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 KyDd( 'i
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审计词汇英汉对照 k%sA+=
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ability to continue as a going concern 持续经营能力 "]'W^Fg
acceptability 可接受性,可接受程度 tpeMq-
acceptable level of detection risk 检查风险的可接受水平 )[&j&AI
acceptance of engagement 接受委托 prIJjy-F
accepting the engagement for the first time 首次接受委托 BtJF1#f
access to asset 对资产的接触 A] o3MoSt
according to 根据,依据,依照 6"rS?>W/mO
account balance 账户余额 fHI@'
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account for 对……进行会计处理,核算;解释 Q'ib7R;V,
accounting 会计,会计学 UN^M.lqZX
accounting advisory serve 会计咨询服务 7<2?NLE8*
accounting firm 会计师事务所 ,g|ht%"
accounting information 会计信息,会计资料 _$HC NFdh
accounting period 会计期间 1.
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accounting policies 会计政策 *l0i}"T^_
accounting professional bodies 会计职业组织,会计职业团体 f_hG2Sk
accounting records 会计记录 7-9HCP
accounting responsibility 会计责任 Tn38]UL
accounting service 会计服务 G"vEtNoV
accounting standards 会计准则 cj[%.M5iBA
Accounting Standards for Business Enterprises 企业会计准则 ,>TDxI;
accounting system 会计系统 T0\[":
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accounting treatment 会计处理 uIJ
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accuracy 准确性,精确性 {w99~?
additional audit procedures 追加审计程序 pf=CP%L
addressee 收件人,收信人 WS@8Z0@RD
Administration of State-owned Assets (the~) 国有资产管理局 ::/vDUDc
administrative laws and regulations 行政法规 IY2f$YV
adverse impact 不利影响,负面影响 lx82:_
adverse opinion 反对意见 (Fk&~/SP
advisory group 咨询组,顾问组 +J}h
agency fee 代理费,代理费用 f-}_
aggregate 总计,合计为…… +]VW[$
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alternation of document and record 变造文件和记录 gvP.\,U
alternative audit procedures 替代审计程序,备选审计程序 A2fuNV_
amend 修改,修订 eN<?rVZl
amortisation 摊销 gaL.5_1
analytical capacity 分析能力 R_:-Z.
analytical procedures 分析性程序 4&`d$K
annual financial statements 年度会计报表,年度财务报表 gGbqXG^
appendix 附录,附表 ve(@=MJ
applicable 适用的 oYeFOw`
applicable laws and regulations 适用的法规 &v+Hl
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application systems 应用系统 p!K]c D
apply consistently 一贯地执行,一贯地实施 ~~WX#Od*$
appropriate 适当的,合适的; h&bs`
征用,挪用 r`:dUCFE
appropriate authorization 适当的授权 }iB>3|\
appropriateness of audit evidence 审计证据的适当性 DJR r
approval 批准,核准 o1<Z;2#
assertion (会计报表上的)认定;确认 |c,'0V,"cH
assessed level of control risk 对控制风险的评估,控制风险的评估水平 @#5
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asset 资产,财产 k,[[
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asset restructuring 资产重组 ]5eZLXM
assignment of duties 职责的划分 N
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assistant 助理,助理人员 FzFP 0
associated company 联属公司,联营公司 ^c>ROpic
association 联合,结合;协会,社团 `%0k\,}V
assumption 假设,假定 Z3A"GWY
at a given date 在某一特定时日 3
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attestation 鉴证,公证 sH)40QmO{
attestation service 鉴证服务 Y2y =
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audit adjustment 审计调整 H^w Inkf>
audit areas 审计领域 "eKM<S
audit conclusion 审计结论 ,V=]QHcg
audit effectiveness 审计效果 Q .cL1uHc
audit efficiency 审计效率 5'3H$%dC
audit engagement letter 审计业务约定书 a[V4EX1E
audit evidence 审计证据 0J9Ub
audit fee 审计费 t3aDDu
audit files 审计档案 DYL \=ya1
audit findings 审计中发现的事项 +}!FP3KgT
audit implementation stage 审计实施阶段 o}lA\ A
audit mark 审计标识 (0bXsfe
audit materiality 审计重要性 %@[ ~s,6<
audit method 审计方法 K9eu
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audit objective 审计目标,审计目的 + WFa4NZ
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 5!^?H"#c
audit period 被审计期间,被审计年度 Y>'t)PK
audit plan 审计计划 'tzN.p1O
audit planning 编制审计计划,制定审计计划,审计计划 uF\f>E)/N%
audit planning stage 审计计划阶段 YH$whJ`W0
audit procedure 审计程序 @RVj~J.A
audit programme 审计程序表,具体审计计划 -D,kL
audit report 审计报告 L@LT *M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 W q>qso
audit report with a qualified opinion 有保留意见的审计报告 Gw}b8N6E
audit report with an adverse opinion 否定意见的审计报告 ?O#,|\v?]
audit report with dual dates 双重日期审计报告 {(qH8A
audit reporting stage 审计报告阶段 }VXZM7@u
audit responsibility 审计责任 a6.0$'
audit results 审计结果 LDq(WPI1#
audit risk 审计风险 eWAgYe2
audit sampling 审计抽样 Sc3 B*.
audit sampling techniques 审计抽样方法,审计抽样技术 GxcW^{;
audit strategies 审计策略 ?$rHyI
audit summary 审计总结,审计小结 +h?z7ZY^
audit team 审计小组 _'DZoOH|VE
audit test 审计测试 /s~&$(d59o
audit trail 审计轨迹 BvV!?DY4
audit work 审计工作 k8ej.
audit working paper 审计工作底稿 (
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audited financial statement 审计会计报表,已审计财务报表 S.A|(?x
Auditing Guidelines (the~) 审计规范指南 &IgH]?t
auditing standards 审计准则 Nc[V kJ]
audit-oriented working paper (审计)业务类工作底稿 y5lhmbl: e
authorisation 授权 j+>&~
authorisation of transaction 交易的授权 LuW^Ga"E
availability 可获得性 }=JuC+#~n
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balance 余额;差额;平衡 joJ:*oL
balance sheet 资产负债表 M-+=t8
bank 银行 #sp8 !8|y
bank account 银行账户,银行户头 y@Q?
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bank statement 银行对账单 "f<+~
barter transaction 易货交易,以物换物交易 23=SXA!
basis of audit 审计依据 %oEvp{I
basis of preparation (会计报表的)编制基础 Qp]-4%^Vz
book of account 账目,账簿 _q dLA
borrowing 借款,贷款,借债 :*{\oqFn~$
branch 分支,分支机构,分店 JPfE`NZ
brought forward (账户余额等的)承上年,承上期,承上页 ck4g=QpD{
budget 预算 >n^[-SWJCT
building 建筑物;大楼 $y&1.caMa
business conditions 业务情况,经营情况 o@g/,V $
business licence (企业等的)营业执照 f$^+;j
business relation 业务关系 v"a.%"oN8
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