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 #5o(h+w)
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ability to continue as a going concern 持续经营能力 _u QOHwn
acceptability 可接受性,可接受程度 WX3-\Y5E
acceptable level of detection risk 检查风险的可接受水平 tf`^v6m%]
acceptance of engagement 接受委托 28d'7El$
accepting the engagement for the first time 首次接受委托 9V*qQS5<p
access to asset 对资产的接触 ,.FxIl]
according to 根据,依据,依照 xMG~N`r
account balance 账户余额 FJ)$f?=Qd
account for 对……进行会计处理,核算;解释 |Ds1
accounting 会计,会计学 B
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accounting advisory serve 会计咨询服务 #!+:!_45
accounting firm 会计师事务所 {;6`_-As%
accounting information 会计信息,会计资料
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accounting period 会计期间 T1=fNF
accounting policies 会计政策 s?L
accounting professional bodies 会计职业组织,会计职业团体 sD#.Oq4&]y
accounting records 会计记录 /h|#J
accounting responsibility 会计责任 ^s"R$?;h
accounting service 会计服务 ji0@P'^;
accounting standards 会计准则 /f;~X"!
Accounting Standards for Business Enterprises 企业会计准则 I9ep`X6Y
accounting system 会计系统 #?:l b1
accounting treatment 会计处理 k@W1-D?
accuracy 准确性,精确性 O6^]=/wd
additional audit procedures 追加审计程序 BLD gt~h#
addressee 收件人,收信人 9p(.A$
Administration of State-owned Assets (the~) 国有资产管理局 7J<5f)
administrative laws and regulations 行政法规 JIq=* '
adverse impact 不利影响,负面影响 P+/e2Y
adverse opinion 反对意见 o!A+&{
advisory group 咨询组,顾问组 ;u)I\3`*!
agency fee 代理费,代理费用 yD}B%\45
aggregate 总计,合计为…… s!$7(Q86R
alternation of document and record 变造文件和记录 zy
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alternative audit procedures 替代审计程序,备选审计程序 ^k9I(f^c-_
amend 修改,修订 {3aua:q
amortisation 摊销 YNi.SXH
analytical capacity 分析能力 5$C-9
analytical procedures 分析性程序 +52{-a,>
annual financial statements 年度会计报表,年度财务报表 oNF6<A(@$
appendix 附录,附表 Ig>(m49d
applicable 适用的 }*]-jWt1J\
applicable laws and regulations 适用的法规 1iF1GkLEq
application systems 应用系统 6T`i/".
apply consistently 一贯地执行,一贯地实施 c{w2Gt!
appropriate 适当的,合适的; ]~siaiN[
征用,挪用 EXqE~afm2
appropriate authorization 适当的授权 3(80:@|
appropriateness of audit evidence 审计证据的适当性 )lDD\J7
approval 批准,核准 u]UOSf n
assertion (会计报表上的)认定;确认 7-fb.V9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 X=&KayD
asset 资产,财产 13x p_j
asset restructuring 资产重组 --BW
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assignment of duties 职责的划分 '6%2.[o
assistant 助理,助理人员 ?4T-@~~*`=
associated company 联属公司,联营公司 CRy|kkT
association 联合,结合;协会,社团 R0*|Lo$6
assumption 假设,假定 ab?aQ*$+
at a given date 在某一特定时日 d8P^lv*rQW
attestation 鉴证,公证 4^o^F-k'
attestation service 鉴证服务 6
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audit adjustment 审计调整 +v:SM9
audit areas 审计领域 >i?oC^QM
audit conclusion 审计结论 [(7S .5I
audit effectiveness 审计效果 Wmv#:U
audit efficiency 审计效率 mQ"-,mMI
audit engagement letter 审计业务约定书 :gFx{*xN/9
audit evidence 审计证据 ~((O8@
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audit fee 审计费 S{T >}'y
audit files 审计档案 \Yr Ue1
audit findings 审计中发现的事项 $6R-5oQ
audit implementation stage 审计实施阶段 ,Ma^ &ypH
audit mark 审计标识 +9sQZB# (
audit materiality 审计重要性 X|]AT9W
audit method 审计方法 O5BYD=7
audit objective 审计目标,审计目的 ;#< 0<
audit of financial statements 会计报表审计,财务报表审计 MkXmA`cP
audit opinion 审计意见 SQ+Gvq%Q]
audit period 被审计期间,被审计年度 ysnx3(+|
audit plan 审计计划 !0<,@v"
audit planning 编制审计计划,制定审计计划,审计计划 +]{G@pn
audit planning stage 审计计划阶段 <t!W5q
audit procedure 审计程序 EQSQFRk;
audit programme 审计程序表,具体审计计划 ;L ^o*`
audit report 审计报告 k)TpnH! "
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~WF\
audit report with a qualified opinion 有保留意见的审计报告 ]JQ
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audit report with an adverse opinion 否定意见的审计报告 /&JT~M
audit report with dual dates 双重日期审计报告 6[AL|d
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audit reporting stage 审计报告阶段 /Z}}(6T
audit responsibility 审计责任 t\O16O7S
audit results 审计结果 Bdpy:'fJn
audit risk 审计风险 <<O$ G7c
audit sampling 审计抽样 xxQ;xI0+]
audit sampling techniques 审计抽样方法,审计抽样技术 AbW6x
audit strategies 审计策略 ~6md !o%i
audit summary 审计总结,审计小结 o.`5D%}i
audit team 审计小组
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audit test 审计测试 * kh tJ]=
audit trail 审计轨迹 ]A_`0"m.U
audit work 审计工作 w5 Li&m
audit working paper 审计工作底稿 0#gK6o!
audited financial statement 审计会计报表,已审计财务报表 \cM2k-
Auditing Guidelines (the~) 审计规范指南 SUK?z!f<i
auditing standards 审计准则 {?7Uj
audit-oriented working paper (审计)业务类工作底稿 _+3::j~;m
authorisation 授权 _7y[B&g[r
authorisation of transaction 交易的授权 %iqD5x$OA
availability 可获得性 86a\+Kz%%L
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balance 余额;差额;平衡 W\V.r$? v
balance sheet 资产负债表 *|HY>U.
bank 银行 ChQxa
bank account 银行账户,银行户头 )D%~`,#pQ
bank statement 银行对账单 |u p
barter transaction 易货交易,以物换物交易 bpa?C
basis of audit 审计依据 3=V&K-
basis of preparation (会计报表的)编制基础 ql
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book of account 账目,账簿 %J-GKpo/S
borrowing 借款,贷款,借债 1G`Pmh@
branch 分支,分支机构,分店 tfWS)y7
brought forward (账户余额等的)承上年,承上期,承上页 dlnX_+((KC
budget 预算 b|(:[nB
building 建筑物;大楼 "d}Gp9+$VY
business conditions 业务情况,经营情况 ]hV*r@d
business licence (企业等的)营业执照
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business relation 业务关系 RT8 ?7xFc
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