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 )[.FUx
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审计词汇英汉对照 -R?~Yysd7K
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ability to continue as a going concern 持续经营能力 K?+iu
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acceptability 可接受性,可接受程度 R^.E";/h
acceptable level of detection risk 检查风险的可接受水平 D1}Bn2BM$
acceptance of engagement 接受委托 s5F,*<
accepting the engagement for the first time 首次接受委托 T>7$<ulm
access to asset 对资产的接触 PHU#$LG
according to 根据,依据,依照 .]SE>3
account balance 账户余额 B[%FZm $`M
account for 对……进行会计处理,核算;解释 9D#"Ey
accounting 会计,会计学 s.d }*H-o
accounting advisory serve 会计咨询服务 52
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accounting firm 会计师事务所 Q*u4q-DE
accounting information 会计信息,会计资料 fjVGps$j
accounting period 会计期间 hK5BOq!y
accounting policies 会计政策 >k)}R|tJ
accounting professional bodies 会计职业组织,会计职业团体 ]a F,r"
accounting records 会计记录 JKN0:/t7Q
accounting responsibility 会计责任 H`odQkZ!
accounting service 会计服务 rtd&WkU
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accounting standards 会计准则 `O4Ysk72x9
Accounting Standards for Business Enterprises 企业会计准则 t}n:!v"|+O
accounting system 会计系统 q,w8ca4~y
accounting treatment 会计处理 -'ePx f
accuracy 准确性,精确性 ByqB4Hv2
additional audit procedures 追加审计程序 f_2tMiy5
addressee 收件人,收信人 "
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Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 yxP(|
adverse impact 不利影响,负面影响 do@`(f3g
adverse opinion 反对意见 -T3 z@k
advisory group 咨询组,顾问组 \ <b-I
agency fee 代理费,代理费用 2Hl0besm
aggregate 总计,合计为…… 1W*%}!&Gm
alternation of document and record 变造文件和记录 lJ1_Zs `
alternative audit procedures 替代审计程序,备选审计程序 {=};<;_F
amend 修改,修订 ++=t|ZS
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amortisation 摊销 QT)D|]bH
analytical capacity 分析能力 AWsy9
analytical procedures 分析性程序 ,kS3Ioj
annual financial statements 年度会计报表,年度财务报表 U\dq
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appendix 附录,附表 ^'9:n\SKQ
applicable 适用的 oRH]67(Z
applicable laws and regulations 适用的法规 .;nU"
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application systems 应用系统 ]U?)_P@}
apply consistently 一贯地执行,一贯地实施 GF]V$5.ps
appropriate 适当的,合适的; LE$_qX`L
征用,挪用 ;n1<1M>!
appropriate authorization 适当的授权 3<">1] /,
appropriateness of audit evidence 审计证据的适当性 |e49F
approval 批准,核准 b'F#Y9
assertion (会计报表上的)认定;确认 r: Ij\YQ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 l`"i'P
asset 资产,财产 ;>%@
asset restructuring 资产重组 9C9>V]
assignment of duties 职责的划分 5A^$!q P
assistant 助理,助理人员 D2<(V,h9
associated company 联属公司,联营公司 nM]Sb|1:
association 联合,结合;协会,社团 JAEn
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assumption 假设,假定 O.OPIQ=?:w
at a given date 在某一特定时日 hdW}._
attestation 鉴证,公证 R<wP
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attestation service 鉴证服务 Am>^{qh9
audit adjustment 审计调整 pgNyLgN
audit areas 审计领域 M18<d1*
audit conclusion 审计结论 D3,9X#B=
audit effectiveness 审计效果 &USKudXmb
audit efficiency 审计效率 Qy< ~{6V
audit engagement letter 审计业务约定书 H$G`e'`OZ
audit evidence 审计证据 vxN,oa{hf
audit fee 审计费 %<[?;
audit files 审计档案 m3Ma2jLWC
audit findings 审计中发现的事项 pCOtk'n
audit implementation stage 审计实施阶段 ]dvNUD
audit mark 审计标识 6ooCg>9/Z
audit materiality 审计重要性 :`U@b
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audit method 审计方法 E(%_aFx>/
audit objective 审计目标,审计目的 VR:4|_o
audit of financial statements 会计报表审计,财务报表审计 xb6y=L
audit opinion 审计意见 b9 Gq';o
audit period 被审计期间,被审计年度 kF,_o/Jc
audit plan 审计计划 p>9-Ga
audit planning 编制审计计划,制定审计计划,审计计划 qpjG_G5/
audit planning stage 审计计划阶段
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audit procedure 审计程序 p0r:U<&
audit programme 审计程序表,具体审计计划 '+8`3['
audit report 审计报告 b"J J3$D
audit report with a disclaimer of opinion 拒绝表示意见审计报告 TDqH"q0
audit report with a qualified opinion 有保留意见的审计报告 L_ &`
audit report with an adverse opinion 否定意见的审计报告 wgETL|3-
audit report with dual dates 双重日期审计报告 A.[~}ywH
audit reporting stage 审计报告阶段 [9c|!w^F
audit responsibility 审计责任 yAyq-G"sO
audit results 审计结果 Ej;BI#gx=
audit risk 审计风险 ;^yR,32F
audit sampling 审计抽样 vZ0K1UTEXY
audit sampling techniques 审计抽样方法,审计抽样技术 n\/ JNzd3
audit strategies 审计策略 )P|&o%E
audit summary 审计总结,审计小结 %
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audit team 审计小组 =uG}pgh0
audit test 审计测试 #gQaNc?
audit trail 审计轨迹 _zuX6DO
audit work 审计工作 R}T8cVxc
audit working paper 审计工作底稿 Y<vHL<G
audited financial statement 审计会计报表,已审计财务报表 )fGIe rS
Auditing Guidelines (the~) 审计规范指南 cT&!_g#g
auditing standards 审计准则 v4$"{W;'
audit-oriented working paper (审计)业务类工作底稿 Q)lN7oD
authorisation 授权 s+omCr|H;A
authorisation of transaction 交易的授权 -G|?Kl
availability 可获得性 16cc9%
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balance 余额;差额;平衡 :"im2J
balance sheet 资产负债表 "kdmqvTHK0
bank 银行 jeu|9{iTVu
bank account 银行账户,银行户头 <F%c"Rkh
bank statement 银行对账单 ^F="'/Pq[
barter transaction 易货交易,以物换物交易 9P7^*f:E
basis of audit 审计依据 l(~i>iQ
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basis of preparation (会计报表的)编制基础 Ow3t2G
book of account 账目,账簿 WL#E%6p[
borrowing 借款,贷款,借债 cOa){&u
branch 分支,分支机构,分店 ;Yr?"|
brought forward (账户余额等的)承上年,承上期,承上页 \OlB(%E7
budget 预算 [t}@>@W|
building 建筑物;大楼 nD5+&
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business conditions 业务情况,经营情况 4DTT/ER'qA
business licence (企业等的)营业执照 <Na .6P
business relation 业务关系 Ug
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