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 Xz 4 x
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审计词汇英汉对照 Zm
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ability to continue as a going concern 持续经营能力 8>WVodv
acceptability 可接受性,可接受程度 .
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acceptable level of detection risk 检查风险的可接受水平 76cG90!Z
acceptance of engagement 接受委托 4Kwh?8.
accepting the engagement for the first time 首次接受委托 ^! 8P<y
access to asset 对资产的接触 US [dkbKo
according to 根据,依据,依照 '1^B+m
account balance 账户余额 LPYbHo3fq
account for 对……进行会计处理,核算;解释 )
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accounting 会计,会计学
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accounting advisory serve 会计咨询服务 6$fYt&1
accounting firm 会计师事务所 41a.#o
accounting information 会计信息,会计资料 gb=/#G0R
accounting period 会计期间 `(6r3f~XJ
accounting policies 会计政策 CzCQFqXI
accounting professional bodies 会计职业组织,会计职业团体 :!a2]-D}
accounting records 会计记录 2lKV#9"
accounting responsibility 会计责任 {O<l[|Ip
accounting service 会计服务 ENF"c$R
accounting standards 会计准则 jw}}^3.
Accounting Standards for Business Enterprises 企业会计准则 r|e-<t4.9L
accounting system 会计系统 SUKxkc(
accounting treatment 会计处理 4MuO1W-
accuracy 准确性,精确性 S [h];eM
additional audit procedures 追加审计程序 !+)AeDc:j
addressee 收件人,收信人 UO*Ymj
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Administration of State-owned Assets (the~) 国有资产管理局 p[lNy{u~M
administrative laws and regulations 行政法规 v[plT2"s
adverse impact 不利影响,负面影响 #GDe08rOw
adverse opinion 反对意见 +Q=1AXe
advisory group 咨询组,顾问组 ]
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agency fee 代理费,代理费用 r;L>.wl*I
aggregate 总计,合计为…… h_1T,f(
alternation of document and record 变造文件和记录 'I;!pUfVp
alternative audit procedures 替代审计程序,备选审计程序 )*; zW!H
amend 修改,修订 g.c8FP+
amortisation 摊销 ;$Y4xM`=m
analytical capacity 分析能力 0;4t&v7
analytical procedures 分析性程序 #_Z$2L"U
annual financial statements 年度会计报表,年度财务报表 r:&`$8$
appendix 附录,附表 o&AM2U/?
applicable 适用的 b^D$jY
applicable laws and regulations 适用的法规 -[U1]R
application systems 应用系统 kr$b^"Ku
apply consistently 一贯地执行,一贯地实施 ydw)mT44K
appropriate 适当的,合适的; ?pgG,=?
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appropriate authorization 适当的授权 .<tquswg
appropriateness of audit evidence 审计证据的适当性 OO?]qZa1
approval 批准,核准 M?&h~V1OI~
assertion (会计报表上的)认定;确认 F":r4`5D"K
assessed level of control risk 对控制风险的评估,控制风险的评估水平 X#3et'
asset 资产,财产 ?bM_q_5
asset restructuring 资产重组 x+f2GA$
assignment of duties 职责的划分 /%_OW@ ?
assistant 助理,助理人员 ebPgYxVZR
associated company 联属公司,联营公司 :l|%17N
association 联合,结合;协会,社团 |#6QThK
assumption 假设,假定 h/B>S
at a given date 在某一特定时日 2z\zh[(w
attestation 鉴证,公证 N2.AKH
attestation service 鉴证服务 ={LMdC~5X
audit adjustment 审计调整 z1^gDjkZ
audit areas 审计领域 s"Pf+aTW
audit conclusion 审计结论 meN2ZB?Y
audit effectiveness 审计效果 *@d&5
audit efficiency 审计效率 3~nnCR[R
audit engagement letter 审计业务约定书 *tm0R> ?!
audit evidence 审计证据 +w=AJdc
audit fee 审计费 /axIIfx-
audit files 审计档案 gTA%uRBa
audit findings 审计中发现的事项 hstbz
audit implementation stage 审计实施阶段 ^v.,y3
audit mark 审计标识 hXqD<
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audit materiality 审计重要性 /-#I_>:8'
audit method 审计方法 pb#?l6x$+
audit objective 审计目标,审计目的 GnP|x}YM
audit of financial statements 会计报表审计,财务报表审计 aW!@f[%~F
audit opinion 审计意见 D#&q&6P{
audit period 被审计期间,被审计年度
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audit plan 审计计划 BD`2l!d
audit planning 编制审计计划,制定审计计划,审计计划 l}$ U])an#
audit planning stage 审计计划阶段 t3dlS`O
audit procedure 审计程序 5jUYN-$GO
audit programme 审计程序表,具体审计计划 <7-J0btV
audit report 审计报告 #v<QbA
audit report with a disclaimer of opinion 拒绝表示意见审计报告 z{Mr$%'EY
audit report with a qualified opinion 有保留意见的审计报告 UI>Y0O
audit report with an adverse opinion 否定意见的审计报告 ~I{n^Q/a
audit report with dual dates 双重日期审计报告 &ZL3{M
audit reporting stage 审计报告阶段 w`q%#qRk
audit responsibility 审计责任 =0;^(/1Mc
audit results 审计结果 ?_I[,N?@41
audit risk 审计风险 765p/**
audit sampling 审计抽样 SJIOI@\b
audit sampling techniques 审计抽样方法,审计抽样技术 4wrk
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audit strategies 审计策略 6;|n]m\Vd
audit summary 审计总结,审计小结 MNSbtT*^
audit team 审计小组 2(/g}
audit test 审计测试 8T(e.I
audit trail 审计轨迹 LVJxn2x6
audit work 审计工作 /="~gq@
audit working paper 审计工作底稿 QR1{ w'c
audited financial statement 审计会计报表,已审计财务报表 Ot]Ru,y->+
Auditing Guidelines (the~) 审计规范指南 To?W?s
auditing standards 审计准则 3> Y6)
audit-oriented working paper (审计)业务类工作底稿 V{<xff
authorisation 授权 ?(R]9.5S
authorisation of transaction 交易的授权 }<dRj
availability 可获得性 q7"7U=W0
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balance 余额;差额;平衡 {#)0EzV6
balance sheet 资产负债表 Me=CSQqf<
bank 银行 h[PYP5{L
bank account 银行账户,银行户头 3Kn_mL3V-
bank statement 银行对账单 #lkM=lY'
barter transaction 易货交易,以物换物交易 o`Ta("9^
basis of audit 审计依据 &gjF4~W]
basis of preparation (会计报表的)编制基础 !E T~KL!
book of account 账目,账簿 fJ ,1Ef;Z
borrowing 借款,贷款,借债 YX`7Hm,
branch 分支,分支机构,分店 e@IA20
brought forward (账户余额等的)承上年,承上期,承上页 /Ml.}7&
budget 预算 _U/!4A
building 建筑物;大楼 *6} N =Z
business conditions 业务情况,经营情况 :rg5Kt&
business licence (企业等的)营业执照 mW:!M!kk
business relation 业务关系 hXA6D)
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