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 0X4)=sJP
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审计词汇英汉对照 c&N;r|N
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ability to continue as a going concern 持续经营能力 #6v357-5
acceptability 可接受性,可接受程度 xcn~KF8
acceptable level of detection risk 检查风险的可接受水平 ^B%c3U$o
acceptance of engagement 接受委托 #C~ </R%
accepting the engagement for the first time 首次接受委托 G0~Z|P
access to asset 对资产的接触 `SOQPAnK+;
according to 根据,依据,依照
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account balance 账户余额 seRf q&
account for 对……进行会计处理,核算;解释 H
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accounting 会计,会计学
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accounting advisory serve 会计咨询服务 a+\<2NXYD
accounting firm 会计师事务所 g{i= $xc
accounting information 会计信息,会计资料 <QO1Yg7}
accounting period 会计期间 }+bo?~2E&
accounting policies 会计政策 a
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accounting professional bodies 会计职业组织,会计职业团体 TUz4-Pd
accounting records 会计记录 /]_|uN)Q
accounting responsibility 会计责任 %l14K_
accounting service 会计服务 !h|,wq]k
accounting standards 会计准则 4c95G^dZ
Accounting Standards for Business Enterprises 企业会计准则 K
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accounting system 会计系统 .@%L8_sMR
accounting treatment 会计处理 _ E-\aS{
accuracy 准确性,精确性 SDV#p];u
additional audit procedures 追加审计程序 F_9
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addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局 vd(S&&]o1
administrative laws and regulations 行政法规 [7d(PEQL`
adverse impact 不利影响,负面影响 7}y@VO6]
adverse opinion 反对意见 JqZt1um
advisory group 咨询组,顾问组 'S9o!hb'@
agency fee 代理费,代理费用 h# KSKKNW
aggregate 总计,合计为…… -CuuO=h
alternation of document and record 变造文件和记录 '|Bk}
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alternative audit procedures 替代审计程序,备选审计程序 6W{N
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amend 修改,修订 od5nRb
amortisation 摊销 /}
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analytical capacity 分析能力 qg=`=]j
analytical procedures 分析性程序 'I+S5![<
annual financial statements 年度会计报表,年度财务报表 %8|lAMTY7/
appendix 附录,附表 h@\-]zN{
applicable 适用的 |aAyWK S
applicable laws and regulations 适用的法规 |>.MH
application systems 应用系统 yn$1nt4
apply consistently 一贯地执行,一贯地实施 7M7Lj
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appropriate 适当的,合适的;
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appropriate authorization 适当的授权 *$|f9jVh
appropriateness of audit evidence 审计证据的适当性 x {Utf$|
approval 批准,核准 m$^5{qpg
assertion (会计报表上的)认定;确认 =}Zl
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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 v%AepK&
asset 资产,财产 E:B"!Y6
asset restructuring 资产重组 NK/y,f6
assignment of duties 职责的划分 K>e-IxA);0
assistant 助理,助理人员 V 0Oqq0\
associated company 联属公司,联营公司 BYMdX J
association 联合,结合;协会,社团 $Wj{B@k
assumption 假设,假定 !reOYt|
at a given date 在某一特定时日 q4w]9b/
attestation 鉴证,公证 %(p9AE
attestation service 鉴证服务 Zv!XNc!"$y
audit adjustment 审计调整 2 G2+oS
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audit areas 审计领域 H`fJ<So?
audit conclusion 审计结论 ,cS#
audit effectiveness 审计效果 TP {\V>*Yz
audit efficiency 审计效率 21tv(x
audit engagement letter 审计业务约定书 K mH))LIv
audit evidence 审计证据 1uN;JN
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audit fee 审计费 DJ<+" .v!
audit files 审计档案 gBhX=2%
audit findings 审计中发现的事项 X>yDj]*4P
audit implementation stage 审计实施阶段 ZCj1Cz]"l<
audit mark 审计标识
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audit materiality 审计重要性 iTq&h=(n
audit method 审计方法 ^*`#+*C
audit objective 审计目标,审计目的 A :KZyd"Z
audit of financial statements 会计报表审计,财务报表审计 >I5Wf/
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audit opinion 审计意见 ]
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audit period 被审计期间,被审计年度 qQ^CSn98J
audit plan 审计计划 BRM `/s
audit planning 编制审计计划,制定审计计划,审计计划 kN1R8| pv
audit planning stage 审计计划阶段 ,LxZbo!
audit procedure 审计程序 ^
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audit programme 审计程序表,具体审计计划 48^C+#Jbc
audit report 审计报告 [ !#Db
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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 aV|VC$
audit report with an adverse opinion 否定意见的审计报告 \9OKf|#j
audit report with dual dates 双重日期审计报告 '+{yg+#/wV
audit reporting stage 审计报告阶段 _[z)%`kay
audit responsibility 审计责任 (0Br`%!F
audit results 审计结果 /i
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audit risk 审计风险 <a$!S
audit sampling 审计抽样 X$\CC18
audit sampling techniques 审计抽样方法,审计抽样技术 %La7);SeY
audit strategies 审计策略 WvT H+
audit summary 审计总结,审计小结 ysG1{NOl
audit team 审计小组 2e1%L,y{W
audit test 审计测试 *5oQZ".vA*
audit trail 审计轨迹 1G12FV>M
audit work 审计工作 KJOb1MM
audit working paper 审计工作底稿 iOEBjj;C
audited financial statement 审计会计报表,已审计财务报表 h%u!UHA
Auditing Guidelines (the~) 审计规范指南 2>^(&95M
auditing standards 审计准则 d2i?FT
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audit-oriented working paper (审计)业务类工作底稿 ]!sCWR
authorisation 授权 Ru#pJb(R
authorisation of transaction 交易的授权 |pB
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availability 可获得性 SC%HHu\l
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balance 余额;差额;平衡 (?'vT%
balance sheet 资产负债表 0iM'),v[]
bank 银行 k=kkF"
bank account 银行账户,银行户头 hG~.Sc:G
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 R"HV|Dm|m
basis of audit 审计依据 ;Dp*.YJ
basis of preparation (会计报表的)编制基础 $-pijBiz_
book of account 账目,账簿 Lz_.m
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 lx5.50mI
brought forward (账户余额等的)承上年,承上期,承上页 :oW 16m1`
budget 预算 h P WP6;Z
building 建筑物;大楼 ^Tj{}<yT
business conditions 业务情况,经营情况 cy?
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business licence (企业等的)营业执照 t+F_/_"B
business relation 业务关系 ucz~y!4L{
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