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 %;5hHRA
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审计词汇英汉对照 Jc)1}
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ability to continue as a going concern 持续经营能力 8if"U xV(
acceptability 可接受性,可接受程度 7" [;M
acceptable level of detection risk 检查风险的可接受水平 i/~J0qQ
acceptance of engagement 接受委托 O>GP>U?]
accepting the engagement for the first time 首次接受委托 {<2ZbN?
access to asset 对资产的接触 FCWphpz
according to 根据,依据,依照 Cg
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account balance 账户余额 $ZU(bEUOG
account for 对……进行会计处理,核算;解释 =I(s7=Liu
accounting 会计,会计学 =/;_7|ssd
accounting advisory serve 会计咨询服务 "v1(f| a
accounting firm 会计师事务所 :tqjm:
accounting information 会计信息,会计资料 r2th6hl~
accounting period 会计期间 3EvA 5K.
accounting policies 会计政策 [1C#[Vla
accounting professional bodies 会计职业组织,会计职业团体 .{-yveE
accounting records 会计记录 $ZRN#x@
accounting responsibility 会计责任 IT(c'}
accounting service 会计服务 h 3&:"*A2
accounting standards 会计准则 WGmCQE[/c
Accounting Standards for Business Enterprises 企业会计准则 mTfMuPPs[
accounting system 会计系统 }WbN)
accounting treatment 会计处理 +
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accuracy 准确性,精确性 S;'eoqN8
additional audit procedures 追加审计程序 pqSE|3*l
addressee 收件人,收信人 wM)w[
Administration of State-owned Assets (the~) 国有资产管理局 IJ8DN@w9
administrative laws and regulations 行政法规 8ilbX)O
adverse impact 不利影响,负面影响 fhmr*E'J
adverse opinion 反对意见 .F2nF8
advisory group 咨询组,顾问组 pL@zZK0
agency fee 代理费,代理费用 v+#j>
aggregate 总计,合计为…… O+?zn:
alternation of document and record 变造文件和记录 fn OkH
alternative audit procedures 替代审计程序,备选审计程序 =!^iiHF
amend 修改,修订 Q
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amortisation 摊销 ugB{2oq i
analytical capacity 分析能力 j6vZ{Fx;w
analytical procedures 分析性程序 1Q SIZoK7
annual financial statements 年度会计报表,年度财务报表 mM*yv
appendix 附录,附表 >U<nEnB$?
applicable 适用的 e<4z)
applicable laws and regulations 适用的法规 :dN35Y] a
application systems 应用系统 rcx;3Vne
apply consistently 一贯地执行,一贯地实施 p*,P%tX
appropriate 适当的,合适的; 8>Z$/1Mh
征用,挪用 Y:%)cUxA
appropriate authorization 适当的授权 zD^f%p ["#
appropriateness of audit evidence 审计证据的适当性 o%%x'uC
approval 批准,核准 4i/q^;`
assertion (会计报表上的)认定;确认 1gm/{w6O
assessed level of control risk 对控制风险的评估,控制风险的评估水平 "t:.mA<v
asset 资产,财产 yZp:hs#
asset restructuring 资产重组 RYl3txw
assignment of duties 职责的划分 AvE^
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assistant 助理,助理人员 i*R:WTw#
associated company 联属公司,联营公司 ;j U-<
association 联合,结合;协会,社团 7;'.5,-3c
assumption 假设,假定 9>3Ltnn0
at a given date 在某一特定时日 ]HV~xD7\
attestation 鉴证,公证 ^70 .g?(f[
attestation service 鉴证服务 N!B Oq`#da
audit adjustment 审计调整 >J3ja>Gw/
audit areas 审计领域 Gv,92ny!|
audit conclusion 审计结论 o
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audit effectiveness 审计效果 V-;nj,.mY
audit efficiency 审计效率 ZBR^[OXO
audit engagement letter 审计业务约定书 CS5jJi"pD3
audit evidence 审计证据 pq?[ wp"
audit fee 审计费 :Q
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audit files 审计档案 OF<n T
audit findings 审计中发现的事项 G^rh*cb K
audit implementation stage 审计实施阶段 7e4tUAiuU
audit mark 审计标识 b?] S&)"9
audit materiality 审计重要性 C}=_8N
audit method 审计方法 ;D"P9b]9$
audit objective 审计目标,审计目的 z]l-?>Zbg
audit of financial statements 会计报表审计,财务报表审计 K-5"#
audit opinion 审计意见 mXU?+G0
audit period 被审计期间,被审计年度 Z"~6yF
audit plan 审计计划 B N*,!fx
audit planning 编制审计计划,制定审计计划,审计计划 }'V'Y[
audit planning stage 审计计划阶段 nUud?F^_
audit procedure 审计程序 B#GZmv1
audit programme 审计程序表,具体审计计划 )fd-IYi-3
audit report 审计报告 a&s"#j
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Fm$n@RbX
audit report with a qualified opinion 有保留意见的审计报告 )/WA)fWkT
audit report with an adverse opinion 否定意见的审计报告 W|H4i;u
audit report with dual dates 双重日期审计报告 jO
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audit reporting stage 审计报告阶段 ADyNNMcx
audit responsibility 审计责任 bpF@}#fT
audit results 审计结果 L\:YbS~]
audit risk 审计风险 Og$eQS
audit sampling 审计抽样 1x\W521
audit sampling techniques 审计抽样方法,审计抽样技术 b*FU*)<4.
audit strategies 审计策略 ;sL6#Go?V
audit summary 审计总结,审计小结 Nx4DC
audit team 审计小组 =>:% n
audit test 审计测试 U)`3[fo
audit trail 审计轨迹 mU?&\w=v$
audit work 审计工作 tLXn?aNY
audit working paper 审计工作底稿 C*{15!d:G
audited financial statement 审计会计报表,已审计财务报表 D)*_{
Auditing Guidelines (the~) 审计规范指南 4('0f:9z+
auditing standards 审计准则 9Nag%o{*S>
audit-oriented working paper (审计)业务类工作底稿 U|
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authorisation 授权 nXM9Px!
authorisation of transaction 交易的授权 Owh*KY:
availability 可获得性 @dE 3
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balance 余额;差额;平衡 do=x9k@Q
balance sheet 资产负债表 8V=HyF#
bank 银行 KM_)7?`
bank account 银行账户,银行户头 mq{$9@3
bank statement 银行对账单 DV7<n&P
barter transaction 易货交易,以物换物交易 ;Z!~A"~$>
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 $LxG>db
book of account 账目,账簿 c?p0#3%L#
borrowing 借款,贷款,借债 de=5=>P7
branch 分支,分支机构,分店 M 5T=Fj86
brought forward (账户余额等的)承上年,承上期,承上页 nj~$%vmA
budget 预算 (:&&;]sI
building 建筑物;大楼 ]} 5I>l
business conditions 业务情况,经营情况 fz<|+(_>J
business licence (企业等的)营业执照 >%n8W>^^4
business relation 业务关系 u:AfHZ
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