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 g~BoFc.V2~
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审计词汇英汉对照 _/S?#
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ability to continue as a going concern 持续经营能力 $
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acceptability 可接受性,可接受程度 <`!PCuR
acceptable level of detection risk 检查风险的可接受水平 mR8W]'gl.L
acceptance of engagement 接受委托 W23]Bx
accepting the engagement for the first time 首次接受委托 KOg?FmD
access to asset 对资产的接触 !;6Jng%
according to 根据,依据,依照 4wi(?
account balance 账户余额 r-kMLw/)
account for 对……进行会计处理,核算;解释 577:u<Yt
accounting 会计,会计学 X%bFN
accounting advisory serve 会计咨询服务 Qp2I[Ioz3
accounting firm 会计师事务所 ES<{4<Kpx
accounting information 会计信息,会计资料 5efxEt>U
accounting period 会计期间 N~pIC2Woo
accounting policies 会计政策 }X;U|]d
accounting professional bodies 会计职业组织,会计职业团体 $|KaBx1
accounting records 会计记录 hF3&i=;.
accounting responsibility 会计责任 Jdy<w&S
accounting service 会计服务 G5D2oQa=8
accounting standards 会计准则 k>E`s<3
Accounting Standards for Business Enterprises 企业会计准则 #Fu>|2F|
accounting system 会计系统 F8e<}v&7R
accounting treatment 会计处理 #a| L3zR5v
accuracy 准确性,精确性 o5\b'hR*#
additional audit procedures 追加审计程序 3`HnLD/
addressee 收件人,收信人 `(0LK%w
Administration of State-owned Assets (the~) 国有资产管理局 kl1Y] ?z}
administrative laws and regulations 行政法规 WxbsD S;
adverse impact 不利影响,负面影响 9kKnAf4Z
adverse opinion 反对意见 ni
advisory group 咨询组,顾问组 G6K
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agency fee 代理费,代理费用 w:o-klKXY
aggregate 总计,合计为…… ,jy*1Hjd
alternation of document and record 变造文件和记录 +:6Ii9GN
alternative audit procedures 替代审计程序,备选审计程序 iA!7E;o
amend 修改,修订 t ]c{c#N/
amortisation 摊销 E?PGu!&u
analytical capacity 分析能力 JO@Bf
analytical procedures 分析性程序 %;z((3F
annual financial statements 年度会计报表,年度财务报表 ~
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appendix 附录,附表 J
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applicable 适用的 ,pq{& A
applicable laws and regulations 适用的法规 {OT:3SS7
application systems 应用系统 SW(q$i
apply consistently 一贯地执行,一贯地实施 ,`td@Y
appropriate 适当的,合适的; Aox3s?
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appropriate authorization 适当的授权 1xnLB>jP#
appropriateness of audit evidence 审计证据的适当性 v|
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approval 批准,核准 SC#sax4N!=
assertion (会计报表上的)认定;确认 0"xPX#Cvj
assessed level of control risk 对控制风险的评估,控制风险的评估水平 km:
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asset 资产,财产 F5gObIJtuY
asset restructuring 资产重组 S"snB/
assignment of duties 职责的划分 {bF1\S]2
assistant 助理,助理人员
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associated company 联属公司,联营公司 v4*rPGv
association 联合,结合;协会,社团 BOf1J1
assumption 假设,假定 ]_*S~'x
at a given date 在某一特定时日 h`MdKX$
attestation 鉴证,公证 IGj`_a
attestation service 鉴证服务 PfW|77
audit adjustment 审计调整 NB8&
audit areas 审计领域
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audit conclusion 审计结论 Uhh
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audit effectiveness 审计效果 F=@i6ERi
audit efficiency 审计效率 ),@f6](
audit engagement letter 审计业务约定书 ){Mu~P
audit evidence 审计证据 Kf7WcJ4b
audit fee 审计费 b_$1f>
audit files 审计档案 +1{fzb>9_
audit findings 审计中发现的事项 z>vtE
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audit implementation stage 审计实施阶段 X=p"5hhfn
audit mark 审计标识 &hZwZgV+3
audit materiality 审计重要性 WXUkuO
audit method 审计方法 `U`#I,Ln[
audit objective 审计目标,审计目的 K <`>O,
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audit of financial statements 会计报表审计,财务报表审计 0.(<'!"y
audit opinion 审计意见 |ek
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audit period 被审计期间,被审计年度 32XS`Z
audit plan 审计计划 b#Kq[}
audit planning 编制审计计划,制定审计计划,审计计划 *FgJ|y6gk
audit planning stage 审计计划阶段 @Gjny BJ
audit procedure 审计程序 vahoSc;sw
audit programme 审计程序表,具体审计计划
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audit report 审计报告 z[!x:# q8`
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )3E,D~1e%
audit report with a qualified opinion 有保留意见的审计报告 QocQowz
audit report with an adverse opinion 否定意见的审计报告 2:v < qX
audit report with dual dates 双重日期审计报告 |KG&HNfP-
audit reporting stage 审计报告阶段 66ohmP@04Z
audit responsibility 审计责任 Q .RO
audit results 审计结果 `
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audit risk 审计风险 -Wo15O"
audit sampling 审计抽样 VQ
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audit sampling techniques 审计抽样方法,审计抽样技术 $iMC/Kym
audit strategies 审计策略 9Vh_[^bR
audit summary 审计总结,审计小结 f~\Xg7<
audit team 审计小组 .|]IwyD
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audit test 审计测试 -
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audit trail 审计轨迹 12gw#J/)9h
audit work 审计工作 e@
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audit working paper 审计工作底稿 .H;B=nd*
audited financial statement 审计会计报表,已审计财务报表 X8 qIia
Auditing Guidelines (the~) 审计规范指南 >[3X]n,0
auditing standards 审计准则 xdF guV8
audit-oriented working paper (审计)业务类工作底稿 6v47 QW|'
authorisation 授权 ePA;:8)_j
authorisation of transaction 交易的授权 8M93cyX
availability 可获得性 yq*JdTF
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balance 余额;差额;平衡 )/%S=c
balance sheet 资产负债表 A@ VaaX
bank 银行 ^5)_wUf
bank account 银行账户,银行户头 !C`20,U
bank statement 银行对账单 1_3?R}$Wl
barter transaction 易货交易,以物换物交易 .Ty,_3+{#p
basis of audit 审计依据 ks:{TA27
basis of preparation (会计报表的)编制基础 ?`. XK}
book of account 账目,账簿 v ($L
borrowing 借款,贷款,借债 8-A|C<
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branch 分支,分支机构,分店 |\{Nfm=:%
brought forward (账户余额等的)承上年,承上期,承上页 P6HGs?
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budget 预算 IK?]PmN4}
building 建筑物;大楼 nEVbfNo0
business conditions 业务情况,经营情况 84Zgo=P}
business licence (企业等的)营业执照 'G
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business relation 业务关系 WZ"W]Jyy{
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