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 sV'(y>PP%
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审计词汇英汉对照 6fQN
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ability to continue as a going concern 持续经营能力 xf?*fm?m
acceptability 可接受性,可接受程度 $3|++
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acceptable level of detection risk 检查风险的可接受水平 1p<m>s=D=e
acceptance of engagement 接受委托 G@ XKE17
accepting the engagement for the first time 首次接受委托 iZB?5|*
access to asset 对资产的接触 * f=H#
according to 根据,依据,依照 g
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account balance 账户余额 J84
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account for 对……进行会计处理,核算;解释 dQQh$*IL?{
accounting 会计,会计学 m@R!o
accounting advisory serve 会计咨询服务 %:sQ[^0
accounting firm 会计师事务所 t{|
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accounting information 会计信息,会计资料 >fPa>[_1
accounting period 会计期间 u1xCn\
accounting policies 会计政策 +LCpE$H
accounting professional bodies 会计职业组织,会计职业团体 BYFvf(>
accounting records 会计记录 <<W
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accounting responsibility 会计责任 ]
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accounting service 会计服务 |TatRB3>
accounting standards 会计准则 @-Tt<pl'L
Accounting Standards for Business Enterprises 企业会计准则 +*]"Yo~]}
accounting system 会计系统 Ly0^ L-~|
accounting treatment 会计处理 V)72]p
accuracy 准确性,精确性 Cb5;l~}L
additional audit procedures 追加审计程序 F$y3oX
addressee 收件人,收信人 Pk !RgoWF
Administration of State-owned Assets (the~) 国有资产管理局 DpH+lpC
administrative laws and regulations 行政法规 `h}fS4CO
adverse impact 不利影响,负面影响 OaY.T
adverse opinion 反对意见 w5w,jD[
advisory group 咨询组,顾问组 *]NG@^y
agency fee 代理费,代理费用 eme7y
aggregate 总计,合计为…… _o/LFLq
alternation of document and record 变造文件和记录 HjAhz
alternative audit procedures 替代审计程序,备选审计程序 +Kw:z?
amend 修改,修订 ]1hW/!
amortisation 摊销 mD<- <]SYp
analytical capacity 分析能力 vg[A/$gLM
analytical procedures 分析性程序 @k['c
annual financial statements 年度会计报表,年度财务报表 GX?R# cf
appendix 附录,附表 Ybo:2e
applicable 适用的 hkB/
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applicable laws and regulations 适用的法规 oJb${k<3
application systems 应用系统 lKWe=xY\B
apply consistently 一贯地执行,一贯地实施 jD1/`g%
appropriate 适当的,合适的; d$qivct
征用,挪用 /j46`F
appropriate authorization 适当的授权 U{/d dCf7
appropriateness of audit evidence 审计证据的适当性 q{T[|(!
approval 批准,核准 uF,F<%d
assertion (会计报表上的)认定;确认 R8LJC]6Bh
assessed level of control risk 对控制风险的评估,控制风险的评估水平 '/8{Mx+
asset 资产,财产 0M=A,`qk
asset restructuring 资产重组 AX($LIy9P
assignment of duties 职责的划分 T% 74JRQ
assistant 助理,助理人员 {\zTE1X9
associated company 联属公司,联营公司 ]Fi_v?42x
association 联合,结合;协会,社团 3-x ;_
assumption 假设,假定 {Tx"G9
at a given date 在某一特定时日 prtNfwJz1j
attestation 鉴证,公证 O|%03q(
attestation service 鉴证服务 NULew]:5
audit adjustment 审计调整 #uTNf78X
audit areas 审计领域 <@:RS$"i
audit conclusion 审计结论 o%3i(H
audit effectiveness 审计效果 @^P<(%p
audit efficiency 审计效率 8/W(jVO(-
audit engagement letter 审计业务约定书 slUnB6@Q
audit evidence 审计证据 Wh).%K(t
audit fee 审计费 %Q,6 sH#
audit files 审计档案 O-P'Ff"}t
audit findings 审计中发现的事项 8XfhXm>~
audit implementation stage 审计实施阶段 K0;caqE^
audit mark 审计标识 7v'aw"~
audit materiality 审计重要性 mok94XuK)
audit method 审计方法 E8X(AZ 2
audit objective 审计目标,审计目的 r2ZSkP.
audit of financial statements 会计报表审计,财务报表审计 5&)T[Q X`
audit opinion 审计意见 (KG2
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audit period 被审计期间,被审计年度 ^wass_8
audit plan 审计计划 BD.&K_AW
audit planning 编制审计计划,制定审计计划,审计计划 gXJtk;
audit planning stage 审计计划阶段 HxUJ 0Q
audit procedure 审计程序 z)%Ke~)<\@
audit programme 审计程序表,具体审计计划 ?+)>JvWDz
audit report 审计报告 3+[;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /]U),LbN
audit report with a qualified opinion 有保留意见的审计报告 oYx4+xH/
audit report with an adverse opinion 否定意见的审计报告 %CoO-1@C
audit report with dual dates 双重日期审计报告 osM[Xv
audit reporting stage 审计报告阶段 M!i["($_
audit responsibility 审计责任 xAwP
audit results 审计结果
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audit risk 审计风险 #~}4< 18
audit sampling 审计抽样 %Ev)Hk
audit sampling techniques 审计抽样方法,审计抽样技术 Xsk/U++
audit strategies 审计策略 B,V:Qs6"
audit summary 审计总结,审计小结 i[Qq,MmC
audit team 审计小组 o[I
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audit test 审计测试 5J-slNNCQ
audit trail 审计轨迹 8Y"R@'~
audit work 审计工作 y3XR:d1cg
audit working paper 审计工作底稿 `}:pUf
audited financial statement 审计会计报表,已审计财务报表 D`'h8:\
Auditing Guidelines (the~) 审计规范指南 nt:ZO,C:R
auditing standards 审计准则 \B4f5L8k
audit-oriented working paper (审计)业务类工作底稿 r\A|fiL
authorisation 授权 n +v(t
authorisation of transaction 交易的授权 8q]_> X
availability 可获得性 sWyx_
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balance 余额;差额;平衡 fJ GwT
balance sheet 资产负债表 <=~*`eWV
bank 银行 b{BiC&3
bank account 银行账户,银行户头 ?%cZO"
bank statement 银行对账单 8\F|{vt#
barter transaction 易货交易,以物换物交易 63`5A3rii
basis of audit 审计依据 Aflf]G1
basis of preparation (会计报表的)编制基础 :jAsm[
book of account 账目,账簿 HQZJK82
borrowing 借款,贷款,借债 Ts\PZQ!q
branch 分支,分支机构,分店 A(9$!%#+L
brought forward (账户余额等的)承上年,承上期,承上页 lFp : F5
budget 预算 sFPh?
building 建筑物;大楼 ep6V2R
business conditions 业务情况,经营情况 e%km}m A
business licence (企业等的)营业执照 ug_c}Nv=Y
business relation 业务关系 9=J 3T66U
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