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 `oan,wq+
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审计词汇英汉对照 }"g@E-]N
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ability to continue as a going concern 持续经营能力 lTd+{TF.
acceptability 可接受性,可接受程度 d!FONi
acceptable level of detection risk 检查风险的可接受水平 MEDskvBG
acceptance of engagement 接受委托 EsS!07fAM:
accepting the engagement for the first time 首次接受委托 xDNw/'
access to asset 对资产的接触 _GRv
according to 根据,依据,依照 oF`-cyj"
account balance 账户余额 pvI&-D #}
account for 对……进行会计处理,核算;解释 w 2s,
accounting 会计,会计学 _6|
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accounting advisory serve 会计咨询服务 9eksCxFg
accounting firm 会计师事务所 <`^>bv9
accounting information 会计信息,会计资料 pZW}^kg=
accounting period 会计期间 QZ_nQ3K
accounting policies 会计政策 aj%
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accounting professional bodies 会计职业组织,会计职业团体 ye9QTK6$,
accounting records 会计记录 {_+>"esc
accounting responsibility 会计责任 p3i
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accounting service 会计服务 Uia)5z z8
accounting standards 会计准则 ZD
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Accounting Standards for Business Enterprises 企业会计准则 !<JG&9ODP
accounting system 会计系统 7ZrJ#n8?ih
accounting treatment 会计处理 %Td+J`|U+
accuracy 准确性,精确性 eo-XqiJ,]
additional audit procedures 追加审计程序 hnlU,p&y3
addressee 收件人,收信人 )yfOrsM
Administration of State-owned Assets (the~) 国有资产管理局 `=WzG"
administrative laws and regulations 行政法规 c|8KT
adverse impact 不利影响,负面影响 %@)U/G6s}
adverse opinion 反对意见 >7eu'
advisory group 咨询组,顾问组 Qq6%53
agency fee 代理费,代理费用 jCdZ}M($
aggregate 总计,合计为…… :z}~U3,JE
alternation of document and record 变造文件和记录 ~W5>;6f\
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 *m2d#
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amortisation 摊销 &ij^FAM
analytical capacity 分析能力 xX[{E x
analytical procedures 分析性程序 u&Ie%@:h9R
annual financial statements 年度会计报表,年度财务报表 y$"~^8"z
appendix 附录,附表 9.]Cy8
applicable 适用的 EC:x,i
applicable laws and regulations 适用的法规 `3H?*\<(
application systems 应用系统 7zi^{]
apply consistently 一贯地执行,一贯地实施 $]`'Mi
appropriate 适当的,合适的; k
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征用,挪用 NiU tH
appropriate authorization 适当的授权 u/K)y:ZZ
appropriateness of audit evidence 审计证据的适当性 AX^3uRQJ
approval 批准,核准 gw*yIZ @3)
assertion (会计报表上的)认定;确认 cftn`:(&8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1yY'hb,0
asset 资产,财产 ~Y}Z4" o
asset restructuring 资产重组 j/; @P
assignment of duties 职责的划分 ;nHo%`Zt
assistant 助理,助理人员 X.W#=$;$:
associated company 联属公司,联营公司 8*Nt&`@
association 联合,结合;协会,社团 +5seT}h
assumption 假设,假定 \5v=pDd4g
at a given date 在某一特定时日 ^y;OHo
attestation 鉴证,公证 )Pa
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attestation service 鉴证服务 XJV3oj
audit adjustment 审计调整 N1B$ G
audit areas 审计领域 )x5$io
audit conclusion 审计结论 KX=:)%+
audit effectiveness 审计效果 cnjj)
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audit efficiency 审计效率 {{#a%O
audit engagement letter 审计业务约定书 9
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audit evidence 审计证据 !ktA"Jx
audit fee 审计费 %`<`z yf
audit files 审计档案 CgPZvB[
audit findings 审计中发现的事项 jwtXI\@MS
audit implementation stage 审计实施阶段 ^FyvaO
audit mark 审计标识 <aQ; "O~
audit materiality 审计重要性 'KIi!pA.
audit method 审计方法 lpX p)r+
audit objective 审计目标,审计目的 `U?H^,FVA
audit of financial statements 会计报表审计,财务报表审计 n?ZH2dI\0
audit opinion 审计意见 4<K ,w{I
audit period 被审计期间,被审计年度 Wy0a2Ve
audit plan 审计计划 eG2qOq$[
audit planning 编制审计计划,制定审计计划,审计计划 K:Xrfn{s
audit planning stage 审计计划阶段 PY3Vu]zD
audit procedure 审计程序 O7#}8-@}<u
audit programme 审计程序表,具体审计计划 hU)f(L
audit report 审计报告 (B~V:Yt
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \?`d=n=
audit report with a qualified opinion 有保留意见的审计报告 ~QQ23k&
audit report with an adverse opinion 否定意见的审计报告 Cg%I)nz
audit report with dual dates 双重日期审计报告 ."#jN><t
audit reporting stage 审计报告阶段 I!
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audit responsibility 审计责任 ]mGsNQ ].H
audit results 审计结果 =Q8^@i4[&D
audit risk 审计风险 G5e Ls
audit sampling 审计抽样 1Qc(<gM
audit sampling techniques 审计抽样方法,审计抽样技术 ne%OTr4dD
audit strategies 审计策略 ch2e#Jf8
audit summary 审计总结,审计小结 -QNMB4
audit team 审计小组 5['B-
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audit test 审计测试 < c4RmnA
audit trail 审计轨迹 /dP8F
audit work 审计工作 RAkFgC
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audit working paper 审计工作底稿 do?n /<@o
audited financial statement 审计会计报表,已审计财务报表 YF[!Hpzq
Auditing Guidelines (the~) 审计规范指南 RU ,N_GV
auditing standards 审计准则 1V9X(uP
audit-oriented working paper (审计)业务类工作底稿 7g<`wLAH
authorisation 授权 GLcZ=6)"'
authorisation of transaction 交易的授权 f"=4,
availability 可获得性 &oEq&
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balance 余额;差额;平衡 8GAQVe^$-
balance sheet 资产负债表
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bank 银行 6+d"3-R.
bank account 银行账户,银行户头 #$z -]i
bank statement 银行对账单 ,Vn]Ft?n
barter transaction 易货交易,以物换物交易 m$UT4,Ol
basis of audit 审计依据 BU?MRcHC
basis of preparation (会计报表的)编制基础 %a6]gsiv2<
book of account 账目,账簿 "aO,
borrowing 借款,贷款,借债 ).`a-Pv
branch 分支,分支机构,分店 _e@qv;*
brought forward (账户余额等的)承上年,承上期,承上页 wyhf:!-I
budget 预算 _!g
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building 建筑物;大楼 gkn/E}K#
business conditions 业务情况,经营情况 H;!hp0y
business licence (企业等的)营业执照 6V?&hq&t
business relation 业务关系 !'t
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