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 |%oI,d=ycv
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审计词汇英汉对照 T65"?=<EB
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ability to continue as a going concern 持续经营能力 LGK&&srJs
acceptability 可接受性,可接受程度 ||L^yI~_d
acceptable level of detection risk 检查风险的可接受水平 fK _uuw4
acceptance of engagement 接受委托 T>pyYF1Q
accepting the engagement for the first time 首次接受委托 2bOl`{x
access to asset 对资产的接触 h1H$3TpP
according to 根据,依据,依照 Jj/}GVNc7
account balance 账户余额 |- <72$j
account for 对……进行会计处理,核算;解释 0|<9eD\I=
accounting 会计,会计学 ik](k"1{
accounting advisory serve 会计咨询服务 7p-
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accounting firm 会计师事务所 n[B[hAT
accounting information 会计信息,会计资料 lMl'+ yy
accounting period 会计期间 S,EL=3},=
accounting policies 会计政策 i;atYltEJ2
accounting professional bodies 会计职业组织,会计职业团体 h=qT@)h1>
accounting records 会计记录 6L;
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accounting responsibility 会计责任 UhJ{MUH`
accounting service 会计服务 \a4X},h\
accounting standards 会计准则 "Zy:q'`o
Accounting Standards for Business Enterprises 企业会计准则 _e/Bg~
accounting system 会计系统 ol K+|nR
accounting treatment 会计处理 xYZ,.
accuracy 准确性,精确性 s(?%A
additional audit procedures 追加审计程序 mo+!79&
addressee 收件人,收信人 [mQdc?n\
Administration of State-owned Assets (the~) 国有资产管理局 *\@RBJGF
administrative laws and regulations 行政法规 ~MP |L?my
adverse impact 不利影响,负面影响 artn _
adverse opinion 反对意见
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advisory group 咨询组,顾问组 UM`{V5NG#
agency fee 代理费,代理费用 O c.fvP^ZD
aggregate 总计,合计为…… Z- t&AH
alternation of document and record 变造文件和记录 } '?qUy3x
alternative audit procedures 替代审计程序,备选审计程序 eY-h<K)y
amend 修改,修订 W/3sJc9
amortisation 摊销 OwEu S#-
analytical capacity 分析能力 +h
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analytical procedures 分析性程序 /M'd$k"0z
annual financial statements 年度会计报表,年度财务报表 _Hd|y
appendix 附录,附表 SME9hS$4
applicable 适用的 as'yYn8
applicable laws and regulations 适用的法规 w3 kkam"
application systems 应用系统 c%WO#}r|
apply consistently 一贯地执行,一贯地实施 r
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appropriate 适当的,合适的; ][b|^V
征用,挪用 zVa&4 T-
appropriate authorization 适当的授权 m)LI|
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appropriateness of audit evidence 审计证据的适当性 )t@9!V
approval 批准,核准 *u:,@io7'G
assertion (会计报表上的)认定;确认 :|$cG~'J
assessed level of control risk 对控制风险的评估,控制风险的评估水平 `N&*+!O%
asset 资产,财产 wdAKU+tM
asset restructuring 资产重组 )[J@s=
assignment of duties 职责的划分 Mk0x#-F
assistant 助理,助理人员 1C<d^D_!p
associated company 联属公司,联营公司 YU" /p|!1
association 联合,结合;协会,社团 Z#B}#*<C
assumption 假设,假定 z9g ++]rkJ
at a given date 在某一特定时日 L ph0C^8
attestation 鉴证,公证 gL-kI*Ra
attestation service 鉴证服务 wJ pb$;
audit adjustment 审计调整 6^t#sEf
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audit areas 审计领域 o[}Dj6e\t
audit conclusion 审计结论 iC5HrOl6U
audit effectiveness 审计效果 0j;ZPqEf3
audit efficiency 审计效率 Z'>UR.g
audit engagement letter 审计业务约定书 +7o1&D*v
audit evidence 审计证据 (9oo8&GG
audit fee 审计费 h]L.6G|hEN
audit files 审计档案 8nu!5 3
audit findings 审计中发现的事项 %\(-<aT
audit implementation stage 审计实施阶段 u
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audit mark 审计标识 Ow*va\0
audit materiality 审计重要性 p^*a>d:d]
audit method 审计方法 ZG2EOy
audit objective 审计目标,审计目的 mI!iSVqr
audit of financial statements 会计报表审计,财务报表审计 jL8A_'3B
audit opinion 审计意见 TIZ2'q5wg
audit period 被审计期间,被审计年度 )c&ya|h
audit plan 审计计划 }<X* :%#b
audit planning 编制审计计划,制定审计计划,审计计划 VBQAkl?(}4
audit planning stage 审计计划阶段 c+E \e] {
audit procedure 审计程序 YPGzI]\
audit programme 审计程序表,具体审计计划 /FE+WA}r
audit report 审计报告 U3z23LgA
audit report with a disclaimer of opinion 拒绝表示意见审计报告 QNINn>2
audit report with a qualified opinion 有保留意见的审计报告 qR!ZtJ5j
audit report with an adverse opinion 否定意见的审计报告 z,$uIv}'@
audit report with dual dates 双重日期审计报告 wM4{\ f\
audit reporting stage 审计报告阶段 p<(a);<L
audit responsibility 审计责任 Uz_p-J0
audit results 审计结果 !.X/(R7J
audit risk 审计风险 x?V^l*
audit sampling 审计抽样 S*=^I2;
audit sampling techniques 审计抽样方法,审计抽样技术 .:f ao'
audit strategies 审计策略 0?8>{!I
audit summary 审计总结,审计小结 :e=7=|@7
audit team 审计小组 ULxQyY;32
audit test 审计测试 ZP!.C&O
audit trail 审计轨迹 >;1w-n
audit work 审计工作 {q`8+$Z;
audit working paper 审计工作底稿 bR)P-9rs
audited financial statement 审计会计报表,已审计财务报表 vR:#g;mnk
Auditing Guidelines (the~) 审计规范指南 Y @'do)
auditing standards 审计准则 ?k4Hk$V
audit-oriented working paper (审计)业务类工作底稿 >oWPwXA
authorisation 授权 S+~;PmN9qL
authorisation of transaction 交易的授权 K=o {
availability 可获得性 q[VQ?b~9
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balance 余额;差额;平衡 p@%Pdx
balance sheet 资产负债表 )K@D4sl
bank 银行 K"XwSZ/
bank account 银行账户,银行户头 F?R6zvive
bank statement 银行对账单 U5N |2
barter transaction 易货交易,以物换物交易 S$hxR
basis of audit 审计依据 1Z)P.9c
basis of preparation (会计报表的)编制基础 SQ> Yf\
book of account 账目,账簿 J.:
borrowing 借款,贷款,借债 B=K<k+{6"
branch 分支,分支机构,分店 ;"Qq/knVL
brought forward (账户余额等的)承上年,承上期,承上页 )s^gT]"N
budget 预算 fqbeO 9x
building 建筑物;大楼
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business conditions 业务情况,经营情况 r3U7`P
business licence (企业等的)营业执照 Y\_mqd
business relation 业务关系 XrTc5V
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