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 ox (%5c)b|
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ability to continue as a going concern 持续经营能力 5N&?
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acceptability 可接受性,可接受程度 4Wm@W E
acceptable level of detection risk 检查风险的可接受水平 EJNU761
acceptance of engagement 接受委托 6b \&~b@T
accepting the engagement for the first time 首次接受委托 $'h
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access to asset 对资产的接触 OH(waKq2I
according to 根据,依据,依照 -pXSSa;O9
account balance 账户余额 ?m?::R H
account for 对……进行会计处理,核算;解释 .UY^oR=b{
accounting 会计,会计学 nK%LRcAs
accounting advisory serve 会计咨询服务 Da&]y
accounting firm 会计师事务所 }d}Ke_Q0
accounting information 会计信息,会计资料 "5wa91*
accounting period 会计期间
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accounting policies 会计政策 h{HHLR
accounting professional bodies 会计职业组织,会计职业团体 <3C*Z"aQ>|
accounting records 会计记录 4u5-7[TZ
accounting responsibility 会计责任 *6DB0X_-}
accounting service 会计服务 sI^Xb@'09$
accounting standards 会计准则 @wNG{Stj
Accounting Standards for Business Enterprises 企业会计准则 @'!SN\?W8
accounting system 会计系统 1F&Trqq
accounting treatment 会计处理 &AbNWtCV+G
accuracy 准确性,精确性 zv,jM0-
additional audit procedures 追加审计程序 Y^EcQzLw
addressee 收件人,收信人 4
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Administration of State-owned Assets (the~) 国有资产管理局 SmSH2m-
administrative laws and regulations 行政法规 ~g
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adverse impact 不利影响,负面影响 D!-g&HBTC
adverse opinion 反对意见 X))/ m[_[
advisory group 咨询组,顾问组 ;P%1j| 7
agency fee 代理费,代理费用 O*)Vhw'pK
aggregate 总计,合计为…… !\.pq 2
alternation of document and record 变造文件和记录 EVC]sUT
alternative audit procedures 替代审计程序,备选审计程序 0*D$R`$
amend 修改,修订 S8
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amortisation 摊销 iN8zo:&Z
analytical capacity 分析能力 *VhL\IjN]
analytical procedures 分析性程序 V7fq4O^:
annual financial statements 年度会计报表,年度财务报表 Cl8Cg~2
appendix 附录,附表 ieCEo|b
applicable 适用的 GqaCj^2f
applicable laws and regulations 适用的法规
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application systems 应用系统 N.{
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apply consistently 一贯地执行,一贯地实施 mQ26K~
appropriate 适当的,合适的; 1 +{{EOZ4
征用,挪用 Y;^l%ePuW
appropriate authorization 适当的授权 Mc_YPR:C
appropriateness of audit evidence 审计证据的适当性 hVAn>_(
approval 批准,核准 rgtT~$S
assertion (会计报表上的)认定;确认 9BBmw(M}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Eq9x2
asset 资产,财产 ""F5z,'
asset restructuring 资产重组 Ep3N&Imp
assignment of duties 职责的划分 J({Xg?
assistant 助理,助理人员 vJc- 6EO
associated company 联属公司,联营公司 .P%bkD6M
association 联合,结合;协会,社团 xvl#w
assumption 假设,假定 Mhf5bN|wQ
at a given date 在某一特定时日 n QZwC
attestation 鉴证,公证 >kDQkhZ
attestation service 鉴证服务
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audit adjustment 审计调整 &zeyE;/Hj
audit areas 审计领域 *>'
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audit conclusion 审计结论 V0.vQ/
audit effectiveness 审计效果 s.N/2F&*W
audit efficiency 审计效率 J1RJ*mo7,
audit engagement letter 审计业务约定书 sF?TmBQ*
audit evidence 审计证据 {Y=WW7:Qx
audit fee 审计费 1&evG-#<:
audit files 审计档案 @oY~..d`
audit findings 审计中发现的事项 A _
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audit implementation stage 审计实施阶段 BBRR)
audit mark 审计标识 ]kRfB:4ED
audit materiality 审计重要性 JNYFD8J~
audit method 审计方法 _w(7u(Z
audit objective 审计目标,审计目的 e~[/i\
audit of financial statements 会计报表审计,财务报表审计 " H&W}N
audit opinion 审计意见 l%pu HZ)t
audit period 被审计期间,被审计年度 %D}kD6=
audit plan 审计计划 LW'D?p#
audit planning 编制审计计划,制定审计计划,审计计划 2%@4]
audit planning stage 审计计划阶段 E=CsIK
audit procedure 审计程序 #Z`q+@@]A
audit programme 审计程序表,具体审计计划
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audit report 审计报告 zrL$]Oy}x
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >G*eNn
audit report with a qualified opinion 有保留意见的审计报告 A8fOQ
audit report with an adverse opinion 否定意见的审计报告 eH3JyzzP,
audit report with dual dates 双重日期审计报告 >WQMqQ^t@
audit reporting stage 审计报告阶段 )3Iz (Ql
audit responsibility 审计责任 [.'|_l
audit results 审计结果 )72+\C[*~r
audit risk 审计风险 l7259Ro~
audit sampling 审计抽样 zH4D 8@[7O
audit sampling techniques 审计抽样方法,审计抽样技术 ?U5{Wa85D
audit strategies 审计策略 LX
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audit summary 审计总结,审计小结 zRl3KjET
audit team 审计小组 v/0QOp
audit test 审计测试 ~u
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audit trail 审计轨迹 &Gn 2tr
audit work 审计工作 V>)OpvoT#
audit working paper 审计工作底稿 ox>^>wR*
audited financial statement 审计会计报表,已审计财务报表 rEnQYz
Auditing Guidelines (the~) 审计规范指南 o]` *M|
auditing standards 审计准则 }QcCS2)Ud
audit-oriented working paper (审计)业务类工作底稿 *:YiimOY"
authorisation 授权 I<4Pur>"
authorisation of transaction 交易的授权 7he,?T)vD
availability 可获得性 z(e xA
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balance 余额;差额;平衡 ?(y*nD[a
balance sheet 资产负债表 3n1;G8Nf
bank 银行 1onM j
bank account 银行账户,银行户头 ^f
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bank statement 银行对账单 L9\1+rq
barter transaction 易货交易,以物换物交易 k\YG^I
basis of audit 审计依据 .b&t;4q
basis of preparation (会计报表的)编制基础 w d^':
book of account 账目,账簿 !t%j?\f
borrowing 借款,贷款,借债 P[#e/qnXu|
branch 分支,分支机构,分店 ='sHj4hU
brought forward (账户余额等的)承上年,承上期,承上页 OwUhdiG
budget 预算 Ar|0b}=)>
building 建筑物;大楼 }DEg-j,F
business conditions 业务情况,经营情况 ooL!TSGD
business licence (企业等的)营业执照 mpEK (p
business relation 业务关系 SSg8}m5)Q
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