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 a"0'cgB}
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审计词汇英汉对照 H">
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ability to continue as a going concern 持续经营能力 1(z+*`"WB&
acceptability 可接受性,可接受程度 &O.S ;b*+
acceptable level of detection risk 检查风险的可接受水平 VR9C< tMSi
acceptance of engagement 接受委托 y:8*!}fR
accepting the engagement for the first time 首次接受委托 &D~70N\L
access to asset 对资产的接触 FucLcq2Z
according to 根据,依据,依照 ,, G6L{&Z
account balance 账户余额 o$DJL11E
account for 对……进行会计处理,核算;解释 MM%c
accounting 会计,会计学 Ka\%kB>*`
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 K
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accounting information 会计信息,会计资料 \WVrn >%xu
accounting period 会计期间 GlVD!0
accounting policies 会计政策 i
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accounting professional bodies 会计职业组织,会计职业团体 3q.O^`y FU
accounting records 会计记录 \'40u|f
accounting responsibility 会计责任 v+|N7
accounting service 会计服务 :#QYwb~
accounting standards 会计准则 N5=;
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Accounting Standards for Business Enterprises 企业会计准则 nEM>*;iE
accounting system 会计系统 43Yav+G(+
accounting treatment 会计处理 |0mVK
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accuracy 准确性,精确性 j5:{H4?
additional audit procedures 追加审计程序 )5
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addressee 收件人,收信人 Oj*3'?<7=
Administration of State-owned Assets (the~) 国有资产管理局 &@xixbg
administrative laws and regulations 行政法规 _KkLH\1g$
adverse impact 不利影响,负面影响 A8R}W=
adverse opinion 反对意见 O9k9h
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advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 _azg
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aggregate 总计,合计为…… *_z5Pa`A
alternation of document and record 变造文件和记录 lc=C
alternative audit procedures 替代审计程序,备选审计程序 ^V~rS8]gj
amend 修改,修订 YGObTIGJvf
amortisation 摊销 T}X#I'Z
analytical capacity 分析能力 .sA?}H#wb
analytical procedures 分析性程序 t "J"G@1)
annual financial statements 年度会计报表,年度财务报表 n@xDF
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appendix 附录,附表 qF(F<$B
applicable 适用的 DH_Mll>
applicable laws and regulations 适用的法规 5xi f0h-`
application systems 应用系统 XX,iT~+-
apply consistently 一贯地执行,一贯地实施 MX?K3=j @>
appropriate 适当的,合适的; V>j6Juh
征用,挪用 3I?? K)Yl
appropriate authorization 适当的授权 RvYH(!pQ
appropriateness of audit evidence 审计证据的适当性 ++
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approval 批准,核准 ` =!&9o
assertion (会计报表上的)认定;确认 +!V*{<K
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +xwz
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asset 资产,财产 jl=<Q.Mm7
asset restructuring 资产重组 d9[*&[2J|
assignment of duties 职责的划分 9
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assistant 助理,助理人员 OedL?4
associated company 联属公司,联营公司 tZ[Y~],F
association 联合,结合;协会,社团 Gv}*Tw$
assumption 假设,假定 +n]U3b
at a given date 在某一特定时日 s&p*.I]@>
attestation 鉴证,公证 #{GUu',?&
attestation service 鉴证服务 @xW)&d\'
audit adjustment 审计调整 dx@#6Fhy
audit areas 审计领域 ky#d`
audit conclusion 审计结论 >
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audit effectiveness 审计效果 WJZW5
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audit efficiency 审计效率 |8
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audit engagement letter 审计业务约定书 Ay!=Yk^~
audit evidence 审计证据 "';'*x
audit fee 审计费 ~<3qsA..
audit files 审计档案 qu8i Jq
audit findings 审计中发现的事项 b1jh2pG(V
audit implementation stage 审计实施阶段 h%(dT/jPL)
audit mark 审计标识 N7*JL2Rnq
audit materiality 审计重要性 3KfZI
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audit method 审计方法 r+0"1\f3
audit objective 审计目标,审计目的 0%}$@H5i
audit of financial statements 会计报表审计,财务报表审计 fM_aDSRa!H
audit opinion 审计意见 C8y 3T/G
audit period 被审计期间,被审计年度 3Qe:d_
audit plan 审计计划 J1Mm,LTO
audit planning 编制审计计划,制定审计计划,审计计划 r^&{0c&o
audit planning stage 审计计划阶段 'bkecC
audit procedure 审计程序 Y*O7lZuF%
audit programme 审计程序表,具体审计计划 XZA3TZ
audit report 审计报告 iqghcY)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 tuK"}HepB
audit report with a qualified opinion 有保留意见的审计报告 7CABM
audit report with an adverse opinion 否定意见的审计报告 #;a
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audit report with dual dates 双重日期审计报告 <dDGV>n4;
audit reporting stage 审计报告阶段 6!/e_a
audit responsibility 审计责任 9'Y~! vY
audit results 审计结果 X}_}`wIn
audit risk 审计风险 3`J?as@^8
audit sampling 审计抽样 ?b:J6(-
audit sampling techniques 审计抽样方法,审计抽样技术 kYz)h
audit strategies 审计策略 'rRo2oTN
audit summary 审计总结,审计小结 _$0<]O$
audit team 审计小组 *4
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audit test 审计测试 ._=Pa)T
audit trail 审计轨迹 a|32Pn
audit work 审计工作 1okL]VrI
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 @h
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Auditing Guidelines (the~) 审计规范指南 G[r_|-^S
auditing standards 审计准则 (}"r 5
audit-oriented working paper (审计)业务类工作底稿 WO)rJr!C
authorisation 授权 4CS9vv)9R
authorisation of transaction 交易的授权 0X
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availability 可获得性 Mvrc[s+o
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balance 余额;差额;平衡 0(ZER sP
balance sheet 资产负债表 vd SV6p.d
bank 银行 9]VUQl9gh
bank account 银行账户,银行户头 sZPPS&KoP3
bank statement 银行对账单 6/T
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barter transaction 易货交易,以物换物交易 85m[^WGyh
basis of audit 审计依据 [E2afC>zrl
basis of preparation (会计报表的)编制基础 q*Yh_IT.I
book of account 账目,账簿 )}=`Gx5+
borrowing 借款,贷款,借债 2K!3+D"
branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 PLKp<kg
budget 预算 wS <d8gw
building 建筑物;大楼 @YMef`T:
business conditions 业务情况,经营情况 0lF[N.!\9
business licence (企业等的)营业执照 <G{m=
business relation 业务关系 %(Nu"3|$K=
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