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 8HTV"60hTs
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审计词汇英汉对照 zXMIDrq
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ability to continue as a going concern 持续经营能力 P_i2yhpK
acceptability 可接受性,可接受程度 qW7S<ouh
acceptable level of detection risk 检查风险的可接受水平 J6::(0HM
acceptance of engagement 接受委托 H\)on"
accepting the engagement for the first time 首次接受委托 X"'}1o
access to asset 对资产的接触 f3
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according to 根据,依据,依照 pspV~9,
account balance 账户余额 G~YV6??
account for 对……进行会计处理,核算;解释 )2FS9h.t
accounting 会计,会计学 z!t&zkAK
accounting advisory serve 会计咨询服务 A!@
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accounting firm 会计师事务所 =;c? 6{<1
accounting information 会计信息,会计资料 )zen"](cze
accounting period 会计期间 | F:?
accounting policies 会计政策 Xt9?7J#\T
accounting professional bodies 会计职业组织,会计职业团体 ~f){`ZJc
accounting records 会计记录 V^.~m;ETu]
accounting responsibility 会计责任 I_Oa<J\+
accounting service 会计服务 ks'25tv}F
accounting standards 会计准则 0y|}}92:
Accounting Standards for Business Enterprises 企业会计准则 tjO
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accounting system 会计系统 o),i2
accounting treatment 会计处理 ]y!|x_5c3
accuracy 准确性,精确性 {w{|y[[d~
additional audit procedures 追加审计程序 zD2Bhta y
addressee 收件人,收信人 P1H`NOC
Administration of State-owned Assets (the~) 国有资产管理局 {P-KU RQ
administrative laws and regulations 行政法规 lusINILc
adverse impact 不利影响,负面影响 !]5F2~"v
adverse opinion 反对意见 Gl}=Q7
advisory group 咨询组,顾问组 lty`7(\
agency fee 代理费,代理费用 j'CRm5O
aggregate 总计,合计为…… Px'% 5TKN
alternation of document and record 变造文件和记录 tse(iX/D
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 pD.7ib^
amortisation 摊销 D='/-3f!F]
analytical capacity 分析能力 >iWl-hI-
analytical procedures 分析性程序 ToDN^qE+
annual financial statements 年度会计报表,年度财务报表 <;SMczR
appendix 附录,附表 y&9v0&o
applicable 适用的 )"
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applicable laws and regulations 适用的法规 ~D<o}ItRF
application systems 应用系统 ,Ea.ts>
apply consistently 一贯地执行,一贯地实施 (!{_O_&
appropriate 适当的,合适的; >MS}7Hk\
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appropriate authorization 适当的授权 j:$2,?|5
appropriateness of audit evidence 审计证据的适当性 g:e|
approval 批准,核准 yq\)8Fe
assertion (会计报表上的)认定;确认 1OE^pxfi>
assessed level of control risk 对控制风险的评估,控制风险的评估水平 $U"/.Mh\
asset 资产,财产 6"eGd
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asset restructuring 资产重组 !tHqF
assignment of duties 职责的划分 ~SP.&>Q>
assistant 助理,助理人员 )d0&iE`@
associated company 联属公司,联营公司 x\;`x$3t
association 联合,结合;协会,社团 K'N\"Y?>
assumption 假设,假定 9=
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at a given date 在某一特定时日 D@5&xd_@4
attestation 鉴证,公证 C[? itk!
attestation service 鉴证服务 0x
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audit adjustment 审计调整 `H^Nc\P#
audit areas 审计领域 r/:s2oQ
audit conclusion 审计结论 U-X
audit effectiveness 审计效果 $*8c0.{U
audit efficiency 审计效率 G:A~nv9
audit engagement letter 审计业务约定书 x-CYG?-x
audit evidence 审计证据 "op1x to
audit fee 审计费 mkrvWZjZX
audit files 审计档案 =5I1[p;
audit findings 审计中发现的事项 }B^s!y&b
audit implementation stage 审计实施阶段 @l>\vs<
audit mark 审计标识 t*e+[
audit materiality 审计重要性 VH+^G)^) W
audit method 审计方法 ?2_u/x
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 } +i
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audit opinion 审计意见
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audit period 被审计期间,被审计年度 8Tv;,a
audit plan 审计计划 (
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audit planning 编制审计计划,制定审计计划,审计计划 1S0Hc5vw
audit planning stage 审计计划阶段 G\Toi98d*
audit procedure 审计程序 fcD$km
audit programme 审计程序表,具体审计计划 +*!oZKm.
audit report 审计报告 RZm5[n
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =@gH$Q_1
audit report with a qualified opinion 有保留意见的审计报告 1Qhx$If~
audit report with an adverse opinion 否定意见的审计报告 wToz{!n
audit report with dual dates 双重日期审计报告 )|uPCZdLZ
audit reporting stage 审计报告阶段 ch
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audit responsibility 审计责任 L.l%EcW=,
audit results 审计结果 yTkYPx
audit risk 审计风险 } 9<aX
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audit sampling 审计抽样 {B?%r[nW
audit sampling techniques 审计抽样方法,审计抽样技术 2frJSV ?
audit strategies 审计策略 Ai(M06P:h
audit summary 审计总结,审计小结 @Eqc&v!O
audit team 审计小组 CHN!o9f
audit test 审计测试 A$Es(<'9g
audit trail 审计轨迹 v?fB:[dG
audit work 审计工作 L>xcgV7
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 _
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Auditing Guidelines (the~) 审计规范指南 $-M1<?5
auditing standards 审计准则 2"yzrwZ:
audit-oriented working paper (审计)业务类工作底稿 JW
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authorisation 授权 qSkt
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authorisation of transaction 交易的授权 <)?H98S
availability 可获得性 E
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balance 余额;差额;平衡 6"-LGK:
balance sheet 资产负债表 mZ ONxR6q$
bank 银行 nHNMoA
bank account 银行账户,银行户头 "*kW
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bank statement 银行对账单 UyD=x(li
barter transaction 易货交易,以物换物交易 iWGgt]RJ
basis of audit 审计依据 JNuo+Pq
basis of preparation (会计报表的)编制基础 y !47!Dn
book of account 账目,账簿 R
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borrowing 借款,贷款,借债 %q2dpzNW
branch 分支,分支机构,分店 tojJQ6;J
brought forward (账户余额等的)承上年,承上期,承上页 TLPy/,
budget 预算 Rk2ZdNc\
building 建筑物;大楼 7s<v06Wo
business conditions 业务情况,经营情况 4-ZiKM
business licence (企业等的)营业执照 T/)$}#w0i
business relation 业务关系 qaG%PH}a
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