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 kAMt8
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ability to continue as a going concern 持续经营能力 q*>`HTPcU
acceptability 可接受性,可接受程度 9!tRM-
acceptable level of detection risk 检查风险的可接受水平 uXXwMc<p
acceptance of engagement 接受委托 (sY?"(~j?T
accepting the engagement for the first time 首次接受委托 Y%2<}3P
access to asset 对资产的接触 uv, t(a.^
according to 根据,依据,依照 _("{fJ,A
account balance 账户余额 }JS?42CTaV
account for 对……进行会计处理,核算;解释 JVRK\A|R
accounting 会计,会计学 6 LC*X
accounting advisory serve 会计咨询服务 mAz':R[
accounting firm 会计师事务所 C Z|R-ky6p
accounting information 会计信息,会计资料 tcfUhSz,I
accounting period 会计期间 |VIBSty2d
accounting policies 会计政策 D+tn<\LF
accounting professional bodies 会计职业组织,会计职业团体 ,`K'qms
accounting records 会计记录 AkGCIn3
accounting responsibility 会计责任 13Q|p,^R
accounting service 会计服务 zUeS7\(l
accounting standards 会计准则 N]gdS]pP2{
Accounting Standards for Business Enterprises 企业会计准则 z"|^Y|`m
accounting system 会计系统 J?HYN%
accounting treatment 会计处理 vV8}>
accuracy 准确性,精确性 MbYAK-l.h
additional audit procedures 追加审计程序 9M<{@<]dm
addressee 收件人,收信人 `zF=h#i
Administration of State-owned Assets (the~) 国有资产管理局 0]&~ddL
administrative laws and regulations 行政法规 BDpeAF8z
adverse impact 不利影响,负面影响 &{99Owqg
adverse opinion 反对意见 ~nw]q<7r
advisory group 咨询组,顾问组 UW!!!
agency fee 代理费,代理费用 VUk2pEGO.
aggregate 总计,合计为…… u9 J;OsnHK
alternation of document and record 变造文件和记录 sa{X.}i%E
alternative audit procedures 替代审计程序,备选审计程序 42mdak}\
amend 修改,修订 |nIm$ p'
amortisation 摊销 s/8>(-H#
analytical capacity 分析能力 s J,:[
analytical procedures 分析性程序 \f.ceh;!
annual financial statements 年度会计报表,年度财务报表 ZdfIe~Oni
appendix 附录,附表 npZ=x-ce
applicable 适用的 |,|b~>
applicable laws and regulations 适用的法规 *22}b.)
application systems 应用系统 J"# o #~
apply consistently 一贯地执行,一贯地实施 4 QD.'+L
appropriate 适当的,合适的; __OD^?qa
征用,挪用 7*`cWT_X
appropriate authorization 适当的授权 "9aiin
appropriateness of audit evidence 审计证据的适当性 zrri&QDF<
approval 批准,核准 ^<Q+=\h
assertion (会计报表上的)认定;确认 1d,;e:=j
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Y;G+jC8
asset 资产,财产 "aHA6zTB
asset restructuring 资产重组 g^
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assignment of duties 职责的划分 +Ccj@#M;
assistant 助理,助理人员 a!vF;J-Zqa
associated company 联属公司,联营公司 va[@XGaC3
association 联合,结合;协会,社团 1*, f
assumption 假设,假定 @|sDb?J
at a given date 在某一特定时日 uDbz`VpK
attestation 鉴证,公证 gq\ulLyOeZ
attestation service 鉴证服务 .IXkdy
audit adjustment 审计调整 v!JQ;OX
audit areas 审计领域 H:TRJ.!w2
audit conclusion 审计结论 &z8I@
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audit effectiveness 审计效果 e@|/, W
audit efficiency 审计效率 5ELKL#(
audit engagement letter 审计业务约定书 2|8e7q: +*
audit evidence 审计证据 n$&xVaF|
audit fee 审计费 /{QR:8}-Q
audit files 审计档案 Fg;V6s/>ts
audit findings 审计中发现的事项 KeFEUHU
audit implementation stage 审计实施阶段 ~\<aj(m(|
audit mark 审计标识 e:#c\Ay+
audit materiality 审计重要性 PZ06
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audit method 审计方法 {]ie|>'=C
audit objective 审计目标,审计目的 U 51C /A
audit of financial statements 会计报表审计,财务报表审计 .s Ci9d
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audit opinion 审计意见 (r78AZ
audit period 被审计期间,被审计年度 sTv;Ogs.
audit plan 审计计划 Kw_> X&GcJ
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 HE6kt6
audit procedure 审计程序 d)d\h`=Z
audit programme 审计程序表,具体审计计划 &i
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audit report 审计报告 X} <p|P+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >..C^8 "
audit report with a qualified opinion 有保留意见的审计报告 `_M*2(rt
audit report with an adverse opinion 否定意见的审计报告 AM?6
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audit report with dual dates 双重日期审计报告 )4u6{-|A
audit reporting stage 审计报告阶段 *c<0cHv*
audit responsibility 审计责任 A"ApWJ3
audit results 审计结果 @'XxMO[Z!<
audit risk 审计风险 ]N<:6+
audit sampling 审计抽样 <e)5$Aj
audit sampling techniques 审计抽样方法,审计抽样技术 b8o}bm{s
audit strategies 审计策略 OZ2YflT
audit summary 审计总结,审计小结 *% 6NuZ
audit team 审计小组 +OM`c7M:
audit test 审计测试 $=) i{kGS@
audit trail 审计轨迹 oVDqX=G
audit work 审计工作 A 9\]y%!
audit working paper 审计工作底稿 5^:N]Mp"
audited financial statement 审计会计报表,已审计财务报表 0{0BL@H
Auditing Guidelines (the~) 审计规范指南 "'i" @CR
auditing standards 审计准则 vuP.V#
audit-oriented working paper (审计)业务类工作底稿 `*Ar6
authorisation 授权 PH$fDbC8
authorisation of transaction 交易的授权 4O
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availability 可获得性 LNm{}VJ%
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balance 余额;差额;平衡 (`nn\)
balance sheet 资产负债表 CB&$tDi
bank 银行 J^"
bank account 银行账户,银行户头 9#C hn~ \
bank statement 银行对账单 I" AgRa
barter transaction 易货交易,以物换物交易 kWkAfzf4a
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 r0 mXRZC
book of account 账目,账簿 #A&(b}#:o
borrowing 借款,贷款,借债 Jng,:$sZ
branch 分支,分支机构,分店 F?>rWP
brought forward (账户余额等的)承上年,承上期,承上页 CY{`IZ
budget 预算 qQzf&"
building 建筑物;大楼 yDk|ad|
business conditions 业务情况,经营情况 7-*QF>w<a
business licence (企业等的)营业执照 Tno[LP,
business relation 业务关系 d`M]>EDXp
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