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
KzIt
q;IhLBl'
审计词汇英汉对照 HK^a:BI
zo/0b/lQ
A WT I 'O
2Qw)-EB
Z"4VHrA
ability to continue as a going concern 持续经营能力 m)(SG
acceptability 可接受性,可接受程度 ]<Z&=0i# 9
acceptable level of detection risk 检查风险的可接受水平 9t.fij
acceptance of engagement 接受委托 MM=W9#
accepting the engagement for the first time 首次接受委托 B#;s(O
access to asset 对资产的接触 5c*p2:]
according to 根据,依据,依照 vI4%d,
account balance 账户余额 6vMDm0sv
account for 对……进行会计处理,核算;解释 vR<fd
V
accounting 会计,会计学 ?&{S~[;l
accounting advisory serve 会计咨询服务 u=1B^V,6V
accounting firm 会计师事务所 =%:JjgKc*t
accounting information 会计信息,会计资料 ^
yY{o/6
accounting period 会计期间 Hf!9`R[
accounting policies 会计政策 WNCM|VUl
accounting professional bodies 会计职业组织,会计职业团体 u XaL
accounting records 会计记录 XB6N[E
accounting responsibility 会计责任 b/T20F{W\o
accounting service 会计服务 D>psh-,1
accounting standards 会计准则 cC7"J\+r*
Accounting Standards for Business Enterprises 企业会计准则 p)K9ZI
accounting system 会计系统 C]aOgt/U
accounting treatment 会计处理 A/ox#(!v
accuracy 准确性,精确性 [_B+DD=}
additional audit procedures 追加审计程序 i!s~kk
addressee 收件人,收信人 `;zu1o
Administration of State-owned Assets (the~) 国有资产管理局 %ZJ),9+
administrative laws and regulations 行政法规 2<p5_4"-U*
adverse impact 不利影响,负面影响 hWl""66+5
adverse opinion 反对意见 ~)WfJ
advisory group 咨询组,顾问组 ]C9%]`
agency fee 代理费,代理费用
?{y:s!!
aggregate 总计,合计为…… & y#y>([~
alternation of document and record 变造文件和记录 qz-#LZFTR
alternative audit procedures 替代审计程序,备选审计程序 Ak<IHp^Q
amend 修改,修订 CpBQ>!CW
amortisation 摊销 !7kAJG g
analytical capacity 分析能力 N]3-L`t
analytical procedures 分析性程序 $8<j5%/ $M
annual financial statements 年度会计报表,年度财务报表 qk"oFP6
appendix 附录,附表 2@"0}po#
applicable 适用的 @5<]W+jk4
applicable laws and regulations 适用的法规 O>)n*OsS
application systems 应用系统 M6@'9E]|>
apply consistently 一贯地执行,一贯地实施 [)C)p*!Y)
appropriate 适当的,合适的; _OyP>|L'
征用,挪用 +?4*,8Tmmz
appropriate authorization 适当的授权 6qz!M
appropriateness of audit evidence 审计证据的适当性 WHhR)$zC
approval 批准,核准 ]6?c8/M
assertion (会计报表上的)认定;确认 !#cKF6%
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Wwa41z
asset 资产,财产 "jkw8UVz
asset restructuring 资产重组 ~Q.8 U3"
assignment of duties 职责的划分 o O{|C&A
assistant 助理,助理人员 \N'hbT=
associated company 联属公司,联营公司 H4,.H,PZ
association 联合,结合;协会,社团 b#/V;
assumption 假设,假定 ,6cbD
at a given date 在某一特定时日 F3H:I"4
attestation 鉴证,公证 #*ZnA,
attestation service 鉴证服务 pqGf@24c<
audit adjustment 审计调整 ;%b <u
V
audit areas 审计领域 `uaD.m$EJ
audit conclusion 审计结论 A{{q'zb!
audit effectiveness 审计效果 a
!hI${Xn
audit efficiency 审计效率 Q(!}t"u
audit engagement letter 审计业务约定书 0pZ.; /<{
audit evidence 审计证据 !h`cXY~w
audit fee 审计费 .MzP}8^
audit files 审计档案 q7)]cY_
audit findings 审计中发现的事项 32)&;
audit implementation stage 审计实施阶段 ],fwZd[t
audit mark 审计标识 47(
1V/r
audit materiality 审计重要性 Wf+Cc?/4
audit method 审计方法 vV&AG1_Mv
audit objective 审计目标,审计目的 5~kW-x
audit of financial statements 会计报表审计,财务报表审计 a?xq*|?
audit opinion 审计意见 +r#=n7t
audit period 被审计期间,被审计年度 Z<,CzKs+||
audit plan 审计计划 w#gU1yu
audit planning 编制审计计划,制定审计计划,审计计划 lO5gkOJ?
audit planning stage 审计计划阶段 MK!]y8+Z
audit procedure 审计程序 709Uv5
audit programme 审计程序表,具体审计计划 &EbD.>Ci
audit report 审计报告 21)-:rS
audit report with a disclaimer of opinion 拒绝表示意见审计报告 !Xv2PdP
audit report with a qualified opinion 有保留意见的审计报告 R"\ub"]
audit report with an adverse opinion 否定意见的审计报告 nIN%<3U2
audit report with dual dates 双重日期审计报告 NdXy%Q
audit reporting stage 审计报告阶段 |=h)efo}
audit responsibility 审计责任 ;?HZ,"^I
audit results 审计结果 8wH41v67F
audit risk 审计风险 k_|v)\4B
audit sampling 审计抽样 tl,x@['p`
audit sampling techniques 审计抽样方法,审计抽样技术 k1 LtqV
audit strategies 审计策略 0[$Mo3c+'
audit summary 审计总结,审计小结 9-Nq[i"
audit team 审计小组 =J[[>H'<d
audit test 审计测试
i"\AyKiJ
audit trail 审计轨迹 Z%HEn$t
audit work 审计工作 #G4~]Qml
audit working paper 审计工作底稿 Dry;$C}P
audited financial statement 审计会计报表,已审计财务报表 I vl^,{4
Auditing Guidelines (the~) 审计规范指南
9'/ |?I
auditing standards 审计准则 T0]%(F/8
audit-oriented working paper (审计)业务类工作底稿 MTFVnoZMQ_
authorisation 授权 :v
WYII7
authorisation of transaction 交易的授权 UV
*tO15i
availability 可获得性 z7us*8X{
B lo]B5_en
balance 余额;差额;平衡 ^1FZ`2u;
balance sheet 资产负债表 r#6l?+W ;
bank 银行 pg& ]F
bank account 银行账户,银行户头
j5VRv$P
bank statement 银行对账单 ,h(f\h(9
barter transaction 易货交易,以物换物交易 WNlSve)]ie
basis of audit 审计依据 @,>=X:7
basis of preparation (会计报表的)编制基础 >.nt'BQ
book of account 账目,账簿 4f @\f7\
borrowing 借款,贷款,借债 f29HQhXqS
branch 分支,分支机构,分店 YV _I-l0
brought forward (账户余额等的)承上年,承上期,承上页 V]S06>P
budget 预算 m 'H
building 建筑物;大楼 id[>!fQ=Y
business conditions 业务情况,经营情况 .X=M!
business licence (企业等的)营业执照 ZX5A%`<M
business relation 业务关系 }AH|~3|D
j C1^>D