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 540-l Me
$0~H~-
审计词汇英汉对照 !-_0I:m
Az8>^|@
A K*xqQ]&
g[!t@K
;!v2kVuS]
ability to continue as a going concern 持续经营能力 F#*vJb)
acceptability 可接受性,可接受程度 $e)d!m.
acceptable level of detection risk 检查风险的可接受水平 Y!N*J
acceptance of engagement 接受委托 ^2rNty,nH
accepting the engagement for the first time 首次接受委托 }1VxMx@
access to asset 对资产的接触 8*-8"It<"
according to 根据,依据,依照 r({!ejT{U
account balance 账户余额 SV0E7qX
account for 对……进行会计处理,核算;解释 Ne!F
p
accounting 会计,会计学 w7@fiH{
accounting advisory serve 会计咨询服务 G1=GzAd$5
accounting firm 会计师事务所 B"rnSui
accounting information 会计信息,会计资料
) j
v]Oz
accounting period 会计期间 UE3(L
^
accounting policies 会计政策 ?mU
3foa
accounting professional bodies 会计职业组织,会计职业团体 (n_lu=E70
accounting records 会计记录 XkLl (uyh
accounting responsibility 会计责任 (Z;;v|F.i=
accounting service 会计服务 Cp` [0v~0
accounting standards 会计准则 Ab ,n^
Accounting Standards for Business Enterprises 企业会计准则 e33 j&:O
accounting system 会计系统 VJmX@zX9
accounting treatment 会计处理 ^x-vOGlR
accuracy 准确性,精确性 &MKG#Y}
additional audit procedures 追加审计程序 (99P9\[p
addressee 收件人,收信人 V3DXoRE-8i
Administration of State-owned Assets (the~) 国有资产管理局 :
34]}`-
administrative laws and regulations 行政法规 PeT _Ty
adverse impact 不利影响,负面影响 _H@Y%"ZHJ6
adverse opinion 反对意见 |h$*z9bsf
advisory group 咨询组,顾问组 5#3/
agency fee 代理费,代理费用 G-
wQ
weJ9
aggregate 总计,合计为…… 91d@/z
alternation of document and record 变造文件和记录 F9@,T8I
alternative audit procedures 替代审计程序,备选审计程序 {\3k(NdEX
amend 修改,修订 ^PA >t$
amortisation 摊销 ChO?Lm$y
analytical capacity 分析能力 ~b;l08 <
analytical procedures 分析性程序 8|*#r[x
annual financial statements 年度会计报表,年度财务报表 itClCEOA
appendix 附录,附表 z ea=vx>`
applicable 适用的 C%_^0#8-0
applicable laws and regulations 适用的法规 4gbi?UAmX
application systems 应用系统 :ZG^`H/X1d
apply consistently 一贯地执行,一贯地实施 Ja<pvb
appropriate 适当的,合适的; _yk}
[x0>
征用,挪用 {uH
4
j4)2
appropriate authorization 适当的授权 /)fx(u#
appropriateness of audit evidence 审计证据的适当性 9 f$S4O5
approval 批准,核准 >fHg1d2-
assertion (会计报表上的)认定;确认 tVVnQX
assessed level of control risk 对控制风险的评估,控制风险的评估水平 hd{Vz{;W
asset 资产,财产 64xq@_+
asset restructuring 资产重组 5y-8_)y8o
assignment of duties 职责的划分 5(e?,B }
assistant 助理,助理人员
Z)}q=NjA
associated company 联属公司,联营公司 ;]YQWK
association 联合,结合;协会,社团 NJK?5{H'
assumption 假设,假定 JA0$Fz
at a given date 在某一特定时日 Y*nzOD$
attestation 鉴证,公证 i\hH .7G1
attestation service 鉴证服务 BM PLL2I
audit adjustment 审计调整 `~|8eKFq!
audit areas 审计领域 \|^fG9M~
audit conclusion 审计结论 7
+A-S9P)
audit effectiveness 审计效果 ZK,}3b{
audit efficiency 审计效率 B198_T!
audit engagement letter 审计业务约定书 Fq3[/'M^
audit evidence 审计证据 kB_u U !G
audit fee 审计费 8was/^9;
audit files 审计档案 k<W n
audit findings 审计中发现的事项 .s$#: ls?
audit implementation stage 审计实施阶段 "a;z
audit mark 审计标识 S~^0
_?
audit materiality 审计重要性 <qZ"W6&&
audit method 审计方法 Cr0
\7
audit objective 审计目标,审计目的 XgY( Vv
audit of financial statements 会计报表审计,财务报表审计 yH_L<n
audit opinion 审计意见 LL3RC6;e
audit period 被审计期间,被审计年度 Kp,}7%hDw!
audit plan 审计计划 1o)Vzv
audit planning 编制审计计划,制定审计计划,审计计划 JHpoW}7QB
audit planning stage 审计计划阶段 &We1i&w
audit procedure 审计程序 Q]X0O10
audit programme 审计程序表,具体审计计划 ?3
J
audit report 审计报告 }gi>Z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 VU,
\OOp
audit report with a qualified opinion 有保留意见的审计报告 Y ON@G5^
audit report with an adverse opinion 否定意见的审计报告 _i [.5
audit report with dual dates 双重日期审计报告 tV2SX7N
audit reporting stage 审计报告阶段 etF?,^)h=g
audit responsibility 审计责任 YbZ<=ZzO4
audit results 审计结果 ( 8+ _~_
audit risk 审计风险 wqDRFZ1*P
audit sampling 审计抽样 rhFa rm4a
audit sampling techniques 审计抽样方法,审计抽样技术 TSu^.K
audit strategies 审计策略 E\!:MCL
audit summary 审计总结,审计小结 KLBV(`MS
audit team 审计小组 pNpj
, H*4
audit test 审计测试 B.fL
gQK0
audit trail 审计轨迹 $IUP;
audit work 审计工作 A(AyLxB47*
audit working paper 审计工作底稿 iqf+rBL
audited financial statement 审计会计报表,已审计财务报表 \phG$4(7+
Auditing Guidelines (the~) 审计规范指南 e
#l/jFJU
auditing standards 审计准则 20 gPx;
audit-oriented working paper (审计)业务类工作底稿 =!NYvwg6;o
authorisation 授权 Bv"Fx*{W
authorisation of transaction 交易的授权 gOw|s1`2,
availability 可获得性 }8WpX2U
B HN>eS Y+
balance 余额;差额;平衡 5n;|K]UW
balance sheet 资产负债表 S8j;
oJ2d
bank 银行 G-oCA1UdN
bank account 银行账户,银行户头 ;@K,>$ur-
bank statement 银行对账单 {
y
0*cC
barter transaction 易货交易,以物换物交易 *|AnL}GJ
basis of audit 审计依据 @%J?[PG
basis of preparation (会计报表的)编制基础 )>at]mH
book of account 账目,账簿 ]!H*oP8a*
borrowing 借款,贷款,借债 Jl3l\I'
branch 分支,分支机构,分店 E*Vx^k$
brought forward (账户余额等的)承上年,承上期,承上页 ]OY6.m
budget 预算 ri~d Wx
building 建筑物;大楼 M0o=bYI
business conditions 业务情况,经营情况 (omdmT%D
business licence (企业等的)营业执照 6, ag\
business relation 业务关系 LXIlrZ9D5
rPK?pJ