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 `bW0Va
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审计词汇英汉对照 `h<>_zpjY
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ability to continue as a going concern 持续经营能力 vWjHHw
acceptability 可接受性,可接受程度 @^nE^;
acceptable level of detection risk 检查风险的可接受水平 n\u3$nGL1`
acceptance of engagement 接受委托 yXBWu=w3`O
accepting the engagement for the first time 首次接受委托 =Q4Wr0y><]
access to asset 对资产的接触 r=<1*u
according to 根据,依据,依照 Nl9}*3r
account balance 账户余额 pf#~|n#t
account for 对……进行会计处理,核算;解释 ##'uekSJ
accounting 会计,会计学 O;m [
accounting advisory serve 会计咨询服务 @m9dB P
accounting firm 会计师事务所 Wo6C0Z3g}
accounting information 会计信息,会计资料 :+%Yul
accounting period 会计期间
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accounting policies 会计政策 |j}%"wOh
accounting professional bodies 会计职业组织,会计职业团体 q1Ehl
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accounting records 会计记录 wPaMYxO/
accounting responsibility 会计责任 :xC1Ka%~
accounting service 会计服务 O[
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accounting standards 会计准则 vxXrVPU3
Accounting Standards for Business Enterprises 企业会计准则 ltOsl-OpR
accounting system 会计系统 LNM#\fb
accounting treatment 会计处理 IQ5'4zQg=
accuracy 准确性,精确性 |] ]Rp
additional audit procedures 追加审计程序 2E@g#:3
addressee 收件人,收信人 A4Tjfc,rx9
Administration of State-owned Assets (the~) 国有资产管理局 pI}6AAs}Z
administrative laws and regulations 行政法规 fn Pej?f:
adverse impact 不利影响,负面影响 d%#5roR4<
adverse opinion 反对意见 {emym$we
advisory group 咨询组,顾问组 TCK<IZKLqK
agency fee 代理费,代理费用 T5>'q;jM
aggregate 总计,合计为…… !XT2'6nu
alternation of document and record 变造文件和记录 (4C_Ft*~j
alternative audit procedures 替代审计程序,备选审计程序 HA~BXxa/
amend 修改,修订 p
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amortisation 摊销 pW-aX)\DR
analytical capacity 分析能力 W&e}*
analytical procedures 分析性程序 $pj;CoPm
annual financial statements 年度会计报表,年度财务报表 53l !$#o
appendix 附录,附表 i:x<Vi
applicable 适用的 6<{SbE|G{
applicable laws and regulations 适用的法规 j Kp79].
application systems 应用系统 j9*5Kj
apply consistently 一贯地执行,一贯地实施 kD#hfYs)i
appropriate 适当的,合适的; MR.c?P?0Q
征用,挪用 $8fJ DN
appropriate authorization 适当的授权 (gb
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appropriateness of audit evidence 审计证据的适当性 0>U7]wZKc
approval 批准,核准 'J_6SD
assertion (会计报表上的)认定;确认 .r \g]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 }=s64O9j
asset 资产,财产 E6clVa
asset restructuring 资产重组 i=\`f& B
assignment of duties 职责的划分 @c;:D`\p1C
assistant 助理,助理人员 B=|m._OL]n
associated company 联属公司,联营公司 oe{,-<yck
association 联合,结合;协会,社团 (
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assumption 假设,假定 .CEl{fofj
at a given date 在某一特定时日 73kI%nNB
attestation 鉴证,公证 Df=Xbf>jt9
attestation service 鉴证服务 7-4S'rq+
audit adjustment 审计调整 Y9y'`
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audit areas 审计领域 @'JA3V}
audit conclusion 审计结论 nOq`Cwh9
audit effectiveness 审计效果 KWH:tFL.
audit efficiency 审计效率 D9higsN
audit engagement letter 审计业务约定书 b:W
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audit evidence 审计证据 -~&T0dt~
audit fee 审计费 q82yh&
audit files 审计档案 mZ#h p}\.
audit findings 审计中发现的事项 s@pIcNvx
audit implementation stage 审计实施阶段 RpU.v
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audit mark 审计标识 l vfplA
audit materiality 审计重要性 lBNB8c0e"{
audit method 审计方法 }c
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audit objective 审计目标,审计目的 !]=S A &
audit of financial statements 会计报表审计,财务报表审计 b2UqN]{
audit opinion 审计意见 Ex4)R2c*
audit period 被审计期间,被审计年度 Sj@VOW
audit plan 审计计划 [}Y_O*C !
audit planning 编制审计计划,制定审计计划,审计计划 #P;vc{ Iq
audit planning stage 审计计划阶段 pU[5f5_
audit procedure 审计程序 yrFl,/8&G
audit programme 审计程序表,具体审计计划 e6_`
audit report 审计报告 k1Sr7|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,*g.?q@W2
audit report with a qualified opinion 有保留意见的审计报告 &eWnS~hJ
audit report with an adverse opinion 否定意见的审计报告 SfUbjs@a
audit report with dual dates 双重日期审计报告 c!J|vRA5
audit reporting stage 审计报告阶段 jF|LPWl
audit responsibility 审计责任 %(izKJl q
audit results 审计结果 </23* n]
audit risk 审计风险 UaM&/K9
audit sampling 审计抽样 8W}rSv+
audit sampling techniques 审计抽样方法,审计抽样技术 |snWO0iF
audit strategies 审计策略 mjJ/rx{kbw
audit summary 审计总结,审计小结 W>J1JaO
audit team 审计小组 ?xb2jZ/0X
audit test 审计测试 7nk3^$|
audit trail 审计轨迹 |jyD@Q,4
audit work 审计工作 pzcof#2
audit working paper 审计工作底稿 ##/ l
audited financial statement 审计会计报表,已审计财务报表 gwN
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Auditing Guidelines (the~) 审计规范指南 T,5(JP(h3
auditing standards 审计准则 u~\
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audit-oriented working paper (审计)业务类工作底稿 T)*tCp]
authorisation 授权 Jp +h''t
authorisation of transaction 交易的授权 nVGWJ3
availability 可获得性
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balance 余额;差额;平衡 [A#>G
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balance sheet 资产负债表 JeU1r-i
bank 银行 ~
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bank account 银行账户,银行户头 *KDwl<^A
bank statement 银行对账单 4\(|V
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barter transaction 易货交易,以物换物交易 "In$|A\?E
basis of audit 审计依据 #An_RU
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basis of preparation (会计报表的)编制基础 ANXN.V
book of account 账目,账簿 @S?D
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borrowing 借款,贷款,借债 89a`WV@}
branch 分支,分支机构,分店 l8RKwECdPn
brought forward (账户余额等的)承上年,承上期,承上页 qaEWK0
budget 预算
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building 建筑物;大楼
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business conditions 业务情况,经营情况 ./Wi(p{F
business licence (企业等的)营业执照 SOQR(UT
business relation 业务关系 ^LAdN8Cbb
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