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 7
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审计词汇英汉对照 "I @akM$x
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 PWO5R]
acceptable level of detection risk 检查风险的可接受水平 /2Ok;!.
acceptance of engagement 接受委托 uC[F'\Y
accepting the engagement for the first time 首次接受委托 LC e6](Z
access to asset 对资产的接触 ?=HoU3
according to 根据,依据,依照 ^Cj3\G4,
account balance 账户余额 n;QFy5HB8
account for 对……进行会计处理,核算;解释 pIKfTkSqH
accounting 会计,会计学 m';4`Y5-
accounting advisory serve 会计咨询服务 E5Ls/ HK
accounting firm 会计师事务所 N(O*"
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accounting information 会计信息,会计资料 jLw|F-v-l<
accounting period 会计期间 &z>iqm"Ww
accounting policies 会计政策 X +/^s)
accounting professional bodies 会计职业组织,会计职业团体 Pj5:=d8z(
accounting records 会计记录 _T;Kn'Gz(&
accounting responsibility 会计责任 t Q.%f:|
accounting service 会计服务 .}E@7^X
accounting standards 会计准则 JZJb&q){
Accounting Standards for Business Enterprises 企业会计准则 @ *5+ZAF
accounting system 会计系统 V@\u<LO0G
accounting treatment 会计处理 KHM,lj*
accuracy 准确性,精确性 V|/N-3M
additional audit procedures 追加审计程序 j9BcoEl:;
addressee 收件人,收信人 j@4]0o
Administration of State-owned Assets (the~) 国有资产管理局 ?uW}
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administrative laws and regulations 行政法规 is^5TL%@
adverse impact 不利影响,负面影响 2;w> w#}>
adverse opinion 反对意见 J6@RIia
advisory group 咨询组,顾问组 /XdLdA!v
agency fee 代理费,代理费用 48{B} j%oU
aggregate 总计,合计为…… ^KV:.up6
alternation of document and record 变造文件和记录 |\)Y,~;P
alternative audit procedures 替代审计程序,备选审计程序 hI*6f3Vn(n
amend 修改,修订 4y$okn\}i
amortisation 摊销 b27t-p8
analytical capacity 分析能力 shiw;.vR{B
analytical procedures 分析性程序 gb}ov**
annual financial statements 年度会计报表,年度财务报表 }|j#C[
appendix 附录,附表 Un&rP7
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applicable 适用的 |`+ (O
applicable laws and regulations 适用的法规 MFipXE!
application systems 应用系统 )"63g
apply consistently 一贯地执行,一贯地实施 *g4Uo{
appropriate 适当的,合适的; J8[aVG
征用,挪用 ]1I-e2Q-J
appropriate authorization 适当的授权 }}Gkipp
appropriateness of audit evidence 审计证据的适当性 3w/z$bj
approval 批准,核准 m&[(xVM
assertion (会计报表上的)认定;确认 Pu'lp
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 Ym$`EN
asset 资产,财产 Ix0#eoj
asset restructuring 资产重组 IU"8.(;o
assignment of duties 职责的划分 ^__P;Gr`
assistant 助理,助理人员 rAD4}A_w
associated company 联属公司,联营公司 Yfy";C7X
association 联合,结合;协会,社团 g9IIC5
assumption 假设,假定 q35=_'\W
at a given date 在某一特定时日 i;:}{G<
attestation 鉴证,公证 /)4Q%Zp
attestation service 鉴证服务 B|=S-5pv*
audit adjustment 审计调整 SUL\|z`5
audit areas 审计领域 'G`xD3 E3,
audit conclusion 审计结论 !"ydl2
audit effectiveness 审计效果 ~W3t(\B'
audit efficiency 审计效率 bvT$/(7
audit engagement letter 审计业务约定书 8SCXA9}
audit evidence 审计证据 .mxc
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audit fee 审计费 }$a*XY1
audit files 审计档案 Q*8x Bi1
audit findings 审计中发现的事项 Iomx"y]
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audit implementation stage 审计实施阶段 ?}C8_I|4~
audit mark 审计标识 Wq<HsJd/
audit materiality 审计重要性
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audit method 审计方法 BM87f:d
audit objective 审计目标,审计目的 <W*6=HZ'
audit of financial statements 会计报表审计,财务报表审计 m=w #l>!
audit opinion 审计意见 V0_^==Vs
audit period 被审计期间,被审计年度 ^xr &E
audit plan 审计计划 VI.Cmw~S
audit planning 编制审计计划,制定审计计划,审计计划 X#X/P
audit planning stage 审计计划阶段 }x_:v!G
audit procedure 审计程序 4OG1_6K
audit programme 审计程序表,具体审计计划 yXf+dMv
audit report 审计报告 ;U? 323Z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hl,x|.f}4Y
audit report with a qualified opinion 有保留意见的审计报告 s2#}@b6'.
audit report with an adverse opinion 否定意见的审计报告 SN$3cg]z
audit report with dual dates 双重日期审计报告 :2~2j-
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audit reporting stage 审计报告阶段 \3x+Z!
audit responsibility 审计责任 =$_kkVQ$
audit results 审计结果 UUvR>5@n
audit risk 审计风险 '"6*C*XS
audit sampling 审计抽样 xk^`4;
audit sampling techniques 审计抽样方法,审计抽样技术 On,z#A
audit strategies 审计策略 b>' c
audit summary 审计总结,审计小结 w4RtIDW:
audit team 审计小组 }3-`e3
audit test 审计测试 T|5uywA|
audit trail 审计轨迹 cHnd
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audit work 审计工作 1WI^RlWd(
audit working paper 审计工作底稿 zGP@!R`_
audited financial statement 审计会计报表,已审计财务报表 {Ut,xi
Auditing Guidelines (the~) 审计规范指南 /K<>OyR?
auditing standards 审计准则 k:&B
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audit-oriented working paper (审计)业务类工作底稿 6dRvx;d
authorisation 授权 P R_|
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authorisation of transaction 交易的授权 ^[q/w<_j~
availability 可获得性 Y{8}z
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balance 余额;差额;平衡 _t6.9CXl
balance sheet 资产负债表 Zy>y7O(,
bank 银行 LE g#W
bank account 银行账户,银行户头 x.
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bank statement 银行对账单 WKq{g+a
barter transaction 易货交易,以物换物交易 ayLINpL
basis of audit 审计依据 bq{eu#rQJ
basis of preparation (会计报表的)编制基础 mqiCn]8G
book of account 账目,账簿 2HDWlUTNVO
borrowing 借款,贷款,借债 +Ecn
branch 分支,分支机构,分店 T t$]
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brought forward (账户余额等的)承上年,承上期,承上页 n9k-OGJ
budget 预算 Q%0
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building 建筑物;大楼 mD,fxm{G
business conditions 业务情况,经营情况 xBE}/F$45
business licence (企业等的)营业执照 2hb>6Z;r]K
business relation 业务关系 nDz.61$[
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