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 #;
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审计词汇英汉对照 xgv&M:%D-
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ability to continue as a going concern 持续经营能力 8WL*Pr
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acceptability 可接受性,可接受程度 <%Afa#
acceptable level of detection risk 检查风险的可接受水平 l?swW+x\
acceptance of engagement 接受委托 ?ZlN$h^
accepting the engagement for the first time 首次接受委托 c;1Xu1
access to asset 对资产的接触 zwp
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according to 根据,依据,依照 JBvP {5
account balance 账户余额 _!C'oG6s?
account for 对……进行会计处理,核算;解释 8n Oent0a
accounting 会计,会计学 &?j]L4
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accounting advisory serve 会计咨询服务 QX&1BKqWn
accounting firm 会计师事务所 pG9qD2Cf
accounting information 会计信息,会计资料 ejI nJ
accounting period 会计期间 o5|P5h
accounting policies 会计政策 H`X>
accounting professional bodies 会计职业组织,会计职业团体 =pR'XF%
accounting records 会计记录 g$$j:U*-
accounting responsibility 会计责任 !xo; $4
accounting service 会计服务 [^GXHE=
accounting standards 会计准则 &Eqa y'
Accounting Standards for Business Enterprises 企业会计准则 _4h[q4Z
accounting system 会计系统 @8qo(7<~Q
accounting treatment 会计处理 ,I|Tj C5
accuracy 准确性,精确性 &[iunJv:eq
additional audit procedures 追加审计程序 NamO5(1C
addressee 收件人,收信人 +p#Q|o'
Administration of State-owned Assets (the~) 国有资产管理局 5/"&C-t
administrative laws and regulations 行政法规 ;H:+w\?8f$
adverse impact 不利影响,负面影响 5fVm392+
adverse opinion 反对意见 /QK H30E
advisory group 咨询组,顾问组 p{k^)5CR/
agency fee 代理费,代理费用 I&Y9
aggregate 总计,合计为…… tyyfMA?'L;
alternation of document and record 变造文件和记录 xh raf1v3\
alternative audit procedures 替代审计程序,备选审计程序 S((\KL,
amend 修改,修订 /~
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amortisation 摊销 S&`iEwG
analytical capacity 分析能力 KOM]7%ys1H
analytical procedures 分析性程序 ]v{TSP^/
annual financial statements 年度会计报表,年度财务报表 m? #J`?E
appendix 附录,附表 1l*O;J9By
applicable 适用的 D%NVqk|
applicable laws and regulations 适用的法规 1ZK~i
application systems 应用系统 o(_~
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apply consistently 一贯地执行,一贯地实施 E A8>{}Z*
appropriate 适当的,合适的; m^rrbU+HM?
征用,挪用 &!pG1Fp9
appropriate authorization 适当的授权 v<wR`7xG
appropriateness of audit evidence 审计证据的适当性 A
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approval 批准,核准 !-gjA@Pk
assertion (会计报表上的)认定;确认 6V@?/B
assessed level of control risk 对控制风险的评估,控制风险的评估水平 xp<p(y8e1d
asset 资产,财产 C-6m[W8S
asset restructuring 资产重组 t<QSp6n""
assignment of duties 职责的划分 #(KE9h%
assistant 助理,助理人员 ek3,ss3
associated company 联属公司,联营公司 :0)nL
association 联合,结合;协会,社团 d|c>Y(
assumption 假设,假定 AECaX4h+_
at a given date 在某一特定时日 auKGm:
attestation 鉴证,公证 tf+5@Zf]4
attestation service 鉴证服务 wmf#3"n
audit adjustment 审计调整 uY~xHV_-
audit areas 审计领域 MH8 Selnv
audit conclusion 审计结论 gvx
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audit effectiveness 审计效果 C@8WY
audit efficiency 审计效率 Rw9 *!<Izt
audit engagement letter 审计业务约定书 |f.R]+cH
audit evidence 审计证据 HECZZnM
audit fee 审计费 oA1d8*i^E
audit files 审计档案 aC#8%Spj
audit findings 审计中发现的事项 W7ffdODb
audit implementation stage 审计实施阶段 yF#:*Vz>
audit mark 审计标识 E5y\t_H
audit materiality 审计重要性 KASw3!.W
audit method 审计方法 !U2Wiks
audit objective 审计目标,审计目的 d].(x)|st
audit of financial statements 会计报表审计,财务报表审计 j;+!BKWy4
audit opinion 审计意见 )K+Tvx3(m
audit period 被审计期间,被审计年度 i[wEH1jR
audit plan 审计计划 Xw2tCRzD
audit planning 编制审计计划,制定审计计划,审计计划 TT0~41&l
audit planning stage 审计计划阶段 iA[WDB\|0
audit procedure 审计程序 />i~No#Xm
audit programme 审计程序表,具体审计计划 0f<$S$~h
audit report 审计报告 &xGcxFd
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *ydU3LG7
audit report with a qualified opinion 有保留意见的审计报告 ;| :^zo
audit report with an adverse opinion 否定意见的审计报告 C"We>!
audit report with dual dates 双重日期审计报告 /` j~r;S
audit reporting stage 审计报告阶段 =!RlU)w
audit responsibility 审计责任 [H!8m7i;
audit results 审计结果 JTxHM?/G
audit risk 审计风险 $M(ZKS3,j
audit sampling 审计抽样 du:%{4
audit sampling techniques 审计抽样方法,审计抽样技术 3;h%mkKQ+
audit strategies 审计策略 -brn&1oJ
audit summary 审计总结,审计小结 !AGjiP$
audit team 审计小组 gZ^NdDBO
audit test 审计测试 o1"-x
audit trail 审计轨迹 4X5Tyv(Dp
audit work 审计工作 dt efD
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audit working paper 审计工作底稿 dIUg
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audited financial statement 审计会计报表,已审计财务报表 JlF$|y,gV,
Auditing Guidelines (the~) 审计规范指南 u{-J?t&`
auditing standards 审计准则 /4R|QD
audit-oriented working paper (审计)业务类工作底稿 -0{"QhdE%
authorisation 授权 .>{.!a
authorisation of transaction 交易的授权 laQM*FLg
availability 可获得性 1gZW~6a}
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balance 余额;差额;平衡 f[bx|6
balance sheet 资产负债表
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bank 银行 K`25G_Y3@
bank account 银行账户,银行户头 .\?)O+J!
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 Q0}Sju+HX
basis of audit 审计依据 G%V*+Ond
basis of preparation (会计报表的)编制基础 {y[T3(tt
book of account 账目,账簿 km]RrjRp
borrowing 借款,贷款,借债 16p$>a<6
branch 分支,分支机构,分店 GV5hmDzRs
brought forward (账户余额等的)承上年,承上期,承上页 5Z`9L|3d
budget 预算 3+%c*}KC~
building 建筑物;大楼 FE`:1
business conditions 业务情况,经营情况 },2mIit(
business licence (企业等的)营业执照 M]+FTz
business relation 业务关系 f/r@9\x
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