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 Qb
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审计词汇英汉对照 wqG#jC!5
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ability to continue as a going concern 持续经营能力 Y2VfJ}%Q
acceptability 可接受性,可接受程度 N8nt2r<h
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 eBa#Z1Z
accepting the engagement for the first time 首次接受委托 |Ua);B ~F
access to asset 对资产的接触 GbLHzw
according to 根据,依据,依照 Kb]}p
account balance 账户余额 S:z|"u:+
account for 对……进行会计处理,核算;解释 mX>N1zAz
accounting 会计,会计学 LGc8w>q
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accounting advisory serve 会计咨询服务 6?xF!VIL
accounting firm 会计师事务所 1L`V{\_0s
accounting information 会计信息,会计资料 9 m8KDB[N
accounting period 会计期间 g{Av
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accounting policies 会计政策 E,d<F{=8,o
accounting professional bodies 会计职业组织,会计职业团体 @KM?agtlbl
accounting records 会计记录 P<>NV4
accounting responsibility 会计责任 <<-L,0
accounting service 会计服务 6D]fDeH\
accounting standards 会计准则 N4x5!00
Accounting Standards for Business Enterprises 企业会计准则 b"\lF1Nf&o
accounting system 会计系统 GLIY!BU<C
accounting treatment 会计处理 Lv@WI6DM
accuracy 准确性,精确性 g(zeOS]q}
additional audit procedures 追加审计程序 a(~X
addressee 收件人,收信人 *ELU">!}G
Administration of State-owned Assets (the~) 国有资产管理局 Fah6
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administrative laws and regulations 行政法规 |fyzb=Lg
adverse impact 不利影响,负面影响 xbi\KT`~
adverse opinion 反对意见 vw>(JCR
advisory group 咨询组,顾问组 RL&0?OT
agency fee 代理费,代理费用 ?<F([
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aggregate 总计,合计为…… f:46.)Wj<
alternation of document and record 变造文件和记录 GPni%P#a@0
alternative audit procedures 替代审计程序,备选审计程序 HT/!+#W.
amend 修改,修订 tQG'f*4
amortisation 摊销 o6^ETQ
analytical capacity 分析能力 6&]Z'nW0k
analytical procedures 分析性程序 oAifM1*0
annual financial statements 年度会计报表,年度财务报表 ? #a&eW
appendix 附录,附表 CF3x\6.q}
applicable 适用的 HPu+ 4xQV
applicable laws and regulations 适用的法规 :ek^M (
application systems 应用系统 _N:$|O#
apply consistently 一贯地执行,一贯地实施 &KBDrJEX
appropriate 适当的,合适的; 8VG}
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appropriate authorization 适当的授权 ]O}e{Q>
appropriateness of audit evidence 审计证据的适当性 i+5Qs-dHA
approval 批准,核准 WI&A+1CK-5
assertion (会计报表上的)认定;确认 hlreeXv
assessed level of control risk 对控制风险的评估,控制风险的评估水平 _1RvK? ;.{
asset 资产,财产 <o9i;[+H-
asset restructuring 资产重组 /$clk=
assignment of duties 职责的划分 UUDbOxD^w
assistant 助理,助理人员 ]35`N<Ac
associated company 联属公司,联营公司 \^0>h`[
association 联合,结合;协会,社团 j=U"t\{
assumption 假设,假定 CT_tJ
at a given date 在某一特定时日 Vo^J2[U
attestation 鉴证,公证 uO]|YF
attestation service 鉴证服务 O*/%zr
audit adjustment 审计调整 ;o)'dK
audit areas 审计领域 I*j~5fsS'
audit conclusion 审计结论 ~-NSIV:f
audit effectiveness 审计效果 wEq&O|Vj
audit efficiency 审计效率 *.eeiSi{
audit engagement letter 审计业务约定书 R|}4H*N
audit evidence 审计证据 !YpH\wUyvP
audit fee 审计费 l?IeZisX
audit files 审计档案 X]9<1[
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audit findings 审计中发现的事项 *jQ$\|Y
audit implementation stage 审计实施阶段 @f"[*7Q`/
audit mark 审计标识 b00$3,L
audit materiality 审计重要性 zOA~<fhT
audit method 审计方法 4Th?q{X
audit objective 审计目标,审计目的 Z #
audit of financial statements 会计报表审计,财务报表审计 c2Z!Vtd
audit opinion 审计意见 (X^
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audit period 被审计期间,被审计年度 zqrqbqK5R
audit plan 审计计划 WI| -pzg
audit planning 编制审计计划,制定审计计划,审计计划 gnzg(Y]5w
audit planning stage 审计计划阶段 oCE'@}s.i
audit procedure 审计程序 OcWKK!A
audit programme 审计程序表,具体审计计划 UAz^P6iQ`~
audit report 审计报告 &c"!Y)%G
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %'g)MK!e
audit report with a qualified opinion 有保留意见的审计报告 #b&tNZ4!_
audit report with an adverse opinion 否定意见的审计报告 l
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audit report with dual dates 双重日期审计报告 h{_\okC>
audit reporting stage 审计报告阶段 _1Rw~}O
audit responsibility 审计责任 m;
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audit results 审计结果 @1xVWSF
audit risk 审计风险 _#v"sGmN
audit sampling 审计抽样 bh5P98
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audit sampling techniques 审计抽样方法,审计抽样技术 yKrbGK*=_
audit strategies 审计策略 At[Q0'jkc
audit summary 审计总结,审计小结 irm4lb5
audit team 审计小组 "CC"J(&a
audit test 审计测试 M `q|GY
audit trail 审计轨迹 t}I@Rmso
audit work 审计工作 CV^%'HIs?+
audit working paper 审计工作底稿 YC St X)r
audited financial statement 审计会计报表,已审计财务报表 Kyk{:UnI
Auditing Guidelines (the~) 审计规范指南 vy5F
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auditing standards 审计准则 cy(w
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audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 @i(9
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authorisation of transaction 交易的授权 /N%i6t<xU
availability 可获得性 JW><&hY$"
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balance 余额;差额;平衡 2G-"HOG
balance sheet 资产负债表 iex%$> "
bank 银行 Z2g<"M
bank account 银行账户,银行户头 aY,Bt
bank statement 银行对账单 |uz<)
barter transaction 易货交易,以物换物交易 3B%7SX
basis of audit 审计依据 ( sl{Rgxe*
basis of preparation (会计报表的)编制基础 XRkUv>Yk
book of account 账目,账簿 EUI*:JU-
borrowing 借款,贷款,借债 aB (pdW4
branch 分支,分支机构,分店 2`;XcY4A
brought forward (账户余额等的)承上年,承上期,承上页 *2~WP'~PQd
budget 预算 _2`b$/)-
building 建筑物;大楼 'l!\2Wv2
business conditions 业务情况,经营情况 re%XaL
business licence (企业等的)营业执照 mX.mX70|J
business relation 业务关系 E(6P%(yt8
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