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 R@NFpiw
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ability to continue as a going concern 持续经营能力 zDtC]y'
acceptability 可接受性,可接受程度 _z%~m2SP
acceptable level of detection risk 检查风险的可接受水平 4guR8 elM
acceptance of engagement 接受委托 ~,KrL(jC
accepting the engagement for the first time 首次接受委托 .>[l@x"
access to asset 对资产的接触 yih|6sd$F
according to 根据,依据,依照 ~}d\sQF.
account balance 账户余额 ml^=y~J[
account for 对……进行会计处理,核算;解释 $M0l
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accounting 会计,会计学 \?Z7|
accounting advisory serve 会计咨询服务 QJVB:
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accounting firm 会计师事务所 qrj f
accounting information 会计信息,会计资料 GYb&'#F~t
accounting period 会计期间 /U!B2%vq_
accounting policies 会计政策 \nWb
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accounting professional bodies 会计职业组织,会计职业团体 a'Odw2Q_
accounting records 会计记录 nsXG@C S:
accounting responsibility 会计责任 'm|T"Ym~
accounting service 会计服务 Ja5od
accounting standards 会计准则 jVOq/o
Accounting Standards for Business Enterprises 企业会计准则 OvwoU=u
accounting system 会计系统 Whp`\E<<
accounting treatment 会计处理 J1cz
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accuracy 准确性,精确性 3)o>sp)Ji$
additional audit procedures 追加审计程序 :eD-'#@$u
addressee 收件人,收信人 L >"O[@
Administration of State-owned Assets (the~) 国有资产管理局 I9aiAD0s
administrative laws and regulations 行政法规 4ME$Z>eN
adverse impact 不利影响,负面影响 2_3os
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adverse opinion 反对意见 UY({[?Se
advisory group 咨询组,顾问组 W-|CK&1
agency fee 代理费,代理费用 <o3I<ci6
aggregate 总计,合计为…… )!E:
alternation of document and record 变造文件和记录 LE5N2k
alternative audit procedures 替代审计程序,备选审计程序 K
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amend 修改,修订 xh
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amortisation 摊销 NKB["+S<
analytical capacity 分析能力 \h s7>5O^K
analytical procedures 分析性程序 ujBm"p_|
annual financial statements 年度会计报表,年度财务报表 AX6:*aZB
appendix 附录,附表 <3N\
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applicable 适用的 ''q;yKpaz
applicable laws and regulations 适用的法规 3_boEYl0
application systems 应用系统 ;=^J_2ls
apply consistently 一贯地执行,一贯地实施 KQ6][2-
appropriate 适当的,合适的; ?6ssSjR}
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appropriate authorization 适当的授权 HGh)d` 8
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 XVfUr\=,T
assertion (会计报表上的)认定;确认 LX&O"YY
assessed level of control risk 对控制风险的评估,控制风险的评估水平 JgP%4)]LV
asset 资产,财产 tP2.D:( R
asset restructuring 资产重组 j"TEp$x
assignment of duties 职责的划分 tBZ?UAe;
assistant 助理,助理人员 f>cUdEPBb
associated company 联属公司,联营公司 NM),2% <
association 联合,结合;协会,社团 ,\3Cq2h
assumption 假设,假定 F g):>];<9
at a given date 在某一特定时日 hv>Xr=RE
attestation 鉴证,公证 QqW N7y_9
attestation service 鉴证服务 b5jD /X4
audit adjustment 审计调整 U
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audit areas 审计领域 yV L >Ie/
audit conclusion 审计结论 %G6x \[,
audit effectiveness 审计效果 'Pn:10;
audit efficiency 审计效率 \SwqBw
audit engagement letter 审计业务约定书 D,FgX/&i/
audit evidence 审计证据 Ygg(qB1q
audit fee 审计费 N.E{6_{S
audit files 审计档案 >,k2|m
audit findings 审计中发现的事项 H
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audit implementation stage 审计实施阶段 '|v<^EH
audit mark 审计标识 Nknd8 >Hy+
audit materiality 审计重要性 1g,gilc
audit method 审计方法 !{(crfXB
audit objective 审计目标,审计目的 F/j ; q
audit of financial statements 会计报表审计,财务报表审计 mKV31wvK}
audit opinion 审计意见 @ra JB'
audit period 被审计期间,被审计年度 17;9> *O'
audit plan 审计计划 F>n_k
audit planning 编制审计计划,制定审计计划,审计计划 XS^du{ai
audit planning stage 审计计划阶段 U Lq`!1{
audit procedure 审计程序 JW2f 6!b
audit programme 审计程序表,具体审计计划 9<P%?Q
audit report 审计报告 D?*du#6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 QL2LIs
audit report with a qualified opinion 有保留意见的审计报告 }waZGJLN
audit report with an adverse opinion 否定意见的审计报告 I3x+pa^]2
audit report with dual dates 双重日期审计报告 3]'h(C
audit reporting stage 审计报告阶段 6wq%4RI0
audit responsibility 审计责任 4PU@W o
audit results 审计结果 RASk=B
audit risk 审计风险 SnvT !ca
audit sampling 审计抽样 MDd2B9cy[
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 :l
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audit summary 审计总结,审计小结 tN.BI1
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audit team 审计小组 CJ)u#PmkJ
audit test 审计测试 f1o^:}5x
audit trail 审计轨迹 -H_#et3&i