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 9x<
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审计词汇英汉对照 kfV}w,
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ability to continue as a going concern 持续经营能力 n2~rrQ
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acceptability 可接受性,可接受程度 p*A//^wQ
acceptable level of detection risk 检查风险的可接受水平 5T`39[Fya
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 2e&Zs%u
access to asset 对资产的接触 =6:Iv"<
according to 根据,依据,依照 .&xc2sRZ
account balance 账户余额 (?(ahtT4T
account for 对……进行会计处理,核算;解释 :+n7oOV
accounting 会计,会计学 B}.ia_&DLR
accounting advisory serve 会计咨询服务 'WoX-y
accounting firm 会计师事务所 -v]
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accounting information 会计信息,会计资料 K\PS$
accounting period 会计期间 '|.u*M,b
accounting policies 会计政策 r38CPdE;}
accounting professional bodies 会计职业组织,会计职业团体 +dRTH
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accounting records 会计记录 :tMWy
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accounting responsibility 会计责任 S5vJC-"
accounting service 会计服务 =n!8>8d
accounting standards 会计准则 8dfx _kY`/
Accounting Standards for Business Enterprises 企业会计准则 SBA;p7^"
accounting system 会计系统 h2y@xnn
accounting treatment 会计处理 #0tM88Wi
accuracy 准确性,精确性 z^]nP87
additional audit procedures 追加审计程序 <?eZ9eB
addressee 收件人,收信人 hLF@'ln
Administration of State-owned Assets (the~) 国有资产管理局 ?*g]27f11
administrative laws and regulations 行政法规 bbnAmZ
adverse impact 不利影响,负面影响 1'=brc YR
adverse opinion 反对意见 XOoND
advisory group 咨询组,顾问组 Z(FAQ\7
agency fee 代理费,代理费用 &fWZ%C7|jC
aggregate 总计,合计为…… aOOY_S
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alternation of document and record 变造文件和记录 quR':=S5f
alternative audit procedures 替代审计程序,备选审计程序 pn)5neX{
amend 修改,修订 b^ZrevM
amortisation 摊销 ax$0J|}7
analytical capacity 分析能力 RV~w+%f
analytical procedures 分析性程序 ~lMsD~$sO
annual financial statements 年度会计报表,年度财务报表 h&XyMm9C
appendix 附录,附表 'RhMzPmY>
applicable 适用的
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applicable laws and regulations 适用的法规 L/shF}<
application systems 应用系统 cCwT0O#d
apply consistently 一贯地执行,一贯地实施 #Ew}@t9
appropriate 适当的,合适的; [}Nfs3IlBw
征用,挪用 ($-o"y"x
appropriate authorization 适当的授权 SU:Cm:$
appropriateness of audit evidence 审计证据的适当性 V%+KJ}S!Z
approval 批准,核准 b`IC)xN$
assertion (会计报表上的)认定;确认 @|M10r9E
assessed level of control risk 对控制风险的评估,控制风险的评估水平 v/)dsSNZ0u
asset 资产,财产 tG6 o^
asset restructuring 资产重组 dW91nTQ:
assignment of duties 职责的划分 6w5 4+n
assistant 助理,助理人员 5s0H4 ?S
associated company 联属公司,联营公司 jtA
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association 联合,结合;协会,社团 15870xS
assumption 假设,假定 FT=w`NE,+
at a given date 在某一特定时日 "<kmiK/
attestation 鉴证,公证 *`\>J.
attestation service 鉴证服务 ms~ mg:
audit adjustment 审计调整 :f`1
audit areas 审计领域 w>#~_x,`
audit conclusion 审计结论 |_-FQ~Hf F
audit effectiveness 审计效果 `XTu$+
audit efficiency 审计效率 _3`{wzMA
audit engagement letter 审计业务约定书 h><;TAp
audit evidence 审计证据 \KG{
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audit fee 审计费 qsJo)SA
audit files 审计档案 9nB:=`T9
audit findings 审计中发现的事项 Hkpn/,D5
audit implementation stage 审计实施阶段 Ek84yme#
audit mark 审计标识 LJT+tb?K
audit materiality 审计重要性 0L|A
audit method 审计方法 RS$e^_ W
audit objective 审计目标,审计目的 @]~\H-8
audit of financial statements 会计报表审计,财务报表审计 XI
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audit opinion 审计意见 (fq>P1-
audit period 被审计期间,被审计年度 m]V5}-?al
audit plan 审计计划 >RRb8=[J
audit planning 编制审计计划,制定审计计划,审计计划 R#gip
audit planning stage 审计计划阶段
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audit procedure 审计程序 &K}!R$[,:P
audit programme 审计程序表,具体审计计划 %c
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audit report 审计报告 ;]|
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 kz+P?mopm
audit report with a qualified opinion 有保留意见的审计报告 '9-8_;
audit report with an adverse opinion 否定意见的审计报告 RXh/[t+
audit report with dual dates 双重日期审计报告 H!,#Z7s
audit reporting stage 审计报告阶段 r..\(r
audit responsibility 审计责任 ^;N+"oq!y
audit results 审计结果 V\Rbnvq
audit risk 审计风险 o XA*K.X<
audit sampling 审计抽样 53#7Yy
audit sampling techniques 审计抽样方法,审计抽样技术 =d`,W9D
audit strategies 审计策略 \6*3&p
audit summary 审计总结,审计小结 +oeO0
audit team 审计小组 p1CY?K
audit test 审计测试 5PG%)xff
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audit trail 审计轨迹 T0v;8Ee
audit work 审计工作 J
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audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 :FB#,AOa_
Auditing Guidelines (the~) 审计规范指南 m@)K]0g<f
auditing standards 审计准则 rj<r6
audit-oriented working paper (审计)业务类工作底稿 nxCwg>
authorisation 授权 8 yQjB-,#
authorisation of transaction 交易的授权 yX?& K}JI
availability 可获得性 GRS[r@W[1
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balance 余额;差额;平衡 V`=#j[gX)=
balance sheet 资产负债表 7$k[cL1
bank 银行 | x/,
bank account 银行账户,银行户头 Kr!8H/Z
bank statement 银行对账单 g!i\AMG?
barter transaction 易货交易,以物换物交易 YeK PoW
basis of audit 审计依据 EJ"[{AV
basis of preparation (会计报表的)编制基础 noV]+1#"V
book of account 账目,账簿 )k{zRq:d
borrowing 借款,贷款,借债 /X{:~*.z
branch 分支,分支机构,分店 5Jlz$]f
brought forward (账户余额等的)承上年,承上期,承上页 J[du>1D
budget 预算 !0{":4\
building 建筑物;大楼 ](vOH#E
business conditions 业务情况,经营情况 t?iCq1
business licence (企业等的)营业执照 U
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business relation 业务关系 7'k+/rAO
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