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 (ip3{d{CT]
2- (}=N
审计词汇英汉对照 "`%UC#
ep Dp*
A *J
>6i2M,u
"3|OB, <;:
&&m1_K
ability to continue as a going concern 持续经营能力 \3%3=:
acceptability 可接受性,可接受程度 4x?I,cAN
acceptable level of detection risk 检查风险的可接受水平 6+"gk(
acceptance of engagement 接受委托 sIl&\g<b
accepting the engagement for the first time 首次接受委托 .I $+
E
access to asset 对资产的接触 T&bB8tQk
according to 根据,依据,依照 tp }Bz&V
account balance 账户余额 #`l&HV
account for 对……进行会计处理,核算;解释 ~V?\@R:g
accounting 会计,会计学 Fpwhyls
accounting advisory serve 会计咨询服务 Nez '1
accounting firm 会计师事务所 ='C;^
Bk
accounting information 会计信息,会计资料 D0MW~Y6{
accounting period 会计期间 ~?)y'?
accounting policies 会计政策 0>e]i[P.
accounting professional bodies 会计职业组织,会计职业团体 zwP*7u$CH
accounting records 会计记录 u6IM~kk>5
accounting responsibility 会计责任 IjXxH]2
accounting service 会计服务 :Z_abKt
accounting standards 会计准则 *,*XOd:3TL
Accounting Standards for Business Enterprises 企业会计准则 hx/A215L
accounting system 会计系统 Y%@;\
accounting treatment 会计处理 yJlRW!@&:
accuracy 准确性,精确性 FFmXT/K"/j
additional audit procedures 追加审计程序 ,OP\^
addressee 收件人,收信人 L'"c;FF02i
Administration of State-owned Assets (the~) 国有资产管理局 P3Ah1X7W"C
administrative laws and regulations 行政法规 Gl6:2
adverse impact 不利影响,负面影响 F[0~{*/|G
adverse opinion 反对意见 * kUb[
advisory group 咨询组,顾问组 %|f@WxNrU
agency fee 代理费,代理费用 :<0lC j
aggregate 总计,合计为…… kGakdLl
alternation of document and record 变造文件和记录 H`Zg
-j`
alternative audit procedures 替代审计程序,备选审计程序 PlgpH'z4$
amend 修改,修订 wAzaxeV=
amortisation 摊销 +%~me?
analytical capacity 分析能力 *YX:e@Fm.a
analytical procedures 分析性程序 *A")A.R
annual financial statements 年度会计报表,年度财务报表 \yLFV9P}EL
appendix 附录,附表 "GJ.`Hj
applicable 适用的 -~H
"zu`
applicable laws and regulations 适用的法规 / T_v8{D
application systems 应用系统 ^EW6}oj[
apply consistently 一贯地执行,一贯地实施 f9IqcCSW
appropriate 适当的,合适的; :Dtm+EQ
征用,挪用 G
Uh<AG*+
appropriate authorization 适当的授权 wqa
p~X
appropriateness of audit evidence 审计证据的适当性 /Bk`3~]E>
approval 批准,核准 2
'$nz
assertion (会计报表上的)认定;确认 s&wm^R
assessed level of control risk 对控制风险的评估,控制风险的评估水平 O0bOv S
asset 资产,财产 #T`1Z"h<
asset restructuring 资产重组 n* .<L
assignment of duties 职责的划分 fi&>;0?7
assistant 助理,助理人员 0Jd>V
associated company 联属公司,联营公司 +#A~O4%t
association 联合,结合;协会,社团 73{<;z}i
assumption 假设,假定 - ku8n%u
at a given date 在某一特定时日 I).eQ8:
attestation 鉴证,公证 ="Azg8W
attestation service 鉴证服务 h7m$P
^=U
audit adjustment 审计调整 %N\8!aXnf
audit areas 审计领域 &XXr5ne~C
audit conclusion 审计结论 2n#H%&^?a
audit effectiveness 审计效果 O@:R\MwFOZ
audit efficiency 审计效率 Z7?\ >4V
audit engagement letter 审计业务约定书 j<9^BNl
audit evidence 审计证据 e"p){)*$
audit fee 审计费 -b?s\X
audit files 审计档案 }?O>.W,/
audit findings 审计中发现的事项 [<Mls@?
audit implementation stage 审计实施阶段 ~4] J'E >
audit mark 审计标识 R4zOiBi'B
audit materiality 审计重要性 OF; "%IW~}
audit method 审计方法 PfhKomt"
audit objective 审计目标,审计目的 &b-&0rTqz
audit of financial statements 会计报表审计,财务报表审计 tZ*>S]qD
audit opinion 审计意见 ^(BE_<~
audit period 被审计期间,被审计年度 {7 ](-
audit plan 审计计划 58`Dcx,yJ
audit planning 编制审计计划,制定审计计划,审计计划 e. E$Ej]w
audit planning stage 审计计划阶段 d*@K5?O.
audit procedure 审计程序 3q6FV7Fv&b
audit programme 审计程序表,具体审计计划 V
~Jt
audit report 审计报告 t+,2 p|B
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7x*C`
Et<x
audit report with a qualified opinion 有保留意见的审计报告 A-M6MW
audit report with an adverse opinion 否定意见的审计报告 @f,/ K1k
audit report with dual dates 双重日期审计报告 U0N6\+
audit reporting stage 审计报告阶段 q!Z{qt*`um
audit responsibility 审计责任 i@%a!].I
audit results 审计结果 *fLVzYpo
audit risk 审计风险 muhu`
k`C
audit sampling 审计抽样 <^ratz!-
audit sampling techniques 审计抽样方法,审计抽样技术 Le,;)Nd
audit strategies 审计策略 4]xD-sc
audit summary 审计总结,审计小结 U_UN& /f
audit team 审计小组 EQ"+G[j~x
audit test 审计测试 R[QBFL<
audit trail 审计轨迹 5E}]U,$
audit work 审计工作 sn'E}.uhXH
audit working paper 审计工作底稿 X'xnJtk
audited financial statement 审计会计报表,已审计财务报表 e YiqT Wn:
Auditing Guidelines (the~) 审计规范指南
KcpQ[6\
auditing standards 审计准则 WP^wNi
~>
audit-oriented working paper (审计)业务类工作底稿 ],'"iVh
authorisation 授权 sy6[%8D$
authorisation of transaction 交易的授权 \#C]
|\
availability 可获得性 EK\xc'6M
B {c<cSrfI
balance 余额;差额;平衡 "DX2Mu=
balance sheet 资产负债表 Ak3V< =gx
bank 银行 UunZ/A$]m
bank account 银行账户,银行户头 .B!
Z0
bank statement 银行对账单 }z2[w@M
barter transaction 易货交易,以物换物交易 Q4g69IE
basis of audit 审计依据 B& 5Md.h
basis of preparation (会计报表的)编制基础 bH%d*
book of account 账目,账簿 CWb*bw0
borrowing 借款,贷款,借债
KvO5-g
branch 分支,分支机构,分店 J M;WCV%NM
brought forward (账户余额等的)承上年,承上期,承上页 EbJc%%c
budget 预算 :+8qtIytKX
building 建筑物;大楼 Sh:_YD^(
business conditions 业务情况,经营情况 g]d0B!Ar~
business licence (企业等的)营业执照 Kv ajk~
business relation 业务关系 yMpZ-b$*~
HY(XI u