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 sz+%4T
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ability to continue as a going concern 持续经营能力 J
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acceptability 可接受性,可接受程度 );=0cnr3
acceptable level of detection risk 检查风险的可接受水平 ~+CEek
acceptance of engagement 接受委托 F-%Hw
accepting the engagement for the first time 首次接受委托 LW!>_~g-
access to asset 对资产的接触 1w'W)x
according to 根据,依据,依照 $tB `dDj
account balance 账户余额 L-[A1#n
account for 对……进行会计处理,核算;解释 \IO<V9^L
accounting 会计,会计学 ^50\c$
accounting advisory serve 会计咨询服务 sny$[!)
accounting firm 会计师事务所 jhH&}d9
accounting information 会计信息,会计资料 Ox9M![fC
accounting period 会计期间 N<^)tR8+
accounting policies 会计政策 c;.jo?RR2
accounting professional bodies 会计职业组织,会计职业团体 m"GgaH3,
accounting records 会计记录 dry>TXG*
accounting responsibility 会计责任 y_LFkZ
accounting service 会计服务 9NeHN@D)
accounting standards 会计准则 <HH\VG\H6
Accounting Standards for Business Enterprises 企业会计准则 : 22)` ;0
accounting system 会计系统 iCtS<"@Yx
accounting treatment 会计处理 z^u*e
accuracy 准确性,精确性 U88gJ[$
additional audit procedures 追加审计程序 rVZl v3
addressee 收件人,收信人 ([dJ'OPx$
Administration of State-owned Assets (the~) 国有资产管理局 O'h f8w
administrative laws and regulations 行政法规 xq&r|el
adverse impact 不利影响,负面影响 [,sm]/Xlc
adverse opinion 反对意见 6o&ZS @
advisory group 咨询组,顾问组 2hsRYh
agency fee 代理费,代理费用 QzS=oiL
aggregate 总计,合计为…… NK6~qWsu
alternation of document and record 变造文件和记录 Scfe6+\EW
alternative audit procedures 替代审计程序,备选审计程序 %>Mcme>(W
amend 修改,修订 qyzH*#d=Cf
amortisation 摊销 ?D;7ut$~
analytical capacity 分析能力 +h@ZnFp3
analytical procedures 分析性程序 ZC"a#rQ
annual financial statements 年度会计报表,年度财务报表 T'!p{Fbg;
appendix 附录,附表 =
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applicable 适用的 QXEz[R
applicable laws and regulations 适用的法规 ';xp+,'}\
application systems 应用系统 KzQuLD(e
apply consistently 一贯地执行,一贯地实施 wizLA0W
appropriate 适当的,合适的; X}g"_wN,g>
征用,挪用 @cc}[Uw4B
appropriate authorization 适当的授权 ?-JW2 E"uT
appropriateness of audit evidence 审计证据的适当性 F0tcVdv
approval 批准,核准 M)3'\x:
assertion (会计报表上的)认定;确认 T&'LQZM8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 pgBIYeY,
asset 资产,财产 X 4\V4_
asset restructuring 资产重组 m-]F]c=)w<
assignment of duties 职责的划分 )M*S
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assistant 助理,助理人员 XZT|ID_u"
associated company 联属公司,联营公司 %E[ $np>
association 联合,结合;协会,社团 S
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assumption 假设,假定 pZKK7
at a given date 在某一特定时日 gts09{"}Y
attestation 鉴证,公证 Kx02 2rgDU
attestation service 鉴证服务 mYbu1542'n
audit adjustment 审计调整 VFq7nV/O
audit areas 审计领域
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audit conclusion 审计结论 Y>x3`f]
audit effectiveness 审计效果 dF7`V J2
audit efficiency 审计效率 39A|6>-?
audit engagement letter 审计业务约定书 z9w]{Zd_,d
audit evidence 审计证据 Wr`<bLq1vs
audit fee 审计费 mbHMy[R
audit files 审计档案 9<.8mW^68
audit findings 审计中发现的事项 x>+sqFd\
audit implementation stage 审计实施阶段 ,/Q`gRBh"
audit mark 审计标识 4lI&y<F
audit materiality 审计重要性 LI>Bl
audit method 审计方法 <?h(Dchq
audit objective 审计目标,审计目的 8S5Q{[ !
audit of financial statements 会计报表审计,财务报表审计 8X/SNRk6p
audit opinion 审计意见 'p)DJUwt
audit period 被审计期间,被审计年度 pm2]
audit plan 审计计划 F^&@[k
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audit planning 编制审计计划,制定审计计划,审计计划 =3PZGdWD
audit planning stage 审计计划阶段 *ZIX76y<!A
audit procedure 审计程序 Nz:p(X!
audit programme 审计程序表,具体审计计划 !QCErE;r
audit report 审计报告 #Q BW%L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 jOZ>^5}
audit report with a qualified opinion 有保留意见的审计报告 ` 5n^DP*X
audit report with an adverse opinion 否定意见的审计报告 bl{W{?QI
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 :;\xyy}A
audit responsibility 审计责任 "]W,,A-
audit results 审计结果 O^8=Xj#}
audit risk 审计风险 ^4xl4nbx
audit sampling 审计抽样 GK1P7Qy?V
audit sampling techniques 审计抽样方法,审计抽样技术 0}M'>
audit strategies 审计策略 G?!8T91;
audit summary 审计总结,审计小结 `|mV~F|
audit team 审计小组 /T2 v`Li
audit test 审计测试 T8^l}Y
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audit trail 审计轨迹 [E/. r{S
audit work 审计工作 $01~G?:]`
audit working paper 审计工作底稿 JW"`i
audited financial statement 审计会计报表,已审计财务报表 C3~O6<,Jh
Auditing Guidelines (the~) 审计规范指南 FGeKhA 8jT
auditing standards 审计准则 ?xuWha@:
audit-oriented working paper (审计)业务类工作底稿 ,;Uf>8~
authorisation 授权 g ;XK3R
authorisation of transaction 交易的授权 Yp\Y]pym
availability 可获得性 TP/bX&bjCy
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balance 余额;差额;平衡 M !X^2
balance sheet 资产负债表 )u0/s'
bank 银行 =E-o@#BS
bank account 银行账户,银行户头 bdEIvf7
bank statement 银行对账单 uMRzUK`QK
barter transaction 易货交易,以物换物交易 RL
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basis of audit 审计依据 iiWpmE<,
basis of preparation (会计报表的)编制基础 <9c{Kt.5(
book of account 账目,账簿 ]@~%i=.7
borrowing 借款,贷款,借债 \ 7IT[<Se
branch 分支,分支机构,分店 `fl$ o6S/
brought forward (账户余额等的)承上年,承上期,承上页 b1G6'~U -
budget 预算 qnqS^K,':
building 建筑物;大楼 B
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business conditions 业务情况,经营情况 oE2VJKs<B
business licence (企业等的)营业执照 /lhk}
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business relation 业务关系 Ggy?5N7P
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