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 $!f$R`R^Q\
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审计词汇英汉对照 W% [5~N
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ability to continue as a going concern 持续经营能力 T42g4j/l~
acceptability 可接受性,可接受程度 ,2`d3u^CW
acceptable level of detection risk 检查风险的可接受水平 .T|NB8 rS
acceptance of engagement 接受委托 O2G+
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accepting the engagement for the first time 首次接受委托 h[]N=X
access to asset 对资产的接触 {dwV-qz
according to 根据,依据,依照 !D3}5A1,
account balance 账户余额 ASvPr*q/
account for 对……进行会计处理,核算;解释 IMZKlU3
accounting 会计,会计学 [UH5D~Yx
accounting advisory serve 会计咨询服务 O5Lv:qAa
accounting firm 会计师事务所 0Nu]N)H5<l
accounting information 会计信息,会计资料 oc(bcU
accounting period 会计期间 =;H'~
accounting policies 会计政策 DR /)hAE
accounting professional bodies 会计职业组织,会计职业团体 |
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accounting records 会计记录 >{S $0D
accounting responsibility 会计责任 q UnFEg
accounting service 会计服务 4m*(D5Y=|
accounting standards 会计准则 v~\ 45eEA
Accounting Standards for Business Enterprises 企业会计准则 (UZ*36@PJx
accounting system 会计系统 o0'av+e7
accounting treatment 会计处理 )US/bC!M$
accuracy 准确性,精确性 Yg[IEy
additional audit procedures 追加审计程序 pL@zZK0
addressee 收件人,收信人 v+#j>
Administration of State-owned Assets (the~) 国有资产管理局 O+?zn:
administrative laws and regulations 行政法规 ,[\(U!Z7:%
adverse impact 不利影响,负面影响 =!^iiHF
adverse opinion 反对意见 Q
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advisory group 咨询组,顾问组 3kCbD=yF
agency fee 代理费,代理费用 #P#R~b]
aggregate 总计,合计为…… shT[|@"
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alternation of document and record 变造文件和记录 kZ9<j+.
alternative audit procedures 替代审计程序,备选审计程序 SN(=e#ljE
amend 修改,修订 dSVu_*y
amortisation 摊销 -ZP&zOsDr
analytical capacity 分析能力 !&O/7ywe
analytical procedures 分析性程序 S I7B6c
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 EcoUpiL%2
applicable 适用的 2\{uqv
applicable laws and regulations 适用的法规 nq f<NH3i
application systems 应用系统 =h::VB}Lv
apply consistently 一贯地执行,一贯地实施 0>
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appropriate 适当的,合适的; O&w3@9KJ?
征用,挪用 fVUBCu
appropriate authorization 适当的授权 nnL$m_K~
appropriateness of audit evidence 审计证据的适当性 vvAk<[
approval 批准,核准 8(5E<&JP
assertion (会计报表上的)认定;确认 m->%8{L
assessed level of control risk 对控制风险的评估,控制风险的评估水平 -]\E}Ti
asset 资产,财产 XDko{jEJ
asset restructuring 资产重组 sBtG}Mo)
assignment of duties 职责的划分 eCIRt/ uA
assistant 助理,助理人员 kA%OF*%|6
associated company 联属公司,联营公司 :ECK
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association 联合,结合;协会,社团 Y-q@~vZ]
assumption 假设,假定 \'+{X(]
at a given date 在某一特定时日 gAA
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attestation 鉴证,公证 ; axaZV
attestation service 鉴证服务 V-;nj,.mY
audit adjustment 审计调整 ] ZGvRA&
audit areas 审计领域 p@8krOo`
audit conclusion 审计结论 tH,K\v`f
audit effectiveness 审计效果 sN1*Zp'(
audit efficiency 审计效率 AKKU-5
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audit engagement letter 审计业务约定书 on;sq8;
audit evidence 审计证据 h:jI
audit fee 审计费 /;nO<X:XV
audit files 审计档案 .8qzU47E
audit findings 审计中发现的事项 I^O:5x>[l
audit implementation stage 审计实施阶段 $^=jPk]+
audit mark 审计标识 "gN* J)!x
audit materiality 审计重要性 wGzXp5
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audit method 审计方法 xUo)_P\_
audit objective 审计目标,审计目的 Wytvs*\`
audit of financial statements 会计报表审计,财务报表审计 ss`q{ARb
audit opinion 审计意见 9hR:y.
audit period 被审计期间,被审计年度 J4Z<Yt/
audit plan 审计计划 [> &+*c
audit planning 编制审计计划,制定审计计划,审计计划 x|v[Dxf]
audit planning stage 审计计划阶段 nhP~jJn
audit procedure 审计程序 x-V' 0-#U>
audit programme 审计程序表,具体审计计划 *T>#zR{
audit report 审计报告 t66f 7AR
audit report with a disclaimer of opinion 拒绝表示意见审计报告 h`EH~ W0:z
audit report with a qualified opinion 有保留意见的审计报告 9(^X2L&Z
audit report with an adverse opinion 否定意见的审计报告 0J:U\
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audit report with dual dates 双重日期审计报告 <S8I"8
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audit reporting stage 审计报告阶段 4-M6C 5#.
audit responsibility 审计责任 RM^?&PM85
audit results 审计结果 oj^5G
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audit risk 审计风险 ?mYV\kDt\
audit sampling 审计抽样 p*AP 'cR
audit sampling techniques 审计抽样方法,审计抽样技术 D2TXOPH
audit strategies 审计策略 G{:af:5Fo
audit summary 审计总结,审计小结 n$hqNsM
audit team 审计小组 -Ty<9(~S
audit test 审计测试 4('0f:9z+
audit trail 审计轨迹 K^,&ub.L)
audit work 审计工作 XU;{28P
audit working paper 审计工作底稿 f=_Bx2ub
audited financial statement 审计会计报表,已审计财务报表 ]O[+c*|w
Auditing Guidelines (the~) 审计规范指南 @dE 3
auditing standards 审计准则 3)C6OF>7
audit-oriented working paper (审计)业务类工作底稿 K{=r.W
authorisation 授权 iC\rhHKQ
authorisation of transaction 交易的授权 Z
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availability 可获得性 !X\sQNp
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balance 余额;差额;平衡 >uyeI&z
balance sheet 资产负债表 PUQ_w
bank 银行 vGPf`2/j.
bank account 银行账户,银行户头 ]} 5I>l
bank statement 银行对账单 8g#
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barter transaction 易货交易,以物换物交易 Ersr\ZB
basis of audit 审计依据 d739UhKC
basis of preparation (会计报表的)编制基础 qXP1Q3
book of account 账目,账簿 w|
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borrowing 借款,贷款,借债 ]|C_`,ux
branch 分支,分支机构,分店 )T.pjl
brought forward (账户余额等的)承上年,承上期,承上页 |iwM9oO%
budget 预算 `r~`N`o5A
building 建筑物;大楼 _q$0lqq~u
business conditions 业务情况,经营情况 v|4STR
business licence (企业等的)营业执照 u
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business relation 业务关系 mc0sdb,c$
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