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 >qnko9 V
d;boIP`M;
审计词汇英汉对照 TM%|'^)
*/`ki;\A
A ?9
<:QE;I>
]_f_w9]
0"<H;7K#W
ability to continue as a going concern 持续经营能力 &."iFe
acceptability 可接受性,可接受程度 P3x8UR=fS
acceptable level of detection risk 检查风险的可接受水平 gb[5&>(#
acceptance of engagement 接受委托 oH97=>
accepting the engagement for the first time 首次接受委托 y%"{I7!A
access to asset 对资产的接触 W+I!q:p4H
according to 根据,依据,依照 Ag-(5:
account balance 账户余额 &6/[B_.
account for 对……进行会计处理,核算;解释 xQ7l~O
b
accounting 会计,会计学 %~4M+r6T
accounting advisory serve 会计咨询服务 @LF,O}[2J
accounting firm 会计师事务所 }T(D7|^R
accounting information 会计信息,会计资料 <sb~
^B
accounting period 会计期间 ZgTW.<.%2
accounting policies 会计政策 ` Fa~
accounting professional bodies 会计职业组织,会计职业团体 (S>C#A=E\
accounting records 会计记录 <}C
o
Qz
accounting responsibility 会计责任 xQ f*
accounting service 会计服务 V'z1
accounting standards 会计准则 Ua:}V n&!
Accounting Standards for Business Enterprises 企业会计准则 KLST\Ln:
accounting system 会计系统 0yk]o5a++
accounting treatment 会计处理 X8Bd3-B
accuracy 准确性,精确性 p_RsU`[
additional audit procedures 追加审计程序 NVkV7y X]
addressee 收件人,收信人 .]8ZwAs=&
Administration of State-owned Assets (the~) 国有资产管理局 d[iQ`YW5
administrative laws and regulations 行政法规 b6,iZ+]
adverse impact 不利影响,负面影响 Ouk^O}W6
adverse opinion 反对意见 zVViLUwG
advisory group 咨询组,顾问组 lU8l}Ndz"
agency fee 代理费,代理费用 .YtKS
aggregate 总计,合计为…… ROH|PKb7
alternation of document and record 变造文件和记录 =Qy<GeY
alternative audit procedures 替代审计程序,备选审计程序 j`{?OYD
amend 修改,修订 8SMxw~9$
amortisation 摊销 0{5w 6
analytical capacity 分析能力 S\CCrje
analytical procedures 分析性程序 N=V==Dbu-
annual financial statements 年度会计报表,年度财务报表 ju8>:y8
appendix 附录,附表 Yj&F;_~
applicable 适用的 ;YaQB#GK%
applicable laws and regulations 适用的法规 y6g&Y.:o
application systems 应用系统 xK>*yV
apply consistently 一贯地执行,一贯地实施 /J]5H
appropriate 适当的,合适的; /!0={G
征用,挪用 &h}#HS>l
appropriate authorization 适当的授权 iDpSj!x/_
appropriateness of audit evidence 审计证据的适当性 pIc#L>{E
approval 批准,核准 tR#OjkvX
assertion (会计报表上的)认定;确认 a1T'x~ '
assessed level of control risk 对控制风险的评估,控制风险的评估水平 sU=H&D99
asset 资产,财产 pE`})/?\*
asset restructuring 资产重组 4S7v:1~xe
assignment of duties 职责的划分 p/ ,=OaVU
assistant 助理,助理人员 x`mG<Yt
associated company 联属公司,联营公司 dn&s*
association 联合,结合;协会,社团 6,p
nw
assumption 假设,假定 ]}V<*f
at a given date 在某一特定时日 M`0V~P`^
attestation 鉴证,公证 =7?4eYHC
attestation service 鉴证服务 u^&^UxCA
audit adjustment 审计调整 4VHn
\
audit areas 审计领域 R!HXhQ
audit conclusion 审计结论 E fqX
y>W
audit effectiveness 审计效果 Q-(zwAaE
audit efficiency 审计效率 ,<.V7(|t)
audit engagement letter 审计业务约定书 @="Pn5<]C
audit evidence 审计证据 ez7A4>/
audit fee 审计费 ^vZS
UfS
audit files 审计档案 ~?l |
[
audit findings 审计中发现的事项 zOJ%}
audit implementation stage 审计实施阶段 \P[Y`LYL
audit mark 审计标识 VMZMG$C
audit materiality 审计重要性 t^&Cxh
audit method 审计方法 ::`HQ@^
audit objective 审计目标,审计目的 9p]QM)M
audit of financial statements 会计报表审计,财务报表审计 &<
z1k-&!
audit opinion 审计意见 [DuttFX^x
audit period 被审计期间,被审计年度 -oGdk|Yn
audit plan 审计计划 1Yq!~8
audit planning 编制审计计划,制定审计计划,审计计划 b1cy$I
audit planning stage 审计计划阶段 j/DzCc p7
audit procedure 审计程序 5=-Q4d
audit programme 审计程序表,具体审计计划 j;zM{qu_
audit report 审计报告 GC-5X`Sq
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,CJWO bn3
audit report with a qualified opinion 有保留意见的审计报告 nkPh,X\N0
audit report with an adverse opinion 否定意见的审计报告 dRYqr}!%n
audit report with dual dates 双重日期审计报告 O2
V
audit reporting stage 审计报告阶段 +w`2kv
audit responsibility 审计责任 Z{*\S0^ST
audit results 审计结果 RbB.q p
audit risk 审计风险 !aUs>1i
audit sampling 审计抽样 gt
)I(
audit sampling techniques 审计抽样方法,审计抽样技术 ,~U>'&M
;
audit strategies 审计策略 H_7/%noS5
audit summary 审计总结,审计小结 gb1V~
audit team 审计小组 2Ah#<k-gC;
audit test 审计测试 &C_j\7Dq
audit trail 审计轨迹 cVv=*81\
audit work 审计工作 Da*?x8sSL
audit working paper 审计工作底稿 <sbu;dQ`
audited financial statement 审计会计报表,已审计财务报表 70d 1ReQ
Auditing Guidelines (the~) 审计规范指南 Z-%\
<zT
auditing standards 审计准则 iI T;K@&
audit-oriented working paper (审计)业务类工作底稿 '@v\{ l
authorisation 授权 sI=xl
authorisation of transaction 交易的授权 'ms-*c&
availability 可获得性 =jN.1}
B >>r(/81S
balance 余额;差额;平衡 ~12EQacOT
balance sheet 资产负债表 ^dWa;m]l
bank 银行 qz_7%c]K[
bank account 银行账户,银行户头 RNk\.}m
bank statement 银行对账单 w{8xpAqm
barter transaction 易货交易,以物换物交易 NWESP U):w
basis of audit 审计依据 ),%%$G\
basis of preparation (会计报表的)编制基础 fUWG*o9
book of account 账目,账簿 FjHv
borrowing 借款,贷款,借债 l\H=m3Bg
branch 分支,分支机构,分店 5vQHhwO50k
brought forward (账户余额等的)承上年,承上期,承上页 dl)Y'DI
budget 预算 Qp5VP@t
building 建筑物;大楼 ktXM|#
business conditions 业务情况,经营情况 +HpA:]#Y
business licence (企业等的)营业执照 K!%+0)A
business relation 业务关系 gx/,)> E.
KAJi