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 I<c@uXXV;!
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审计词汇英汉对照 {cmo^~[L$
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ability to continue as a going concern 持续经营能力 -E6J f$
acceptability 可接受性,可接受程度 N )'8o}E
acceptable level of detection risk 检查风险的可接受水平 ?hxK/%)
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 be&6kG
access to asset 对资产的接触 #D=
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according to 根据,依据,依照 2IK xh
account balance 账户余额 *Hxj_
account for 对……进行会计处理,核算;解释 iP2U]d~M
accounting 会计,会计学 =*{K@p_
accounting advisory serve 会计咨询服务 ;:AG2zE!
accounting firm 会计师事务所 3?.6K0L
accounting information 会计信息,会计资料 A,3@j@bdy
accounting period 会计期间 ^?E^']H)5u
accounting policies 会计政策 $/NGNkl[
accounting professional bodies 会计职业组织,会计职业团体 F<h&3
accounting records 会计记录 sVE>=0TVP
accounting responsibility 会计责任 I h5/=_n
accounting service 会计服务 9+]ZH.(YE
accounting standards 会计准则 T {hyt
Accounting Standards for Business Enterprises 企业会计准则 Lv
accounting system 会计系统 *d^9,GGn-
accounting treatment 会计处理 !8wZw68"
accuracy 准确性,精确性 2.^7?ok
additional audit procedures 追加审计程序 0\V\qAk
addressee 收件人,收信人 bs:C1j\&
Administration of State-owned Assets (the~) 国有资产管理局 u86J.K1Q
administrative laws and regulations 行政法规 h{Oz*Bq
adverse impact 不利影响,负面影响 U,oD44
adverse opinion 反对意见 TjKzBAX
advisory group 咨询组,顾问组 X4Pm)N`
agency fee 代理费,代理费用 {fAh@:{@
aggregate 总计,合计为…… O4lxeiRgC
alternation of document and record 变造文件和记录 F6RyOUma
alternative audit procedures 替代审计程序,备选审计程序 EZ:I$X
amend 修改,修订 &i4
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amortisation 摊销 6&g!ZE'G
analytical capacity 分析能力 sqm%iyC=q
analytical procedures 分析性程序 6b-
annual financial statements 年度会计报表,年度财务报表 DH}s1mNMP
appendix 附录,附表 ]+}:VaeA
applicable 适用的 7yY1dR<Y
applicable laws and regulations 适用的法规 {Uik|
application systems 应用系统 )v*v
apply consistently 一贯地执行,一贯地实施 gg lNpzj
appropriate 适当的,合适的; fMWXo)rzj
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appropriate authorization 适当的授权 XS}Zq4H
appropriateness of audit evidence 审计证据的适当性 ,\|n=T,
approval 批准,核准 &M!4]pow
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 <wIp$F.
asset 资产,财产 `77;MGg*
asset restructuring 资产重组 RM?_15m
assignment of duties 职责的划分 U92B+up-
assistant 助理,助理人员 [i,5>YIk
associated company 联属公司,联营公司 sW>P-
association 联合,结合;协会,社团 {q5hF5!`)
assumption 假设,假定 Y;a6:>D%cT
at a given date 在某一特定时日 9b{g+lMZo
attestation 鉴证,公证 Wh#_9);
attestation service 鉴证服务 v:'P"uU;4
audit adjustment 审计调整 ')C_An>X6
audit areas 审计领域 UiGUaB mF*
audit conclusion 审计结论 htdn$kqG
audit effectiveness 审计效果 #Pe\Z/
audit efficiency 审计效率 Y\Fuj)
audit engagement letter 审计业务约定书 &(z8GYBr
audit evidence 审计证据 lB5[
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audit fee 审计费 |Fh`.iT%c
audit files 审计档案 @B>%B EC
audit findings 审计中发现的事项 Apw-7*/
audit implementation stage 审计实施阶段 n:}MULy;
audit mark 审计标识 A-AN6.
audit materiality 审计重要性 j`LT`p"9S
audit method 审计方法 ve64-D
audit objective 审计目标,审计目的 N7j]yvE
audit of financial statements 会计报表审计,财务报表审计 2u I`$A:
audit opinion 审计意见 (HTk;vbZm
audit period 被审计期间,被审计年度 &gKP6ANx2
audit plan 审计计划 p ] $
audit planning 编制审计计划,制定审计计划,审计计划 9M-NItFos
audit planning stage 审计计划阶段 e+]YCp[(
audit procedure 审计程序 >$k4@eg!
audit programme 审计程序表,具体审计计划 KweHY,
audit report 审计报告 :5q*46n
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Z3u""oM/
audit report with a qualified opinion 有保留意见的审计报告 2Wc;hJ.1
audit report with an adverse opinion 否定意见的审计报告 ?(`nBlWQ5
audit report with dual dates 双重日期审计报告 #nMP(ShK
audit reporting stage 审计报告阶段 hj#+8=
audit responsibility 审计责任
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audit results 审计结果 o/i5e=9[y
audit risk 审计风险 ^q4:zZZ
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 ZT3jxwe
audit strategies 审计策略 BT*K,p
audit summary 审计总结,审计小结 OFPd6,(E
audit team 审计小组 ['9OGV\
audit test 审计测试 q4IjCu+
audit trail 审计轨迹 LcQ\?]w`]
audit work 审计工作 i,U-
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audit working paper 审计工作底稿 se*pkgWbz
audited financial statement 审计会计报表,已审计财务报表 Wpg?%+Y
Auditing Guidelines (the~) 审计规范指南 OU
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auditing standards 审计准则 X\^3,k."
audit-oriented working paper (审计)业务类工作底稿 \:f}X?:
authorisation 授权 9N3oVHc?
authorisation of transaction 交易的授权 Liz6ob
availability 可获得性 :ayO+fr#
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balance 余额;差额;平衡 !gA^$(=:"
balance sheet 资产负债表 1{uDHB
bank 银行 A~~|X
bank account 银行账户,银行户头 iM-hWhU
bank statement 银行对账单 >f9]Nj
barter transaction 易货交易,以物换物交易 dT0z^SG
basis of audit 审计依据 94>7-d
basis of preparation (会计报表的)编制基础 -%QEzu&
book of account 账目,账簿 }M"'K2_Z
borrowing 借款,贷款,借债 1>O0Iu
branch 分支,分支机构,分店 _o=`-iy9
brought forward (账户余额等的)承上年,承上期,承上页 4j=@}!TBt
budget 预算 %/,Uk+3p
building 建筑物;大楼 Q*{ H]
business conditions 业务情况,经营情况 ":#A>L? l
business licence (企业等的)营业执照 d' eM(4R@
business relation 业务关系 *dn-,Q%`
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