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 )2a)$qx;
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审计词汇英汉对照 F3hG8YX
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ability to continue as a going concern 持续经营能力 iX[g
acceptability 可接受性,可接受程度 .,20_<j%=
acceptable level of detection risk 检查风险的可接受水平 k!Q{u2
acceptance of engagement 接受委托 Ol~M
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accepting the engagement for the first time 首次接受委托 $<yhEvv
access to asset 对资产的接触 P0pBR_:o
according to 根据,依据,依照 6$[7hlE
account balance 账户余额 SA7(EJ95
account for 对……进行会计处理,核算;解释 ^e=G} N^
accounting 会计,会计学 SL-;h#-y
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accounting advisory serve 会计咨询服务 zy5F
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accounting firm 会计师事务所 ?}uuTNLl)
accounting information 会计信息,会计资料 0( *L)s,5
accounting period 会计期间 wZs 2
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accounting policies 会计政策 }
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accounting professional bodies 会计职业组织,会计职业团体 FgL892[
accounting records 会计记录 =r*Ykd;W|E
accounting responsibility 会计责任 =3 Vug2*wd
accounting service 会计服务 ?U{<g,^
accounting standards 会计准则 #*:^\z_Jd
Accounting Standards for Business Enterprises 企业会计准则 'qvj[lpGr
accounting system 会计系统 vd)zvI
accounting treatment 会计处理 \5 rJ
accuracy 准确性,精确性 Z"RgqNf
additional audit procedures 追加审计程序 fjOq@thD
addressee 收件人,收信人 }opw_h+/F
Administration of State-owned Assets (the~) 国有资产管理局 ^H&U_
administrative laws and regulations 行政法规 0Ni{UV?
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adverse impact 不利影响,负面影响 =YTcWB
adverse opinion 反对意见 Qn,6s%n
advisory group 咨询组,顾问组 9!
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agency fee 代理费,代理费用 #=={h?UDT
aggregate 总计,合计为…… pQK SPr
alternation of document and record 变造文件和记录 > (9\ c
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alternative audit procedures 替代审计程序,备选审计程序 bMxK @$G~
amend 修改,修订 +D:8r|evH
amortisation 摊销 )Qd
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analytical capacity 分析能力 J|]
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analytical procedures 分析性程序 fP V n;
annual financial statements 年度会计报表,年度财务报表 5|nc^
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appendix 附录,附表 r4fHD~#l{
applicable 适用的 ,T`
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applicable laws and regulations 适用的法规 U2A
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application systems 应用系统 #,u|*O:
apply consistently 一贯地执行,一贯地实施 "X8jpg
appropriate 适当的,合适的; tKeTHj;jO
征用,挪用 KVJ,
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appropriate authorization 适当的授权 Be=rBrI>
appropriateness of audit evidence 审计证据的适当性 |PlNVd2
approval 批准,核准
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assertion (会计报表上的)认定;确认 RGE(#
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !7
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asset 资产,财产 s0^(yEcq
asset restructuring 资产重组 Z sTtSM\Ac
assignment of duties 职责的划分 (XQuRL<X
assistant 助理,助理人员 a9z#l}IQ
associated company 联属公司,联营公司 ANy*'/f
association 联合,结合;协会,社团 %KXiB6<4
assumption 假设,假定 IF|6iKCE
at a given date 在某一特定时日 z.!N|"4yr
attestation 鉴证,公证 EP 4]#]5
attestation service 鉴证服务 ~?AEtl#&"
audit adjustment 审计调整 +
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audit areas 审计领域 m&Mupl
audit conclusion 审计结论 . \"k49M`
audit effectiveness 审计效果 U8w_C\Q
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 DzQBWY]
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audit evidence 审计证据 WXl+w7jr
audit fee 审计费 w8UuwFG?<
audit files 审计档案
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audit findings 审计中发现的事项 "|L"C+tE
audit implementation stage 审计实施阶段 pW(rNAJ!
audit mark 审计标识 o)/Pr7Qn
audit materiality 审计重要性 \A"o[A2v
audit method 审计方法 <4"-t
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audit objective 审计目标,审计目的 M
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audit of financial statements 会计报表审计,财务报表审计 _XV%}Xb'
audit opinion 审计意见 |)29"_Kk5
audit period 被审计期间,被审计年度 K Lg1(W(
audit plan 审计计划 _*fNa!@hY
audit planning 编制审计计划,制定审计计划,审计计划 8w&-O~M
audit planning stage 审计计划阶段 s|]g@czan
audit procedure 审计程序 t'vt'[~,U
audit programme 审计程序表,具体审计计划 P5h|* ?=
audit report 审计报告 %w*)7@,+-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ttzNv>L,
audit report with a qualified opinion 有保留意见的审计报告 tcuwGs>_
audit report with an adverse opinion 否定意见的审计报告 jO-?t9^
audit report with dual dates 双重日期审计报告 hfaU-IPcFX
audit reporting stage 审计报告阶段 GM%+yS}(P
audit responsibility 审计责任 `Y#At3{
audit results 审计结果 / (&E
audit risk 审计风险 }}AIpYp,P
audit sampling 审计抽样 /BL:"t@-
audit sampling techniques 审计抽样方法,审计抽样技术 0
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audit strategies 审计策略 GXtMX ha,
audit summary 审计总结,审计小结 t4WB^dHYp
audit team 审计小组 6#?T?!vZ
audit test 审计测试 8M,*w6P
audit trail 审计轨迹 .+9hm|
audit work 审计工作 Dqx#i-L23
audit working paper 审计工作底稿 9%/hoA)
audited financial statement 审计会计报表,已审计财务报表 9y7N}T6
Auditing Guidelines (the~) 审计规范指南 ze+YQ
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auditing standards 审计准则 CLR1CGnn7
audit-oriented working paper (审计)业务类工作底稿 LKIMT
authorisation 授权 H U|.5tP
authorisation of transaction 交易的授权 eUyF
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availability 可获得性 Ott6y
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balance 余额;差额;平衡 #~*v##^vFH
balance sheet 资产负债表 e
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bank 银行 8Bf>
bank account 银行账户,银行户头 BG>Y[u\N
bank statement 银行对账单 h0GoF A<
barter transaction 易货交易,以物换物交易 Gm=qn]c
basis of audit 审计依据 rhJ&* 0M
basis of preparation (会计报表的)编制基础 _bFUr
book of account 账目,账簿 N9e'jM>Oos
borrowing 借款,贷款,借债 w?Te%/s.
branch 分支,分支机构,分店 h)KHc/S
brought forward (账户余额等的)承上年,承上期,承上页 ')X
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budget 预算 o.+;]i}D
building 建筑物;大楼 |VBt:dd<
business conditions 业务情况,经营情况 IGdiIhH~2
business licence (企业等的)营业执照 n
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business relation 业务关系 vl"w,@V7
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