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 .vNfbYH(
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审计词汇英汉对照 b0X*+q
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ability to continue as a going concern 持续经营能力 ju0]~,
acceptability 可接受性,可接受程度 /b6Y~YbgU
acceptable level of detection risk 检查风险的可接受水平 S<Q8kW:
acceptance of engagement 接受委托 j>gO]*BX~
accepting the engagement for the first time 首次接受委托 d|TRP,y
access to asset 对资产的接触 XOa<R
according to 根据,依据,依照 8F($RnP3
account balance 账户余额 [?Y u3E\
account for 对……进行会计处理,核算;解释 F`8A!|cIy
accounting 会计,会计学 S;NChu?8
accounting advisory serve 会计咨询服务 mkYM/*qyM&
accounting firm 会计师事务所 9 U1)sPH;
accounting information 会计信息,会计资料 7}Z.g9<
accounting period 会计期间 L
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accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 $>'}6?C.
accounting records 会计记录 9;dP7o
accounting responsibility 会计责任 ]]o7ej
accounting service 会计服务 :eS7"EG{3
accounting standards 会计准则 %_M B-
Accounting Standards for Business Enterprises 企业会计准则 9Q=g]int u
accounting system 会计系统 5{#9b^
accounting treatment 会计处理 FU!U{qDI
accuracy 准确性,精确性 dDW],d}B;
additional audit procedures 追加审计程序 \ ^EjE
addressee 收件人,收信人 QC~B8 ]
Administration of State-owned Assets (the~) 国有资产管理局 Wr`=P,
administrative laws and regulations 行政法规 X X{:$f+
adverse impact 不利影响,负面影响 6`NsX
adverse opinion 反对意见 Bd
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advisory group 咨询组,顾问组 ;knSn$
agency fee 代理费,代理费用 +<:p`%
aggregate 总计,合计为…… ec1snMY
alternation of document and record 变造文件和记录 HT
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alternative audit procedures 替代审计程序,备选审计程序 @l"GfDfL9
amend 修改,修订 [HF)d#A
amortisation 摊销 ~FZLA}
analytical capacity 分析能力 \_@u"+,$W
analytical procedures 分析性程序 {0QD-b o
annual financial statements 年度会计报表,年度财务报表 <WaiJy?
appendix 附录,附表 jR@-h"2*A
applicable 适用的 .^@+$}
applicable laws and regulations 适用的法规 4}580mBc
application systems 应用系统 }
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apply consistently 一贯地执行,一贯地实施 (n"M)
appropriate 适当的,合适的; "$0f.FO:i
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appropriate authorization 适当的授权 TW3:Y\ p
appropriateness of audit evidence 审计证据的适当性 "4g1I<
approval 批准,核准 =eac,]31
assertion (会计报表上的)认定;确认 H=X>o.iVqi
assessed level of control risk 对控制风险的评估,控制风险的评估水平 v8*ZwF
asset 资产,财产 kGc)Un?'{U
asset restructuring 资产重组 Zu%_kpW
assignment of duties 职责的划分 Vz 5:73
assistant 助理,助理人员 xO1d^{~^^
associated company 联属公司,联营公司 e-qr
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association 联合,结合;协会,社团 pe,c
assumption 假设,假定 DX$`\PA
at a given date 在某一特定时日 6ap,XFRMh
attestation 鉴证,公证 Z|8f7@k{|+
attestation service 鉴证服务 ?N11R?8
audit adjustment 审计调整 xR#hU;E}
audit areas 审计领域 ip>dHj
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audit conclusion 审计结论 _tjFb_}Q
audit effectiveness 审计效果 cR@z^
audit efficiency 审计效率 J)jiI>
audit engagement letter 审计业务约定书 i;|%hDNWA
audit evidence 审计证据 sE/9~L
audit fee 审计费
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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]?$zbB
audit implementation stage 审计实施阶段 WM@uxe,
audit mark 审计标识 /
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audit materiality 审计重要性 ,\=u(Y\I[
audit method 审计方法 <NJ7mR}
audit objective 审计目标,审计目的 ~MhPzu&B
audit of financial statements 会计报表审计,财务报表审计 ._FgQ``PL
audit opinion 审计意见 /itO xrA
audit period 被审计期间,被审计年度 k*!J,/=k
audit plan 审计计划 A<TJ3Jp]
audit planning 编制审计计划,制定审计计划,审计计划 ]iz5VI@
audit planning stage 审计计划阶段 J25>t^
audit procedure 审计程序 p:4vjh=1h
audit programme 审计程序表,具体审计计划 Tu6he8Q-
audit report 审计报告 O-y"]Wrv
audit report with a disclaimer of opinion 拒绝表示意见审计报告 U-lN_?
audit report with a qualified opinion 有保留意见的审计报告 U|
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audit report with an adverse opinion 否定意见的审计报告 (g4g-"rc
audit report with dual dates 双重日期审计报告 pt0H*quwI
audit reporting stage 审计报告阶段 ;3?M?E/$s
audit responsibility 审计责任 Z].>U!7W
audit results 审计结果
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audit risk 审计风险 *|=&MU*+
audit sampling 审计抽样 k~vmHb
audit sampling techniques 审计抽样方法,审计抽样技术 hCo&SRC/5
audit strategies 审计策略 9J%>2AA
audit summary 审计总结,审计小结 lN1zfM
audit team 审计小组 u!@P,,NY
audit test 审计测试 \`XJz{Lm]
audit trail 审计轨迹 /60[T@Mz
audit work 审计工作 C$(t`G
audit working paper 审计工作底稿 F)%; gzs
audited financial statement 审计会计报表,已审计财务报表 Fza)dJ7
Auditing Guidelines (the~) 审计规范指南 tlcA\+%)
auditing standards 审计准则 A>4k4*aFm#
audit-oriented working paper (审计)业务类工作底稿 i#-Jl7V[a
authorisation 授权 f0[xMn0Tu
authorisation of transaction 交易的授权 96PVn
availability 可获得性 .i. |wY
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balance 余额;差额;平衡 NMj`wQ`M+
balance sheet 资产负债表 6F(yH4
bank 银行 &U,f~KJ
bank account 银行账户,银行户头 J%A`M\
bank statement 银行对账单 z)]EB6uRg
barter transaction 易货交易,以物换物交易 .(hb8 rCM
basis of audit 审计依据 <r\)hx0ov
basis of preparation (会计报表的)编制基础 O.4"h4{'
book of account 账目,账簿 B{K'"uC
borrowing 借款,贷款,借债 JA)gM
branch 分支,分支机构,分店 7<tqT
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brought forward (账户余额等的)承上年,承上期,承上页 3jn@ [ m
budget 预算 CVUJ(D&Q
building 建筑物;大楼 CX:^
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business conditions 业务情况,经营情况 ~::R+Lh(
business licence (企业等的)营业执照 05zHL j
business relation 业务关系 J`8>QMK^5
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