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 ^K^rl9
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审计词汇英汉对照 jf&
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ability to continue as a going concern 持续经营能力 Kq:vTz&<
acceptability 可接受性,可接受程度 =AeOkie
acceptable level of detection risk 检查风险的可接受水平 M+L0 X$}NZ
acceptance of engagement 接受委托 @DyMq3Gt?&
accepting the engagement for the first time 首次接受委托 Z'c9xvy5
access to asset 对资产的接触 s18
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according to 根据,依据,依照
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account balance 账户余额 4o( Q
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account for 对……进行会计处理,核算;解释 qn `
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accounting 会计,会计学 ES
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accounting advisory serve 会计咨询服务 #LG<o3An
accounting firm 会计师事务所 A)nE
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accounting information 会计信息,会计资料 cUU"*bA#
accounting period 会计期间 {z8wFL\
accounting policies 会计政策 fyv S1_
accounting professional bodies 会计职业组织,会计职业团体 p1,.f&(f
accounting records 会计记录 RIF*9= ,S
accounting responsibility 会计责任 Qy) -gax:,
accounting service 会计服务 0Y*Ag,S
accounting standards 会计准则 zB+zw\ncN
Accounting Standards for Business Enterprises 企业会计准则 `W4Is~VVv
accounting system 会计系统 QH6_nZY
accounting treatment 会计处理 8{p#Nl?U1
accuracy 准确性,精确性 ;7g~4Uv4}
additional audit procedures 追加审计程序 )'`@rq!
addressee 收件人,收信人 Qf|c^B
Administration of State-owned Assets (the~) 国有资产管理局 .WW|v
administrative laws and regulations 行政法规 vt}A6mF
adverse impact 不利影响,负面影响 V"|j Dnn5
adverse opinion 反对意见 *0%G`Q
advisory group 咨询组,顾问组 'zYx4&s
agency fee 代理费,代理费用 S!7|vb*ko
aggregate 总计,合计为…… YHo*IX')C?
alternation of document and record 变造文件和记录 +InFv"wt
alternative audit procedures 替代审计程序,备选审计程序 '6Yx03t
amend 修改,修订 ks<+gL{K|i
amortisation 摊销 l`*R !\
analytical capacity 分析能力 _MUSXB'
analytical procedures 分析性程序 ~"WN4
annual financial statements 年度会计报表,年度财务报表 79ZYRm2;
appendix 附录,附表 A,%NdM;t=5
applicable 适用的 DbK-3F_
applicable laws and regulations 适用的法规 !ziO1U
application systems 应用系统 ~
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apply consistently 一贯地执行,一贯地实施 DgC;1U'
appropriate 适当的,合适的; \v([,tiW%
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appropriate authorization 适当的授权 :Pi="
appropriateness of audit evidence 审计证据的适当性 e>$E67h<~
approval 批准,核准 e}W|wJ):j@
assertion (会计报表上的)认定;确认 K=;oZYNd
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6Y}
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asset 资产,财产 GP=&S|hi
asset restructuring 资产重组 GhY MO6Q4
assignment of duties 职责的划分 0%]F&|
assistant 助理,助理人员 -l q,~`v
associated company 联属公司,联营公司 DsGtc<l%
association 联合,结合;协会,社团 bF? {
assumption 假设,假定 RL1cx|
at a given date 在某一特定时日 ~ ^)4*@i6
attestation 鉴证,公证 mO^vKq4r.
attestation service 鉴证服务 .V|o-~c
audit adjustment 审计调整 1WLaJ%Fv
audit areas 审计领域 5U%a$.yr
audit conclusion 审计结论 ?h'd\.j{
audit effectiveness 审计效果 #
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audit efficiency 审计效率 #Ue_
audit engagement letter 审计业务约定书 W=
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audit evidence 审计证据 u6~/"
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audit fee 审计费 I0
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audit files 审计档案 >^
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audit findings 审计中发现的事项 Y'2 |GJc2
audit implementation stage 审计实施阶段 CqbPUcK
audit mark 审计标识 ~!TRR.
audit materiality 审计重要性 ;Fm7!@u^0
audit method 审计方法 ER*Et+>
audit objective 审计目标,审计目的 .wz.Jr`{
audit of financial statements 会计报表审计,财务报表审计 uOprA`3
audit opinion 审计意见 [f\TnXq24
audit period 被审计期间,被审计年度 44(l1xEN+
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 hha^:,
audit planning stage 审计计划阶段 5$L=l
audit procedure 审计程序 /l$>W<}@
audit programme 审计程序表,具体审计计划 o<8=@ ^T
audit report 审计报告 @If ^5s;z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 AF-uTf
audit report with a qualified opinion 有保留意见的审计报告 mA>u6Rlc
audit report with an adverse opinion 否定意见的审计报告 w#\*{EN
audit report with dual dates 双重日期审计报告 IJV1=/NJW
audit reporting stage 审计报告阶段 2';f8JLY
audit responsibility 审计责任 [DO UIR9
audit results 审计结果 &Ew{ {t;"
audit risk 审计风险 0*}%v:uN9
audit sampling 审计抽样 !L_\6;aP,x
audit sampling techniques 审计抽样方法,审计抽样技术 %vFoTu)2
audit strategies 审计策略 .l(t\BfE~
audit summary 审计总结,审计小结 /4PV<
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audit team 审计小组 Ju.B!)uS#
audit test 审计测试 T`.RP&2/d
audit trail 审计轨迹 o>}fKg<
audit work 审计工作 maR5hgWCHe
audit working paper 审计工作底稿 9py*gN#
audited financial statement 审计会计报表,已审计财务报表 }qOj^pkJ
Auditing Guidelines (the~) 审计规范指南 V[T`I a\
auditing standards 审计准则 .,5N/p"aV
audit-oriented working paper (审计)业务类工作底稿 XF 8$D
authorisation 授权 fd}
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authorisation of transaction 交易的授权 KM;'MlO
availability 可获得性 98AX=%8
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balance 余额;差额;平衡 4tv}V:EO
balance sheet 资产负债表 `$odxo+
bank 银行 {@8TGHKv
bank account 银行账户,银行户头 ">^O{X\
bank statement 银行对账单 ApxGrCu
barter transaction 易货交易,以物换物交易 }- P
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basis of audit 审计依据 N?mTAF'M
basis of preparation (会计报表的)编制基础 <i(<|/$
book of account 账目,账簿 1EvK\
borrowing 借款,贷款,借债 ZW0gd7Wh
branch 分支,分支机构,分店 *.]M1
brought forward (账户余额等的)承上年,承上期,承上页 _H+|Ic
budget 预算 U*sQYt<?g
building 建筑物;大楼 Zw`vPvb!
business conditions 业务情况,经营情况 ZfYva(zP{Q
business licence (企业等的)营业执照 mOkf
business relation 业务关系 !K~:crUV|S
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