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 RxE.t[
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审计词汇英汉对照 |OiM(E(
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ability to continue as a going concern 持续经营能力 ?kULR0uL+
acceptability 可接受性,可接受程度 _<%YLv
acceptable level of detection risk 检查风险的可接受水平 >rXD Lj-e
acceptance of engagement 接受委托 88KQ) NU
accepting the engagement for the first time 首次接受委托 gsYQ"/S9
access to asset 对资产的接触 4rLc]
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according to 根据,依据,依照 zF@[S
account balance 账户余额 H`s[=Y,m
account for 对……进行会计处理,核算;解释 fTt\@"V
accounting 会计,会计学 A|(!\J0
accounting advisory serve 会计咨询服务 /?NfU.+K
accounting firm 会计师事务所 Rn*@)5
accounting information 会计信息,会计资料 !u;gGgQF
accounting period 会计期间 =I0J1Ob
accounting policies 会计政策 K'f^=bcI
accounting professional bodies 会计职业组织,会计职业团体 2cjbb kq
accounting records 会计记录 }wZsM[NDB
accounting responsibility 会计责任 AC*SmQ\>!
accounting service 会计服务 y@(EGfI
accounting standards 会计准则 \M;cF"e-S
Accounting Standards for Business Enterprises 企业会计准则 J1w,;T\55
accounting system 会计系统 Y;"jsK{$
accounting treatment 会计处理 mNlbiB
accuracy 准确性,精确性 J"-/ok(<@
additional audit procedures 追加审计程序 :F_>`{
addressee 收件人,收信人 ZnBGNr
Administration of State-owned Assets (the~) 国有资产管理局 j;I(w [@P
administrative laws and regulations 行政法规 #^tnRfS"
adverse impact 不利影响,负面影响 `>GXJ~:D["
adverse opinion 反对意见 mU]p
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advisory group 咨询组,顾问组 E`Br# "/Bl
agency fee 代理费,代理费用 mV0u:ws
aggregate 总计,合计为…… F:sUGM,
alternation of document and record 变造文件和记录 B
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alternative audit procedures 替代审计程序,备选审计程序 26p_fKY
amend 修改,修订 DVt^O[
amortisation 摊销 H43d[@h
analytical capacity 分析能力 -p"}K~lt:
analytical procedures 分析性程序 yg6o#;
annual financial statements 年度会计报表,年度财务报表 'nS>'yYH#
appendix 附录,附表 ~iPXn1
applicable 适用的 m/
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applicable laws and regulations 适用的法规 6n|][! f
application systems 应用系统 .7M.bpmqE
apply consistently 一贯地执行,一贯地实施 dsOt(yNo
appropriate 适当的,合适的; $Wjx$fD
征用,挪用 C~WWuju'
appropriate authorization 适当的授权 &Ez+4.srkh
appropriateness of audit evidence 审计证据的适当性 7uf5w0]
approval 批准,核准 4aKppj
assertion (会计报表上的)认定;确认 KAi_+/]K_
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9e4`N"#,lI
asset 资产,财产 j`+{FCB7
asset restructuring 资产重组 1,7
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assignment of duties 职责的划分 $wyPGok
assistant 助理,助理人员 S|T_<FCY
associated company 联属公司,联营公司 4|4 *rhwp
association 联合,结合;协会,社团 v4K! BW
assumption 假设,假定 q8uq%wf
at a given date 在某一特定时日 ~Kl"V%>
attestation 鉴证,公证 ac6@E4 _
attestation service 鉴证服务 +~|Jn_:A f
audit adjustment 审计调整 mM~&mAa+Z
audit areas 审计领域 E@6gTx*
audit conclusion 审计结论 }=JSd@`_
audit effectiveness 审计效果 o+L[o_er
audit efficiency 审计效率 i(ZzE
audit engagement letter 审计业务约定书 hUX8j9N>
audit evidence 审计证据 C$$Zwgy
audit fee 审计费 'V8o["P
audit files 审计档案 Z|fi$2k0!
audit findings 审计中发现的事项 %&0/Ypp=
audit implementation stage 审计实施阶段 {c~w
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audit mark 审计标识 -0TI7 @
audit materiality 审计重要性 s:cJF
audit method 审计方法 .Yvy37n((
audit objective 审计目标,审计目的 =$%-RX7
audit of financial statements 会计报表审计,财务报表审计 C+>mehDC_G
audit opinion 审计意见 Z78i7k }
audit period 被审计期间,被审计年度 aHb&+/HZ
audit plan 审计计划 b~B'FD
audit planning 编制审计计划,制定审计计划,审计计划 s>1\bio*I
audit planning stage 审计计划阶段 FS!9 j8
audit procedure 审计程序 tc{l?7P
audit programme 审计程序表,具体审计计划 Y;iI=U
audit report 审计报告 e&E7_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Vk2%yw>
audit report with a qualified opinion 有保留意见的审计报告 L,!\PV|
audit report with an adverse opinion 否定意见的审计报告 <
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audit report with dual dates 双重日期审计报告 auqN8_+=
audit reporting stage 审计报告阶段 e
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audit responsibility 审计责任 6,|>;,U7
audit results 审计结果 feH&Ug4?G
audit risk 审计风险 n*i&o;5
audit sampling 审计抽样 =M9R~J!
audit sampling techniques 审计抽样方法,审计抽样技术 ?* r
audit strategies 审计策略 ,7 m33Pv*
audit summary 审计总结,审计小结 deq5u>
audit team 审计小组 -m[ tYp,q
audit test 审计测试 kw} E0uY
audit trail 审计轨迹 :fnJp9c
audit work 审计工作 %%I:L~c
audit working paper 审计工作底稿 \}%_FnP0ZU
audited financial statement 审计会计报表,已审计财务报表 4^k8|#c
Auditing Guidelines (the~) 审计规范指南 X$G:3uoN
auditing standards 审计准则 x>,wmk5)
audit-oriented working paper (审计)业务类工作底稿 6
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authorisation 授权 ,7Ejb++/M,
authorisation of transaction 交易的授权 .gNziDO
availability 可获得性 L@jpid95
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balance 余额;差额;平衡 f="Zpl W
balance sheet 资产负债表 Z\]LG4N?
bank 银行 8N$Xq\Da+>
bank account 银行账户,银行户头 ueg%D+u
bank statement 银行对账单 <%W&xk
barter transaction 易货交易,以物换物交易 tk:nth
basis of audit 审计依据 W#kyD)(F
basis of preparation (会计报表的)编制基础 LNrM`3%2-
book of account 账目,账簿 B.smQt
borrowing 借款,贷款,借债 ,_/\pX0
branch 分支,分支机构,分店 WvoIh4]
brought forward (账户余额等的)承上年,承上期,承上页 H|,d`@U
budget 预算 :7X{s4AU6
building 建筑物;大楼 9i
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business conditions 业务情况,经营情况 ,\1Rf.
business licence (企业等的)营业执照 1(*+_TvZ
business relation 业务关系 %rf6>
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