会计师事务所 DP(JsZ}
accounting information 会计信息,会计资料 %[x oA)0!
accounting period 会计期间 Au q)
accounting policies 会计政策 b
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accounting professional bodies 会计职业组织,会计职业团体 0={@GhjApL
accounting records 会计记录 9^;)~ G
accounting responsibility 会计责任 +}XFkH
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accounting service 会计服务 1@ e22\
accounting standards 会计准则 Kc6p||<
Accounting Standards for Business Enterprises 企业会计准则 'w'PrM,:
accounting system 会计系统 JAjXhk<=
accounting treatment 会计处理 EXdx$I=X
accuracy 准确性,精确性 OZ/P@`kN.f
additional audit procedures 追加审计程序 A,tmy',d"
addressee 收件人,收信人 }mz6z<pJ_
Administration of State-owned Assets (the~) 国有资产管理局 KRY%B[k
administrative laws and regulations 行政法规 S(K}.C1x
adverse impact 不利影响,负面影响 m.F \Mn
adverse opinion 反对意见 PRs[!EB6
advisory group 咨询组,顾问组 i; 8""A
agency fee 代理费,代理费用 "kLu]M<
aggregate 总计,合计为…… 's.cwB: #
alternation of document and record 变造文件和记录 j^t#>tZS
alternative audit procedures 替代审计程序,备选审计程序 tD G[}j
amend 修改,修订 H
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amortisation 摊销 e?Pzhha
analytical capacity 分析能力 >S3,_@C
analytical procedures 分析性程序 ]kJinXHW
annual financial statements 年度会计报表,年度财务报表 Km5#$IiP;
appendix 附录,附表 /rKdxsI*
applicable 适用的 u?OyvvpH
applicable laws and regulations 适用的法规 SJYy,F],V"
application systems 应用系统 o\_@4hXf
apply consistently 一贯地执行,一贯地实施 Im
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appropriate 适当的,合适的;
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征用,挪用 //SH=>w2
appropriate authorization 适当的授权 Ueq*R(9>
appropriateness of audit evidence 审计证据的适当性 P1<Y7+n
approval 批准,核准 a(+.rf;
assertion (会计报表上的)认定;确认 >L\
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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 MwoU>+XB
asset 资产,财产 :8}iZ.
asset restructuring 资产重组 t0[H_
assignment of duties 职责的划分 &P+7Um(
assistant 助理,助理人员 mSn>
associated company 联属公司,联营公司 q*^Y8s~3I
association 联合,结合;协会,社团 X8F@U ^@
assumption 假设,假定 `MMh"# xN
at a given date 在某一特定时日 )2@_V %
attestation 鉴证,公证
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attestation service 鉴证服务 *z2G(Uac
audit adjustment 审计调整 E0;KTcZi
audit areas 审计领域 pEc|h*p8
audit conclusion 审计结论 54TW8y `h
audit effectiveness 审计效果 ZRDY`eK
audit efficiency 审计效率 '=|2, H]
audit engagement letter 审计业务约定书 \q2#ef@2
audit evidence 审计证据 8PQn=k9
audit fee 审计费 ]9xuLJ)
audit files 审计档案 #Y*?kTF
audit findings 审计中发现的事项 }gk37_}X\I
audit implementation stage 审计实施阶段 |5uvmK
audit mark 审计标识 Cu5fp.OS7
audit materiality 审计重要性 a[<'%S#3x
audit method 审计方法 }GIwYh/
audit objective 审计目标,审计目的 % D]vKv~<
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 e:SBX/\j
audit period 被审计期间,被审计年度 m).S0
audit plan 审计计划 9H@I<`qGC
audit planning 编制审计计划,制定审计计划,审计计划 8MHYk>O~{G
audit planning stage 审计计划阶段 7H$0NM
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audit procedure 审计程序 tb^8jC
audit programme 审计程序表,具体审计计划 'z=WJV;Vs
audit report 审计报告 J%G
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Vy]y73~
audit report with a qualified opinion 有保留意见的审计报告 TO&ohATp
audit report with an adverse opinion 否定意见的审计报告 Fai_v{&?
audit report with dual dates 双重日期审计报告 Z`
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audit reporting stage 审计报告阶段 !.(Kpcrg
audit responsibility 审计责任 .}.?b
audit results 审计结果 3;M7^DM
audit risk 审计风险 +.Pv:7gh
audit sampling 审计抽样 VR86ok
audit sampling techniques 审计抽样方法,审计抽样技术 M2K{{pGJ[&
audit strategies 审计策略 gB4&pPN
audit summary 审计总结,审计小结 AJk0jh\.j%
audit team 审计小组 CqMm'6;$a}
audit test 审计测试 (@t O1g
audit trail 审计轨迹 bSOxM/N
audit work 审计工作 9`83cL
audit working paper 审计工作底稿 4CO"> :
audited financial statement 审计会计报表,已审计财务报表 6OBe^/ZRt
Auditing Guidelines (the~) 审计规范指南 cE{hy7cH
auditing standards 审计准则 sVk+E'q
audit-oriented working paper (审计)业务类工作底稿 ~vqVASUc,
authorisation 授权 zV)(i<Q
authorisation of transaction 交易的授权 3AKT>Wy =
availability 可获得性 Yt]tRqrh;T
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balance 余额;差额;平衡 zf@gA vJ
balance sheet 资产负债表 !VaKq_W
bank 银行 1&zvf4
bank account 银行账户,银行户头
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bank statement 银行对账单 i!H)@4jX
barter transaction 易货交易,以物换物交易 K U 2LJ_~Y
basis of audit 审计依据 []i/\0C^
basis of preparation (会计报表的)编制基础 ~UrKyA
book of account 账目,账簿 1
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borrowing 借款,贷款,借债 bYPkqitqz
branch 分支,分支机构,分店 Kp
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brought forward (账户余额等的)承上年,承上期,承上页 =mVWfFL
budget 预算 pbfIO47ZC
building 建筑物;大楼 9Fo00"q
business conditions 业务情况,经营情况 6`K
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business licence (企业等的)营业执照 UL9]LEGG
business relation 业务关系 4LG[i}u.N
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