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 6${=N}3Kw
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审计词汇英汉对照 b4R;#rm
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ability to continue as a going concern 持续经营能力 \x7^ly$_
acceptability 可接受性,可接受程度 k',#T932x1
acceptable level of detection risk 检查风险的可接受水平 #lY_
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acceptance of engagement 接受委托 {O=PVW2S
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 TlEd#XQgf&
according to 根据,依据,依照 KL<,avC/
account balance 账户余额 J85S'cwZZ
account for 对……进行会计处理,核算;解释 [KMNMg
accounting 会计,会计学 P{K;vEp
accounting advisory serve 会计咨询服务 ~z kzuh
accounting firm 会计师事务所 j6: jN-z
accounting information 会计信息,会计资料 x##0s5Qn
accounting period 会计期间 [2P6XoI#
accounting policies 会计政策 DuMzK%
accounting professional bodies 会计职业组织,会计职业团体 ZamOYkRX
accounting records 会计记录 ib\_
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accounting responsibility 会计责任 {6tj$&\)
accounting service 会计服务 )vsX (/WU
accounting standards 会计准则 WqJrDj~
Accounting Standards for Business Enterprises 企业会计准则 z}a9%Fb
accounting system 会计系统 >\o._?xSA
accounting treatment 会计处理 =o5|W'>`
accuracy 准确性,精确性 ,gdud[&|;
additional audit procedures 追加审计程序 I'E7mb<2
addressee 收件人,收信人 mz|p=[lR|
Administration of State-owned Assets (the~) 国有资产管理局 <5 }
administrative laws and regulations 行政法规 2j;9USZ
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adverse impact 不利影响,负面影响 dLfB){>S
adverse opinion 反对意见 y}U}AUt
advisory group 咨询组,顾问组 3`TD>6rs
agency fee 代理费,代理费用 H:F'5Zt
aggregate 总计,合计为…… 7tP%tp
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alternation of document and record 变造文件和记录 8Drz
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alternative audit procedures 替代审计程序,备选审计程序 Lb,wn{
amend 修改,修订 Ii&\LJ
amortisation 摊销 f.Y [2b
analytical capacity 分析能力 ]5r@`%9
analytical procedures 分析性程序 o1?S*
annual financial statements 年度会计报表,年度财务报表 Am!OLGG4
appendix 附录,附表 5HaI$>h6
applicable 适用的 4nrn
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applicable laws and regulations 适用的法规 \iP5.3C
application systems 应用系统 4a=QTq0p
apply consistently 一贯地执行,一贯地实施 s1]m^,
appropriate 适当的,合适的; b_X&>^4Dkl
征用,挪用 *XOLuPL>6)
appropriate authorization 适当的授权 E&N~h|CL
appropriateness of audit evidence 审计证据的适当性 TM5 Y(Q*
approval 批准,核准 T&4f}g/
assertion (会计报表上的)认定;确认 2){O&8 A
assessed level of control risk 对控制风险的评估,控制风险的评估水平 %:v<&^oDlm
asset 资产,财产 unih"};ou
asset restructuring 资产重组 )Dp0swJ
assignment of duties 职责的划分 %Gl1Qi+Po_
assistant 助理,助理人员 UqD ]@s`
associated company 联属公司,联营公司 %P7qA
association 联合,结合;协会,社团 xnfJruT
assumption 假设,假定 D94bq_2}
at a given date 在某一特定时日 & 'CUc/,
attestation 鉴证,公证 #jh5% @
attestation service 鉴证服务 _X|prIOb=
audit adjustment 审计调整 >C19Kie72
audit areas 审计领域 U.5R3z
audit conclusion 审计结论 \%7fm#z6
audit effectiveness 审计效果 O}w%$ mq
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 e=nvm'[h
audit evidence 审计证据 ;NH^+h
audit fee 审计费 z)(W
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audit files 审计档案 Se_]=>WI
audit findings 审计中发现的事项 v2I? 5?j
audit implementation stage 审计实施阶段 2e-`V5{)b
audit mark 审计标识 /wax5FS'I,
audit materiality 审计重要性 P@keg*5@
audit method 审计方法 sPG500=)
audit objective 审计目标,审计目的 2n$Wey[
audit of financial statements 会计报表审计,财务报表审计 r^a:s]
audit opinion 审计意见 Y!8F
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audit period 被审计期间,被审计年度 JEk'2Htx
audit plan 审计计划 =7JSJ98
audit planning 编制审计计划,制定审计计划,审计计划 $C sE[+k1
audit planning stage 审计计划阶段 d]Y;rqjue
audit procedure 审计程序 5.*,IedY
audit programme 审计程序表,具体审计计划 d!UxFY@
audit report 审计报告 zPxR=0|
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 =@0J:"c
audit report with an adverse opinion 否定意见的审计报告 =kfa1kD&{
audit report with dual dates 双重日期审计报告 k qL.ZR
audit reporting stage 审计报告阶段 zPc"r$'0U
audit responsibility 审计责任 l -xc*lC
audit results 审计结果 l=b!O
audit risk 审计风险 .>eR X%
audit sampling 审计抽样 hPUAm6b;
audit sampling techniques 审计抽样方法,审计抽样技术 tfN[-
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audit strategies 审计策略 9=~ZA{0J
audit summary 审计总结,审计小结 Pmo<t6
audit team 审计小组 |?
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audit test 审计测试 SDC'S]{ew
audit trail 审计轨迹 I8YUq
audit work 审计工作 /IG{j}
audit working paper 审计工作底稿 Uns%6o
audited financial statement 审计会计报表,已审计财务报表 t^KQ*8clG
Auditing Guidelines (the~) 审计规范指南 l'/`2Y1
auditing standards 审计准则 |$b8(g$s)
audit-oriented working paper (审计)业务类工作底稿 w;gk=<_
authorisation 授权 p<=Lh47 =
authorisation of transaction 交易的授权 L/[VpD
availability 可获得性 4`,7tj
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balance 余额;差额;平衡 *d3-[HwZCL
balance sheet 资产负债表 aZ4?!JW .
bank 银行 AU3Rz&~
bank account 银行账户,银行户头
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bank statement 银行对账单 Q(]m1\a
barter transaction 易货交易,以物换物交易 @t~y9UfF
basis of audit 审计依据 |67Jw2
basis of preparation (会计报表的)编制基础 gDVsi
book of account 账目,账簿 jkx>o?s)z
borrowing 借款,贷款,借债 Zs
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branch 分支,分支机构,分店 U8Zb&6
brought forward (账户余额等的)承上年,承上期,承上页 a1~|?PCbY
budget 预算 ce9P-}d
building 建筑物;大楼 Jgv Mx
business conditions 业务情况,经营情况 I09 W=
business licence (企业等的)营业执照 -n&&d8G^s
business relation 业务关系
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