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 v?"ee&Y6
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审计词汇英汉对照 MxA'T(Ay
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ability to continue as a going concern 持续经营能力 t>u9NZt G
acceptability 可接受性,可接受程度 {%~Ec4r
acceptable level of detection risk 检查风险的可接受水平 ;mKU>F<V
acceptance of engagement 接受委托 x9
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accepting the engagement for the first time 首次接受委托 ?(UXK hs
access to asset 对资产的接触 d?X6x
according to 根据,依据,依照 2s ,n!u
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account balance 账户余额 k3h53QTmC
account for 对……进行会计处理,核算;解释 !fjU?_[S
accounting 会计,会计学 BcO2* 3
accounting advisory serve 会计咨询服务 j?) `VLZ
accounting firm 会计师事务所 Lk+1r8
accounting information 会计信息,会计资料 5kZ yiC*
accounting period 会计期间 #/=yz<B
accounting policies 会计政策 s(LqhF[N2]
accounting professional bodies 会计职业组织,会计职业团体 fB
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accounting records 会计记录 ;//qjo
accounting responsibility 会计责任
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accounting service 会计服务 {NqGWkGt*b
accounting standards 会计准则 ?
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Accounting Standards for Business Enterprises 企业会计准则 2n:J7PGD
accounting system 会计系统 l q9h Dn[p
accounting treatment 会计处理 +-137!x\q
accuracy 准确性,精确性 (pNng"/
additional audit procedures 追加审计程序 CrQ&-!Eh
addressee 收件人,收信人 KA2B3\
Administration of State-owned Assets (the~) 国有资产管理局 ?kefRev<#h
administrative laws and regulations 行政法规 7ij=%if2@k
adverse impact 不利影响,负面影响 Zul32]1r
adverse opinion 反对意见 n\DT0E]
advisory group 咨询组,顾问组 oob0^}^
agency fee 代理费,代理费用 ~H~4 fp b
aggregate 总计,合计为…… LA0x6E+I
alternation of document and record 变造文件和记录 N Uml"
alternative audit procedures 替代审计程序,备选审计程序 G\AQql(f4
amend 修改,修订 $^ 3 f}IzA
amortisation 摊销 )q-!5^ak
analytical capacity 分析能力 IsL/p3|
analytical procedures 分析性程序 t!C-G+It
annual financial statements 年度会计报表,年度财务报表 U2u>A
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appendix 附录,附表 .H.v c_/
applicable 适用的 ^yZEpQN_
applicable laws and regulations 适用的法规 ] 6B!eB
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application systems 应用系统 C(+BrIS*
apply consistently 一贯地执行,一贯地实施 Lj,%pz J
appropriate 适当的,合适的; T ua
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appropriate authorization 适当的授权 5E|2S_)G
appropriateness of audit evidence 审计证据的适当性 i*>yUav"
approval 批准,核准 y>PbYjuIU
assertion (会计报表上的)认定;确认 "G(/MT^C
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1nmWL0
asset 资产,财产 Inoou'jX
asset restructuring 资产重组 yh<aFYdk
assignment of duties 职责的划分 I{bi3y0
assistant 助理,助理人员 PS1~6f"D
associated company 联属公司,联营公司 N `MQHQ1
association 联合,结合;协会,社团 ~`.%n7
assumption 假设,假定 J n/=v\K@
at a given date 在某一特定时日 >fQN"(tf
attestation 鉴证,公证 I78pul8!
attestation service 鉴证服务
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audit adjustment 审计调整 X2Mj|_#u
audit areas 审计领域 w:v:znQrW
audit conclusion 审计结论 XPKcF I=
audit effectiveness 审计效果
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audit efficiency 审计效率 $!w%=
audit engagement letter 审计业务约定书 B\yid@e
audit evidence 审计证据 (H^o8J
audit fee 审计费 GK+w1%6)
audit files 审计档案 ^u{$$.&
audit findings 审计中发现的事项 IuD<lMeJJ
audit implementation stage 审计实施阶段 !v
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audit mark 审计标识 Nx'j+>bz>y
audit materiality 审计重要性 {lJpcS
audit method 审计方法 ;GSj}Nq
audit objective 审计目标,审计目的 LLiX%XOh
audit of financial statements 会计报表审计,财务报表审计 ~ .-'pdz%
audit opinion 审计意见 Gx($q;8
audit period 被审计期间,被审计年度 g-36Q~`9v
audit plan 审计计划 oef(i}8O@
audit planning 编制审计计划,制定审计计划,审计计划 s]UeDZ<a
audit planning stage 审计计划阶段 jL&F7itP
audit procedure 审计程序 5N0H^
audit programme 审计程序表,具体审计计划 M-hnB
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audit report 审计报告 7dZ!GX?\y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 YR2/`9s\QJ
audit report with a qualified opinion 有保留意见的审计报告 S0cO00_ob
audit report with an adverse opinion 否定意见的审计报告 IT|CfQ [D
audit report with dual dates 双重日期审计报告 X,~C
audit reporting stage 审计报告阶段 +,,~<Vm
audit responsibility 审计责任 PoZBiw@
audit results 审计结果 "^`
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audit risk 审计风险 X +R_TC
audit sampling 审计抽样 cxV3Vrx@A
audit sampling techniques 审计抽样方法,审计抽样技术 b._pG(o1
audit strategies 审计策略 /<~IKVz\&
audit summary 审计总结,审计小结 gC.T5,tn
audit team 审计小组 zuw6YY8kQ
audit test 审计测试 {1[8,Ho
audit trail 审计轨迹 ifUgj8i_
audit work 审计工作 3;AAC (X
audit working paper 审计工作底稿 ?FyA2q!
audited financial statement 审计会计报表,已审计财务报表 #%~wuCn<
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Auditing Guidelines (the~) 审计规范指南 '4EJ_Vhztc
auditing standards 审计准则 KV
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audit-oriented working paper (审计)业务类工作底稿 90a=
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authorisation 授权 *&s_u)b
authorisation of transaction 交易的授权 lOZZ-
availability 可获得性 gueCP+a_
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balance 余额;差额;平衡 oVdmgmT.Y
balance sheet 资产负债表 zK v}J
bank 银行 c)?y3LX
bank account 银行账户,银行户头 TD'1L:mv
bank statement 银行对账单 Em;zi.Y+V
barter transaction 易货交易,以物换物交易 kq+L63fZ
basis of audit 审计依据 xQ4Q '9
basis of preparation (会计报表的)编制基础 5n<Efi]
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book of account 账目,账簿 /KkUCq2A
borrowing 借款,贷款,借债 1QThAFN
branch 分支,分支机构,分店 Ad(j&P
brought forward (账户余额等的)承上年,承上期,承上页 y7JJ[:~~
budget 预算 ^+88z>
building 建筑物;大楼 {.v+ iSM
business conditions 业务情况,经营情况 pnWDsC~)
business licence (企业等的)营业执照 xp
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business relation 业务关系 UWz<~Vy
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