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 + *xi&|%
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审计词汇英汉对照 "O}u2B b
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ability to continue as a going concern 持续经营能力 T]_]{%z
acceptability 可接受性,可接受程度 4Tdp;n\F
acceptable level of detection risk 检查风险的可接受水平 0<3->uK
acceptance of engagement 接受委托 &~Hx!]uc
accepting the engagement for the first time 首次接受委托 E|,RM;7
access to asset 对资产的接触 EvP\;7B
according to 根据,依据,依照 te[#FF3{
account balance 账户余额 I4"(4u@P
account for 对……进行会计处理,核算;解释 A<szY92&5
accounting 会计,会计学 iNCT( N~.
accounting advisory serve 会计咨询服务 W9D~:>^YP
accounting firm 会计师事务所 wU}%]FqtZ=
accounting information 会计信息,会计资料 [d?tf
accounting period 会计期间 7 /6Zp?
accounting policies 会计政策 4 (c{%%
accounting professional bodies 会计职业组织,会计职业团体 xYd]|y
accounting records 会计记录 (=-6'23q)
accounting responsibility 会计责任 *)Us
accounting service 会计服务 [4 v1
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accounting standards 会计准则 iSP}kM}
Accounting Standards for Business Enterprises 企业会计准则 4JO[yN
accounting system 会计系统 Nsf>b 8O
accounting treatment 会计处理 jct|}U
accuracy 准确性,精确性 ?/}N
additional audit procedures 追加审计程序 y*#YIS56I
addressee 收件人,收信人 ?E}9TQ
Administration of State-owned Assets (the~) 国有资产管理局 @ogj -ol&
administrative laws and regulations 行政法规 }?)U`zF)7}
adverse impact 不利影响,负面影响 s-801JpiJ
adverse opinion 反对意见 po!bRk[4
advisory group 咨询组,顾问组 E[ttamU
agency fee 代理费,代理费用 Gk']Ma2J}
aggregate 总计,合计为…… |)65y
alternation of document and record 变造文件和记录 hiKyU!)Hv
alternative audit procedures 替代审计程序,备选审计程序 O))YJh"'_
amend 修改,修订 r_hs_n!6
amortisation 摊销 j Gp&P
analytical capacity 分析能力 \0veld
analytical procedures 分析性程序 7G+E+A5o&
annual financial statements 年度会计报表,年度财务报表 lyD=n
appendix 附录,附表 #LR.1zZ
applicable 适用的 w9w=2 *
applicable laws and regulations 适用的法规 xj[v$HP
application systems 应用系统 X`20=x
apply consistently 一贯地执行,一贯地实施 FnPn#Cv>*
appropriate 适当的,合适的; w `nm}4M
征用,挪用 dczq,evp
appropriate authorization 适当的授权 ~p`[z~|
appropriateness of audit evidence 审计证据的适当性 R > [2*o"
approval 批准,核准 Alk+MwjR
assertion (会计报表上的)认定;确认 Ay6]vU
assessed level of control risk 对控制风险的评估,控制风险的评估水平 n-u
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asset 资产,财产 4:=VHd
asset restructuring 资产重组 l*
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assignment of duties 职责的划分 J9/EJ'My
assistant 助理,助理人员 - -\eYVh[
associated company 联属公司,联营公司 N*f]NCSi
association 联合,结合;协会,社团 ^;sE)L6
assumption 假设,假定 _fdD4-2U
at a given date 在某一特定时日 VXnWY8\
attestation 鉴证,公证 =h70!) Z5
attestation service 鉴证服务 %O$=%"D6
audit adjustment 审计调整 :*ZijN*{)$
audit areas 审计领域 \UP=pT@
audit conclusion 审计结论 yAFt|<
audit effectiveness 审计效果 q`3HHq
audit efficiency 审计效率 %o
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audit engagement letter 审计业务约定书 29^(weT"
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audit evidence 审计证据 l{gR6U{e
audit fee 审计费 G{!(2D 4!
audit files 审计档案 ~d3|zlh
audit findings 审计中发现的事项 _<GXR
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audit implementation stage 审计实施阶段 &Oc
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audit mark 审计标识 bcUSjG>
audit materiality 审计重要性 AyNpY_B0c
audit method 审计方法 >`l^
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audit objective 审计目标,审计目的 'ka}x~EF
audit of financial statements 会计报表审计,财务报表审计 $Xh5N3
audit opinion 审计意见 f_Hh"Vh
audit period 被审计期间,被审计年度 `oTV)J'~
audit plan 审计计划 au]W*;x
audit planning 编制审计计划,制定审计计划,审计计划 azzG
audit planning stage 审计计划阶段 ::_bEmk
audit procedure 审计程序 S5:&_&R8[
audit programme 审计程序表,具体审计计划 Nt;1&dwUb
audit report 审计报告 }mo)OyIX
audit report with a disclaimer of opinion 拒绝表示意见审计报告 !ALq?u
audit report with a qualified opinion 有保留意见的审计报告 voFg6zoV_
audit report with an adverse opinion 否定意见的审计报告 T[I7.8g
audit report with dual dates 双重日期审计报告 K_n
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audit reporting stage 审计报告阶段 ILx4[m7
audit responsibility 审计责任 4M!wm]n/%5
audit results 审计结果 H&
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audit risk 审计风险 H|$
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audit sampling 审计抽样 hE
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audit sampling techniques 审计抽样方法,审计抽样技术 Cd]g+R}j
audit strategies 审计策略 If]rg+|U
audit summary 审计总结,审计小结 (Y*9[hm
audit team 审计小组 3kT?Y7<fv
audit test 审计测试 )W6l/
audit trail 审计轨迹 0e07pF/!
audit work 审计工作 3<l}gB'S[
audit working paper 审计工作底稿 x:Q
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audited financial statement 审计会计报表,已审计财务报表 K%W;-W*'
Auditing Guidelines (the~) 审计规范指南 ?LJiFG]^m
auditing standards 审计准则 a*t @k*d_
audit-oriented working paper (审计)业务类工作底稿 /bn$@Cy@
authorisation 授权 -GMaK.4=
authorisation of transaction 交易的授权 m?gGFxo
availability 可获得性
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balance 余额;差额;平衡 7PuYrJ
balance sheet 资产负债表 {>PEl;,-
bank 银行 L]H'
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bank account 银行账户,银行户头 jo1z#!|Yw}
bank statement 银行对账单 , h
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barter transaction 易货交易,以物换物交易 /MMnW$)
basis of audit 审计依据 ?p/}eRgi
basis of preparation (会计报表的)编制基础 tqCwbi
book of account 账目,账簿 K-"`A.:S
borrowing 借款,贷款,借债 ujl?!
branch 分支,分支机构,分店 yJ`{\7Uqg
brought forward (账户余额等的)承上年,承上期,承上页 Z4:^#98c.
budget 预算 7z$bCO L=S
building 建筑物;大楼 W9oWj7&h
business conditions 业务情况,经营情况 7<
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business licence (企业等的)营业执照 .S1MxZhbP
business relation 业务关系 1M6^Brx
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