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 4JyA+OD4 {
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审计词汇英汉对照 ^?wR{q"8
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ability to continue as a going concern 持续经营能力 f5p/cUzX
acceptability 可接受性,可接受程度 ExQ\qp3
acceptable level of detection risk 检查风险的可接受水平 CiGXyhh
acceptance of engagement 接受委托 ,
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accepting the engagement for the first time 首次接受委托 I:HrBhI)wP
access to asset 对资产的接触 fs:yx'mxV
according to 根据,依据,依照 #
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account balance 账户余额 ?"^{:~\N
account for 对……进行会计处理,核算;解释 [Y~~C J
accounting 会计,会计学 lT*@f39~g
accounting advisory serve 会计咨询服务 rHM^_sYRb
accounting firm 会计师事务所 c1r+?q$f
accounting information 会计信息,会计资料 }n
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accounting period 会计期间 ZJenwo
accounting policies 会计政策 YQ.ci4.f
accounting professional bodies 会计职业组织,会计职业团体 C/QmtT~`e
accounting records 会计记录 yXoNfsv
accounting responsibility 会计责任 Mk0x#-F
accounting service 会计服务 1C<d^D_!p
accounting standards 会计准则 YU" /p|!1
Accounting Standards for Business Enterprises 企业会计准则 Z#B}#*<C
accounting system 会计系统 z9g ++]rkJ
accounting treatment 会计处理
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accuracy 准确性,精确性 h_{f_GQ"
additional audit procedures 追加审计程序 wJ pb$;
addressee 收件人,收信人 "\O7_od-
Administration of State-owned Assets (the~) 国有资产管理局 o[}Dj6e\t
administrative laws and regulations 行政法规 iC5HrOl6U
adverse impact 不利影响,负面影响 nGe4IY\-w
adverse opinion 反对意见 Z'>UR.g
advisory group 咨询组,顾问组 +7o1&D*v
agency fee 代理费,代理费用 39hep8+
aggregate 总计,合计为…… :V5 Co!/+
alternation of document and record 变造文件和记录 s9a`2Wm
alternative audit procedures 替代审计程序,备选审计程序 %#rtNDi
amend 修改,修订 qJ(uak
amortisation 摊销 7
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analytical capacity 分析能力 6r`N\ :18
analytical procedures 分析性程序 AT+l%%
annual financial statements 年度会计报表,年度财务报表 deArH5&!
appendix 附录,附表 9 " t;6
applicable 适用的 -seLa(8F
applicable laws and regulations 适用的法规 (oR~%2K
application systems 应用系统 ?P-O4
apply consistently 一贯地执行,一贯地实施 l"(PP3
appropriate 适当的,合适的; T7"QwA
征用,挪用 W^h,O+vk
appropriate authorization 适当的授权 #*/nUbsg
appropriateness of audit evidence 审计证据的适当性 YJMs9X~3
approval 批准,核准 R6BbkYWrX
assertion (会计报表上的)认定;确认 k}F7Jw#.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 S6(48/
asset 资产,财产 qqe"hruFJ
asset restructuring 资产重组 ?gUraSFU
assignment of duties 职责的划分 =.;ib6M
assistant 助理,助理人员 C4$P#DZT^
associated company 联属公司,联营公司 t6\H
association 联合,结合;协会,社团 LdH1sHy*d`
assumption 假设,假定 Jw@X5-(Cp
at a given date 在某一特定时日 :e=7=|@7
attestation 鉴证,公证 |n)4APX\Q
attestation service 鉴证服务 $*G3'G2'iS
audit adjustment 审计调整 MKvmzLh$)
audit areas 审计领域 {q`8+$Z;
audit conclusion 审计结论 krFp q;
audit effectiveness 审计效果 Iy49o!
audit efficiency 审计效率 Y @'do)
audit engagement letter 审计业务约定书 ?k4Hk$V
audit evidence 审计证据 -%Vh-;Ie(
audit fee 审计费 S+~;PmN9qL
audit files 审计档案 K=o {
audit findings 审计中发现的事项 }a[]I%bu2
audit implementation stage 审计实施阶段 oNe:<YT
audit mark 审计标识 s7sd(f]=
audit materiality 审计重要性 '%t$mf!nV
audit method 审计方法 @,eo*
audit objective 审计目标,审计目的 &Pm@+ML*x
audit of financial statements 会计报表审计,财务报表审计 %;h1n6=v2
audit opinion 审计意见 8v2Wi.4T
audit period 被审计期间,被审计年度 Cip|eM &l
audit plan 审计计划 :t!J
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audit planning 编制审计计划,制定审计计划,审计计划 hG.}>(VV
audit planning stage 审计计划阶段 -e(<Jd_=
audit procedure 审计程序 6Aqv*<1=62
audit programme 审计程序表,具体审计计划 Bj2iYk_cLa
audit report 审计报告 )cRHt:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Uz,P^\8^$
audit report with a qualified opinion 有保留意见的审计报告 d*Su
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audit report with an adverse opinion 否定意见的审计报告 72xf|s=
audit report with dual dates 双重日期审计报告 NR(rr.
audit reporting stage 审计报告阶段 qjkWCLOd
audit responsibility 审计责任 jZqa+nG51
audit results 审计结果 q`{@@[/(y
audit risk 审计风险 XchD3p+uB
audit sampling 审计抽样 _ps4-<ugC
audit sampling techniques 审计抽样方法,审计抽样技术 ";(m,if-
audit strategies 审计策略 8aVQW_m}
audit summary 审计总结,审计小结 /<LjD
audit team 审计小组 c^1JSGv
audit test 审计测试 hs;|,r
audit trail 审计轨迹 EH2):
audit work 审计工作 -u%o) ;B
audit working paper 审计工作底稿 v"(6rZsa
audited financial statement 审计会计报表,已审计财务报表 .O0eSp|e
Auditing Guidelines (the~) 审计规范指南 U&B(uk(2
auditing standards 审计准则 ~h8k4eM
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 C $])q`9
authorisation of transaction 交易的授权 XS@iu,uO
availability 可获得性 "gI-S[
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balance 余额;差额;平衡 8q9^
balance sheet 资产负债表 (
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bank 银行
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bank account 银行账户,银行户头 u"v$[8
bank statement 银行对账单 g=4P-i3
barter transaction 易货交易,以物换物交易 ~!TrC<ft
basis of audit 审计依据 bupW*fD:
basis of preparation (会计报表的)编制基础 oSMIWwg7G
book of account 账目,账簿 otjT?R2g'
borrowing 借款,贷款,借债 }.|a0N 5
branch 分支,分支机构,分店 s!YX<V
brought forward (账户余额等的)承上年,承上期,承上页 502(CO>
budget 预算 0W6='7
building 建筑物;大楼 x?{l<mc
business conditions 业务情况,经营情况 rS\mFt X
business licence (企业等的)营业执照 B\AyG4J
business relation 业务关系 u_ :gqvC=
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