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 Z)<>d.
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审计词汇英汉对照 X%sc:V
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ability to continue as a going concern 持续经营能力 :BS`Q/<w
acceptability 可接受性,可接受程度 '@FKgy;B)-
acceptable level of detection risk 检查风险的可接受水平 [(hENX}o:
acceptance of engagement 接受委托 <Ip}uy[Y
accepting the engagement for the first time 首次接受委托 YL]x>7T~4t
access to asset 对资产的接触 7K~=Q Ec
according to 根据,依据,依照 0
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account balance 账户余额 b3ZPlLx6
account for 对……进行会计处理,核算;解释 4s~o
accounting 会计,会计学 j<[<qU:
accounting advisory serve 会计咨询服务 <}ev Ow2
accounting firm 会计师事务所 ?AEpg.9R-
accounting information 会计信息,会计资料 [ 6M8a8C
accounting period 会计期间 8m iIlB
accounting policies 会计政策 +J2=\YO
accounting professional bodies 会计职业组织,会计职业团体 \*7Tj-#
accounting records 会计记录 \K=Jd#9c
accounting responsibility 会计责任 8r5j~Df
accounting service 会计服务 w*?JW
accounting standards 会计准则 &\A$Rj)
Accounting Standards for Business Enterprises 企业会计准则 :mij%nQ>$
accounting system 会计系统 M:A7=rO~
accounting treatment 会计处理 I<$lpU_H
accuracy 准确性,精确性 p8Pvctc
additional audit procedures 追加审计程序 xk,E
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addressee 收件人,收信人 \(Iy>L.
Administration of State-owned Assets (the~) 国有资产管理局 vR -/c
administrative laws and regulations 行政法规 MDRSI g
adverse impact 不利影响,负面影响 j=7 ]"%
adverse opinion 反对意见 qhogcAvE
advisory group 咨询组,顾问组 bAgKOfT
agency fee 代理费,代理费用 _z_uz\#,
aggregate 总计,合计为…… &{$\]sv
alternation of document and record 变造文件和记录 `O[M#y%*E
alternative audit procedures 替代审计程序,备选审计程序 7w9) ^
amend 修改,修订 >o@WT kF]
amortisation 摊销 +f+\uObi:
analytical capacity 分析能力 Tsa&R:SE
analytical procedures 分析性程序 "ey~w=B$M
annual financial statements 年度会计报表,年度财务报表 %FwLFo^v
appendix 附录,附表
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applicable 适用的 ]p~XTZgW
applicable laws and regulations 适用的法规 TOQvZ?_
application systems 应用系统 ]_-<[
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apply consistently 一贯地执行,一贯地实施 DY1o!thz)
appropriate 适当的,合适的; 9%4rO\q
征用,挪用 >4;A(s`
appropriate authorization 适当的授权 b*$^8%
appropriateness of audit evidence 审计证据的适当性 "kMpa]<c-6
approval 批准,核准
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assertion (会计报表上的)认定;确认 U!('`TYe
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3]wV`mD
asset 资产,财产 @+\OoOK<L
asset restructuring 资产重组 ztf (.~
assignment of duties 职责的划分 !d ZHG
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assistant 助理,助理人员 rXA7<_V g
associated company 联属公司,联营公司 ]R0^
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association 联合,结合;协会,社团 vHWw*gg(/E
assumption 假设,假定 z*:^*,
at a given date 在某一特定时日 JI
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attestation 鉴证,公证 yHCBf)N7\
attestation service 鉴证服务 zF{5!b
audit adjustment 审计调整 Nj?,'?'O}
audit areas 审计领域 JTx&_Ok#
audit conclusion 审计结论 k)4
audit effectiveness 审计效果 qUCiB}
audit efficiency 审计效率 .t\5H<z
audit engagement letter 审计业务约定书 {<bByHT!
audit evidence 审计证据 C0'Tua'
audit fee 审计费 Jyvc(~x
audit files 审计档案 N~SG=\rP;o
audit findings 审计中发现的事项 Dk:Zeo]+my
audit implementation stage 审计实施阶段 D>05F,a
audit mark 审计标识 UeE&rA]
audit materiality 审计重要性 =8[HC}s|$
audit method 审计方法
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audit objective 审计目标,审计目的 #qHo+M$"
audit of financial statements 会计报表审计,财务报表审计 *2@Ne[dYEF
audit opinion 审计意见 PZQ}G*p3
audit period 被审计期间,被审计年度 P*G&pitT
audit plan 审计计划 y!!p:3
audit planning 编制审计计划,制定审计计划,审计计划 U1B5gjN
audit planning stage 审计计划阶段 A2]N :=
audit procedure 审计程序 \3x,)~m
audit programme 审计程序表,具体审计计划 `XQM)A
audit report 审计报告 Z|E( !"zE9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H=EvT'g
audit report with a qualified opinion 有保留意见的审计报告 -]HO8}-Rjs
audit report with an adverse opinion 否定意见的审计报告 4u A;--j
audit report with dual dates 双重日期审计报告 s(F^P
audit reporting stage 审计报告阶段 9MVW~V
audit responsibility 审计责任 (1*?2u*j
audit results 审计结果 A\gj\&B0"
audit risk 审计风险 s>^*GQw
audit sampling 审计抽样 [K,&s8N5
audit sampling techniques 审计抽样方法,审计抽样技术 Z3=t"
audit strategies 审计策略 gZ:)l@ Wu
audit summary 审计总结,审计小结 cvi+AZ=
audit team 审计小组 Bm1yBKjO
audit test 审计测试 KD=T04v
audit trail 审计轨迹 )N<>L/R
audit work 审计工作 W.{#Pg1Da
audit working paper 审计工作底稿 -_v[oqf$
audited financial statement 审计会计报表,已审计财务报表 gQ h;4v
Auditing Guidelines (the~) 审计规范指南 ewD61Y8-
auditing standards 审计准则 p<tj6O
audit-oriented working paper (审计)业务类工作底稿 $GPenQ~},
authorisation 授权 }B^KV#_{S
authorisation of transaction 交易的授权 'Q?nU^:F#
availability 可获得性 xqX~nV#TB
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balance 余额;差额;平衡 Ggsfr;m\`
balance sheet 资产负债表 8g^OXZ
bank 银行 J8~3LE
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bank account 银行账户,银行户头 YB.r-c"Y
bank statement 银行对账单 P8piXG
barter transaction 易货交易,以物换物交易 Y<I/y
basis of audit 审计依据 rQ
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basis of preparation (会计报表的)编制基础 /\(0@To
book of account 账目,账簿 Kmk<
borrowing 借款,贷款,借债 o0_RU<bWN
branch 分支,分支机构,分店 /&Khk #
brought forward (账户余额等的)承上年,承上期,承上页 JEGcZeq)
budget 预算 %BC*h}KGH
building 建筑物;大楼 pu=Q;E_f[
business conditions 业务情况,经营情况 ^;!A`t
business licence (企业等的)营业执照 vH9/}w2
business relation 业务关系 ma?$@]`k
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