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 s!~M,zsQN
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审计词汇英汉对照 miCt)Qd
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ability to continue as a going concern 持续经营能力 >T%Jlj3ZG
acceptability 可接受性,可接受程度 wp-5B= #:{
acceptable level of detection risk 检查风险的可接受水平 v!E0/
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acceptance of engagement 接受委托 MX|CL{H
accepting the engagement for the first time 首次接受委托 B~cq T/\?
access to asset 对资产的接触 t LdBnf
according to 根据,依据,依照 &0K;Vr~D
account balance 账户余额 30*^ER
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account for 对……进行会计处理,核算;解释 i6-q%%]6
accounting 会计,会计学 hqnJ@N$yY
accounting advisory serve 会计咨询服务 g^NdN46%
accounting firm 会计师事务所 f-y4V}
accounting information 会计信息,会计资料 mn{8"@Z
accounting period 会计期间 D%LqLLD
accounting policies 会计政策 fGcAkEstT!
accounting professional bodies 会计职业组织,会计职业团体 ge`)sB,
accounting records 会计记录 l,1 }1{k&
accounting responsibility 会计责任 *qAF#
accounting service 会计服务 V2ypmkn8&
accounting standards 会计准则 >@[`,
Accounting Standards for Business Enterprises 企业会计准则 z_*]joL
accounting system 会计系统 'd]9u9u
accounting treatment 会计处理 r62x*?/
accuracy 准确性,精确性 f62z9)`^
additional audit procedures 追加审计程序 2xZg, \
addressee 收件人,收信人 I}puN!
Administration of State-owned Assets (the~) 国有资产管理局 U;?%rM6
administrative laws and regulations 行政法规 {0lY\#qcE
adverse impact 不利影响,负面影响 -WB?hmx
adverse opinion 反对意见 =w?-R\
advisory group 咨询组,顾问组 NS#qein~i
agency fee 代理费,代理费用 :M`|*~V~$
aggregate 总计,合计为…… =jkC]0qx
alternation of document and record 变造文件和记录 aP!a?xq
alternative audit procedures 替代审计程序,备选审计程序 y+(<Is0w
amend 修改,修订 F4k<YU
amortisation 摊销 vPR1
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analytical capacity 分析能力 25l6@7q.
analytical procedures 分析性程序 +%>s\W+?]
annual financial statements 年度会计报表,年度财务报表 si/F\NDT
appendix 附录,附表 Mw?nIIu(@
applicable 适用的 L4zSro:Si
applicable laws and regulations 适用的法规 =3{h9
application systems 应用系统 NO
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apply consistently 一贯地执行,一贯地实施 4(R O1VWsb
appropriate 适当的,合适的; )*G3q/l1u6
征用,挪用 R9o:{U]
appropriate authorization 适当的授权 req=w;E:
appropriateness of audit evidence 审计证据的适当性 Eg3rbqM- 8
approval 批准,核准 -vGyEd7
assertion (会计报表上的)认定;确认 ;J2U5Y NO
assessed level of control risk 对控制风险的评估,控制风险的评估水平 5dMIv<#T`
asset 资产,财产 3rZFN
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asset restructuring 资产重组 }Tu_?b`RUm
assignment of duties 职责的划分 N$/{f2iC
assistant 助理,助理人员 teUCK(;23
associated company 联属公司,联营公司 zek\AQN
association 联合,结合;协会,社团 8doT`rI1
assumption 假设,假定 90k|W>
at a given date 在某一特定时日 "ltvD\
attestation 鉴证,公证 enF.}fo]
attestation service 鉴证服务 itm;, Sbg
audit adjustment 审计调整 1UJ(._0hR
audit areas 审计领域 x&l?Cfvv=
audit conclusion 审计结论 $sU?VA'h
audit effectiveness 审计效果 ";`ddN3
audit efficiency 审计效率 x-nwo:OA
audit engagement letter 审计业务约定书 zf$OC}|\w
audit evidence 审计证据 3HO4h\mp
audit fee 审计费 Y">Q16(
audit files 审计档案 P;VR[d4e/
audit findings 审计中发现的事项 Ki^m&P
audit implementation stage 审计实施阶段 J6hWcA6g
audit mark 审计标识 (*/P~$xIj
audit materiality 审计重要性 kmy?`P10(z
audit method 审计方法 C
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audit objective 审计目标,审计目的 bC$n+G>6k
audit of financial statements 会计报表审计,财务报表审计 2N5N^S
audit opinion 审计意见 *Sz`=U7n
audit period 被审计期间,被审计年度 "3Dvc7V
audit plan 审计计划 (
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audit planning 编制审计计划,制定审计计划,审计计划 KofjveOiC
audit planning stage 审计计划阶段
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audit procedure 审计程序 Yl&eeM
audit programme 审计程序表,具体审计计划 oFoG+H"&7\
audit report 审计报告 x4*8q/G=D
audit report with a disclaimer of opinion 拒绝表示意见审计报告 U>e@m?
audit report with a qualified opinion 有保留意见的审计报告 8ji!FZf
audit report with an adverse opinion 否定意见的审计报告 sG}}a}U1
audit report with dual dates 双重日期审计报告 `*KS`
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audit reporting stage 审计报告阶段 csRba;Z[
audit responsibility 审计责任 7vNS@[8
audit results 审计结果 =WyAOgy}
audit risk 审计风险 ) OZD
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audit sampling 审计抽样 'V4.umj1~
audit sampling techniques 审计抽样方法,审计抽样技术 PgB=<#9
audit strategies 审计策略 I4m)5G?O2
audit summary 审计总结,审计小结 O5_[T43
audit team 审计小组 _]j=[|q 9
audit test 审计测试 #@2 `^1
audit trail 审计轨迹 xW/JItF
audit work 审计工作 XwX1i!'54
audit working paper 审计工作底稿 7
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audited financial statement 审计会计报表,已审计财务报表 ,{J2i#g<
Auditing Guidelines (the~) 审计规范指南 ;f?OT7>kN
auditing standards 审计准则 *:BNLM
audit-oriented working paper (审计)业务类工作底稿 )lB-D;3[_
authorisation 授权 J-Sf9^G
authorisation of transaction 交易的授权 Z'S>i*Ts
availability 可获得性 jd]MC*%
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balance 余额;差额;平衡 nqgfAQsE)
balance sheet 资产负债表 U!3nn#!yE
bank 银行 "
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bank account 银行账户,银行户头 qbqJ1^!6R
bank statement 银行对账单 GZI[qKDfB
barter transaction 易货交易,以物换物交易 bTO$B2eh|
basis of audit 审计依据 ~+l%}4RZ
basis of preparation (会计报表的)编制基础 5kC#uk
book of account 账目,账簿 wKk
borrowing 借款,贷款,借债 h=`rZC
branch 分支,分支机构,分店 @m6pAo4P
brought forward (账户余额等的)承上年,承上期,承上页 :".!6~:2
budget 预算 Y]Su<tgX?
building 建筑物;大楼 '?yZ,t
business conditions 业务情况,经营情况 -6+HA9zz@C
business licence (企业等的)营业执照 DgClN:Hw
business relation 业务关系 A<>W^ow
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