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 @5)THYAx4
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审计词汇英汉对照 =a]B#uUn
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ability to continue as a going concern 持续经营能力 8YLS/dN0 w
acceptability 可接受性,可接受程度 8K;wX%_,
acceptable level of detection risk 检查风险的可接受水平 .>;}G
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acceptance of engagement 接受委托 >7Y6NAwY
accepting the engagement for the first time 首次接受委托 x$WdW+glZ-
access to asset 对资产的接触 aP}%&{iC*
according to 根据,依据,依照 N =0R6{'
account balance 账户余额 MF}}o0P
account for 对……进行会计处理,核算;解释 pRTdP/(OQ
accounting 会计,会计学 qUuvM
accounting advisory serve 会计咨询服务 ~=#jr0IZ
accounting firm 会计师事务所 3v:c".O2O
accounting information 会计信息,会计资料 4pw:O^v
accounting period 会计期间 .15^c+j
accounting policies 会计政策 a+_F^
accounting professional bodies 会计职业组织,会计职业团体 [h=[@jiB
accounting records 会计记录 D_(K{?KU
accounting responsibility 会计责任 AY~~ a)V
accounting service 会计服务 ,iYKtS3
accounting standards 会计准则 L(
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Accounting Standards for Business Enterprises 企业会计准则 $At,D.mGkb
accounting system 会计系统 1(ud(8?|
accounting treatment 会计处理 6Y-sc*5
accuracy 准确性,精确性 #2U4}#Mi
additional audit procedures 追加审计程序 Z^?Y TykH
addressee 收件人,收信人 |-'.\)7:
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 45DR%cz
adverse impact 不利影响,负面影响 UZqQ|3
adverse opinion 反对意见 l*0`{R
advisory group 咨询组,顾问组 J@4,@+X
agency fee 代理费,代理费用 |AS`MsbI9
aggregate 总计,合计为…… 1r-#QuV#
alternation of document and record 变造文件和记录 d J;y>_
alternative audit procedures 替代审计程序,备选审计程序 VdfV5"
amend 修改,修订
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amortisation 摊销 (qQ|s@O
analytical capacity 分析能力 (9X>E+0E
analytical procedures 分析性程序 ~?x
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annual financial statements 年度会计报表,年度财务报表 K7
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appendix 附录,附表 R/UL4R,)^
applicable 适用的 F#az&
applicable laws and regulations 适用的法规 [L+VvO%cT
application systems 应用系统 G'\x9%
apply consistently 一贯地执行,一贯地实施 Q x]zz4jD
appropriate 适当的,合适的; nRL2Z5iO-
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 ktMUTL(B
approval 批准,核准 HN j6Iw
assertion (会计报表上的)认定;确认 o
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 nP+]WUnY
asset 资产,财产 *z{.9z`
asset restructuring 资产重组 'J=knjAT
assignment of duties 职责的划分 ji(Y?vhQt
assistant 助理,助理人员 i H^Gv *
associated company 联属公司,联营公司 +#/`4EnI
association 联合,结合;协会,社团 XM"{"
assumption 假设,假定 K#LG7faj
at a given date 在某一特定时日 bR*/d-v^
attestation 鉴证,公证 6x_tX
attestation service 鉴证服务 FKN!*}3
audit adjustment 审计调整 FlP
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audit areas 审计领域 oF(<}0Z
audit conclusion 审计结论 = Nd&My
audit effectiveness 审计效果 t ;~H6
audit efficiency 审计效率 \B<A.,i4
audit engagement letter 审计业务约定书 vMQvq9T}
audit evidence 审计证据 *k7vm%#ns
audit fee 审计费 ,PyA$Z
audit files 审计档案 ~{O9dEI
audit findings 审计中发现的事项 %N, P?
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audit implementation stage 审计实施阶段 yye(^
audit mark 审计标识 :<}.3 Q?&
audit materiality 审计重要性 Y8fahQ#
audit method 审计方法 '[6o(~*
audit objective 审计目标,审计目的 h{sY5d'D
audit of financial statements 会计报表审计,财务报表审计 q[}[w! to
audit opinion 审计意见 ;~ >E^0M
audit period 被审计期间,被审计年度 o=,q4;R'
audit plan 审计计划 \AT]$`8@_
audit planning 编制审计计划,制定审计计划,审计计划 l*yh(3~}
audit planning stage 审计计划阶段 #1v>3H(
audit procedure 审计程序 u7Xr!d+wR
audit programme 审计程序表,具体审计计划 Yp_R+a^
audit report 审计报告 >^ E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 P9
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audit report with a qualified opinion 有保留意见的审计报告 e0#/3$\aSV
audit report with an adverse opinion 否定意见的审计报告 N!`8-ap\^
audit report with dual dates 双重日期审计报告 ;8G( l
audit reporting stage 审计报告阶段 OEkx}.w
audit responsibility 审计责任 ~<%/)d0
audit results 审计结果 O;ty
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audit risk 审计风险 l u^fKQ
audit sampling 审计抽样 LQnkpy3A
audit sampling techniques 审计抽样方法,审计抽样技术 ^rKA=siz
audit strategies 审计策略 R`RLq1WA
audit summary 审计总结,审计小结 B f_oIc
audit team 审计小组 nA\9UD<G.
audit test 审计测试 LE|*Je3a
audit trail 审计轨迹 u
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audit work 审计工作 g]z[!&%Ahs
audit working paper 审计工作底稿 `xhiG9mz~
audited financial statement 审计会计报表,已审计财务报表 >}43xIRRCq
Auditing Guidelines (the~) 审计规范指南 Cyb-}l
auditing standards 审计准则 CFW\
audit-oriented working paper (审计)业务类工作底稿 ^vPt Ppt
authorisation 授权 ;Ly(O'9
authorisation of transaction 交易的授权 *hT1_
availability 可获得性 $=c79Al(
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balance 余额;差额;平衡 t ._PS3
balance sheet 资产负债表 )m-l&UK
bank 银行 J#0oL_xY#
bank account 银行账户,银行户头 K$H>/*&'~
bank statement 银行对账单 _/W[=c
barter transaction 易货交易,以物换物交易 aN.t) DG}J
basis of audit 审计依据 vFK&6
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basis of preparation (会计报表的)编制基础 uF!3a$4]
book of account 账目,账簿 hm%'k~
borrowing 借款,贷款,借债 r~sx
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branch 分支,分支机构,分店 R?Dbv'lp>
brought forward (账户余额等的)承上年,承上期,承上页 93Yo}6>
budget 预算 FA.h?yfr
building 建筑物;大楼 M1MpR+7S
business conditions 业务情况,经营情况 7-oH >OF^
business licence (企业等的)营业执照 ZwLD7j*)
business relation 业务关系 (O
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