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 iCoX&"lb
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审计词汇英汉对照 m~|40)
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ability to continue as a going concern 持续经营能力 wL1MENzp*z
acceptability 可接受性,可接受程度 CITc2v3a
acceptable level of detection risk 检查风险的可接受水平 iscz}E,Y
acceptance of engagement 接受委托 TC('H[
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accepting the engagement for the first time 首次接受委托 ]GS bjHsO
access to asset 对资产的接触 Ef\-VKh
according to 根据,依据,依照 $qiya[&G4
account balance 账户余额 Sz~OX6L
account for 对……进行会计处理,核算;解释 U:`Kss`
accounting 会计,会计学 ~u{uZ(~
accounting advisory serve 会计咨询服务 &m3lXl
accounting firm 会计师事务所 kM6
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accounting information 会计信息,会计资料 m 5.
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accounting period 会计期间 0b>h$OU/
accounting policies 会计政策 x2EUr,7
accounting professional bodies 会计职业组织,会计职业团体 _!6jR5&r,
accounting records 会计记录 J,hCvm
accounting responsibility 会计责任 ' QG?nu
accounting service 会计服务 M}a6Vu9
accounting standards 会计准则 _$'ashF
Accounting Standards for Business Enterprises 企业会计准则 Dv"9qk
accounting system 会计系统 H|*m$|$,
accounting treatment 会计处理 ~&T~1xsFJ
accuracy 准确性,精确性 sB</DS
additional audit procedures 追加审计程序 bOB\--:]
addressee 收件人,收信人 .>S!j
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Administration of State-owned Assets (the~) 国有资产管理局 r$1Qf}J3=
administrative laws and regulations 行政法规 !VJoM,b8
adverse impact 不利影响,负面影响 *|0 -~u%q
adverse opinion 反对意见 .8R@2c`}Cs
advisory group 咨询组,顾问组 osRy e3
agency fee 代理费,代理费用 9p/Bh$vJ
aggregate 总计,合计为…… . vV|hSc
alternation of document and record 变造文件和记录 UZMd~|
alternative audit procedures 替代审计程序,备选审计程序 -@s#uA
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amend 修改,修订 ^ c<Ve'-
amortisation 摊销 ]'}L 1r
analytical capacity 分析能力 Sf'CN8
analytical procedures 分析性程序 A<{{iBEI`
annual financial statements 年度会计报表,年度财务报表 $X6h|?3U,
appendix 附录,附表 Ie_wHcM<
applicable 适用的 t!XwW$@
applicable laws and regulations 适用的法规
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application systems 应用系统 TxD#9]Q`
apply consistently 一贯地执行,一贯地实施 ~ a:
appropriate 适当的,合适的; D^O@'zP=At
征用,挪用 &pRREu:[4L
appropriate authorization 适当的授权 gJXaPJA{
appropriateness of audit evidence 审计证据的适当性 ]/Pn
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approval 批准,核准 8=l%5r^cq
assertion (会计报表上的)认定;确认 \e;iT\=.(
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3u=g6W2 F
asset 资产,财产 u_enqC3
asset restructuring 资产重组 w>gYx(8b
assignment of duties 职责的划分 T[gv0|+
assistant 助理,助理人员 (HVGlw'`
associated company 联属公司,联营公司 ";F'~}bDA
association 联合,结合;协会,社团 aOp\
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assumption 假设,假定 G[=c
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at a given date 在某一特定时日 O-^Ma-}
attestation 鉴证,公证 z_HdISy0
attestation service 鉴证服务 UNYqft4
audit adjustment 审计调整 d6O[ @CyP
audit areas 审计领域 _/|\aqF.
audit conclusion 审计结论 @]j1:PN-
audit effectiveness 审计效果 +[VXs~I
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audit efficiency 审计效率 ^W^OfY
audit engagement letter 审计业务约定书 ;pAK_>
audit evidence 审计证据 V88p;K$+
audit fee 审计费 eFgA 8kY)
audit files 审计档案 occ7zcA
audit findings 审计中发现的事项 4dlGxat
audit implementation stage 审计实施阶段 Tk
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audit mark 审计标识 V!Uc(
audit materiality 审计重要性 ~$'
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audit method 审计方法 V0@=^Bls
audit objective 审计目标,审计目的 L0,'mS
audit of financial statements 会计报表审计,财务报表审计 ?< +WG/(d
audit opinion 审计意见 aN?zmkPpov
audit period 被审计期间,被审计年度 [JiH\+XLPs
audit plan 审计计划 as|<}:V
audit planning 编制审计计划,制定审计计划,审计计划 ]Ze1s02(
audit planning stage 审计计划阶段 o&%g8=
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audit procedure 审计程序 $FV NCFN%
audit programme 审计程序表,具体审计计划 23PGq%R
audit report 审计报告 kVgTGC"L=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 CJY$G}rk
audit report with a qualified opinion 有保留意见的审计报告 MtdG>TzUn
audit report with an adverse opinion 否定意见的审计报告 @"A4$`Xi3
audit report with dual dates 双重日期审计报告 Hl"N}
audit reporting stage 审计报告阶段 (QEG4&9
audit responsibility 审计责任 K+eM
audit results 审计结果 L *wYx|
audit risk 审计风险 t Q)qCk07
audit sampling 审计抽样 ftb\0,-
audit sampling techniques 审计抽样方法,审计抽样技术 pi(m7Ci"
audit strategies 审计策略 |Cv!,]9:r
audit summary 审计总结,审计小结 @d'j zs
audit team 审计小组 p K*TE5
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audit test 审计测试 >MZ/|`[M
audit trail 审计轨迹 {: /}NpA$
audit work 审计工作 m
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audit working paper 审计工作底稿 Dt@SqX:~Ee
audited financial statement 审计会计报表,已审计财务报表 IGl9g_18
Auditing Guidelines (the~) 审计规范指南 {7[Ox<Ho
auditing standards 审计准则 x2xRBkRg=
audit-oriented working paper (审计)业务类工作底稿 C|bET
authorisation 授权 6nn*]|7
authorisation of transaction 交易的授权 `5*}p#G
availability 可获得性 |!ELV7?(
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balance 余额;差额;平衡 9 hl_|r~%*
balance sheet 资产负债表 81F9uM0
bank 银行 =;L|gtH"
bank account 银行账户,银行户头 [^iN}Lz
bank statement 银行对账单 -"x$ZnHU
barter transaction 易货交易,以物换物交易 0GwR~Z}Z
basis of audit 审计依据 mH(:?_KrS-
basis of preparation (会计报表的)编制基础 $4\j]RE!
book of account 账目,账簿 inL(X;@yo
borrowing 借款,贷款,借债 ?ub35NLa
branch 分支,分支机构,分店 WJi]t9 3
brought forward (账户余额等的)承上年,承上期,承上页 >P(.:_^p
budget 预算 HS$r8`S?)
building 建筑物;大楼 h[ ZN+M
business conditions 业务情况,经营情况 4euO1=
business licence (企业等的)营业执照 gGYKEq{j(
business relation 业务关系 JF]JOI6.e
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