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 5X[=Q>
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审计词汇英汉对照 M~wJe@bc
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ability to continue as a going concern 持续经营能力 O@EpRg
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acceptability 可接受性,可接受程度 QR
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acceptable level of detection risk 检查风险的可接受水平 ,H.q%!{h_
acceptance of engagement 接受委托 h"q`gj
accepting the engagement for the first time 首次接受委托 a|66[
access to asset 对资产的接触 ,!Q2^R
according to 根据,依据,依照 *xt3mv/<z
account balance 账户余额 y=q\1~] Z
account for 对……进行会计处理,核算;解释 2AU_<Hr6
accounting 会计,会计学 PC
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accounting advisory serve 会计咨询服务 Qs*g)Yr
accounting firm 会计师事务所 IF@)L>-%
accounting information 会计信息,会计资料 F7L+bv
accounting period 会计期间 b^FB[tZ\x
accounting policies 会计政策 CFn!P;.!
accounting professional bodies 会计职业组织,会计职业团体 !R4`ihi1
accounting records 会计记录 Nno*X9>~
accounting responsibility 会计责任 L%N|8P[
accounting service 会计服务 &grT}
accounting standards 会计准则 Q7f\ 5QjT
Accounting Standards for Business Enterprises 企业会计准则 Cg-khRgLS
accounting system 会计系统 K~C*4H:9
accounting treatment 会计处理 M"5,8Q`PkI
accuracy 准确性,精确性 Eiwo==M
additional audit procedures 追加审计程序 3C2L _ K3
addressee 收件人,收信人 >Ei_##
Administration of State-owned Assets (the~) 国有资产管理局 M2mte#h
administrative laws and regulations 行政法规 R~;<}!Gtx
adverse impact 不利影响,负面影响 $c[8-=
adverse opinion 反对意见 7pmhH%Dn$
advisory group 咨询组,顾问组 C:z K{+
agency fee 代理费,代理费用 "M1[@xog
aggregate 总计,合计为…… `0Qzu\gRb
alternation of document and record 变造文件和记录 vJ }^p}
alternative audit procedures 替代审计程序,备选审计程序 jsc1B
amend 修改,修订 I=|b3-
amortisation 摊销 @)|62Dv /
analytical capacity 分析能力 g/'MECB
analytical procedures 分析性程序 (B]rINY|
annual financial statements 年度会计报表,年度财务报表 quVTqhg"
appendix 附录,附表 yw$er?
applicable 适用的 TDk'
applicable laws and regulations 适用的法规 fD]}&xc
application systems 应用系统 8`kK)iCq
apply consistently 一贯地执行,一贯地实施 9:IVSD&"Rf
appropriate 适当的,合适的;
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appropriate authorization 适当的授权 %fo +Y+t
appropriateness of audit evidence 审计证据的适当性 U"af3c^2
approval 批准,核准 X^eTf-*T
assertion (会计报表上的)认定;确认 ON\_9\kv
assessed level of control risk 对控制风险的评估,控制风险的评估水平 k*[["u^u]
asset 资产,财产 hK&jo(V
asset restructuring 资产重组 (%YFcE)SRS
assignment of duties 职责的划分 p,Qr9p3y
assistant 助理,助理人员 8|OsVIe%
associated company 联属公司,联营公司 g,r'].Jg
association 联合,结合;协会,社团 >7p?^*&7;
assumption 假设,假定 g%Sl+gWdJ
at a given date 在某一特定时日 ^#9
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attestation 鉴证,公证 ?ep93:j
attestation service 鉴证服务 I_oJx
audit adjustment 审计调整 8lg$]
audit areas 审计领域 xJ:15eDC
audit conclusion 审计结论 :]v%6i.
audit effectiveness 审计效果 C%9;~S
audit efficiency 审计效率 bb
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audit engagement letter 审计业务约定书 [?Wt ZM^q
audit evidence 审计证据 Ux2(Oph
audit fee 审计费 q
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audit files 审计档案 540-l Me
audit findings 审计中发现的事项 `<cB 6
audit implementation stage 审计实施阶段 ?YOH9%_cs
audit mark 审计标识 s=h
audit materiality 审计重要性 MuQyHEDF
audit method 审计方法 Az8>^|@
audit objective 审计目标,审计目的 vT#zc
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audit of financial statements 会计报表审计,财务报表审计 waz)jEk
audit opinion 审计意见 B\G?dmo
audit period 被审计期间,被审计年度 & gnE"
audit plan 审计计划 [#.E=s+&
audit planning 编制审计计划,制定审计计划,审计计划 UR>zL3
audit planning stage 审计计划阶段 /'ccFm2
audit procedure 审计程序 7F!_gj p
audit programme 审计程序表,具体审计计划 M{<cqxY
audit report 审计报告 01uMbtM
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 8*-8"It<"
audit report with an adverse opinion 否定意见的审计报告 ^mz&L|h
audit report with dual dates 双重日期审计报告 -,C">T%\
audit reporting stage 审计报告阶段 71_{FL8
audit responsibility 审计责任 /7/d
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audit results 审计结果 hy3j8?66
audit risk 审计风险 B&ItA76
audit sampling 审计抽样 B"rnSui
audit sampling techniques 审计抽样方法,审计抽样技术 @KfFtR-;
audit strategies 审计策略 UE3(L
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audit summary 审计总结,审计小结 ?mU
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audit team 审计小组 O$%M.C'
audit test 审计测试 XkLl (uyh
audit trail 审计轨迹 BQu_)@
audit work 审计工作
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audit working paper 审计工作底稿 ,5$V;|
audited financial statement 审计会计报表,已审计财务报表 =NMT H[
Auditing Guidelines (the~) 审计规范指南 FR&4i" +
auditing standards 审计准则 mrX 2w
audit-oriented working paper (审计)业务类工作底稿 GVhO}m
authorisation 授权 ACm9H9:Vd
authorisation of transaction 交易的授权 (&HAjB
availability 可获得性 :
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balance 余额;差额;平衡 WDQtj$e+
balance sheet 资产负债表 m7}PJ^*b
bank 银行
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bank account 银行账户,银行户头 J6J[\
bank statement 银行对账单 W/q-^Zkt,9
barter transaction 易货交易,以物换物交易 pESlBQ7{I
basis of audit 审计依据 *5?a%p
basis of preparation (会计报表的)编制基础 A(zF[\{]
book of account 账目,账簿 3NAU|//J
borrowing 借款,贷款,借债 ,WSK
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branch 分支,分支机构,分店 G347&F)
brought forward (账户余额等的)承上年,承上期,承上页 1henQiIO
budget 预算 |W4
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building 建筑物;大楼 feU]a5%XZ
business conditions 业务情况,经营情况 "h?;)Ye
business licence (企业等的)营业执照 29]-s Utqv
business relation 业务关系 XHU&ix{Od
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