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 WLLv a<{
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审计词汇英汉对照 <yPHdbF
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ability to continue as a going concern 持续经营能力 YoJ'=z,e
acceptability 可接受性,可接受程度 =.hDf<U
acceptable level of detection risk 检查风险的可接受水平 =>
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acceptance of engagement 接受委托 d6EY'*0
accepting the engagement for the first time 首次接受委托 bl?%:qb.V
access to asset 对资产的接触 ]P$DAi
according to 根据,依据,依照 I uj=d~|>
account balance 账户余额 l%(`<a]VIB
account for 对……进行会计处理,核算;解释 ZD%_PgiT
accounting 会计,会计学 S\5k'ifh
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 N-9gfG
accounting information 会计信息,会计资料 IJY5wP1"
accounting period 会计期间 *v ^"4
accounting policies 会计政策 Te}yQ= +
accounting professional bodies 会计职业组织,会计职业团体 ~+egu89'TU
accounting records 会计记录 vCSB8R
accounting responsibility 会计责任 `;CU[Ps?]
accounting service 会计服务 FraW6T}_
accounting standards 会计准则 B kxhF
Accounting Standards for Business Enterprises 企业会计准则 q{/Jw"e
accounting system 会计系统 ;Ph )BY<
accounting treatment 会计处理 4E\ntufo
accuracy 准确性,精确性 6QXQ<ah"
additional audit procedures 追加审计程序 (iOCzZ6S
addressee 收件人,收信人 bxSKe6l
Administration of State-owned Assets (the~) 国有资产管理局 9[{>JRm.
administrative laws and regulations 行政法规 B"9hQb
adverse impact 不利影响,负面影响 cC^C7AAq^
adverse opinion 反对意见 psX%.95Y
advisory group 咨询组,顾问组 |QOJ9~hxD
agency fee 代理费,代理费用 `F\:XuY
aggregate 总计,合计为…… .l=*R7~EU
alternation of document and record 变造文件和记录 36x:(-GFq
alternative audit procedures 替代审计程序,备选审计程序 4)+IO;
amend 修改,修订 .*~u
amortisation 摊销 |;9 A{#zM
analytical capacity 分析能力 :n9xH
analytical procedures 分析性程序 ,/`E|eG1G
annual financial statements 年度会计报表,年度财务报表 J.mewD!%z
appendix 附录,附表 5f'g3'
applicable 适用的 xY'qm8V
applicable laws and regulations 适用的法规 ,&&M|,NQ&s
application systems 应用系统 ),Ho( %T\
apply consistently 一贯地执行,一贯地实施 uy _i{Y|
appropriate 适当的,合适的; 3E}NiD\V}
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appropriate authorization 适当的授权 cia-OVX
appropriateness of audit evidence 审计证据的适当性 Cz@FZb8
approval 批准,核准 B UQn+;be
assertion (会计报表上的)认定;确认 ~8xh0TSi
assessed level of control risk 对控制风险的评估,控制风险的评估水平 fj-pNl6Gf
asset 资产,财产 ?QSx8d
asset restructuring 资产重组 |1+(Ny.%k
assignment of duties 职责的划分 4:Xj-l^D
assistant 助理,助理人员 XMEK5Z9Dd
associated company 联属公司,联营公司 |@
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association 联合,结合;协会,社团 Bf:tal6 -M
assumption 假设,假定 xR|eye R
at a given date 在某一特定时日 n!ZP?]FR
attestation 鉴证,公证 P"9@8aLB
attestation service 鉴证服务 { w8
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audit adjustment 审计调整 ;eW'}&|LV
audit areas 审计领域 H*{k4
audit conclusion 审计结论 :-u-hO5*8
audit effectiveness 审计效果 ri<'-w i
audit efficiency 审计效率 A?Nn>xF9X
audit engagement letter 审计业务约定书 ;4kx >x*H
audit evidence 审计证据 ~+<xFi
audit fee 审计费 J7ktfyQ0W
audit files 审计档案 6I&j
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audit findings 审计中发现的事项 r'd:SaU+
audit implementation stage 审计实施阶段 Q&upxE4
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audit mark 审计标识 |rxKCzjm
audit materiality 审计重要性 "VDk1YX_&l
audit method 审计方法 4aN+}TkH@G
audit objective 审计目标,审计目的 0n*rs=\VG
audit of financial statements 会计报表审计,财务报表审计 Wg`+u
audit opinion 审计意见 chO'Q+pw
audit period 被审计期间,被审计年度 :_^0'ULP
audit plan 审计计划 gj[ >p=Wn
audit planning 编制审计计划,制定审计计划,审计计划 R2N^'
audit planning stage 审计计划阶段 8Da(tS
audit procedure 审计程序 }0BL0N`_
audit programme 审计程序表,具体审计计划 G
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audit report 审计报告 t}]9VD9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 z [qdmx^
audit report with a qualified opinion 有保留意见的审计报告 x/%7%_+'
audit report with an adverse opinion 否定意见的审计报告 :'d76pM-
audit report with dual dates 双重日期审计报告 6;
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audit reporting stage 审计报告阶段 m|[\F#+C
audit responsibility 审计责任 P?q
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audit results 审计结果 -_2Dy1
audit risk 审计风险 m3xz=9Ve
audit sampling 审计抽样 HZDk
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audit sampling techniques 审计抽样方法,审计抽样技术 !K3i-zY
audit strategies 审计策略 0{0;1.ZP
audit summary 审计总结,审计小结 e{fZ}`=7y
audit team 审计小组 *MYt:ms
audit test 审计测试 oUQGLl!V
audit trail 审计轨迹 b&=]S(
audit work 审计工作 +R
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audit working paper 审计工作底稿 r7Nu>[r5
audited financial statement 审计会计报表,已审计财务报表 9 m\)\/V
Auditing Guidelines (the~) 审计规范指南 rDIhpT)a
auditing standards 审计准则 {A]k%74-a
audit-oriented working paper (审计)业务类工作底稿 M5']sdR(l
authorisation 授权 e1%rVQ(v
authorisation of transaction 交易的授权 2f3=?YqD
availability 可获得性 N@cMM1
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balance 余额;差额;平衡 CgVh\4,a
balance sheet 资产负债表 09R,'QJ|
bank 银行 rD0k%-{{
bank account 银行账户,银行户头 @Pxw hlxa
bank statement 银行对账单 gI)w^7Gi
barter transaction 易货交易,以物换物交易 OlEpid'Z
basis of audit 审计依据 ,'FD}yw4v
basis of preparation (会计报表的)编制基础 f\h%; X
book of account 账目,账簿 A#Xj]^-*
borrowing 借款,贷款,借债 X$Q2m{dR
branch 分支,分支机构,分店 =QrA0kQR
brought forward (账户余额等的)承上年,承上期,承上页 tgO+*q
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budget 预算 ,3:QB_
building 建筑物;大楼 KU+( YF$1
business conditions 业务情况,经营情况 y
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business licence (企业等的)营业执照 =a?a@+
business relation 业务关系 `Uzs+k-]
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