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
G-1qxK
o>(<:^x9
审计词汇英汉对照 EmO[-W|2
D1-w>Y#
A :35h0;8+
6|q"lS*$S
KxKZC}4m
ability to continue as a going concern 持续经营能力 3YLfh`6
acceptability 可接受性,可接受程度 `T+>
E0H(f
acceptable level of detection risk 检查风险的可接受水平 L`<#vi
acceptance of engagement 接受委托 q['D?)sy
accepting the engagement for the first time 首次接受委托 /q>ExXsEC
access to asset 对资产的接触 \,/ozfJ7dT
according to 根据,依据,依照 yc]_ ?S>9
account balance 账户余额 jEQ_#KKYJ
account for 对……进行会计处理,核算;解释 f@ |[pT
accounting 会计,会计学 zP0<4E$M`
accounting advisory serve 会计咨询服务 "zNS6I?rzE
accounting firm 会计师事务所 .?g=mh79(
accounting information 会计信息,会计资料 "2C}Pr,p8
accounting period 会计期间 yw+]S
accounting policies 会计政策 6<\dQ+~
accounting professional bodies 会计职业组织,会计职业团体 ec#
`9w$
accounting records 会计记录 ]aMDx>OE
accounting responsibility 会计责任 X:`=\D
accounting service 会计服务 'qiAmaX
accounting standards 会计准则 rU9")4sQ
Accounting Standards for Business Enterprises 企业会计准则 B=>Xr!pM!
accounting system 会计系统 <Tgubv+J
accounting treatment 会计处理 DI;LhS*z
accuracy 准确性,精确性 ?+=,t]`!m
additional audit procedures 追加审计程序 ,^mEi
addressee 收件人,收信人 H(n
fHp.3
Administration of State-owned Assets (the~) 国有资产管理局 V}<<?_
administrative laws and regulations 行政法规 <75x@!
adverse impact 不利影响,负面影响 j8
e=],sQ
adverse opinion 反对意见
{}'Jr1
advisory group 咨询组,顾问组 rC|nE=i
agency fee 代理费,代理费用 L=Aj+
aggregate 总计,合计为…… ]g9SUFM
alternation of document and record 变造文件和记录 n7ZJ< ~wl
alternative audit procedures 替代审计程序,备选审计程序 LC=M{\
amend 修改,修订 o92BGqA>&
amortisation 摊销 (mi=I3A(
analytical capacity 分析能力 FR50y+h^$
analytical procedures 分析性程序 %y>*9$<pXe
annual financial statements 年度会计报表,年度财务报表 KTo}xLT
appendix 附录,附表 0.!vp?
applicable 适用的 AxJqLSfyb,
applicable laws and regulations 适用的法规 >PdrLwKS
application systems 应用系统 &BKnJ{,H
apply consistently 一贯地执行,一贯地实施 x5rm
2C
appropriate 适当的,合适的; _8`S&[E?
征用,挪用 Vfq-H /+
appropriate authorization 适当的授权 qixnaiZ
appropriateness of audit evidence 审计证据的适当性 'R$/Qt;uA
approval 批准,核准 9XS>;<"2
assertion (会计报表上的)认定;确认 HCktgL:E=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 bTYR=^9
asset 资产,财产 _q-k1$o$
asset restructuring 资产重组 ZW;Re5?DJ
assignment of duties 职责的划分 j:'8yFi_
assistant 助理,助理人员 D'\gy
$9m1
associated company 联属公司,联营公司 2j-^F
association 联合,结合;协会,社团 pn
aSOyR
assumption 假设,假定 Gxh1wqLR
at a given date 在某一特定时日 ;0:[X+"(
attestation 鉴证,公证 5P![fX|5
attestation service 鉴证服务 63pd W/\j
audit adjustment 审计调整 \) g?mj^
audit areas 审计领域 ze#r/j;sw
audit conclusion 审计结论 C\gKJW^]y@
audit effectiveness 审计效果 \ H!Klp
audit efficiency 审计效率
Hie
audit engagement letter 审计业务约定书 8QFg6#"O
audit evidence 审计证据 :#Nrypsu
audit fee 审计费 =]W[{@P
audit files 审计档案 +
;N;r/d_i
audit findings 审计中发现的事项 zEs:OOM
audit implementation stage 审计实施阶段 Q?{^8?7
audit mark 审计标识 C?t!Uvs
audit materiality 审计重要性 irKM?#h
audit method 审计方法 e3]v
*<bj
audit objective 审计目标,审计目的 RZqou|ki
audit of financial statements 会计报表审计,财务报表审计 LHd9q^D
audit opinion 审计意见 `clp#l.ii
audit period 被审计期间,被审计年度 V ^hR%*i'
audit plan 审计计划 ugS
audit planning 编制审计计划,制定审计计划,审计计划 E{{Kzr2$
audit planning stage 审计计划阶段 }sW%i#CV
audit procedure 审计程序 lHc9D
audit programme 审计程序表,具体审计计划 -qdt$jIM
audit report 审计报告 B PG&R
audit report with a disclaimer of opinion 拒绝表示意见审计报告 r&Qq,koE
audit report with a qualified opinion 有保留意见的审计报告 aBWA hn
audit report with an adverse opinion 否定意见的审计报告 G]O5irsV
audit report with dual dates 双重日期审计报告 <,,X\>B
audit reporting stage 审计报告阶段 nG0R1<
audit responsibility 审计责任 c[a^fu!
audit results 审计结果 >- U+o.o
audit risk 审计风险 U}DLzn|w
audit sampling 审计抽样 3_ko=& B$
audit sampling techniques 审计抽样方法,审计抽样技术 @IV,sze
audit strategies 审计策略 % !Ih=DZ
audit summary 审计总结,审计小结 nfksi``Vq
audit team 审计小组 1\-r5e; BE
audit test 审计测试 -.l.@
audit trail 审计轨迹 %#C9E kr
audit work 审计工作 vF1Fcp.@
audit working paper 审计工作底稿 8T88
audited financial statement 审计会计报表,已审计财务报表 VE?Aa
Auditing Guidelines (the~) 审计规范指南 $+$4W\-=X
auditing standards 审计准则 8yk4#CZ
audit-oriented working paper (审计)业务类工作底稿 @S1Z"%S
authorisation 授权 <."KejXg-
authorisation of transaction 交易的授权 H
h35cj
availability 可获得性 8&3KVd`
B afE)yu`
balance 余额;差额;平衡 |!{ Y:f;
balance sheet 资产负债表 "v/Yw'!
)
bank 银行 ]EdZ,`B4
bank account 银行账户,银行户头 B[9y<FB+
bank statement 银行对账单 0[E\h
barter transaction 易货交易,以物换物交易 3%)@c P:?
basis of audit 审计依据 JT6}m
basis of preparation (会计报表的)编制基础 3:T~$M`]
book of account 账目,账簿 Zxh<pd25Y
borrowing 借款,贷款,借债 "r1
!hfIYf
branch 分支,分支机构,分店 *P8CzF^>\&
brought forward (账户余额等的)承上年,承上期,承上页 !6,rN_a@Y
budget 预算 h
s_x
@6
building 建筑物;大楼 $$i
Gs6az
business conditions 业务情况,经营情况 "RgP!
business licence (企业等的)营业执照 S_?sJwM
business relation 业务关系 3!{Tw6A8(
}{)Rnb@
>