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 sE$!MQb
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审计词汇英汉对照 $LLkYOwI
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ability to continue as a going concern 持续经营能力 5v4
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acceptability 可接受性,可接受程度 !(PAUWS@
acceptable level of detection risk 检查风险的可接受水平 !|{T>yy
acceptance of engagement 接受委托 v*'dA^Q
accepting the engagement for the first time 首次接受委托 <A +VS
access to asset 对资产的接触 Tj}H3/2
according to 根据,依据,依照 =$6z1] ;3
account balance 账户余额 $pK2H0c
account for 对……进行会计处理,核算;解释 lz.ta!6
accounting 会计,会计学 ~=~|@K
accounting advisory serve 会计咨询服务 tW;1
accounting firm 会计师事务所 O,"4HZG
accounting information 会计信息,会计资料 nZe2bai
accounting period 会计期间 VdpwZ
accounting policies 会计政策 7Z0fMk
accounting professional bodies 会计职业组织,会计职业团体 1w}%>e-S
accounting records 会计记录 '`Eb].s*
accounting responsibility 会计责任 I!?-lI@(
accounting service 会计服务 s(W]
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accounting standards 会计准则 UN'[sHjOnD
Accounting Standards for Business Enterprises 企业会计准则 OnE#8*8
accounting system 会计系统 LIYj__4=|
accounting treatment 会计处理 n}cjVH5
accuracy 准确性,精确性 <U(wLG'XS
additional audit procedures 追加审计程序 XVcY?_AS#
addressee 收件人,收信人 T9.3
Administration of State-owned Assets (the~) 国有资产管理局 f0+)%gO{
administrative laws and regulations 行政法规 >ENZ['F
adverse impact 不利影响,负面影响 pEf1[ zq
adverse opinion 反对意见 o.IJ4'}aN
advisory group 咨询组,顾问组 aI]EwVz-q
agency fee 代理费,代理费用 'E FP/(2J
aggregate 总计,合计为…… rnW(<t"
alternation of document and record 变造文件和记录 \^O&){q(9
alternative audit procedures 替代审计程序,备选审计程序 %fB]N
amend 修改,修订 w.w(*5[
amortisation 摊销 b_2bg>|;
analytical capacity 分析能力 c\cPmj@
analytical procedures 分析性程序 ha+)ZF
annual financial statements 年度会计报表,年度财务报表 *@`Sx'5!
appendix 附录,附表 53efF
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applicable 适用的 Q-<N)K$F(4
applicable laws and regulations 适用的法规 [@YeQ{
application systems 应用系统 7.Df2_)
apply consistently 一贯地执行,一贯地实施 gXZl3
appropriate 适当的,合适的; m{T:<:q~
征用,挪用 #[$^M:X.
appropriate authorization 适当的授权 6
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appropriateness of audit evidence 审计证据的适当性 .|Unq`ll
approval 批准,核准 Z4 y9d?g%b
assertion (会计报表上的)认定;确认 KQGdV{VFs
assessed level of control risk 对控制风险的评估,控制风险的评估水平 vz'/]E
asset 资产,财产 4eOS+&
asset restructuring 资产重组 l*e
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assignment of duties 职责的划分 \
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assistant 助理,助理人员 o~<ith$A*
associated company 联属公司,联营公司 9 Z,K
association 联合,结合;协会,社团 GHeucG}?
assumption 假设,假定 h`Ld%iN\
at a given date 在某一特定时日 H,8HGL[l
attestation 鉴证,公证 #Bu W
attestation service 鉴证服务 ;ED` 7
audit adjustment 审计调整 +9EG6"..@H
audit areas 审计领域 r"HQ>Wn
audit conclusion 审计结论
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audit effectiveness 审计效果 v+\&8)W=
audit efficiency 审计效率 2>`m1q:
audit engagement letter 审计业务约定书 yhTC?sf<
audit evidence 审计证据 rjk{9u1a"
audit fee 审计费 f8ucJ.{"
audit files 审计档案 a6Zg~>vX
audit findings 审计中发现的事项 8NP|>uaj
audit implementation stage 审计实施阶段 1nGpW$Gx
audit mark 审计标识 Tfsx&
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audit materiality 审计重要性 o
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audit method 审计方法 M/<>'%sj
audit objective 审计目标,审计目的 lqaOLZH
audit of financial statements 会计报表审计,财务报表审计 p;nRxi7'
audit opinion 审计意见 ^HiI
audit period 被审计期间,被审计年度 L
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audit plan 审计计划 y}5:CZ
audit planning 编制审计计划,制定审计计划,审计计划 NgI n\)
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audit planning stage 审计计划阶段 ]*/%5ZOI&
audit procedure 审计程序 nC6 ;:uM
audit programme 审计程序表,具体审计计划 xlKg0&D
audit report 审计报告 yyZs[
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 5N~JRq\
audit report with a qualified opinion 有保留意见的审计报告 opaRk.p
audit report with an adverse opinion 否定意见的审计报告 kH4xP3. i
audit report with dual dates 双重日期审计报告 $0[t<4K`yn
audit reporting stage 审计报告阶段 gXy'@!
audit responsibility 审计责任 /&>vhpZ}
audit results 审计结果 8cKP_Ec
audit risk 审计风险 |[+/ ]Y
audit sampling 审计抽样 "@s</HGo
audit sampling techniques 审计抽样方法,审计抽样技术 BQo$c~
audit strategies 审计策略 H;
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audit summary 审计总结,审计小结 8u|F
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audit team 审计小组 DH IC:6EY
audit test 审计测试 q0t}
audit trail 审计轨迹 =PM6:3aKh
audit work 审计工作 (JX 9c
audit working paper 审计工作底稿 vRI0fDu
audited financial statement 审计会计报表,已审计财务报表 &=>|? m8
Auditing Guidelines (the~) 审计规范指南 %M7EOa
auditing standards 审计准则 aGz$A15#
audit-oriented working paper (审计)业务类工作底稿 O yG#
authorisation 授权 IIh \d.o
authorisation of transaction 交易的授权 jA'7@/F/
availability 可获得性 ]@P!Q&V #
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balance 余额;差额;平衡 ]yAOKmS
balance sheet 资产负债表 HSG7jC'_
bank 银行 bnzIDsw!Q
bank account 银行账户,银行户头 A6S|pO1)3
bank statement 银行对账单 ,^n5UA`PK
barter transaction 易货交易,以物换物交易 -]~KQvIH!
basis of audit 审计依据 e8,!x9%J
basis of preparation (会计报表的)编制基础 jCK 0+,;
book of account 账目,账簿 E{8-VmY
borrowing 借款,贷款,借债 ]1)#Y
branch 分支,分支机构,分店 ~ TfN*0
brought forward (账户余额等的)承上年,承上期,承上页 N~!
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budget 预算 XF Cwa
building 建筑物;大楼 QLLMSa+! \
business conditions 业务情况,经营情况 1e)5D& njS
business licence (企业等的)营业执照 /RBIZ_
business relation 业务关系 ;!:@3c
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