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 urHQb5|T}
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审计词汇英汉对照 ms=Ilz
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ability to continue as a going concern 持续经营能力 Dg_/Iu>OAE
acceptability 可接受性,可接受程度 dG|srgk+
acceptable level of detection risk 检查风险的可接受水平 C!SB5G>OH
acceptance of engagement 接受委托 ]?L?q2>&
accepting the engagement for the first time 首次接受委托 Q1Z;vzQfg
access to asset 对资产的接触 g]C+uj^
according to 根据,依据,依照 _Gy*" ;E
account balance 账户余额 %Gn(b1X
account for 对……进行会计处理,核算;解释 XcA4EBRj
accounting 会计,会计学 (r,RwWYm
accounting advisory serve 会计咨询服务 7581G$@ym
accounting firm 会计师事务所 voaRh@DZ%/
accounting information 会计信息,会计资料 wX7B&w8wV
accounting period 会计期间 ]"^GRFK5
accounting policies 会计政策 r]'AdJFt
accounting professional bodies 会计职业组织,会计职业团体 -5A@FGh
accounting records 会计记录 Z94D<X"
accounting responsibility 会计责任 =5_8f
accounting service 会计服务 ||7r'Q
accounting standards 会计准则 B$Jn|J"/6
Accounting Standards for Business Enterprises 企业会计准则 KhZ'Ic[vw
accounting system 会计系统 K:P gkc
accounting treatment 会计处理 MC3XGnT#5
accuracy 准确性,精确性 xYM!mcA
additional audit procedures 追加审计程序 bt#=p7W
addressee 收件人,收信人 J?5O2n
Administration of State-owned Assets (the~) 国有资产管理局 a2iaP
administrative laws and regulations 行政法规 2o/}GIKj
adverse impact 不利影响,负面影响 F1?@tcr'
adverse opinion 反对意见 $,icKa
advisory group 咨询组,顾问组 4 !~JNO
agency fee 代理费,代理费用 ms3Ec`i9
aggregate 总计,合计为…… G\TyXq_4
alternation of document and record 变造文件和记录 }(J6zo9(x
alternative audit procedures 替代审计程序,备选审计程序 +(r8SnRX
amend 修改,修订 \C*?a0!:Z}
amortisation 摊销 e&F,z=XJ}
analytical capacity 分析能力 hW>@jT"t1C
analytical procedures 分析性程序 TA}gCXE
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annual financial statements 年度会计报表,年度财务报表 sJ?Fque
appendix 附录,附表 LPT5d 7K@
applicable 适用的 fCZbIt)Eh
applicable laws and regulations 适用的法规 7P]_03
application systems 应用系统 05nG|
apply consistently 一贯地执行,一贯地实施 \I#2Mq?
appropriate 适当的,合适的; !e.@Xk.P6
征用,挪用 50rq}-
appropriate authorization 适当的授权 (q*T.
appropriateness of audit evidence 审计证据的适当性 ?mRU9VY
approval 批准,核准 )y.J2_lI8
assertion (会计报表上的)认定;确认 {Ca#{LeLk
assessed level of control risk 对控制风险的评估,控制风险的评估水平 KWy4}7a@,s
asset 资产,财产 ksm=<I"C
asset restructuring 资产重组 "v jFL9
assignment of duties 职责的划分 sh}=#eb
assistant 助理,助理人员 RIl%p~
associated company 联属公司,联营公司 CbS9fc&
association 联合,结合;协会,社团 .knRH^
assumption 假设,假定 ]Rnr>_>x;
at a given date 在某一特定时日 &^qD<eZ!Eq
attestation 鉴证,公证 8Z/P<u
attestation service 鉴证服务 u;~/B[
audit adjustment 审计调整 lh~!cOm\=E
audit areas 审计领域 !
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audit conclusion 审计结论 C/_W>H_
audit effectiveness 审计效果 %S.R@C[3
audit efficiency 审计效率 J9I!d.U
audit engagement letter 审计业务约定书 uGc}^a2
audit evidence 审计证据 B4[onYU
audit fee 审计费 v?!x,H$Qd
audit files 审计档案 zWB>;Z}
audit findings 审计中发现的事项 398}a!XM
audit implementation stage 审计实施阶段 aQ]C`9k
audit mark 审计标识 j3IxcG}f
audit materiality 审计重要性 o*I=6`j
audit method 审计方法 RjSVa.x
audit objective 审计目标,审计目的 f]%$HfF@
audit of financial statements 会计报表审计,财务报表审计 cL<
audit opinion 审计意见 5cgDHs
audit period 被审计期间,被审计年度 Bz9!a k~4
audit plan 审计计划 9dJARSUuF
audit planning 编制审计计划,制定审计计划,审计计划 z930Wi{@
audit planning stage 审计计划阶段 8>6+]]O
audit procedure 审计程序 bb+-R_3Kd
audit programme 审计程序表,具体审计计划 0z_e3H{P27
audit report 审计报告 e<9IwS!/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 VCNg`6!x
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 +<|6y46
audit report with dual dates 双重日期审计报告 HeNg<5v%Y
audit reporting stage 审计报告阶段 MY4cMMjp~
audit responsibility 审计责任 : )cPc7$8
audit results 审计结果 D$I7Gz,w{
audit risk 审计风险 C:0Ra^i ?L
audit sampling 审计抽样 jzdK''CHi
audit sampling techniques 审计抽样方法,审计抽样技术 x<~ pqq8]
audit strategies 审计策略 6i(nyA
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audit summary 审计总结,审计小结 t]2~aK<]
audit team 审计小组 P<
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audit test 审计测试 iZwt,)(
audit trail 审计轨迹 u!
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audit work 审计工作 x =5k74
audit working paper 审计工作底稿 JN$v=Ox{
audited financial statement 审计会计报表,已审计财务报表 sD_Z`1
Auditing Guidelines (the~) 审计规范指南 yO]Vex5)
auditing standards 审计准则 \=XAl >}\
audit-oriented working paper (审计)业务类工作底稿 pI,QkDJ0
authorisation 授权 ' n#;~
authorisation of transaction 交易的授权 SLD%8:Zn
availability 可获得性 #K"jtAm
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balance 余额;差额;平衡 JC_Y#kN@z
balance sheet 资产负债表 506B =
bank 银行 4=%Uv^M
bank account 银行账户,银行户头 imZi7o
bank statement 银行对账单 =^|^"b
barter transaction 易货交易,以物换物交易 '0p 5|[ZD
basis of audit 审计依据 :0Rd )*k,v
basis of preparation (会计报表的)编制基础 xw&[ 9}Y
book of account 账目,账簿 %kxq" =3
borrowing 借款,贷款,借债 *[wy-
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branch 分支,分支机构,分店 o6'I%Gs
brought forward (账户余额等的)承上年,承上期,承上页 mawomna
budget 预算 .a8N 5{`
building 建筑物;大楼 q
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business conditions 业务情况,经营情况 `kpX}cKK}
business licence (企业等的)营业执照 4h@jJm
business relation 业务关系 <IC=x(T
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