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 !,Uzt1K:
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审计词汇英汉对照 *S= c0
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ability to continue as a going concern 持续经营能力 N~!
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acceptability 可接受性,可接受程度 XF Cwa
acceptable level of detection risk 检查风险的可接受水平 {b,#l]v
acceptance of engagement 接受委托 1e)5D& njS
accepting the engagement for the first time 首次接受委托 /RBIZ_
access to asset 对资产的接触 ;!:@3c
according to 根据,依据,依照 @AfC$T
account balance 账户余额 5sZqX.XVF
account for 对……进行会计处理,核算;解释 ^3O`8o
accounting 会计,会计学 U
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accounting advisory serve 会计咨询服务 t2Y2v2 J
accounting firm 会计师事务所 phP%
accounting information 会计信息,会计资料 XCyAt;neon
accounting period 会计期间 _xu_W;nh
accounting policies 会计政策 u5I#5
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 ]yV,lp
accounting responsibility 会计责任 rp_Aw
accounting service 会计服务 /
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accounting standards 会计准则 3R?6{.
Accounting Standards for Business Enterprises 企业会计准则 ;y]BXW&l&
accounting system 会计系统 !.cno&
accounting treatment 会计处理 9Ac4'L
accuracy 准确性,精确性 ,cFBLj(@
additional audit procedures 追加审计程序 fqm-?vy}
addressee 收件人,收信人 _%@ri]u{ov
Administration of State-owned Assets (the~) 国有资产管理局 \H{UJ
administrative laws and regulations 行政法规 2*pNIc
adverse impact 不利影响,负面影响 i-M<_62c
adverse opinion 反对意见 a_(fqoW
advisory group 咨询组,顾问组 /;;$9O9
agency fee 代理费,代理费用 ['_W<
aggregate 总计,合计为…… M-zqD8D
alternation of document and record 变造文件和记录 |0$7{nQ
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 5-! Zm]
amortisation 摊销 %
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analytical capacity 分析能力 E6+ 6
analytical procedures 分析性程序 +L-(Lz[p
annual financial statements 年度会计报表,年度财务报表 2B[I-
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appendix 附录,附表 RN ~pC
applicable 适用的 K-Fro~U
applicable laws and regulations 适用的法规 4;)aGN{e
application systems 应用系统 qt=nN-AC(
apply consistently 一贯地执行,一贯地实施 f"aqg/l
appropriate 适当的,合适的; @WnW
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appropriate authorization 适当的授权 _5H0<%\
appropriateness of audit evidence 审计证据的适当性 4|/=]w
approval 批准,核准 +P|Z1a -jB
assertion (会计报表上的)认定;确认 r%FfJM@!
assessed level of control risk 对控制风险的评估,控制风险的评估水平 qrkJ:
asset 资产,财产 1JY3c
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asset restructuring 资产重组 '"]QAj?N
assignment of duties 职责的划分 6I-Qq?L[H
assistant 助理,助理人员 =@s {H +
associated company 联属公司,联营公司 5uO.@0
association 联合,结合;协会,社团 `s~[q
assumption 假设,假定 ~!#2s'
at a given date 在某一特定时日 aB2t /ua
attestation 鉴证,公证 dH~i
attestation service 鉴证服务 Ybp';8V
audit adjustment 审计调整 0
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audit areas 审计领域 <4RP:2#
audit conclusion 审计结论 gn6 @x
audit effectiveness 审计效果 {8w,{p`
audit efficiency 审计效率 ~vw$Rnotz
audit engagement letter 审计业务约定书 ]?UK98uS\A
audit evidence 审计证据 6rh^?B
audit fee 审计费 VL/KC-6
audit files 审计档案 \PM5B"MDZ
audit findings 审计中发现的事项 ^$~&e :{
audit implementation stage 审计实施阶段 U@"f( YL+"
audit mark 审计标识 #iAw/a0&
audit materiality 审计重要性 (dQsR sA
audit method 审计方法 fea4Ul{ib
audit objective 审计目标,审计目的 e<duDW$X
audit of financial statements 会计报表审计,财务报表审计 hs?cV)hDS
audit opinion 审计意见 WNo< 0|X
audit period 被审计期间,被审计年度 I2e@_[
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audit plan 审计计划 b9"HTQHl
audit planning 编制审计计划,制定审计计划,审计计划 `+ 5,=S
audit planning stage 审计计划阶段 ?.6fVSa
audit procedure 审计程序 p$}1V2h;
audit programme 审计程序表,具体审计计划 hDD]Kc;G^1
audit report 审计报告 e8VtKVcY
audit report with a disclaimer of opinion 拒绝表示意见审计报告 A
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audit report with a qualified opinion 有保留意见的审计报告 YV)h"u+@0
audit report with an adverse opinion 否定意见的审计报告 OJXK]dZ
audit report with dual dates 双重日期审计报告 Mo0pN\A}h
audit reporting stage 审计报告阶段 'WcP+4c
audit responsibility 审计责任 Hi#f
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audit results 审计结果 <gjA(xT5
audit risk 审计风险 }J(o!2.
audit sampling 审计抽样 :i/uRR
audit sampling techniques 审计抽样方法,审计抽样技术 xF7q9'/F
audit strategies 审计策略 |\J! x|xy
audit summary 审计总结,审计小结 xL\R-H^c]
audit team 审计小组 DW0UcLO
audit test 审计测试 G\/7V L
audit trail 审计轨迹 `Uy4> ?
audit work 审计工作 DH'0#
audit working paper 审计工作底稿 f ]DO2r
audited financial statement 审计会计报表,已审计财务报表 Usf7
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Auditing Guidelines (the~) 审计规范指南 >;Vy{bL8
auditing standards 审计准则 <S(`e/#[
audit-oriented working paper (审计)业务类工作底稿 &ngG_y8}&
authorisation 授权 NG\^>.8
authorisation of transaction 交易的授权 :WAFBK/x
availability 可获得性 0/,Dy2h
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balance 余额;差额;平衡 .Uh|V-
balance sheet 资产负债表 qN(,8P\90
bank 银行 95b65f
bank account 银行账户,银行户头 k C=h[<'
bank statement 银行对账单 GOj<>h}r
barter transaction 易货交易,以物换物交易 JQk][3Rv
basis of audit 审计依据 aT20FEZ;
basis of preparation (会计报表的)编制基础 q
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book of account 账目,账簿 2t1u{
borrowing 借款,贷款,借债 \Zmn!Gg
branch 分支,分支机构,分店 v 8NoD_
brought forward (账户余额等的)承上年,承上期,承上页 $
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budget 预算 Ncsk~=[
building 建筑物;大楼 6*%E4#4
business conditions 业务情况,经营情况 =`fz#Mfd
business licence (企业等的)营业执照 y)0wM~E;2
business relation 业务关系 _p,1m[&M
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