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 6`U]%qx_I
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审计词汇英汉对照 R1NwtnS
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ability to continue as a going concern 持续经营能力 {2MS,Ua{
acceptability 可接受性,可接受程度 _omz74
acceptable level of detection risk 检查风险的可接受水平 BhC>G2 ^7
acceptance of engagement 接受委托 ~sbn"OS+
accepting the engagement for the first time 首次接受委托 X8212[7
access to asset 对资产的接触 +N:=|u.g
according to 根据,依据,依照 Y!
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account balance 账户余额 ]Wdnr1d~8
account for 对……进行会计处理,核算;解释 4]mAV\1
accounting 会计,会计学 NG?- dkD
accounting advisory serve 会计咨询服务 J!@`tR-
accounting firm 会计师事务所 )G=hgqy
accounting information 会计信息,会计资料
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accounting period 会计期间 /aX5G
accounting policies 会计政策 2<33BBlWA
accounting professional bodies 会计职业组织,会计职业团体 Gfy9?sa
accounting records 会计记录 h1jEulcMtq
accounting responsibility 会计责任 pA?2UZ
accounting service 会计服务 bA8RoC
accounting standards 会计准则 ]iE)8X
Accounting Standards for Business Enterprises 企业会计准则 Yo;Mexo!
accounting system 会计系统 MZK%IC>
accounting treatment 会计处理 BNpc-O~
accuracy 准确性,精确性 DZ5QC
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additional audit procedures 追加审计程序 G*\U'w4w|*
addressee 收件人,收信人 ^U[yk'!Y
Administration of State-owned Assets (the~) 国有资产管理局 $KMxq=
administrative laws and regulations 行政法规 VSW"/{Lp
adverse impact 不利影响,负面影响 j=5hW.fI
adverse opinion 反对意见 %% A==_b
advisory group 咨询组,顾问组 vD'YLn%Q
agency fee 代理费,代理费用 *>8Y/3Y\B
aggregate 总计,合计为…… j#[%-nOT
alternation of document and record 变造文件和记录 D;QV`Z%I
alternative audit procedures 替代审计程序,备选审计程序 ]?A-D,!(
amend 修改,修订 iDrQ4>
amortisation 摊销 sTChbks
analytical capacity 分析能力 [&h%T;!Qii
analytical procedures 分析性程序 wS}Rl}#Oh?
annual financial statements 年度会计报表,年度财务报表 6
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appendix 附录,附表 6*tbil_G+
applicable 适用的 0FG|s#Ig
applicable laws and regulations 适用的法规 p4M7BK:nf
application systems 应用系统 z;+LU
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apply consistently 一贯地执行,一贯地实施 o]O
appropriate 适当的,合适的; hsZ}FLStJ
征用,挪用 }j6<S-s~
appropriate authorization 适当的授权 $ Ov#^wfA
appropriateness of audit evidence 审计证据的适当性 ->Bx>Y
approval 批准,核准 f$p7L.d<
assertion (会计报表上的)认定;确认 DX#_0-o
assessed level of control risk 对控制风险的评估,控制风险的评估水平 f%cbBx^;
asset 资产,财产 3E]IEf
asset restructuring 资产重组 ~zD*=h2C
assignment of duties 职责的划分 E
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assistant 助理,助理人员 B#Z-kFn@
associated company 联属公司,联营公司 9_I#{?
association 联合,结合;协会,社团 DY6ra% T
assumption 假设,假定 nk^-+olm
at a given date 在某一特定时日 7UA|G2Zr
attestation 鉴证,公证 vB;$AFh{
attestation service 鉴证服务 N_qKIc_R
audit adjustment 审计调整 8j<+ '
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audit areas 审计领域 KM jnY2
audit conclusion 审计结论 tF=Y3W+L
audit effectiveness 审计效果 ;gmfWHB<
audit efficiency 审计效率 +KKx\m*
audit engagement letter 审计业务约定书 9a;8^?Ld%S
audit evidence 审计证据 F\(7B#
audit fee 审计费 `.F+T)G
audit files 审计档案 Oxq} dX7S
audit findings 审计中发现的事项 gP 6`q
audit implementation stage 审计实施阶段 R4P$zB_<2
audit mark 审计标识 -y5Zc?e
audit materiality 审计重要性 `UH
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audit method 审计方法 h&$,mbEoI
audit objective 审计目标,审计目的 [tY
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audit of financial statements 会计报表审计,财务报表审计 b"QeCw#v`>
audit opinion 审计意见 .?CumaU
audit period 被审计期间,被审计年度 5*31nMP\
audit plan 审计计划 _z(ydL*
audit planning 编制审计计划,制定审计计划,审计计划 _mSQ>BBRl
audit planning stage 审计计划阶段 h<ULp&g
audit procedure 审计程序 |nTZ/MXbw
audit programme 审计程序表,具体审计计划 Q1(6U6L
audit report 审计报告 |`i.8
audit report with a disclaimer of opinion 拒绝表示意见审计报告 p&4#9I5
audit report with a qualified opinion 有保留意见的审计报告 ;V"(! 'd
audit report with an adverse opinion 否定意见的审计报告 ?B`Yq\L)
audit report with dual dates 双重日期审计报告 baL-~`(T
audit reporting stage 审计报告阶段 <
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audit responsibility 审计责任 Y^P'slY{%
audit results 审计结果 Up|>)WFw"
audit risk 审计风险 q\gvX
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audit sampling 审计抽样 BpQ/$?5E"
audit sampling techniques 审计抽样方法,审计抽样技术 jQ[M4)>_k`
audit strategies 审计策略 ezR!ngt
audit summary 审计总结,审计小结 2E
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audit team 审计小组 |~I-
audit test 审计测试 70&]nb6f
audit trail 审计轨迹 N2_9V~!
audit work 审计工作 999E0A$dkv
audit working paper 审计工作底稿 z
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audited financial statement 审计会计报表,已审计财务报表 ' y9yx[
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Auditing Guidelines (the~) 审计规范指南 FTfejk!
auditing standards 审计准则 P Zc{wbjp&
audit-oriented working paper (审计)业务类工作底稿 F&I ;E i
authorisation 授权 G,J~Ed
authorisation of transaction 交易的授权 J}vxK
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availability 可获得性 xjDV1Xf*
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balance 余额;差额;平衡 wWNHZv&
balance sheet 资产负债表 cjel
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bank 银行 @xI:ZtM
bank account 银行账户,银行户头 8Qg,U
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bank statement 银行对账单 j7M[]/|
barter transaction 易货交易,以物换物交易 /Xds+V^Z
basis of audit 审计依据 P5*~Wi`
basis of preparation (会计报表的)编制基础 7>`VZ?
book of account 账目,账簿 eHjn<@
borrowing 借款,贷款,借债 Ka"Z,\T
branch 分支,分支机构,分店 !7
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brought forward (账户余额等的)承上年,承上期,承上页 iS"(
budget 预算 =(~UK9`
building 建筑物;大楼 oT\u^WU
business conditions 业务情况,经营情况 02~+$R]L
business licence (企业等的)营业执照 Z $? Ql@M
business relation 业务关系 krC4O2Fkj
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