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 MCmb/.&wu
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审计词汇英汉对照 $VvgzjrH
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ability to continue as a going concern 持续经营能力 14B',]`
acceptability 可接受性,可接受程度 p@su:B2Rl
acceptable level of detection risk 检查风险的可接受水平 'UIFP#GtFO
acceptance of engagement 接受委托 8YQuq.(>a
accepting the engagement for the first time 首次接受委托 \X:e9~
access to asset 对资产的接触 oNAnJ+_
according to 根据,依据,依照 5'I+%66?h$
account balance 账户余额 Oh*~+/u}q
account for 对……进行会计处理,核算;解释 GXV
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accounting 会计,会计学 *y?HaU
accounting advisory serve 会计咨询服务 8m?(* [[
accounting firm 会计师事务所 A~bSB
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accounting information 会计信息,会计资料 LJGpa )(
accounting period 会计期间 k.ou$mIY
accounting policies 会计政策 lx%c&~.DiB
accounting professional bodies 会计职业组织,会计职业团体 U`ttT5;
accounting records 会计记录 I?3b}#&V9
accounting responsibility 会计责任 <|}Z6Ti
accounting service 会计服务 e$Ds2%SaT
accounting standards 会计准则 ]- 1(r,
Accounting Standards for Business Enterprises 企业会计准则 ^?`fN'!p
accounting system 会计系统 RW. qw4
accounting treatment 会计处理 cERIj0~
accuracy 准确性,精确性 {5E8eQ
additional audit procedures 追加审计程序 6(bN*.
addressee 收件人,收信人 l#KcmOz
Administration of State-owned Assets (the~) 国有资产管理局 DWt|lO
administrative laws and regulations 行政法规 _Sr7b#)o
adverse impact 不利影响,负面影响 yS
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adverse opinion 反对意见 1'E=R0`pA
advisory group 咨询组,顾问组 A*y4<'}<
agency fee 代理费,代理费用 c`!e#w
aggregate 总计,合计为…… d&FXndC4F
alternation of document and record 变造文件和记录 .KA-=$~J1
alternative audit procedures 替代审计程序,备选审计程序 yxt"vm;
amend 修改,修订 ! Ld5Y$
amortisation 摊销 rv*{[K
analytical capacity 分析能力 pux IJ
analytical procedures 分析性程序 ~v;I>ij
annual financial statements 年度会计报表,年度财务报表 f1 x&Fk
appendix 附录,附表 .`OU\LA
applicable 适用的 UA6id|G
applicable laws and regulations 适用的法规 oe|#!SM(
application systems 应用系统 t{]Ew4Y4%O
apply consistently 一贯地执行,一贯地实施 jq,M1
appropriate 适当的,合适的; !cyrt<
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appropriate authorization 适当的授权 .uJ
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appropriateness of audit evidence 审计证据的适当性 mAW.p=;
approval 批准,核准 HoGYgye=
assertion (会计报表上的)认定;确认 %;'~TtW5
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4E^ ?}_$
asset 资产,财产 e'3V4iU]
asset restructuring 资产重组 JQ1MuE'
assignment of duties 职责的划分 ,eyh%k*hz
assistant 助理,助理人员 > <
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associated company 联属公司,联营公司 + `
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association 联合,结合;协会,社团 duY?LJ @g
assumption 假设,假定 Jl~ *@0(
at a given date 在某一特定时日 5qz,FKx5
attestation 鉴证,公证 y8k8Hd1<f
attestation service 鉴证服务 lmeTW0U@9(
audit adjustment 审计调整 {rKC4:
audit areas 审计领域 !?P8[K
audit conclusion 审计结论
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audit effectiveness 审计效果 zZ=SAjT QP
audit efficiency 审计效率 HOP*QX8C%
audit engagement letter 审计业务约定书 QHR,p/p
audit evidence 审计证据 1+FVM\<&
audit fee 审计费 6gV*G
audit files 审计档案 }=-0DSLVj
audit findings 审计中发现的事项 Q@W/~~N
audit implementation stage 审计实施阶段 2RkW/)A9
audit mark 审计标识 Z2g'&,uc#
audit materiality 审计重要性 tMxde+$y
audit method 审计方法 W8d-4')|
audit objective 审计目标,审计目的 eY<<Hld
audit of financial statements 会计报表审计,财务报表审计 io4<HN
audit opinion 审计意见 U~x]2{}
audit period 被审计期间,被审计年度 Nz
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audit plan 审计计划 :ppaq
audit planning 编制审计计划,制定审计计划,审计计划 ! ?g+'
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audit planning stage 审计计划阶段 I1<WHq
audit procedure 审计程序 dQ`Tt- n
audit programme 审计程序表,具体审计计划 <V&0
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audit report 审计报告 AP&//b,^M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =1IK"BA2?
audit report with a qualified opinion 有保留意见的审计报告 z?o8h
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audit report with an adverse opinion 否定意见的审计报告 E4X6f
audit report with dual dates 双重日期审计报告 QLd*f[n
audit reporting stage 审计报告阶段 Scrj%h%[
audit responsibility 审计责任 6("_}9ZOc
audit results 审计结果 b84l`J
audit risk 审计风险 mLhM_=
audit sampling 审计抽样 sA2-3V<t8
audit sampling techniques 审计抽样方法,审计抽样技术 2HeX( rB
audit strategies 审计策略 I"Zp^j
audit summary 审计总结,审计小结 Nfa&r
audit team 审计小组 F3|^b{'zO
audit test 审计测试 , PlH|
audit trail 审计轨迹 r: K1PO
audit work 审计工作 ~5KcbGD~
audit working paper 审计工作底稿 'UlVc2%{
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 j?K$w`
auditing standards 审计准则 )WqolB
audit-oriented working paper (审计)业务类工作底稿 W==~9
authorisation 授权 6
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authorisation of transaction 交易的授权 f'*-<sSr
availability 可获得性 1VJ${\H]
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balance 余额;差额;平衡 g|~px$<iY
balance sheet 资产负债表 vIV|y>;g
bank 银行 -|.NwGh
bank account 银行账户,银行户头 p<fCGU
bank statement 银行对账单 4XpWDfa.}
barter transaction 易货交易,以物换物交易 *&_*G~>D
basis of audit 审计依据 +z;*r8d<X
basis of preparation (会计报表的)编制基础 H>TO8;5(
book of account 账目,账簿 #mQ@4k9i
borrowing 借款,贷款,借债 ',EI[
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branch 分支,分支机构,分店 }A3/(
brought forward (账户余额等的)承上年,承上期,承上页 FGV
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budget 预算 SQN?[v
building 建筑物;大楼 q`<vY'&1
business conditions 业务情况,经营情况 Gx C+lqH#
business licence (企业等的)营业执照 L `1 ITz
business relation 业务关系 > 80{n8
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