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 3(XHF3q
QqT6P`0u
审计词汇英汉对照 3:z4M9f
>*ha#PE
A
QmDhZ04f
`t/@ L:
D:S6
Mu
ability to continue as a going concern 持续经营能力 N23+1 h
acceptability 可接受性,可接受程度 ^+Y-=2u:
acceptable level of detection risk 检查风险的可接受水平 D| 8sjp4
acceptance of engagement 接受委托 H_xQ>~b
accepting the engagement for the first time 首次接受委托 7J</7\
access to asset 对资产的接触 RLeSA\di
according to 根据,依据,依照 6kmZ!9w0|
account balance 账户余额 v\r7.l:hf
account for 对……进行会计处理,核算;解释 %^)Ja EUC
accounting 会计,会计学 @pEO@bbg>
accounting advisory serve 会计咨询服务 D+@/x{wX2
accounting firm 会计师事务所 A(_^_p.|
accounting information 会计信息,会计资料
K[3D{=
accounting period 会计期间 HnYFE@Nl:U
accounting policies 会计政策 &d &oP
accounting professional bodies 会计职业组织,会计职业团体 N";dG 3
accounting records 会计记录 ^
~*[~
accounting responsibility 会计责任 GXAk*vS=G
accounting service 会计服务 (Mire%$h
accounting standards 会计准则 nP3;<*T P0
Accounting Standards for Business Enterprises 企业会计准则 CzDR% v x
accounting system 会计系统
5;i!PuL
accounting treatment 会计处理 HK,G8:T
accuracy 准确性,精确性 `mHOgS>|
additional audit procedures 追加审计程序 AD4L`0D
addressee 收件人,收信人 ~_^o?NE,
Administration of State-owned Assets (the~) 国有资产管理局 G\aLg
administrative laws and regulations 行政法规 ")[Q4H;V
adverse impact 不利影响,负面影响 E]U3O>hf
adverse opinion 反对意见 %N AFU/&
advisory group 咨询组,顾问组 q4#f
*]
agency fee 代理费,代理费用 "a%ASy>?g
aggregate 总计,合计为…… b&V]|Z(
alternation of document and record 变造文件和记录 Osvz 3UMY3
alternative audit procedures 替代审计程序,备选审计程序 gPhw.e""
amend 修改,修订 7AFS)_w
amortisation 摊销 %?9r (&
analytical capacity 分析能力 *Yk8Mj^_h
analytical procedures 分析性程序 >cr_^(UW&
annual financial statements 年度会计报表,年度财务报表 ? 3E_KGI
appendix 附录,附表 yPxG`w'
applicable 适用的 i2%m}S;D9
applicable laws and regulations 适用的法规 +h vIJv ?
application systems 应用系统 lVp~oZC6[
apply consistently 一贯地执行,一贯地实施 {-7yZ]OO$
appropriate 适当的,合适的; pGcx
jm
征用,挪用 4+ ?ZTc(
appropriate authorization 适当的授权 W$VCST
appropriateness of audit evidence 审计证据的适当性 yU8Y{o;:
approval 批准,核准 ("M#R!3
assertion (会计报表上的)认定;确认 +` Y ?-
assessed level of control risk 对控制风险的评估,控制风险的评估水平 oJ;O>J@c
asset 资产,财产 oTV
8rG
asset restructuring 资产重组 X!A]V:8dk
assignment of duties 职责的划分 SAo\H
assistant 助理,助理人员 r(2'0JQ
associated company 联属公司,联营公司 f [I'j0H%
association 联合,结合;协会,社团 { `|YX_HS
assumption 假设,假定 )D-.7m.v]
at a given date 在某一特定时日 6Cv2>'{S
attestation 鉴证,公证 JLV}Fw
attestation service 鉴证服务 s2v#evI`+
audit adjustment 审计调整 mP
.&fS
audit areas 审计领域 kpreTeA]
audit conclusion 审计结论 n#L2cv~Aj"
audit effectiveness 审计效果 S%gO6&^
audit efficiency 审计效率 V1b_z
audit engagement letter 审计业务约定书 3L%r_N*a
audit evidence 审计证据 E `j5y(44
audit fee 审计费 41Q
audit files 审计档案 SoGLsO+R
audit findings 审计中发现的事项 HF=C8ZtlL
audit implementation stage 审计实施阶段 a4qpnr]0
audit mark 审计标识 <GmrKdM
audit materiality 审计重要性 J]^gF|
audit method 审计方法 Nb9V/2c;V
audit objective 审计目标,审计目的 >@89k^#
Vc
audit of financial statements 会计报表审计,财务报表审计 C05{,w?
audit opinion 审计意见 y<x_v )k-
audit period 被审计期间,被审计年度 .dLX'84fY
audit plan 审计计划 y#Sw>-zRq
audit planning 编制审计计划,制定审计计划,审计计划 LW
3J$Am
audit planning stage 审计计划阶段 |iJZC
audit procedure 审计程序 HNUR6H&Fta
audit programme 审计程序表,具体审计计划 B+[Q$Q"
audit report 审计报告 714nUA872
audit report with a disclaimer of opinion 拒绝表示意见审计报告 y^|3]G3
audit report with a qualified opinion 有保留意见的审计报告 e^Wv*OD'
audit report with an adverse opinion 否定意见的审计报告 -:p1gg&
audit report with dual dates 双重日期审计报告 IV#f}NrfD
audit reporting stage 审计报告阶段 l'lDzB+.*
audit responsibility 审计责任 U)=Z&($T
audit results 审计结果 #2'&=?J1r
audit risk 审计风险 ,) jB<`
audit sampling 审计抽样 eV=sDx
audit sampling techniques 审计抽样方法,审计抽样技术 N$a-i
audit strategies 审计策略 iZUz6
audit summary 审计总结,审计小结 *rKv`nva5
audit team 审计小组 Q
pc^qP^-
audit test 审计测试 2DqHqq9m
audit trail 审计轨迹 z>g& ?vo2
audit work 审计工作 RIqxM
audit working paper 审计工作底稿 Q/`o6xv
audited financial statement 审计会计报表,已审计财务报表 QAnf
xt6
Auditing Guidelines (the~) 审计规范指南 dQ~"b
=
auditing standards 审计准则 sW3D
(
n
audit-oriented working paper (审计)业务类工作底稿 (s*Uz3sq
authorisation 授权 k)' z<EL6c
authorisation of transaction 交易的授权 "EkO>M/fr
availability 可获得性 r_Yl/WW
B a}7KpKCD
balance 余额;差额;平衡 HZ4
^T7G
balance sheet 资产负债表 lc(iy:z@
bank 银行 8/$iCW
bank account 银行账户,银行户头 a2_IF,p*?
bank statement 银行对账单 M@[gT?mv1
barter transaction 易货交易,以物换物交易 R:m=HS_
basis of audit 审计依据 N ^`Efpvg
basis of preparation (会计报表的)编制基础 ZGvNEjff
book of account 账目,账簿 0=zS&xM
borrowing 借款,贷款,借债 *!s?hHv
branch 分支,分支机构,分店 "A`'~]/hE
brought forward (账户余额等的)承上年,承上期,承上页 Z'bMIdV
budget 预算 B&j+fi
building 建筑物;大楼 / hdl
business conditions 业务情况,经营情况 ' *C)S
business licence (企业等的)营业执照 vrx3O
business relation 业务关系 1c~#]6[
gy`qEY~B&