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 1AFA=t:]p
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审计词汇英汉对照 YchH~m|
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ability to continue as a going concern 持续经营能力 BL4-7
acceptability 可接受性,可接受程度 h>bx}$q
acceptable level of detection risk 检查风险的可接受水平 fTX;.M/%
acceptance of engagement 接受委托 8l">cVo]T
accepting the engagement for the first time 首次接受委托 L\iFNT}g`
access to asset 对资产的接触 q0\6F^;M
according to 根据,依据,依照 $`'/+x"%
account balance 账户余额 M'l ;:
account for 对……进行会计处理,核算;解释 #|``ca54B
accounting 会计,会计学 8JUwf
accounting advisory serve 会计咨询服务 (Awm9|.{+
accounting firm 会计师事务所 .tr!(O],h
accounting information 会计信息,会计资料 9Gz=lc[!7
accounting period 会计期间 xd0 L{ue.
accounting policies 会计政策 >KKMcTO
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accounting professional bodies 会计职业组织,会计职业团体 CTA3*Gn
accounting records 会计记录 x$(f7?s] 1
accounting responsibility 会计责任 8a"%0d#
accounting service 会计服务 C9 j|OSgk
accounting standards 会计准则 a-J.B.A$Z/
Accounting Standards for Business Enterprises 企业会计准则 k==h|\|
accounting system 会计系统 ?Ss!
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accounting treatment 会计处理 yaV|AB$v
accuracy 准确性,精确性 v(%*b,^
additional audit procedures 追加审计程序 e@YK@?^#N
addressee 收件人,收信人 6-ils3&
Administration of State-owned Assets (the~) 国有资产管理局 |sZHUf_
administrative laws and regulations 行政法规 2 8u_!f[
adverse impact 不利影响,负面影响 ~7Ux@Sx;
adverse opinion 反对意见 H" 7u7l
advisory group 咨询组,顾问组 p{dj~ &v
agency fee 代理费,代理费用 GsM<2@?
aggregate 总计,合计为…… caX<
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alternation of document and record 变造文件和记录 o[D9I
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alternative audit procedures 替代审计程序,备选审计程序 3HK\BS
amend 修改,修订 PeEj&4k
amortisation 摊销 |(^PS8wG
analytical capacity 分析能力 <ZR9GlIr
analytical procedures 分析性程序 MnW+25=N
annual financial statements 年度会计报表,年度财务报表 FML(4BY,
appendix 附录,附表 +x}<IS8
applicable 适用的 7E!5G2XX~~
applicable laws and regulations 适用的法规 `~q <N
application systems 应用系统 13/]DF,S"^
apply consistently 一贯地执行,一贯地实施 ;YL i{
appropriate 适当的,合适的; Nmh*EAJSy
征用,挪用 &PtJ$0%q
appropriate authorization 适当的授权 ZqO^f*F>h
appropriateness of audit evidence 审计证据的适当性 LBP`hK:>W~
approval 批准,核准 lU8Hd|@-
assertion (会计报表上的)认定;确认 +m,yA mEEd
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )@bQu~Y
asset 资产,财产 ]5:8Z@
asset restructuring 资产重组 8DaL,bi*.
assignment of duties 职责的划分 Q#zmf24W
assistant 助理,助理人员 mpJ#:}n
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 "kqPmeI
assumption 假设,假定 RViuJ;
at a given date 在某一特定时日 U:_^#\p
attestation 鉴证,公证 0_t!T'jr7
attestation service 鉴证服务 +^T@sa`[I
audit adjustment 审计调整 7. ;3e@s
audit areas 审计领域 ]e@Oiq
audit conclusion 审计结论 -A!%*9Z
audit effectiveness 审计效果 ~W]TD@w
audit efficiency 审计效率 3sZ\0P}
audit engagement letter 审计业务约定书 $PHvA6D
audit evidence 审计证据 k"w"hg&e
audit fee 审计费 `*KHSA
audit files 审计档案 u> 7=AlWF-
audit findings 审计中发现的事项 SasJic2M
audit implementation stage 审计实施阶段 *-p}z@8
audit mark 审计标识 >[*qf9$
audit materiality 审计重要性 4+ Z]3oIRE
audit method 审计方法 x-3\Ls[I
audit objective 审计目标,审计目的 [!OxZ!
audit of financial statements 会计报表审计,财务报表审计 ,zY$8y]
audit opinion 审计意见 i
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audit period 被审计期间,被审计年度 kMd.h[X~
audit plan 审计计划 Q]>.b%s[
audit planning 编制审计计划,制定审计计划,审计计划 N] sAji*
audit planning stage 审计计划阶段 A3@6N(
audit procedure 审计程序 *;*r8[U}q
audit programme 审计程序表,具体审计计划 J-hbh
audit report 审计报告 4{`{WI{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 5XBH$&Td
audit report with a qualified opinion 有保留意见的审计报告 +srGN5!
audit report with an adverse opinion 否定意见的审计报告 L;I]OC^J
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 }`~+]9<
audit responsibility 审计责任 |
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audit results 审计结果 ea')$gR
audit risk 审计风险 'b{]:Y
audit sampling 审计抽样 D d</`iUq
audit sampling techniques 审计抽样方法,审计抽样技术 C~iL3Cb
audit strategies 审计策略 S^ \Vgi(
audit summary 审计总结,审计小结 kPLxEwl
audit team 审计小组 'q:`? nJ^
audit test 审计测试 y
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audit trail 审计轨迹 )+ 2hl
audit work 审计工作 )Z9>$V$j
audit working paper 审计工作底稿 ~R92cH>L
audited financial statement 审计会计报表,已审计财务报表 RrQJ/ts7}
Auditing Guidelines (the~) 审计规范指南 ) hfpwdQ
auditing standards 审计准则 >\3V a
audit-oriented working paper (审计)业务类工作底稿 0KOgw*>_
authorisation 授权 }U"&8%PZr
authorisation of transaction 交易的授权 j8lb~0JD
availability 可获得性 Q$@I"V&G.
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balance 余额;差额;平衡 YcpoL@ab
balance sheet 资产负债表 r\V
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bank 银行 NHZz _a=
bank account 银行账户,银行户头 ^$hH1H+V
bank statement 银行对账单 |8tilOqI
barter transaction 易货交易,以物换物交易 `RL"AH:+
basis of audit 审计依据 WEi2=3dV
basis of preparation (会计报表的)编制基础 @2 fg~2M1
book of account 账目,账簿 f=K]XTw~
borrowing 借款,贷款,借债 ut7zVp<"
branch 分支,分支机构,分店 X_\otVh(D
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 @t_=Yl2;
building 建筑物;大楼 HCC#j9UN6
business conditions 业务情况,经营情况 5C5sgR C
business licence (企业等的)营业执照
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business relation 业务关系 +!.^zp21
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