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 U|b)Bw<P
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审计词汇英汉对照 [<sN "
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ability to continue as a going concern 持续经营能力 gX|\O']6
acceptability 可接受性,可接受程度 ^a$L9p(
acceptable level of detection risk 检查风险的可接受水平 Z*IW*f&0>1
acceptance of engagement 接受委托 yyGn<
accepting the engagement for the first time 首次接受委托 X`fm5y
access to asset 对资产的接触 ZiRCiQ/?
according to 根据,依据,依照 Zy|u5J
account balance 账户余额 "N)InPR-
account for 对……进行会计处理,核算;解释 wYDdy gS
accounting 会计,会计学 ?X Rl\V
accounting advisory serve 会计咨询服务 ZG?e%
accounting firm 会计师事务所 ],{M``]q
accounting information 会计信息,会计资料 cC]]H&'Hg+
accounting period 会计期间 6R*eJICN
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 iBmvy7S?
accounting records 会计记录 bP,Ka
accounting responsibility 会计责任 v^;vH$B
accounting service 会计服务 pD
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accounting standards 会计准则 I:0dz:T7*
Accounting Standards for Business Enterprises 企业会计准则 xe9
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accounting system 会计系统 }h* j{b,
accounting treatment 会计处理 w ~^{V4V
accuracy 准确性,精确性 z2Z}
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additional audit procedures 追加审计程序 u68ic1
addressee 收件人,收信人 nU 0##
Administration of State-owned Assets (the~) 国有资产管理局 ]:m4~0^#-(
administrative laws and regulations 行政法规 vu&ny&=`
adverse impact 不利影响,负面影响 5kA D vi.
adverse opinion 反对意见 0_,un^
advisory group 咨询组,顾问组 Sy<io@df
agency fee 代理费,代理费用 Vt-V'`Y
aggregate 总计,合计为…… .- []po
alternation of document and record 变造文件和记录 ?A~=.u@[d
alternative audit procedures 替代审计程序,备选审计程序 =h|7bYLy
amend 修改,修订 Y![8-L|Q
amortisation 摊销 *}_i[6_\E
analytical capacity 分析能力 d*=qqe
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analytical procedures 分析性程序 k(v &+v
annual financial statements 年度会计报表,年度财务报表 2sVDv@2
appendix 附录,附表 = )4bf"~8
applicable 适用的 wUfPnAD.'
applicable laws and regulations 适用的法规 |tz{Es<`B
application systems 应用系统 SpOSUpl%
apply consistently 一贯地执行,一贯地实施 ymT]ow6C
appropriate 适当的,合适的; M'oQ<,yW-
征用,挪用 9;rZ )QD
appropriate authorization 适当的授权 &vIj(e9Y
appropriateness of audit evidence 审计证据的适当性 1_StgFu u
approval 批准,核准 =vDpm,
assertion (会计报表上的)认定;确认 &)|f|\yh"
assessed level of control risk 对控制风险的评估,控制风险的评估水平 $$*0bRfd4=
asset 资产,财产 s?fEorG
asset restructuring 资产重组 :c`djM^ll
assignment of duties 职责的划分 '#~Sb8
assistant 助理,助理人员 V8b^{}nxt
associated company 联属公司,联营公司 KXUJ*l-5
association 联合,结合;协会,社团 sDu&9+
assumption 假设,假定 f9hH{(A
at a given date 在某一特定时日 AJ6O>Euq
attestation 鉴证,公证 iR8;^C.aT
attestation service 鉴证服务 @V@<j)3P
audit adjustment 审计调整 i98PlAq)B
audit areas 审计领域 $-6[9d-N
audit conclusion 审计结论 o =F!&]+
audit effectiveness 审计效果 ! \5)!B
audit efficiency 审计效率 L Z3=K`gj
audit engagement letter 审计业务约定书 fSGaUBiq}
audit evidence 审计证据 n@S|^cH
audit fee 审计费 zE7)4!
audit files 审计档案 q~X}&}UT
audit findings 审计中发现的事项 zOJzQZ~
audit implementation stage 审计实施阶段 Hl8\*#;C&>
audit mark 审计标识 'lgS)m
audit materiality 审计重要性 +!G)N~o
audit method 审计方法 h(^[WSa
audit objective 审计目标,审计目的 d ;,C[&
audit of financial statements 会计报表审计,财务报表审计 XHY,;4
audit opinion 审计意见 \tdYTb.
audit period 被审计期间,被审计年度 ;)sC{ "Jb
audit plan 审计计划 1J&hm[3[K
audit planning 编制审计计划,制定审计计划,审计计划 q\~D:z$+CO
audit planning stage 审计计划阶段 n.o_._mu2
audit procedure 审计程序 _cJ\A0h^
audit programme 审计程序表,具体审计计划 t3!~=U
audit report 审计报告 t~Ic{%bdA
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^HHT>K-m
audit report with a qualified opinion 有保留意见的审计报告 ~Q=^YZgn8
audit report with an adverse opinion 否定意见的审计报告 4hn'b[
audit report with dual dates 双重日期审计报告 '47E8PIJ|
audit reporting stage 审计报告阶段 |1T[P)Q
audit responsibility 审计责任 3v)``
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audit results 审计结果 CZ(fP86e
audit risk 审计风险 Tcq@Q$H
audit sampling 审计抽样 B""=&(Yu
audit sampling techniques 审计抽样方法,审计抽样技术 |]?7r?=J9v
audit strategies 审计策略 msw=x0{n5
audit summary 审计总结,审计小结 3:b5#c?R-
audit team 审计小组 WTZuf9:
audit test 审计测试 e^hI[LbNC
audit trail 审计轨迹 ZPHatC
audit work 审计工作 E
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audit working paper 审计工作底稿 F5\{`
audited financial statement 审计会计报表,已审计财务报表 *C^T
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Auditing Guidelines (the~) 审计规范指南 hr
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auditing standards 审计准则 jYW-}2L
audit-oriented working paper (审计)业务类工作底稿 ZrWA,~;
authorisation 授权 [kI[qByf
authorisation of transaction 交易的授权 `,FhCT5
availability 可获得性 Q*/jQC
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balance 余额;差额;平衡 )U{IQE;T#
balance sheet 资产负债表 K
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bank 银行 ~vfPsaRh
bank account 银行账户,银行户头 ` )~CT
bank statement 银行对账单 ?C_Y2JY
barter transaction 易货交易,以物换物交易 PxJvE*6^H
basis of audit 审计依据 >< Qp%yT
basis of preparation (会计报表的)编制基础 F4g3l
book of account 账目,账簿 .L_ Hk
borrowing 借款,贷款,借债 U2(mWQ[mO
branch 分支,分支机构,分店 }`uq:y
brought forward (账户余额等的)承上年,承上期,承上页 A&Cs
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budget 预算 <@qJsRbhK
building 建筑物;大楼 ?lIh&C8]X
business conditions 业务情况,经营情况 8ZDWaq8^2N
business licence (企业等的)营业执照 p$6L_
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business relation 业务关系 kyUG+M
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