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 &G63ReW7 @
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ability to continue as a going concern 持续经营能力 6 0C;J!D
acceptability 可接受性,可接受程度 iMgfF_r
acceptable level of detection risk 检查风险的可接受水平 [HEqMBX=;
acceptance of engagement 接受委托 g7*"*%v 2
accepting the engagement for the first time 首次接受委托 z3F ^OU
access to asset 对资产的接触 $E=t
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according to 根据,依据,依照 z9> yg_Q
account balance 账户余额 WY=RJe2
account for 对……进行会计处理,核算;解释 r]! <iw
accounting 会计,会计学 +a'QHtg
accounting advisory serve 会计咨询服务 `D2wlyqO6
accounting firm 会计师事务所 HbQv
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accounting information 会计信息,会计资料 }qf9ra
accounting period 会计期间 G` !ff
accounting policies 会计政策 aFkxR\x
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accounting professional bodies 会计职业组织,会计职业团体 /
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accounting records 会计记录 Y>OL2g
accounting responsibility 会计责任 bXN-q!
accounting service 会计服务 `
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accounting standards 会计准则 F[aow$",+}
Accounting Standards for Business Enterprises 企业会计准则 >)Ih[0~M
accounting system 会计系统 >z=_V|^$
accounting treatment 会计处理 |
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accuracy 准确性,精确性 D+ki2UVt&
additional audit procedures 追加审计程序 qF9rY)ifm
addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局 $Cu/!GA4.>
administrative laws and regulations 行政法规 %}z/_QZ
adverse impact 不利影响,负面影响 !*46@sb:
adverse opinion 反对意见 !
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advisory group 咨询组,顾问组 9JF*xXd>Q
agency fee 代理费,代理费用 >M` swEj
aggregate 总计,合计为…… ] o!#]]
alternation of document and record 变造文件和记录 ^V^In-[!y:
alternative audit procedures 替代审计程序,备选审计程序 `[+9n2j
amend 修改,修订 47Y|1
amortisation 摊销 Z&mV1dxR
analytical capacity 分析能力 niO(>
analytical procedures 分析性程序 Z_%}pe39B
annual financial statements 年度会计报表,年度财务报表 kndP?#>
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appendix 附录,附表 //--r5Q
applicable 适用的 -t9oL3J
applicable laws and regulations 适用的法规 m8rz
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application systems 应用系统 Df_W>QC
apply consistently 一贯地执行,一贯地实施 Xco$
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appropriate 适当的,合适的; &`rV{%N"
征用,挪用 ^qpa[6D6x
appropriate authorization 适当的授权 h.)2,
appropriateness of audit evidence 审计证据的适当性 `
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approval 批准,核准 9X&Xs/B
assertion (会计报表上的)认定;确认 }?P~qJ|1
assessed level of control risk 对控制风险的评估,控制风险的评估水平 PVO9KWv**
asset 资产,财产 lwH&4K
asset restructuring 资产重组 =#XsY,r
assignment of duties 职责的划分 [5%/{W,~m
assistant 助理,助理人员 YtQKsM
associated company 联属公司,联营公司 S(A0),
association 联合,结合;协会,社团 K{VF_S:
assumption 假设,假定 !DnG)4#
at a given date 在某一特定时日 z(<
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attestation 鉴证,公证 AK<ZP?0
attestation service 鉴证服务 ~H0~5v F
audit adjustment 审计调整 TGLkw
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audit areas 审计领域 rL URP2~
audit conclusion 审计结论 V>P\yr?
audit effectiveness 审计效果 tC+9W1o
audit efficiency 审计效率 @"9y\1u
audit engagement letter 审计业务约定书 bcpH|}[F)
audit evidence 审计证据 81a&99
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audit fee 审计费 U]sU
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audit files 审计档案 i:#R
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audit findings 审计中发现的事项 F *;
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audit implementation stage 审计实施阶段 Pi?*rr5WZ
audit mark 审计标识 =nnS X-x
audit materiality 审计重要性 2W
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audit method 审计方法 <YL\E v/[
audit objective 审计目标,审计目的 OxF\Hm)(
audit of financial statements 会计报表审计,财务报表审计 )ymF:]QC
audit opinion 审计意见 pmCBe6n\l
audit period 被审计期间,被审计年度 F dv&kK!
audit plan 审计计划 X_
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audit planning 编制审计计划,制定审计计划,审计计划 gx[#@(
audit planning stage 审计计划阶段
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audit procedure 审计程序 oW]&]*>J
audit programme 审计程序表,具体审计计划 _0F6mg n
audit report 审计报告 6o;lTOes
audit report with a disclaimer of opinion 拒绝表示意见审计报告 !w
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audit report with a qualified opinion 有保留意见的审计报告 :yT~.AK}>1
audit report with an adverse opinion 否定意见的审计报告 9r1pdG_C@
audit report with dual dates 双重日期审计报告 S=aXmz<
audit reporting stage 审计报告阶段 (XqeX(s
audit responsibility 审计责任 C>68$wd>
audit results 审计结果 H@IX$+;z
audit risk 审计风险 j<deTK;.
audit sampling 审计抽样 tzpGKhrk6
audit sampling techniques 审计抽样方法,审计抽样技术 jZv8X5i
audit strategies 审计策略 _;01/V"q6
audit summary 审计总结,审计小结 ( kp}mSw
audit team 审计小组 .M>u:,v
audit test 审计测试 `?JrC3
audit trail 审计轨迹 6}NvVolr
audit work 审计工作 W\f7fVU
audit working paper 审计工作底稿 `ss]\46>
audited financial statement 审计会计报表,已审计财务报表 Tjs-+$P+
Auditing Guidelines (the~) 审计规范指南 bf;IJ|v^
auditing standards 审计准则 =r0!-[XCa
audit-oriented working paper (审计)业务类工作底稿 #UND'c(5
authorisation 授权 r.ajw&J2
authorisation of transaction 交易的授权 U}A+jJ
availability 可获得性 UjKHGsDi4
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balance 余额;差额;平衡 tW=0AtZl]
balance sheet 资产负债表 [q.W!l4E
bank 银行 BC$In!
bank account 银行账户,银行户头 VDnAQ[T@d
bank statement 银行对账单 ;
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barter transaction 易货交易,以物换物交易 V$v;lvt^Uq
basis of audit 审计依据 [/#n+sz.A
basis of preparation (会计报表的)编制基础 j|aT`UH03
book of account 账目,账簿 Mx r#
borrowing 借款,贷款,借债 D 0n2r
branch 分支,分支机构,分店 D[-Ct
brought forward (账户余额等的)承上年,承上期,承上页 u|:VQzPd-
budget 预算 d'3'{C|kk
building 建筑物;大楼 T@Q<oNU
business conditions 业务情况,经营情况 G,"$Erx
business licence (企业等的)营业执照 vY;Lc
business relation 业务关系 S'@"a%EV
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