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 5LU8QHj3
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审计词汇英汉对照 p9k'.H^:_
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ability to continue as a going concern 持续经营能力 aMQfg51W:
acceptability 可接受性,可接受程度 HV@C@wmg
acceptable level of detection risk 检查风险的可接受水平 BwwOaO@L
acceptance of engagement 接受委托 -ju&
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accepting the engagement for the first time 首次接受委托 [+EmV >Y
access to asset 对资产的接触 fB+4mEG@
according to 根据,依据,依照 m[6
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account balance 账户余额 <eP`Lu"
account for 对……进行会计处理,核算;解释 `,|"rn#S
accounting 会计,会计学 "w.gP8`
accounting advisory serve 会计咨询服务 $d2mcwh\
accounting firm 会计师事务所 - Te+{
accounting information 会计信息,会计资料 4SRX@/ #8*
accounting period 会计期间 {2Jo|z
accounting policies 会计政策 ^6R?UG;6
accounting professional bodies 会计职业组织,会计职业团体 D+G?:mR
accounting records 会计记录 %fB]N
accounting responsibility 会计责任 {%W'Zx
accounting service 会计服务 tQ=P.14>:
accounting standards 会计准则 CN4Q++{
Accounting Standards for Business Enterprises 企业会计准则 X6I"&yct
accounting system 会计系统 c:(Xkzj
accounting treatment 会计处理 /<7'[x<
accuracy 准确性,精确性 |P!7T.
additional audit procedures 追加审计程序 8,unq3
addressee 收件人,收信人 3Au3>q,
Administration of State-owned Assets (the~) 国有资产管理局 zvjp]yTx"
administrative laws and regulations 行政法规 Kx,#Wg{H
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 7]se!k,
advisory group 咨询组,顾问组 *9J>3
agency fee 代理费,代理费用 .!|\Y!]^r
aggregate 总计,合计为…… _p0@1 s(U
alternation of document and record 变造文件和记录 j4pxu/2
alternative audit procedures 替代审计程序,备选审计程序 XFJGL!wWm[
amend 修改,修订 /BEE.`6yI5
amortisation 摊销 LsB|}_j7
analytical capacity 分析能力 <y4hK3wP
analytical procedures 分析性程序 4mYJ i#e6x
annual financial statements 年度会计报表,年度财务报表 -\=s+n_ZP?
appendix 附录,附表 g
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applicable 适用的 fCC^hB]'
applicable laws and regulations 适用的法规 a`/\0~
application systems 应用系统 kucH=96
apply consistently 一贯地执行,一贯地实施 JmlMfMpXMs
appropriate 适当的,合适的; t!^ j0 q
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appropriate authorization 适当的授权 .8[*`%K>
appropriateness of audit evidence 审计证据的适当性 w)xiiO[
approval 批准,核准 ]J|]IPXy
assertion (会计报表上的)认定;确认 vH14%&OcN
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a6Zg~>vX
asset 资产,财产 \N3A2L)l
asset restructuring 资产重组 VY9o}J>,w
assignment of duties 职责的划分
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assistant 助理,助理人员 _#;UXAi
associated company 联属公司,联营公司 'P'f`;'_DC
association 联合,结合;协会,社团 3`
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assumption 假设,假定 4^*+G]]wZ~
at a given date 在某一特定时日 6l Suzu
attestation 鉴证,公证 vca]yK<u
attestation service 鉴证服务 ylTX
audit adjustment 审计调整 \tCxz(vKz
audit areas 审计领域 /O`<?aP%
audit conclusion 审计结论 (AIgW
audit effectiveness 审计效果 g/3t@7*<
audit efficiency 审计效率 GpwoS1#)0|
audit engagement letter 审计业务约定书 J_-K"T|f
audit evidence 审计证据 qnO>F^itF
audit fee 审计费 qS|ns'[
audit files 审计档案 *WzvPl$e
audit findings 审计中发现的事项 /+
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audit implementation stage 审计实施阶段 I
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audit mark 审计标识 *OM+d$l!
audit materiality 审计重要性 Q}zd!*
audit method 审计方法 ^uCZO
audit objective 审计目标,审计目的 H@|h
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audit of financial statements 会计报表审计,财务报表审计 AQ)DiH
audit opinion 审计意见 b=
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audit period 被审计期间,被审计年度 ja2BK\"1:
audit plan 审计计划 eVRPjVzQ'Q
audit planning 编制审计计划,制定审计计划,审计计划 _GW, 9s^A
audit planning stage 审计计划阶段 H{1'OC
audit procedure 审计程序 !pJd^|4A]
audit programme 审计程序表,具体审计计划 j3t,Cx
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 n[E/O}3& /
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 "h
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audit report with dual dates 双重日期审计报告 G4<M@ET
audit reporting stage 审计报告阶段 ]@P!Q&V #
audit responsibility 审计责任 k=&UV!J
audit results 审计结果 ]yAOKmS
audit risk 审计风险 HSG7jC'_
audit sampling 审计抽样 /:GeXDJw
audit sampling techniques 审计抽样方法,审计抽样技术 A6S|pO1)3
audit strategies 审计策略 ,^n5UA`PK
audit summary 审计总结,审计小结 !+o`,K TYp
audit team 审计小组 e8,!x9%J
audit test 审计测试 jCK 0+,;
audit trail 审计轨迹 LW#$%}
audit work 审计工作 !kQJ6U
audit working paper 审计工作底稿 ;N?raz2mEi
audited financial statement 审计会计报表,已审计财务报表 'UFPQ
Auditing Guidelines (the~) 审计规范指南 XF Cwa
auditing standards 审计准则 {b,#l]v
audit-oriented working paper (审计)业务类工作底稿 }trQ<*D
authorisation 授权 crlCN
authorisation of transaction 交易的授权
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availability 可获得性 0
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balance 余额;差额;平衡 HceZT e@
balance sheet 资产负债表 "lnI@t{o
bank 银行 U
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bank account 银行账户,银行户头 \R|qXB $
bank statement 银行对账单 d`sIgll&n
barter transaction 易货交易,以物换物交易 AAc*\K
basis of audit 审计依据 *-,jIaL;
basis of preparation (会计报表的)编制基础 I7]qTS[vg
book of account 账目,账簿 2]'cj
borrowing 借款,贷款,借债 L43]0k
branch 分支,分支机构,分店 \J-}Dp\0b
brought forward (账户余额等的)承上年,承上期,承上页 ,sZ)@?e
budget 预算 ;=lQMKx0
building 建筑物;大楼 VlFhfOR6t
business conditions 业务情况,经营情况 @
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business licence (企业等的)营业执照 iPK:gK3Q
business relation 业务关系 B!AJ*
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