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 "G`)x+<~Z8
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审计词汇英汉对照 Bljh'Qp>C
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ability to continue as a going concern 持续经营能力 hfEGkaV._3
acceptability 可接受性,可接受程度 1
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acceptable level of detection risk 检查风险的可接受水平 ,
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acceptance of engagement 接受委托 g1&GX(4[
accepting the engagement for the first time 首次接受委托 \;P Bx &
access to asset 对资产的接触 Ma{|+\Q.Z
according to 根据,依据,依照 pd
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account balance 账户余额 f3yZx!K_Br
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 Yt|{l
accounting advisory serve 会计咨询服务 j4G,Z4
accounting firm 会计师事务所 >aa-ix
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accounting information 会计信息,会计资料 "h:xdaIE/p
accounting period 会计期间 r-'j#|^tz
accounting policies 会计政策 c&'T By
accounting professional bodies 会计职业组织,会计职业团体 %kVpW&
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accounting records 会计记录 g00XZ0@
accounting responsibility 会计责任 V2.MZ9
accounting service 会计服务 @8/-^Rh*
accounting standards 会计准则 eRv3ZHH
Accounting Standards for Business Enterprises 企业会计准则 O"Xjv`j:
accounting system 会计系统 B&.XGo)
accounting treatment 会计处理 cT.1oaAM0
accuracy 准确性,精确性 N'[^n,\(:
additional audit procedures 追加审计程序 a
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addressee 收件人,收信人 yYF80mnJz
Administration of State-owned Assets (the~) 国有资产管理局 YpNTq_S1,
administrative laws and regulations 行政法规 noL<pkks~R
adverse impact 不利影响,负面影响 \&W~nYXq"
adverse opinion 反对意见 #]:nQ(
advisory group 咨询组,顾问组 L0uN|?}
agency fee 代理费,代理费用 q$H'u[KQ06
aggregate 总计,合计为…… m\jp$
alternation of document and record 变造文件和记录 w/Q'T&>b/
alternative audit procedures 替代审计程序,备选审计程序 5?2PUE,a
amend 修改,修订 O<o_MZN
amortisation 摊销 wcV~z:&^5
analytical capacity 分析能力 8[zP2L!-
analytical procedures 分析性程序 nk6xavQji
annual financial statements 年度会计报表,年度财务报表 [qid4S~r,&
appendix 附录,附表 A\z[/3& RK
applicable 适用的 uW
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applicable laws and regulations 适用的法规 >gVR5
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application systems 应用系统 \mv7"TM
apply consistently 一贯地执行,一贯地实施 >B~p[wh0
appropriate 适当的,合适的; 'VO^H68
征用,挪用 +gT?{;3[i
appropriate authorization 适当的授权 [g<6i.<I
appropriateness of audit evidence 审计证据的适当性 30F&FTW
approval 批准,核准 lfWxdi
assertion (会计报表上的)认定;确认 JY%c<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 <EpP;
asset 资产,财产 _=,[5"
asset restructuring 资产重组 !@ bN
assignment of duties 职责的划分 \_BaV0<
assistant 助理,助理人员 (ob
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associated company 联属公司,联营公司 4$vya+mAk5
association 联合,结合;协会,社团 4d6F4G4U
assumption 假设,假定 Yo:>m*31
at a given date 在某一特定时日 sFB; /*C
attestation 鉴证,公证 +B*ygv:
attestation service 鉴证服务 j7O7P+DmS
audit adjustment 审计调整 WO_cT26Y
audit areas 审计领域 dr:)+R
audit conclusion 审计结论 WFLT[j!1
audit effectiveness 审计效果 13
audit efficiency 审计效率 ,D~C40f
audit engagement letter 审计业务约定书 })ss.
audit evidence 审计证据 AA yzT*^
audit fee 审计费 [\.
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audit files 审计档案 %'EOFv]
audit findings 审计中发现的事项 gxL5%:@
audit implementation stage 审计实施阶段 !XgkK k
audit mark 审计标识 I_Oa<J\+
audit materiality 审计重要性 ggX'`bK
audit method 审计方法 :9K5zD
audit objective 审计目标,审计目的 ,R*ru*
audit of financial statements 会计报表审计,财务报表审计 6P+8{?V&
audit opinion 审计意见 VU)ywIs
audit period 被审计期间,被审计年度 QbpRSdxy`$
audit plan 审计计划 ,?i#NN5p
audit planning 编制审计计划,制定审计计划,审计计划 {w{|y[[d~
audit planning stage 审计计划阶段 o-7>^wV%BD
audit procedure 审计程序 P1H`NOC
audit programme 审计程序表,具体审计计划 q6/ o.j
audit report 审计报告 k,b(MAiQ0
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G4AX8@;U
audit report with a qualified opinion 有保留意见的审计报告 #!9aTp).AL
audit report with an adverse opinion 否定意见的审计报告 ILTd*f
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 mKWA-h+f
audit responsibility 审计责任 4z[Z3|_V
audit results 审计结果 g2 4)GjDi
audit risk 审计风险 8pt;''
audit sampling 审计抽样 v@"xEf1n[
audit sampling techniques 审计抽样方法,审计抽样技术 lXL\e(ow
audit strategies 审计策略 $5cLhi"`
audit summary 审计总结,审计小结 Q_LPLmM
audit team 审计小组 Wi hOGdUS6
audit test 审计测试 l0[jepmpiT
audit trail 审计轨迹 WynH
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audit work 审计工作 4d9iAN
audit working paper 审计工作底稿 0XL
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audited financial statement 审计会计报表,已审计财务报表 [*8wv
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Auditing Guidelines (the~) 审计规范指南 wdoA>a?q
auditing standards 审计准则 I+8m1*
audit-oriented working paper (审计)业务类工作底稿 ,GZ(>|
authorisation 授权 A3yVT8
authorisation of transaction 交易的授权 N;RZIg(x
availability 可获得性 NfS0yQPx
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balance 余额;差额;平衡 u|9^tHT>
balance sheet 资产负债表 A
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bank 银行 Xp._B4g
bank account 银行账户,银行户头 j08|zUe
bank statement 银行对账单 )v8;\1`s:
barter transaction 易货交易,以物换物交易 `Z]a6@w~
basis of audit 审计依据 O)&xT2'J
basis of preparation (会计报表的)编制基础 e+4p__TmZ
book of account 账目,账簿 BeaX 0#\
borrowing 借款,贷款,借债 +;U}SR<
branch 分支,分支机构,分店 g|e^}voRM
brought forward (账户余额等的)承上年,承上期,承上页 @QVAsNW:O
budget 预算 hG&RGN_<6+
building 建筑物;大楼 ,LWM}L
business conditions 业务情况,经营情况 ANp4yy+
business licence (企业等的)营业执照 1H-R-NNJ:
business relation 业务关系 26.iFt/:
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