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 Bm+Ca:p%
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审计词汇英汉对照 tcJN`N
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ability to continue as a going concern 持续经营能力 [-VIojs+u
acceptability 可接受性,可接受程度 nPUD6<bF
acceptable level of detection risk 检查风险的可接受水平 f7&9IW`7F^
acceptance of engagement 接受委托 #j)"#1IE2W
accepting the engagement for the first time 首次接受委托 D"&Sd@a{
access to asset 对资产的接触 )Cd.1X8
according to 根据,依据,依照 -]Q\G
account balance 账户余额 dQy K4T
account for 对……进行会计处理,核算;解释 %RzCJxT
accounting 会计,会计学 ;KT5qiqYH
accounting advisory serve 会计咨询服务 yV*4|EkvW
accounting firm 会计师事务所 f'TEua_`
accounting information 会计信息,会计资料 _7'5I A
accounting period 会计期间 P[tYu:
accounting policies 会计政策 Yw_!40`
accounting professional bodies 会计职业组织,会计职业团体 x7/";L>
accounting records 会计记录 ]D,\(|
accounting responsibility 会计责任 P+DIo7VTX
accounting service 会计服务 Yh;A)Np
accounting standards 会计准则 iWIq~t*,H]
Accounting Standards for Business Enterprises 企业会计准则 i ;^Ya
accounting system 会计系统 9T0g%&
accounting treatment 会计处理 i:1
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accuracy 准确性,精确性 e(Rbq8D
additional audit procedures 追加审计程序 0e1-ZP CDj
addressee 收件人,收信人 ]`M2Kwp
Administration of State-owned Assets (the~) 国有资产管理局 \J;_%-Z
administrative laws and regulations 行政法规 9+3 VK
adverse impact 不利影响,负面影响 e0hY
adverse opinion 反对意见 6w[EJ;=p_
advisory group 咨询组,顾问组 'UM *7
agency fee 代理费,代理费用 }
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aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 K|I<kA~!H
alternative audit procedures 替代审计程序,备选审计程序 %*#+(A"V
amend 修改,修订 >T-4!ZvS\j
amortisation 摊销 /i#
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analytical capacity 分析能力 t(jE9t|2e6
analytical procedures 分析性程序 Y(R.<LtY
annual financial statements 年度会计报表,年度财务报表 F6aC'<#/
appendix 附录,附表 ?$l|];m)-
applicable 适用的 8e1Z:axn0
applicable laws and regulations 适用的法规 Fm*npK
application systems 应用系统 !s:e
apply consistently 一贯地执行,一贯地实施 Hz)i.AA 4
appropriate 适当的,合适的; F~eY'~&H}
征用,挪用 Q!_d6-*u
appropriate authorization 适当的授权 _n_()at)
appropriateness of audit evidence 审计证据的适当性 r-.>3J
approval 批准,核准 7VL|\^Y `q
assertion (会计报表上的)认定;确认 +wxsAGy_j
assessed level of control risk 对控制风险的评估,控制风险的评估水平 5lM2nhlf'b
asset 资产,财产 pTXF^:8
asset restructuring 资产重组 J_?v=dW`
assignment of duties 职责的划分 B9Hib1<8
assistant 助理,助理人员 @w`wJ*I4,
associated company 联属公司,联营公司 9Vo*AK'&U
association 联合,结合;协会,社团 B{*{9!(l9
assumption 假设,假定 *"OUwEl a
at a given date 在某一特定时日 2=/-,kOL_
attestation 鉴证,公证 <'N
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attestation service 鉴证服务 ]qxl^Himq
audit adjustment 审计调整 "c|Rpzs[
audit areas 审计领域
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audit conclusion 审计结论 %"eR0Lj+zq
audit effectiveness 审计效果 i1!1'T8
audit efficiency 审计效率 9bspf {
audit engagement letter 审计业务约定书 LD1&8kJ*l
audit evidence 审计证据 s^K2,D]P
audit fee 审计费 t"Ah]sD
audit files 审计档案 ~?FhQd\Q
audit findings 审计中发现的事项 )BvMFwQG
audit implementation stage 审计实施阶段 g5lb3`a3
audit mark 审计标识 `G_~zt/
audit materiality 审计重要性 G]4Ca5;Z!N
audit method 审计方法 |<5F08]v
audit objective 审计目标,审计目的 -J8Hsqf@
audit of financial statements 会计报表审计,财务报表审计 k5Fj"U
audit opinion 审计意见 D:f=Z?L)>
audit period 被审计期间,被审计年度 S0QLM)
audit plan 审计计划 &*%x]fQ@
audit planning 编制审计计划,制定审计计划,审计计划 w jD<"p;P
audit planning stage 审计计划阶段 Fxc_s/^=t
audit procedure 审计程序 7eAV2.
audit programme 审计程序表,具体审计计划 y.c6r> }
audit report 审计报告 D>-r `
audit report with a disclaimer of opinion 拒绝表示意见审计报告 N9-7YQ`D
audit report with a qualified opinion 有保留意见的审计报告 oLh ,F"nB
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 ".N+n
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audit reporting stage 审计报告阶段 ,w3-*z
audit responsibility 审计责任 "~^0
audit results 审计结果 "ayV8{m^3
audit risk 审计风险 I<ohh`.
audit sampling 审计抽样 vg1JN"S[
audit sampling techniques 审计抽样方法,审计抽样技术 owQ,op#
audit strategies 审计策略 XUA
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audit summary 审计总结,审计小结 6#!CBY^{
audit team 审计小组 #79[Qtkrhm
audit test 审计测试 5a$EXV
audit trail 审计轨迹 V5z2.} 'o-
audit work 审计工作 w2'q9pB+
audit working paper 审计工作底稿 >%om[]0E
audited financial statement 审计会计报表,已审计财务报表 O~6%Iz`
Auditing Guidelines (the~) 审计规范指南 h]s~w
auditing standards 审计准则 &UOxS W
audit-oriented working paper (审计)业务类工作底稿 4P k%+l
authorisation 授权 (8)9S6
authorisation of transaction 交易的授权 _eOC,J<-~
availability 可获得性 HFZ'xp|3dn
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balance 余额;差额;平衡 :sJ7Wok6~
balance sheet 资产负债表 gS5MoW1
bank 银行 <D ~hhGb
bank account 银行账户,银行户头 A5TSbW']+5
bank statement 银行对账单 O5 73AA
barter transaction 易货交易,以物换物交易 G
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basis of audit 审计依据 .R)P
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basis of preparation (会计报表的)编制基础 _&BK4?H@b
book of account 账目,账簿 "TZY)\{L
borrowing 借款,贷款,借债 CTRUr"
branch 分支,分支机构,分店 i[IFD]Xy!j
brought forward (账户余额等的)承上年,承上期,承上页 SL- 2 ^\R
budget 预算 H.ksI;,
building 建筑物;大楼 EXCE^
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business conditions 业务情况,经营情况 A-T-4I
business licence (企业等的)营业执照 JM|HnyI
business relation 业务关系 $t):r@L
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