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 +~V_^-JG&
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审计词汇英汉对照 bR7tmJ[)Z
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ability to continue as a going concern 持续经营能力 Gs~eRcIB
acceptability 可接受性,可接受程度 7D<Aa?cv_l
acceptable level of detection risk 检查风险的可接受水平 rCa]T@=
acceptance of engagement 接受委托 gN}$$vS
accepting the engagement for the first time 首次接受委托 :WWHEZK
access to asset 对资产的接触 oL~1M=r
according to 根据,依据,依照 nN&dtjoF
account balance 账户余额 p8 S~`fjV
account for 对……进行会计处理,核算;解释 _kBmKE
accounting 会计,会计学 P\dfxR;8%
accounting advisory serve 会计咨询服务 .*N,x(V
accounting firm 会计师事务所 9
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accounting information 会计信息,会计资料 t?&;
accounting period 会计期间 %S^ke`MhF
accounting policies 会计政策 $|7"9W}m*
accounting professional bodies 会计职业组织,会计职业团体 $zOV*O2
accounting records 会计记录 pzRVX8
accounting responsibility 会计责任 dUB;ZB7
accounting service 会计服务 :Jyr^0`J
accounting standards 会计准则 Bj{J&{
Accounting Standards for Business Enterprises 企业会计准则 z@UH[>^gj
accounting system 会计系统 \
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accounting treatment 会计处理 lFuW8G,-f@
accuracy 准确性,精确性 ]foS.D,
additional audit procedures 追加审计程序 $~q{MX&J
addressee 收件人,收信人 f]10^y5&
Administration of State-owned Assets (the~) 国有资产管理局 L__{U_p
administrative laws and regulations 行政法规 .K
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adverse impact 不利影响,负面影响 4%}iKoT
adverse opinion 反对意见 KOR*y(* 8
advisory group 咨询组,顾问组 &u9,|n]O9
agency fee 代理费,代理费用 WMKxGZg"
aggregate 总计,合计为…… I[A<e]uK
alternation of document and record 变造文件和记录 _H U>T
alternative audit procedures 替代审计程序,备选审计程序 IHW s<U
amend 修改,修订 dgQ<>+9]6
amortisation 摊销 x%)oL:ue
analytical capacity 分析能力 t(UBs-t
analytical procedures 分析性程序 yuq o ^i
annual financial statements 年度会计报表,年度财务报表 qCVb-f
appendix 附录,附表 "$5cKbJ
applicable 适用的 k_1;YOBF
applicable laws and regulations 适用的法规 %a8e_
application systems 应用系统 KKk<wya&O
apply consistently 一贯地执行,一贯地实施 fvta<
appropriate 适当的,合适的; ?pQ0*
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征用,挪用 ;|\j][A
appropriate authorization 适当的授权 @}^VA9ULK
appropriateness of audit evidence 审计证据的适当性 w[vccARQ
approval 批准,核准 [#aJ- Uu
assertion (会计报表上的)认定;确认 dM}c-=w`
assessed level of control risk 对控制风险的评估,控制风险的评估水平 B{`K?e0
asset 资产,财产 y:zNf?6&
asset restructuring 资产重组 ) F -8
assignment of duties 职责的划分 v"Bm4+c&0
assistant 助理,助理人员 P7X3>5<;q
associated company 联属公司,联营公司 '4GN%xi
association 联合,结合;协会,社团 1e9~):C~W
assumption 假设,假定 M!hD`5.3
at a given date 在某一特定时日 sc-+?i
attestation 鉴证,公证 L09r|g4Z
attestation service 鉴证服务 D
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audit adjustment 审计调整 ',Z]w;D!G
audit areas 审计领域 6[FXgCb
audit conclusion 审计结论 c=-qbG0`
audit effectiveness 审计效果 Q4Wz5n1yp7
audit efficiency 审计效率 )~xH!%4F
audit engagement letter 审计业务约定书 LGtw4'yr
audit evidence 审计证据 \ %xku:
audit fee 审计费 &D|+tu{
audit files 审计档案 -j Nnx*
audit findings 审计中发现的事项 18j>x3tn
audit implementation stage 审计实施阶段 N3Q
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audit mark 审计标识 |A|K);
audit materiality 审计重要性 1#|lt\T
audit method 审计方法 U4Y)Jk
audit objective 审计目标,审计目的 ub1~+T'O
audit of financial statements 会计报表审计,财务报表审计 J?t(TW6E
audit opinion 审计意见 D8B\F5..c#
audit period 被审计期间,被审计年度 pE+:tMH;
audit plan 审计计划 \%}]wf}
audit planning 编制审计计划,制定审计计划,审计计划 UWqX}T[^
audit planning stage 审计计划阶段 Yc
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audit procedure 审计程序 ?qHQ#0 @y]
audit programme 审计程序表,具体审计计划 ;sUvY* Bcm
audit report 审计报告 N5#j}tT
audit report with a disclaimer of opinion 拒绝表示意见审计报告 I:al[V2g
audit report with a qualified opinion 有保留意见的审计报告 X?u=R)uG
audit report with an adverse opinion 否定意见的审计报告 *>EV4Hl
audit report with dual dates 双重日期审计报告 d7&d
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audit reporting stage 审计报告阶段 R;U4a2~
audit responsibility 审计责任 U"UsQYa_
audit results 审计结果 RZqMpW
audit risk 审计风险 .A/xH
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audit sampling 审计抽样 K'E)?NW69
audit sampling techniques 审计抽样方法,审计抽样技术 ~EQ#
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audit strategies 审计策略 zw5Ol%JF
audit summary 审计总结,审计小结 pfl^GgP#
audit team 审计小组 XMI5j7CL
audit test 审计测试 xu]Kt+QnSk
audit trail 审计轨迹 jgEYlZ
audit work 审计工作 o?= &kx
audit working paper 审计工作底稿 w!d(NA<|0]
audited financial statement 审计会计报表,已审计财务报表 p?
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Auditing Guidelines (the~) 审计规范指南 PRyzvc~
auditing standards 审计准则 ns/*WH&[x
audit-oriented working paper (审计)业务类工作底稿 \|]+sQ WQ
authorisation 授权 tk 5p@l
authorisation of transaction 交易的授权 g^=Ruh+
availability 可获得性 Y>2#9LA
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balance 余额;差额;平衡 ?<
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balance sheet 资产负债表 ^x(s!4d]
bank 银行 'c/8|9jX
bank account 银行账户,银行户头 L&|^y8
bank statement 银行对账单 ycIcM~<4
barter transaction 易货交易,以物换物交易 8{&.[SC7
basis of audit 审计依据 /
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basis of preparation (会计报表的)编制基础 , a2=OV
book of account 账目,账簿 [%Z{Mp'g
borrowing 借款,贷款,借债 pma=
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branch 分支,分支机构,分店 PCH$)F4^
brought forward (账户余额等的)承上年,承上期,承上页 )T
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budget 预算 ;kG"m7-/
building 建筑物;大楼 ka`}lR
business conditions 业务情况,经营情况 NOAz"m+o
business licence (企业等的)营业执照 6 pQo_l}
business relation 业务关系 -\Z`+k Y?p
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