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 yE}BfU { .
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审计词汇英汉对照 !z?0 :Jg
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ability to continue as a going concern 持续经营能力 '5AvT:
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acceptability 可接受性,可接受程度 `v~!H\q
acceptable level of detection risk 检查风险的可接受水平 m*`cuSU|o
acceptance of engagement 接受委托 Ey'J]KVW
accepting the engagement for the first time 首次接受委托 EA6t36|TX
access to asset 对资产的接触 NIaF 5z
according to 根据,依据,依照 pL! a
account balance 账户余额 mGO>""<:
account for 对……进行会计处理,核算;解释 \2j|=S6
accounting 会计,会计学 A?DB#-z.r
accounting advisory serve 会计咨询服务 Gbn4*<N
accounting firm 会计师事务所 {8 N=WZ
accounting information 会计信息,会计资料 9_GokU P_
accounting period 会计期间 Q{[@`bZB
accounting policies 会计政策 "?P[9x}
accounting professional bodies 会计职业组织,会计职业团体 U_l7CCK +
accounting records 会计记录 7lwTZ*rnY
accounting responsibility 会计责任 Q70bEHLA
accounting service 会计服务 ~\[?wN
accounting standards 会计准则 @ ICbKg:
Accounting Standards for Business Enterprises 企业会计准则 y+A{Y
accounting system 会计系统 JD ]OIh
accounting treatment 会计处理 ./7v",#*.'
accuracy 准确性,精确性 z{|LQt6q
additional audit procedures 追加审计程序 F?cq
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addressee 收件人,收信人 U;
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Administration of State-owned Assets (the~) 国有资产管理局 'l|R5
administrative laws and regulations 行政法规 SRItE\"Xe
adverse impact 不利影响,负面影响 {OCJ(^8i
adverse opinion 反对意见 5}XvL'
advisory group 咨询组,顾问组 ETO$9}x[
agency fee 代理费,代理费用 1Cv#nhmp
aggregate 总计,合计为…… p,;mYm s
alternation of document and record 变造文件和记录 =U"dPLax
alternative audit procedures 替代审计程序,备选审计程序 4jGLAor|
amend 修改,修订 NI.`mc6Xd
amortisation 摊销 *T1~)z}j<
analytical capacity 分析能力 t8/%Dgu
analytical procedures 分析性程序 I+"
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annual financial statements 年度会计报表,年度财务报表 ZdH1nX(Yh3
appendix 附录,附表 Sy
applicable 适用的 TBnvV 5_
applicable laws and regulations 适用的法规 DW|vMpU]u
application systems 应用系统 B |&F%P0:
apply consistently 一贯地执行,一贯地实施 )xt4Wk/
appropriate 适当的,合适的; 5un^yRMB-
征用,挪用 c`jDW S
appropriate authorization 适当的授权 '$
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appropriateness of audit evidence 审计证据的适当性 ?Ht=[ l=
approval 批准,核准 \|t{e8}
assertion (会计报表上的)认定;确认 NR3`M?Hjf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 M{E{N K
asset 资产,财产 2h q>T
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asset restructuring 资产重组 iSiDSeW8
assignment of duties 职责的划分 R=M!e<'
assistant 助理,助理人员 m$:&P|!'p
associated company 联属公司,联营公司 <
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association 联合,结合;协会,社团 Pl78fs"L@
assumption 假设,假定 ~O03Sit-
at a given date 在某一特定时日 55m<XC
attestation 鉴证,公证 8r^ ~0nm
attestation service 鉴证服务 X;!~<~@Y
audit adjustment 审计调整 j?-R]^-5
audit areas 审计领域 y@;%Uv&
audit conclusion 审计结论 Js{=i>D
audit effectiveness 审计效果 pbLGe'
audit efficiency 审计效率 aWGon]2p
audit engagement letter 审计业务约定书 AVFjBybu9
audit evidence 审计证据 +pp9d-n
audit fee 审计费 *aRX \TnN
audit files 审计档案 @Y-TOCadT
audit findings 审计中发现的事项 mQr0sI,o]
audit implementation stage 审计实施阶段
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audit mark 审计标识 3ZojE ux`
audit materiality 审计重要性 F8=nhn
audit method 审计方法 c1%rV`)]
audit objective 审计目标,审计目的 %Q~CB7ILK
audit of financial statements 会计报表审计,财务报表审计 rMp9jG@3
audit opinion 审计意见 Lgi[u"Du
audit period 被审计期间,被审计年度 z<&m*0WYA
audit plan 审计计划 T)SbHp Y
audit planning 编制审计计划,制定审计计划,审计计划 !#}7{
audit planning stage 审计计划阶段 0m)&YFZ[(
audit procedure 审计程序 A'-_TFwW
audit programme 审计程序表,具体审计计划 LchnBtjn
audit report 审计报告 fdv`7u+}a
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Ns=AjhLc z
audit report with a qualified opinion 有保留意见的审计报告 DDeE(E
audit report with an adverse opinion 否定意见的审计报告 ?WFh',`:
audit report with dual dates 双重日期审计报告 e;ty !)]
audit reporting stage 审计报告阶段 1%`7.;!i
audit responsibility 审计责任 GwLFL.Ke
audit results 审计结果 &`
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audit risk 审计风险 lZWX7FO'
audit sampling 审计抽样 J/ W{/E>;
audit sampling techniques 审计抽样方法,审计抽样技术 Xy7Z38G
audit strategies 审计策略 D7?C
audit summary 审计总结,审计小结 +sZUJ
audit team 审计小组 y%cO#P@
audit test 审计测试 \40YGFO
audit trail 审计轨迹 k
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audit work 审计工作 p#@Z$gTH`'
audit working paper 审计工作底稿 0X9Y~TM%
audited financial statement 审计会计报表,已审计财务报表 <Q5Le dN
Auditing Guidelines (the~) 审计规范指南 'C>U=cE7
auditing standards 审计准则 2]WE({P
audit-oriented working paper (审计)业务类工作底稿 P Sx304
authorisation 授权 $nPAm6mH
authorisation of transaction 交易的授权 `G$1n#&
availability 可获得性 51xk>_Hm}|
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balance 余额;差额;平衡 IL!=mZ>2O
balance sheet 资产负债表 ^^Jnv{)
bank 银行 +j[oE I`e
bank account 银行账户,银行户头 B0Xl+JIR#
bank statement 银行对账单 XL5Es:"+?S
barter transaction 易货交易,以物换物交易 n(vDytrj;
basis of audit 审计依据 \2kPq>hu
basis of preparation (会计报表的)编制基础 c&'JmKV>&
book of account 账目,账簿 v:|(8Y
borrowing 借款,贷款,借债 ${hz e<g
branch 分支,分支机构,分店 N "Wqy
brought forward (账户余额等的)承上年,承上期,承上页 vqNsZ 8|`
budget 预算 K_/B?h
building 建筑物;大楼 6}dR$*=
business conditions 业务情况,经营情况 }!d;(/)rb
business licence (企业等的)营业执照 !<n"6KA.
business relation 业务关系 q4k@l
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