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 b~\gV_Z
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审计词汇英汉对照 B.2F\ub g
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ability to continue as a going concern 持续经营能力 xQs2)
acceptability 可接受性,可接受程度 fd >t9.
acceptable level of detection risk 检查风险的可接受水平 Zab5"JR
acceptance of engagement 接受委托 Ikiv+Fq(
accepting the engagement for the first time 首次接受委托 kQlXcR
access to asset 对资产的接触 Q7]:vs)%
according to 根据,依据,依照 Z[8{V
account balance 账户余额 s]
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account for 对……进行会计处理,核算;解释 ,Zjb
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accounting 会计,会计学 C`OdMM>D
accounting advisory serve 会计咨询服务 Tysh~C|1
accounting firm 会计师事务所 mj :8ZZ
accounting information 会计信息,会计资料 bG
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accounting period 会计期间 :,<e
accounting policies 会计政策 @=x=dL(
accounting professional bodies 会计职业组织,会计职业团体 2&fIF}vk>m
accounting records 会计记录 -[OGZP`8
accounting responsibility 会计责任 ?bbu^;2*f
accounting service 会计服务 7]a6dMh
accounting standards 会计准则 ==I:>+_^|
Accounting Standards for Business Enterprises 企业会计准则 NwM =
accounting system 会计系统 K'N`rx.7
accounting treatment 会计处理 EOhUr=5~
accuracy 准确性,精确性 *{:FPmDU
additional audit procedures 追加审计程序 p"ht|x
addressee 收件人,收信人 Uj}iMw,
Administration of State-owned Assets (the~) 国有资产管理局 pc}Q_~e
administrative laws and regulations 行政法规 YhFB*D;
adverse impact 不利影响,负面影响 ;<0Q<0G
adverse opinion 反对意见 y]eH@:MJ;A
advisory group 咨询组,顾问组 P7d" E
agency fee 代理费,代理费用 !I5_ln
aggregate 总计,合计为…… Lu}oC2
alternation of document and record 变造文件和记录 LoUi Yf
alternative audit procedures 替代审计程序,备选审计程序 esmQ\QQ^1
amend 修改,修订 ->&AJI0
amortisation 摊销 ;hNnF&l
analytical capacity 分析能力 oz%ZEi\bW
analytical procedures 分析性程序 _m0HgLS~
annual financial statements 年度会计报表,年度财务报表 nU%rSASu
appendix 附录,附表 [>&Nhn0iY
applicable 适用的 _={*<E
applicable laws and regulations 适用的法规 $6atr-Pb
application systems 应用系统 <
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apply consistently 一贯地执行,一贯地实施 a^i`DrX
appropriate 适当的,合适的; P"W$ZX
征用,挪用 L<]j&
appropriate authorization 适当的授权 yi%A*q~MT
appropriateness of audit evidence 审计证据的适当性 'R8VCj
approval 批准,核准 iyrUY
assertion (会计报表上的)认定;确认 My'M~#kO,
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3JEH
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asset 资产,财产 w(n&(5FzB<
asset restructuring 资产重组 5gZ0a4
assignment of duties 职责的划分 Zu:cF+hl
assistant 助理,助理人员 !TP8LQ
associated company 联属公司,联营公司 ?I)-ez
association 联合,结合;协会,社团 ~\DC
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assumption 假设,假定 \ntmD?kA
at a given date 在某一特定时日 r]Da4G^
attestation 鉴证,公证 U#1T
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attestation service 鉴证服务 WaF<qhu*
audit adjustment 审计调整 "Q'#V!
audit areas 审计领域 J]nb;4w
audit conclusion 审计结论 #*#4vMk<
audit effectiveness 审计效果 8dq{.B?
audit efficiency 审计效率 cEi{+rfZd|
audit engagement letter 审计业务约定书 h=YY>
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audit evidence 审计证据 lYT}Nc4"="
audit fee 审计费 vlIet$k
audit files 审计档案 qfvd
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audit findings 审计中发现的事项 a kgXI^K
audit implementation stage 审计实施阶段 r0l ud&_9
audit mark 审计标识 ~-lIOQ.v
audit materiality 审计重要性 ST)l0c+Y>
audit method 审计方法 8,=Ti7_
audit objective 审计目标,审计目的 I
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audit of financial statements 会计报表审计,财务报表审计 FIlw
audit opinion 审计意见 `da6}Vqj:
audit period 被审计期间,被审计年度 inZMq(_@$
audit plan 审计计划 F}<
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audit planning 编制审计计划,制定审计计划,审计计划 #B"ki{Se*
audit planning stage 审计计划阶段 2GXAq~h@
audit procedure 审计程序 $$<9tqA
audit programme 审计程序表,具体审计计划 .\X/o!xC
audit report 审计报告 RW48>4f/+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 9fMg?
audit report with a qualified opinion 有保留意见的审计报告 7xB#) o53
audit report with an adverse opinion 否定意见的审计报告 `r'q(M
audit report with dual dates 双重日期审计报告 "v/^nH
audit reporting stage 审计报告阶段 u!oHP
audit responsibility 审计责任 pZ+zm6\$
audit results 审计结果 ?Ri
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audit risk 审计风险 q`E6hm
audit sampling 审计抽样 f'\I52;FB
audit sampling techniques 审计抽样方法,审计抽样技术 }fZT$'*;
audit strategies 审计策略 X|L.fB=
audit summary 审计总结,审计小结
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audit team 审计小组 5*[zIKdt2
audit test 审计测试 l Vo](#W
audit trail 审计轨迹 huWUd)Po%
audit work 审计工作 MG[?C2KA/
audit working paper 审计工作底稿 6.~HbN
audited financial statement 审计会计报表,已审计财务报表 8\!0yM#yK
Auditing Guidelines (the~) 审计规范指南 m@.4Wrv
auditing standards 审计准则 8<0H(lj7_
audit-oriented working paper (审计)业务类工作底稿 /],:sS7
authorisation 授权 Y<:%_]]
authorisation of transaction 交易的授权 &qz&@!`
availability 可获得性 eT[,k[#q
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balance 余额;差额;平衡 ?JzLn,&
balance sheet 资产负债表 ]2QZ47
bank 银行 Zg5@l3w
bank account 银行账户,银行户头
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bank statement 银行对账单 LT!.M m
barter transaction 易货交易,以物换物交易 SEr\ u#
basis of audit 审计依据 FlOKTY
basis of preparation (会计报表的)编制基础 (NOAHV0H
book of account 账目,账簿 {Mp>+e@xx
borrowing 借款,贷款,借债 K7M7T5<
branch 分支,分支机构,分店 lEQ63)Z
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 (03m%\
building 建筑物;大楼 Ayc}uuu
business conditions 业务情况,经营情况 gmLGK1
business licence (企业等的)营业执照 uh\I'
business relation 业务关系 _jy*`$"q(
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