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 )xy>:2!#Y
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审计词汇英汉对照 p/(Z2N"
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ability to continue as a going concern 持续经营能力 `/[5/%
acceptability 可接受性,可接受程度 W+a/>U
acceptable level of detection risk 检查风险的可接受水平 .6`r`|=
acceptance of engagement 接受委托 uZL]mwkj]
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 aM
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according to 根据,依据,依照 A8.noV
account balance 账户余额 a[nSUlT&
account for 对……进行会计处理,核算;解释 QwX81*nx
accounting 会计,会计学 rx9*/Q0F
accounting advisory serve 会计咨询服务 wKpBH}
accounting firm 会计师事务所 F9eEQ{L
accounting information 会计信息,会计资料 ,^G+<T6
accounting period 会计期间 H/{@eaV
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 Pp }Z"
accounting records 会计记录 r{.pXf
accounting responsibility 会计责任 -7&ywgxl
accounting service 会计服务 _S{TjGZ&
accounting standards 会计准则 OpaRQ=
Accounting Standards for Business Enterprises 企业会计准则 a"-uJn
accounting system 会计系统 bRu9*4t
accounting treatment 会计处理 tF),Sn|*
accuracy 准确性,精确性 =J1V?x=l@
additional audit procedures 追加审计程序 4tm%F\Izy
addressee 收件人,收信人 (Huvo9
Administration of State-owned Assets (the~) 国有资产管理局 N*36rR$^
administrative laws and regulations 行政法规 `n>|rd
adverse impact 不利影响,负面影响 1\(
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adverse opinion 反对意见 L6CI9C;-b
advisory group 咨询组,顾问组 fYPu%MN7
agency fee 代理费,代理费用 SY5}Bu#
aggregate 总计,合计为…… cRs.@U\{R\
alternation of document and record 变造文件和记录 :lXY% [!6P
alternative audit procedures 替代审计程序,备选审计程序 b4L7]
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amend 修改,修订 l 8?C[,K%
amortisation 摊销 4}DFCF%B
analytical capacity 分析能力 0JtM|Mg
analytical procedures 分析性程序 :oy2mi;
annual financial statements 年度会计报表,年度财务报表 #~'d
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appendix 附录,附表 5,
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applicable 适用的 zI[<uvxzW`
applicable laws and regulations 适用的法规 bhpaC8|
application systems 应用系统 /x@aAJ|
apply consistently 一贯地执行,一贯地实施 ].rKfv:
appropriate 适当的,合适的; }6^5mhsL
征用,挪用 zV}:~;w
appropriate authorization 适当的授权 HsTY* ^V
appropriateness of audit evidence 审计证据的适当性 L|WrdT D;
approval 批准,核准 nam]eW
assertion (会计报表上的)认定;确认 4AEw[(t
assessed level of control risk 对控制风险的评估,控制风险的评估水平 O>~@>/#
asset 资产,财产 EHq;eF
asset restructuring 资产重组 '1DY5`i{
assignment of duties 职责的划分 B](R(x>L
assistant 助理,助理人员 9]+zZP_#
associated company 联属公司,联营公司 o*A, 6y
association 联合,结合;协会,社团 OB9E30
assumption 假设,假定 *@bz<{!
at a given date 在某一特定时日 k~AtnI
attestation 鉴证,公证 Fk49~z
attestation service 鉴证服务 ! 7V>gWhR
audit adjustment 审计调整 />E
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audit areas 审计领域 odca?
audit conclusion 审计结论 *g*"bi*
audit effectiveness 审计效果 kttJTP77t
audit efficiency 审计效率 B?&0NpVD
audit engagement letter 审计业务约定书 2p9^ =
audit evidence 审计证据 )U|V |yem'
audit fee 审计费 <xSh13<
audit files 审计档案 d1_kw
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audit findings 审计中发现的事项 8nBYP+t,e
audit implementation stage 审计实施阶段 %Qz<Lk">.
audit mark 审计标识 J>#hu3&UOQ
audit materiality 审计重要性 Pqx?0f)
audit method 审计方法 w tGS"L
audit objective 审计目标,审计目的 [*O>Lk
audit of financial statements 会计报表审计,财务报表审计 ].d%R a:{
audit opinion 审计意见 q}p$S2`
audit period 被审计期间,被审计年度 &I=o1F2B)
audit plan 审计计划 o]tfvGvU*
audit planning 编制审计计划,制定审计计划,审计计划 o:v_I{
audit planning stage 审计计划阶段 oJNQdW[
audit procedure 审计程序 :Ni#XZ{F-/
audit programme 审计程序表,具体审计计划 .lj5pmD
audit report 审计报告 |BM#r fQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ma-GvWD2
audit report with a qualified opinion 有保留意见的审计报告 kjPf%*3
audit report with an adverse opinion 否定意见的审计报告 XK\nOHLS
audit report with dual dates 双重日期审计报告 Y$XzZ>VW
audit reporting stage 审计报告阶段 p>pN?53S
audit responsibility 审计责任 }%}$h2:
audit results 审计结果 ~q+AAWL
audit risk 审计风险 i 1w]j
audit sampling 审计抽样 zd 2_k 9
audit sampling techniques 审计抽样方法,审计抽样技术 M/Z$?nd_H
audit strategies 审计策略 @su<_m6'
audit summary 审计总结,审计小结 >lM/\HO2
audit team 审计小组 pHb,*C</
audit test 审计测试 |L
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audit trail 审计轨迹 c
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audit work 审计工作 bBML +0a
audit working paper 审计工作底稿 Zs t)S(
audited financial statement 审计会计报表,已审计财务报表 I 2AQ
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Auditing Guidelines (the~) 审计规范指南 p@q20>^u
auditing standards 审计准则 2k=|p@V n~
audit-oriented working paper (审计)业务类工作底稿 CLZj=J2
authorisation 授权 G6{PrV#
authorisation of transaction 交易的授权 z-K};l9y
availability 可获得性 QZ(O2!Mg
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balance 余额;差额;平衡 Uu+ibVM$
balance sheet 资产负债表 SJ22
bank 银行 b(mZ/2,B
bank account 银行账户,银行户头 VJ'-"8tY&
bank statement 银行对账单 6(?@B^S>2
barter transaction 易货交易,以物换物交易 0Y* "RbG
basis of audit 审计依据 $#/8l58
basis of preparation (会计报表的)编制基础 o$->|
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book of account 账目,账簿 A #SO}c
borrowing 借款,贷款,借债 0=7Ud<
branch 分支,分支机构,分店 d<
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brought forward (账户余额等的)承上年,承上期,承上页 >Giw\|:f(
budget 预算 D`Vb3aNB=L
building 建筑物;大楼 E)Qg^DHP/
business conditions 业务情况,经营情况 =;n>#<
business licence (企业等的)营业执照 ,0HID:&
business relation 业务关系 1Zk1!> ?
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