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 mPI8_
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审计词汇英汉对照 }|PY!O
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ability to continue as a going concern 持续经营能力 WVVJ
acceptability 可接受性,可接受程度 q _-7i
acceptable level of detection risk 检查风险的可接受水平 mM`wITy
acceptance of engagement 接受委托 ]-ZEWt6lsc
accepting the engagement for the first time 首次接受委托 m[j70jYe
access to asset 对资产的接触 ,%\o4Rc'o
according to 根据,依据,依照 fS~;>n%R
account balance 账户余额 9U$EJN_G
account for 对……进行会计处理,核算;解释 . e=C{
accounting 会计,会计学 EEGy!bff
accounting advisory serve 会计咨询服务 %f($*l.
accounting firm 会计师事务所 z9aY]lHY
accounting information 会计信息,会计资料 pdE3r$C
accounting period 会计期间 <n]x#0p
accounting policies 会计政策 ^]{R.(#z
accounting professional bodies 会计职业组织,会计职业团体 &f&z_WU
accounting records 会计记录 )M)7"PC
accounting responsibility 会计责任 f=)2f=
accounting service 会计服务 e{m2l2Tx:
accounting standards 会计准则 v4C{<8:X
Accounting Standards for Business Enterprises 企业会计准则 r*Yi1j/
accounting system 会计系统 ]T%rjsN
accounting treatment 会计处理 T49zcJf;
accuracy 准确性,精确性 ],P;WPU
additional audit procedures 追加审计程序 Mbjvh2z
addressee 收件人,收信人 [B+W%g(c-
Administration of State-owned Assets (the~) 国有资产管理局 `Od5Gh
administrative laws and regulations 行政法规 a'z)
adverse impact 不利影响,负面影响 <~ Sz04
adverse opinion 反对意见 OKoan$#sn
advisory group 咨询组,顾问组 ULQMG'P^D
agency fee 代理费,代理费用 &197P7&o
aggregate 总计,合计为…… cReB~wk
alternation of document and record 变造文件和记录 ANgw"&&>(
alternative audit procedures 替代审计程序,备选审计程序 s`0QA!G{-
amend 修改,修订 66fO7OJs
amortisation 摊销 -wjN"g<
analytical capacity 分析能力 *4V=z#
analytical procedures 分析性程序 x
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annual financial statements 年度会计报表,年度财务报表 9uGrk^<t
appendix 附录,附表 OoWyPdC+P
applicable 适用的 iezO9`
applicable laws and regulations 适用的法规 vd8{c7g:n
application systems 应用系统 LqA@&H
apply consistently 一贯地执行,一贯地实施 /iX+ R@
appropriate 适当的,合适的; {?yr'*
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appropriate authorization 适当的授权 y\a1iy
appropriateness of audit evidence 审计证据的适当性 xD6@Qk
approval 批准,核准 nw-I|PVTNa
assertion (会计报表上的)认定;确认 >yULC|'F&~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ra
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asset 资产,财产 ayiu,DXx
asset restructuring 资产重组 ~$~5qwl
assignment of duties 职责的划分 mya_4I
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assistant 助理,助理人员 t25,0<iW
associated company 联属公司,联营公司 y~FV2$
association 联合,结合;协会,社团 ,G2TVjz
assumption 假设,假定 o93`|yWl
at a given date 在某一特定时日 1;{Rhu7*
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attestation 鉴证,公证 -?0qf,W.
attestation service 鉴证服务 (;q;E\Ejq
audit adjustment 审计调整 5F~'gLH/F-
audit areas 审计领域 vMS
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audit conclusion 审计结论 !_"fP:T>
audit effectiveness 审计效果 Rb.SY{}C
audit efficiency 审计效率 Z:*76PP,
audit engagement letter 审计业务约定书 (2=Zm@Zpf
audit evidence 审计证据 )Q.>rX,F
audit fee 审计费 )'~6HO8Z
audit files 审计档案 ;UfCj5`Q)4
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 v#!%GEg1r
audit mark 审计标识 0|a(]a}V*j
audit materiality 审计重要性 tQjLOv+?=
audit method 审计方法 G%s2P.cd
audit objective 审计目标,审计目的 *FM Mjz
audit of financial statements 会计报表审计,财务报表审计 'nwx9]
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audit opinion 审计意见 9pX&ZjYP-
audit period 被审计期间,被审计年度 T7#W0^tj
audit plan 审计计划 dUQDOo
audit planning 编制审计计划,制定审计计划,审计计划 {QwHc5Bf
audit planning stage 审计计划阶段 I= &stsH
audit procedure 审计程序 s#WAR]x0x
audit programme 审计程序表,具体审计计划 %oO4|JkJX
audit report 审计报告 HBMhtfWW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 43@{JK9G
audit report with a qualified opinion 有保留意见的审计报告 K2<9mDn&
audit report with an adverse opinion 否定意见的审计报告 D8xmE2%
audit report with dual dates 双重日期审计报告 jJ5W>Q1mK$
audit reporting stage 审计报告阶段 Vb= Mg
audit responsibility 审计责任 smnSDS
audit results 审计结果 sn)3ZA
audit risk 审计风险 fc
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audit sampling 审计抽样 <UQe.K"
audit sampling techniques 审计抽样方法,审计抽样技术 ;t|Ii8Ne
audit strategies 审计策略 m5r7
audit summary 审计总结,审计小结 v^1pN>#%g
audit team 审计小组 ,=#F//
audit test 审计测试 z&fwE$Nm
audit trail 审计轨迹 i ~{Ufi
audit work 审计工作 /|D*w^>
audit working paper 审计工作底稿 iy%ZQ[Un
audited financial statement 审计会计报表,已审计财务报表 y$_eCmq
Auditing Guidelines (the~) 审计规范指南 *exS6@N]
auditing standards 审计准则 D>LZP!
audit-oriented working paper (审计)业务类工作底稿 GhIKvX_N
authorisation 授权 zc;|fHW~O
authorisation of transaction 交易的授权 OR;uqV@
availability 可获得性 DKBSFm{~Q
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balance 余额;差额;平衡 yc?a=6q'm
balance sheet 资产负债表 <psZQdH
bank 银行 }Nf%n@
bank account 银行账户,银行户头 |v({-*7
bank statement 银行对账单 Yj6*NZ*
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 w .?:SD
basis of preparation (会计报表的)编制基础 N19({0+i2
book of account 账目,账簿 #g]vc_V
borrowing 借款,贷款,借债 Kq;8=xP[
branch 分支,分支机构,分店 7eV
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brought forward (账户余额等的)承上年,承上期,承上页 eep1I
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budget 预算 ,f[>L|?e
building 建筑物;大楼 %>g3~yl
business conditions 业务情况,经营情况 oyYR-4m\
business licence (企业等的)营业执照 -(~!Jo_*'
business relation 业务关系 ,}K7Dg^1
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