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 1ox#hQBoS
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审计词汇英汉对照 }2:q#}"
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ability to continue as a going concern 持续经营能力 7i'clB9!
acceptability 可接受性,可接受程度 AK%&Kq&PaY
acceptable level of detection risk 检查风险的可接受水平 @F*z/E}e
acceptance of engagement 接受委托 2X*n93AQi
accepting the engagement for the first time 首次接受委托 cIC/3g}]
access to asset 对资产的接触 -AU'1iRcK7
according to 根据,依据,依照 bv7xh*
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account balance 账户余额 rdtzz#7
account for 对……进行会计处理,核算;解释 CfD4m,6
accounting 会计,会计学 ShvC4Xb 0
accounting advisory serve 会计咨询服务 q?)5yukeF
accounting firm 会计师事务所 .IVKgQ
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accounting information 会计信息,会计资料 O '`|(
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accounting period 会计期间 e'c3.sQ|?
accounting policies 会计政策 Uovna:"
accounting professional bodies 会计职业组织,会计职业团体 b'`XFB#V
accounting records 会计记录 m7RyFnR2
accounting responsibility 会计责任 -dN`Ok<g
accounting service 会计服务 <P&X0S`O
accounting standards 会计准则 vb]uO ' l
Accounting Standards for Business Enterprises 企业会计准则 -
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accounting system 会计系统 #7]>ozKm
accounting treatment 会计处理 Pgq(yPC
accuracy 准确性,精确性 l@u
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additional audit procedures 追加审计程序 Z#[%JUYp'
addressee 收件人,收信人 ygX!'evY
Administration of State-owned Assets (the~) 国有资产管理局 vRD(* S9^
administrative laws and regulations 行政法规 /v|b]Ji
adverse impact 不利影响,负面影响 1vCp<D9<
adverse opinion 反对意见 fA0wQz]u
advisory group 咨询组,顾问组 Raetz>rL
agency fee 代理费,代理费用 C8YStT
aggregate 总计,合计为…… *f{4_ts
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 Dq9f Fe
amend 修改,修订 k6Vs#K7a
amortisation 摊销 r2PN[cLu|
analytical capacity 分析能力 /L2n
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analytical procedures 分析性程序 YcR:
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annual financial statements 年度会计报表,年度财务报表 ~k?t
appendix 附录,附表 X7:Dw]t
applicable 适用的 M9Yov4k,4]
applicable laws and regulations 适用的法规 yp@cn(:~
application systems 应用系统 .i*ja*
apply consistently 一贯地执行,一贯地实施 l&"bm C:xr
appropriate 适当的,合适的; 4`cf FowK~
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appropriate authorization 适当的授权 wdV)M?
appropriateness of audit evidence 审计证据的适当性 fIatp
approval 批准,核准 : 0
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assertion (会计报表上的)认定;确认 &hi][Pt
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ^L
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asset 资产,财产 6z/&j} (
asset restructuring 资产重组 EG8z&^O x
assignment of duties 职责的划分 7Wiwnv_"
assistant 助理,助理人员 aO9\8\^
associated company 联属公司,联营公司 5H 1x-b
association 联合,结合;协会,社团 @T.F/Pjhc
assumption 假设,假定 h"}F3E
at a given date 在某一特定时日 3W.D^^)eCV
attestation 鉴证,公证 *laFG<;
attestation service 鉴证服务 -GQ.B{%G
audit adjustment 审计调整 >s,*=a
audit areas 审计领域 4j i#Q
audit conclusion 审计结论 /w2IL7}
audit effectiveness 审计效果 dr(e)eD(R>
audit efficiency 审计效率 NA/Sv"7om
audit engagement letter 审计业务约定书 7ruWmy;j
audit evidence 审计证据 6Q+VW_~
audit fee 审计费 ~EYdE qS)
audit files 审计档案 =FFs8&PKys
audit findings 审计中发现的事项 ?o/p}6
audit implementation stage 审计实施阶段 gq~`!tW'
audit mark 审计标识 kjQI=:i=
audit materiality 审计重要性 w
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audit method 审计方法 09G]t1!,
audit objective 审计目标,审计目的 &qa16bz
audit of financial statements 会计报表审计,财务报表审计 40-/t*2Ly
audit opinion 审计意见 Esg:
audit period 被审计期间,被审计年度 +l7Bu} _?
audit plan 审计计划 P5"B
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audit planning 编制审计计划,制定审计计划,审计计划 Vt9o8naz
audit planning stage 审计计划阶段 lb"T'}q
audit procedure 审计程序 i@<w"yNd_
audit programme 审计程序表,具体审计计划 W>P :EI1
audit report 审计报告 D6e<1W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >Wpd q( o
audit report with a qualified opinion 有保留意见的审计报告 xu;^F
audit report with an adverse opinion 否定意见的审计报告 kll,^A
audit report with dual dates 双重日期审计报告 _qQo}|/q
audit reporting stage 审计报告阶段 5pRVA
audit responsibility 审计责任 *\Hut'7 d
audit results 审计结果 jar?"
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audit risk 审计风险 dQ<e}wtg
audit sampling 审计抽样 r&L1jT.
audit sampling techniques 审计抽样方法,审计抽样技术 L;KLmxy#
audit strategies 审计策略 xrJ0
audit summary 审计总结,审计小结 #e9XU:9@g
audit team 审计小组 `WQpGBS_z_
audit test 审计测试 ^AUQsRA7PZ
audit trail 审计轨迹 G0ENk|wbbj
audit work 审计工作 52.hJNq#L
audit working paper 审计工作底稿 uuCVI2|
audited financial statement 审计会计报表,已审计财务报表 EkN>5).
Auditing Guidelines (the~) 审计规范指南 E
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auditing standards 审计准则 z]O>`50Q
audit-oriented working paper (审计)业务类工作底稿 QkO4Td<
authorisation 授权 _)#~D*3
authorisation of transaction 交易的授权 (fO~nN{F
availability 可获得性 %';DBozZ
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balance 余额;差额;平衡 qv/chD`C
balance sheet 资产负债表 U(:t$SBKy
bank 银行 <5sfII
bank account 银行账户,银行户头 WS$~o*Z8
bank statement 银行对账单 '9|R7
barter transaction 易货交易,以物换物交易 WxF@'kdn*,
basis of audit 审计依据 a+\s 0Qo<
basis of preparation (会计报表的)编制基础 .:
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book of account 账目,账簿 @jD19=
borrowing 借款,贷款,借债 8@I.\u)0
branch 分支,分支机构,分店 jH4Wu`r;m
brought forward (账户余额等的)承上年,承上期,承上页 E95VR?nUg
budget 预算 @;d7#!:cE
building 建筑物;大楼 @{8805Dp
business conditions 业务情况,经营情况 0+S'i82=M
business licence (企业等的)营业执照 rX&?Xi1JeV
business relation 业务关系 /p@0Q[E
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