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 @y)fR.!)1$
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审计词汇英汉对照 pO x0f;'G+
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ability to continue as a going concern 持续经营能力 U%"v7G-
acceptability 可接受性,可接受程度 L`3 g5)V
acceptable level of detection risk 检查风险的可接受水平 c:4i&|n
acceptance of engagement 接受委托 IhY[c/|i
accepting the engagement for the first time 首次接受委托 Y}ITA=L
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access to asset 对资产的接触 l2._Z
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according to 根据,依据,依照 L%I@HB9-Q0
account balance 账户余额 "1WwSh}Z
account for 对……进行会计处理,核算;解释 c]#F^(-A`
accounting 会计,会计学 uq{w1
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accounting advisory serve 会计咨询服务 e")s1`
accounting firm 会计师事务所 sBB>O@4
accounting information 会计信息,会计资料 l3rr2t
accounting period 会计期间 wxN'Lv=R
accounting policies 会计政策 [|E
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accounting professional bodies 会计职业组织,会计职业团体 "0pu_
accounting records 会计记录 "Lw[ $
accounting responsibility 会计责任 #]
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accounting service 会计服务 ~#pQWa5
accounting standards 会计准则 hvwKhQ}wX
Accounting Standards for Business Enterprises 企业会计准则 hZ[,.
accounting system 会计系统 aF]4%E
accounting treatment 会计处理 7CWz)LT
accuracy 准确性,精确性 MZl6J
additional audit procedures 追加审计程序 ,_F@9Up
addressee 收件人,收信人 2tMe# V
Administration of State-owned Assets (the~) 国有资产管理局 ewvFUD'j
administrative laws and regulations 行政法规 ot8UuBq
adverse impact 不利影响,负面影响 <My4 )3
adverse opinion 反对意见 <y7nGXzLK
advisory group 咨询组,顾问组 V*
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agency fee 代理费,代理费用 n&y'Mb
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aggregate 总计,合计为…… lpvZ[^G
alternation of document and record 变造文件和记录 :6:;Z
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alternative audit procedures 替代审计程序,备选审计程序 GHaD32
amend 修改,修订 l`>|XUf6
amortisation 摊销 #R-l2OO^]
analytical capacity 分析能力 o'+p,_y9Y@
analytical procedures 分析性程序 RoS&oGYqR
annual financial statements 年度会计报表,年度财务报表 PFq1Zai}n|
appendix 附录,附表 5%Hw,h
applicable 适用的 `bY>f_5+
applicable laws and regulations 适用的法规 leR-oeSO
application systems 应用系统 ps[HvV"
apply consistently 一贯地执行,一贯地实施 9kZ[Z
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appropriate 适当的,合适的; 4L)#ku$jW
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appropriate authorization 适当的授权 (_1(<Jw
appropriateness of audit evidence 审计证据的适当性 "tdF#>x
approval 批准,核准 |zd+
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assertion (会计报表上的)认定;确认 }$
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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 VC~1QPC9
asset 资产,财产 n-
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asset restructuring 资产重组 C%&A9(jG
assignment of duties 职责的划分 57@6O-t-
assistant 助理,助理人员 s3<gq x-&r
associated company 联属公司,联营公司 wo>7^ZA
association 联合,结合;协会,社团 f"9aL= 3
assumption 假设,假定 2zE gAc
at a given date 在某一特定时日 gV~_m
attestation 鉴证,公证 Wz{,N07Q#{
attestation service 鉴证服务 X/Sp!W-H
audit adjustment 审计调整 ]WFr5
audit areas 审计领域 'rl?'~={p
audit conclusion 审计结论
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audit effectiveness 审计效果 <<WqL?8W
audit efficiency 审计效率 =2XAQiUR\
audit engagement letter 审计业务约定书 AdU0 sZ+&c
audit evidence 审计证据 C}jFR] x)
audit fee 审计费 AcHr X=O
audit files 审计档案 @qUgp*+{
audit findings 审计中发现的事项 vd{ban9
audit implementation stage 审计实施阶段 uSQlE=
audit mark 审计标识 H^sImIEUT
audit materiality 审计重要性 -8zdkm8k
audit method 审计方法 "zE>+zRl
audit objective 审计目标,审计目的 u0;k_6N
audit of financial statements 会计报表审计,财务报表审计 \gCh'3
audit opinion 审计意见 d#(ffPlq
audit period 被审计期间,被审计年度 CWdpF>En
audit plan 审计计划 unvS `>)Np
audit planning 编制审计计划,制定审计计划,审计计划 yRAfIB$T}"
audit planning stage 审计计划阶段 +khVi}
audit procedure 审计程序 {q!GTO
audit programme 审计程序表,具体审计计划 zQ~N(Jj?h
audit report 审计报告 GAP,$xAaW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Yj"{aFK#u@
audit report with a qualified opinion 有保留意见的审计报告 ]621Z1
audit report with an adverse opinion 否定意见的审计报告 7?@ -|{
audit report with dual dates 双重日期审计报告 9ERyr1-u v
audit reporting stage 审计报告阶段 L_`D
audit responsibility 审计责任 j82x$I*
audit results 审计结果 q x5jaa3
audit risk 审计风险 w!_6*
audit sampling 审计抽样 X<sM4dwxE
audit sampling techniques 审计抽样方法,审计抽样技术 F FtB#
audit strategies 审计策略 A1Es>NK[qW
audit summary 审计总结,审计小结
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audit team 审计小组 B4/\=MXb
audit test 审计测试 'ws@I?!r
audit trail 审计轨迹 .k -!/ ^
audit work 审计工作 tP1znJh>y
audit working paper 审计工作底稿 sa?s[
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 U!
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auditing standards 审计准则 "M3S
audit-oriented working paper (审计)业务类工作底稿 +[Izz~_p
authorisation 授权 cv5+[;(b
authorisation of transaction 交易的授权 XUVBD;"f!
availability 可获得性 3~%M4(
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balance 余额;差额;平衡 rL,kDSLs
balance sheet 资产负债表 zI= 9
bank 银行 Q_6v3no1
bank account 银行账户,银行户头 GJ\bZ"vDo
bank statement 银行对账单 :#OaE,
barter transaction 易货交易,以物换物交易 tISb' ^T
basis of audit 审计依据 5SEGV|
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basis of preparation (会计报表的)编制基础 .6c
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book of account 账目,账簿 ~^/BAc
borrowing 借款,贷款,借债 >r>pM(h
branch 分支,分支机构,分店 cwE?+vB
brought forward (账户余额等的)承上年,承上期,承上页 emHaZhh
budget 预算 ^|%N _ s
building 建筑物;大楼 bE!z[j]
business conditions 业务情况,经营情况 XnKf<|j6k
business licence (企业等的)营业执照 O[8wF86R
business relation 业务关系
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