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 <W"W13*j!
T }}2J/sj
审计词汇英汉对照 >X*tMhcb
hJ@vlMW
A M6)
G_-
j~Aq-8R=
h+FM?ct6}
ability to continue as a going concern 持续经营能力 <1D|TrP
acceptability 可接受性,可接受程度 i+*!"/De
acceptable level of detection risk 检查风险的可接受水平 <xOX+D
acceptance of engagement 接受委托 hH8&g%{2
accepting the engagement for the first time 首次接受委托 Lnr9*dm6q
access to asset 对资产的接触
d~LoHp
according to 根据,依据,依照 ci~#G[_$S
account balance 账户余额 =*2,^j
account for 对……进行会计处理,核算;解释 6p9fq3~7Y
accounting 会计,会计学 'a['lF
accounting advisory serve 会计咨询服务 ;)(g$r^_i
accounting firm 会计师事务所 9zu;OK%
accounting information 会计信息,会计资料 Ax;[ Em?I
accounting period 会计期间 ju"z
accounting policies 会计政策 *GT=U(d
accounting professional bodies 会计职业组织,会计职业团体 513,k$7
accounting records 会计记录 qb>41j9_t
accounting responsibility 会计责任 jx: IK
accounting service 会计服务 $9)os7H7
accounting standards 会计准则 |kYlh5/c d
Accounting Standards for Business Enterprises 企业会计准则 qs5>`skX
accounting system 会计系统 [n2B6Px
accounting treatment 会计处理 95l)s],
accuracy 准确性,精确性 u^"
I3u8$
additional audit procedures 追加审计程序 :GXF=Df
addressee 收件人,收信人 b3ohTmy4(
Administration of State-owned Assets (the~) 国有资产管理局 T6U/}&{O
administrative laws and regulations 行政法规 -*C
WF|<G
adverse impact 不利影响,负面影响 B/twak\
adverse opinion 反对意见 ?b
(iWq
advisory group 咨询组,顾问组 `q^#u
agency fee 代理费,代理费用 uoS:-v}/Y~
aggregate 总计,合计为…… ;tjOEmIiU
alternation of document and record 变造文件和记录 U'fP
alternative audit procedures 替代审计程序,备选审计程序 )9]a
amend 修改,修订 cq1 5@a mX
amortisation 摊销 NAGM3{\5v$
analytical capacity 分析能力 0a~t
analytical procedures 分析性程序 SH%NYjj
annual financial statements 年度会计报表,年度财务报表
O=B=0
appendix 附录,附表 f9.?+.^_
applicable 适用的 -'! J?~
applicable laws and regulations 适用的法规 sg2;"E@
application systems 应用系统 \T7Mt|f:5
apply consistently 一贯地执行,一贯地实施 Ep7MU&O0iK
appropriate 适当的,合适的; !GcBNQ1p+7
征用,挪用 ;*A'2ymXUT
appropriate authorization 适当的授权 ul
~ux$a
appropriateness of audit evidence 审计证据的适当性 %5o2I_Cjz
approval 批准,核准 YKyno?m
assertion (会计报表上的)认定;确认 #[+# bw_6
assessed level of control risk 对控制风险的评估,控制风险的评估水平 c4Ebre-Oa
asset 资产,财产 )GD7rsC`<
asset restructuring 资产重组 %~u]|q<{
assignment of duties 职责的划分 I'/3_AX
assistant 助理,助理人员 bJ~H
associated company 联属公司,联营公司 [h/T IGE\
association 联合,结合;协会,社团 0dchOUj
assumption 假设,假定 L)e"qC_-
at a given date 在某一特定时日 F-
&tSU,
attestation 鉴证,公证 OUX7
*_
attestation service 鉴证服务 5^B79A"}
audit adjustment 审计调整 AZj&;!}
audit areas 审计领域 ]PXM;w
audit conclusion 审计结论 M(%H
audit effectiveness 审计效果 3:J>-MO
audit efficiency 审计效率 "#Rh\DQ
audit engagement letter 审计业务约定书 i'IT,jz!
audit evidence 审计证据 ~tDYo)hH8
audit fee 审计费 SE'Im
audit files 审计档案 @\K[WqF$$q
audit findings 审计中发现的事项 rB>ge]$.
audit implementation stage 审计实施阶段 mQ"~x]
audit mark 审计标识 r&gvP|W%
audit materiality 审计重要性 @X==[gQ
audit method 审计方法 Fr9/TI
audit objective 审计目标,审计目的 L
Eb$Fd
audit of financial statements 会计报表审计,财务报表审计 6Yu:v
audit opinion 审计意见 V6]6KP#D
audit period 被审计期间,被审计年度 M\ATT%b:
audit plan 审计计划 +|A`~\@N
audit planning 编制审计计划,制定审计计划,审计计划 DIC*{aBf
audit planning stage 审计计划阶段 ZpTDM1ro
audit procedure 审计程序 s8h
*nZ)v
audit programme 审计程序表,具体审计计划 d0El2Ct8
audit report 审计报告 \J'}CX*aQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 T{{:p\<]_
audit report with a qualified opinion 有保留意见的审计报告 _$~>O7
audit report with an adverse opinion 否定意见的审计报告 +VIA@`4
audit report with dual dates 双重日期审计报告 VkQ@c;C
audit reporting stage 审计报告阶段 p3s i\Fm!
audit responsibility 审计责任 inut'@=G/
audit results 审计结果 #<{v~sVp&
audit risk 审计风险 qZ1'uln=C-
audit sampling 审计抽样 s9- qR_
audit sampling techniques 审计抽样方法,审计抽样技术 PR:k--)D
audit strategies 审计策略 )Z7Vm2a
audit summary 审计总结,审计小结 2W AeSUX
audit team 审计小组 O]N /(pe:d
audit test 审计测试 fBS a8D3}`
audit trail 审计轨迹 -3K h
>b)
audit work 审计工作 WAu>p3
audit working paper 审计工作底稿 7;>|9k
audited financial statement 审计会计报表,已审计财务报表 K;F1'5+=D
Auditing Guidelines (the~) 审计规范指南 2Tp2{"sB>A
auditing standards 审计准则 }(EH5jZ'
audit-oriented working paper (审计)业务类工作底稿 8$( I! ;
authorisation 授权 DAn2Pqf
authorisation of transaction 交易的授权
RGW@@
availability 可获得性 rXx#<7`
B !=0h*=NOYt
balance 余额;差额;平衡 F};R
balance sheet 资产负债表 &
3#7>oQ
bank 银行 8^7Oc,:~
bank account 银行账户,银行户头 (x=$b(I
bank statement 银行对账单 H& |/|\8F
barter transaction 易货交易,以物换物交易 n0(
Q/
basis of audit 审计依据 \&"C
basis of preparation (会计报表的)编制基础 w h$bDTCj
book of account 账目,账簿 MN?aPpr>
borrowing 借款,贷款,借债 0eY!Z._^
branch 分支,分支机构,分店 qBEp |V
brought forward (账户余额等的)承上年,承上期,承上页 (r|m&/
budget 预算 zv]ZEWVzc
building 建筑物;大楼 kK&w5'
business conditions 业务情况,经营情况 U1\7Hcs$
business licence (企业等的)营业执照 yRXML\Ge
business relation 业务关系 0 QTI;3
&Ok1j0~~