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 s;Z i
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审计词汇英汉对照 S9b=?? M)
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ability to continue as a going concern 持续经营能力 l'!_km0{d
acceptability 可接受性,可接受程度 bS|h~B]rd
acceptable level of detection risk 检查风险的可接受水平 Bq4@I_b
acceptance of engagement 接受委托 Q}lY1LT`
accepting the engagement for the first time 首次接受委托 QRdtr
access to asset 对资产的接触 T9}dgf
according to 根据,依据,依照 -DZ5nx
account balance 账户余额 7we='L&R
account for 对……进行会计处理,核算;解释 >W:kTS<
accounting 会计,会计学 :W-xsw
accounting advisory serve 会计咨询服务 6I]{cm
accounting firm 会计师事务所 LsMq&a-j2
accounting information 会计信息,会计资料 0yUn~'+(Sp
accounting period 会计期间 ^'sy hI\
accounting policies 会计政策 *gwo.s
accounting professional bodies 会计职业组织,会计职业团体 &u2m6 r>W
accounting records 会计记录
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accounting responsibility 会计责任 [W'2z,S`WD
accounting service 会计服务 #;P-*P
accounting standards 会计准则 n?^oQX}.\
Accounting Standards for Business Enterprises 企业会计准则 0eA|Uq~
accounting system 会计系统 7/=r-
accounting treatment 会计处理 bI;u};v
accuracy 准确性,精确性 gZz5P>^
additional audit procedures 追加审计程序 &xC5Mecb*
addressee 收件人,收信人 /GNm>NSK
Administration of State-owned Assets (the~) 国有资产管理局 Q`=d5Uvw
administrative laws and regulations 行政法规 >IKIe
adverse impact 不利影响,负面影响 a}k5[)et
adverse opinion 反对意见 i|!R*"
advisory group 咨询组,顾问组 A(C0/|#V
agency fee 代理费,代理费用 c/-'^+9
aggregate 总计,合计为…… 0o@eE3^
alternation of document and record 变造文件和记录 ? a*yK8S
alternative audit procedures 替代审计程序,备选审计程序 </Dv?
amend 修改,修订 gHH[QLD=I
amortisation 摊销 ?O#"x{Pk
analytical capacity 分析能力 Jjx1`S*i
analytical procedures 分析性程序 <{HV|B7
annual financial statements 年度会计报表,年度财务报表 y&F&Z3t
appendix 附录,附表 k <LFH(
applicable 适用的 6I5LZ^/ G9
applicable laws and regulations 适用的法规 c`)[-
application systems 应用系统 vF{{$)c
apply consistently 一贯地执行,一贯地实施 .k5&C/jv
appropriate 适当的,合适的; %$R]NL|
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appropriate authorization 适当的授权 ?j8_j
appropriateness of audit evidence 审计证据的适当性 @w,O1Xwj
approval 批准,核准 NF*Z<$ '%
assertion (会计报表上的)认定;确认 ML1/1GK*i+
assessed level of control risk 对控制风险的评估,控制风险的评估水平 / \k\HK8
asset 资产,财产 V9D>Xh!0H
asset restructuring 资产重组 [@$t35t~
assignment of duties 职责的划分 n8) eC2A
assistant 助理,助理人员 1|7tq
associated company 联属公司,联营公司 b5%T)hn=
association 联合,结合;协会,社团 _/}/1/y$Y
assumption 假设,假定 ~Y7:08
at a given date 在某一特定时日 K3J,f2Cn$
attestation 鉴证,公证 P[gYENQ
attestation service 鉴证服务 p<
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audit adjustment 审计调整 >Cglhsb:N
audit areas 审计领域
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audit conclusion 审计结论 WSx0o}
audit effectiveness 审计效果 mv`ND&
audit efficiency 审计效率 Up1e4mNL
audit engagement letter 审计业务约定书 +78cQqDY!
audit evidence 审计证据 e6'y S81
audit fee 审计费 Cl!qdh6
audit files 审计档案 y?xFF9W@H
audit findings 审计中发现的事项 V.kf@
audit implementation stage 审计实施阶段 P?`a{sl.
audit mark 审计标识 =zwn3L8 fL
audit materiality 审计重要性 ,D{D
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audit method 审计方法 v6'k`HnK
audit objective 审计目标,审计目的 /E5>cqX4A
audit of financial statements 会计报表审计,财务报表审计 hyC]{E
audit opinion 审计意见 >+ku:<Hw%.
audit period 被审计期间,被审计年度 p y%RR*4#
audit plan 审计计划 z7]GZF
audit planning 编制审计计划,制定审计计划,审计计划 ~|8-Mo1ce
audit planning stage 审计计划阶段 yH',vC.
audit procedure 审计程序 bb`8YF+?'
audit programme 审计程序表,具体审计计划 B5/"2i
audit report 审计报告 $xq$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &]1gx#
audit report with a qualified opinion 有保留意见的审计报告 :sJQ r._L
audit report with an adverse opinion 否定意见的审计报告 Ou2p^:C(
audit report with dual dates 双重日期审计报告 "VQ7Y`,+
audit reporting stage 审计报告阶段 K\^S>dV
audit responsibility 审计责任
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audit results 审计结果 o#=O5@>ai
audit risk 审计风险 6{?B`gm7g
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 yo!Y%9
audit strategies 审计策略 _ v3VUm#
audit summary 审计总结,审计小结 (Ujry =f
audit team 审计小组 '>#8
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audit test 审计测试 yey]#M[y
audit trail 审计轨迹 C5EaP%s
audit work 审计工作 G Y+li{
audit working paper 审计工作底稿 1HBXD\!
audited financial statement 审计会计报表,已审计财务报表 )cBO_
Auditing Guidelines (the~) 审计规范指南 I*l y
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auditing standards 审计准则 f2Z(hYH~
audit-oriented working paper (审计)业务类工作底稿 +Z=DvKsT
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authorisation 授权 <4%vl+qW
authorisation of transaction 交易的授权 fnJt8Y4
availability 可获得性 v1\/ dQK
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balance 余额;差额;平衡 }]|e0 w:
balance sheet 资产负债表 9qX)FB@'i;
bank 银行 \MB$ Cwc
bank account 银行账户,银行户头
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bank statement 银行对账单 rE9Nt9
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barter transaction 易货交易,以物换物交易 N<T@GQwkS
basis of audit 审计依据 JO&L1<B{v
basis of preparation (会计报表的)编制基础 6=g! Hs{
book of account 账目,账簿 "g&hsp+i"A
borrowing 借款,贷款,借债 ~Nn}FNe
branch 分支,分支机构,分店 &/-}`hIAT
brought forward (账户余额等的)承上年,承上期,承上页 b-HELS`nX
budget 预算 U,7}VdO
building 建筑物;大楼 s-JS[
business conditions 业务情况,经营情况 ygYy [IZ
business licence (企业等的)营业执照 |?4NlB6
business relation 业务关系 sk7]s7
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