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 wc@X.Q[
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审计词汇英汉对照 1Faf$J~7|
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A :A_@,Q
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ability to continue as a going concern 持续经营能力 U[-o> W#
acceptability 可接受性,可接受程度 dh iuI|?@
acceptable level of detection risk 检查风险的可接受水平 :gibfk]C
acceptance of engagement 接受委托 / &5,3rU.G
accepting the engagement for the first time 首次接受委托 SYJD?&C;
access to asset 对资产的接触 yjX9oxhtL
according to 根据,依据,依照 X=&ET)8-Y
account balance 账户余额 ',@3>T**
account for 对……进行会计处理,核算;解释 FIhk@TKa
accounting 会计,会计学 K#d`Hyx
accounting advisory serve 会计咨询服务 `wEb<H
accounting firm 会计师事务所 9G5rcYi
accounting information 会计信息,会计资料 RWZ
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accounting period 会计期间 +.[ <%
accounting policies 会计政策 Y\k#*\'Y~
accounting professional bodies 会计职业组织,会计职业团体 Z]Cq3~l
accounting records 会计记录 g3/W=~r
accounting responsibility 会计责任 3z?> j]
accounting service 会计服务 :Yh+>c}N
accounting standards 会计准则 L|xbR#v
Accounting Standards for Business Enterprises 企业会计准则 g-bK|6?yz
accounting system 会计系统 YnAm{YyI
accounting treatment 会计处理 nh>vixe
accuracy 准确性,精确性 8qT
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additional audit procedures 追加审计程序 BC.87Fji/
addressee 收件人,收信人 \'D0'\:vz
Administration of State-owned Assets (the~) 国有资产管理局 5L%'@`mX
administrative laws and regulations 行政法规 n
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adverse impact 不利影响,负面影响
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adverse opinion 反对意见 v>)"HL"XG
advisory group 咨询组,顾问组 G 4X|Bka
agency fee 代理费,代理费用 nRS} }6Q
aggregate 总计,合计为…… u|TeE\0
alternation of document and record 变造文件和记录 )9`qG:b'
alternative audit procedures 替代审计程序,备选审计程序 \&3+D8H>n
amend 修改,修订 <0&*9ZeD
amortisation 摊销 OKR
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analytical capacity 分析能力 06Sceq
analytical procedures 分析性程序 M`!H"R 7
annual financial statements 年度会计报表,年度财务报表 )23H1
appendix 附录,附表 )~JHgl
applicable 适用的 "$^ ~!1~
applicable laws and regulations 适用的法规 UECK:61Me
application systems 应用系统 ZDYJ\ }=
apply consistently 一贯地执行,一贯地实施 w``ST
appropriate 适当的,合适的; VU]`&`~J
征用,挪用 K=h9Ce
appropriate authorization 适当的授权 )U:m:cr<
appropriateness of audit evidence 审计证据的适当性 &.Qrs:U
approval 批准,核准 oIzj,v8$
assertion (会计报表上的)认定;确认 qiBVG
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 P* BmHz4KL
asset 资产,财产 {qJ1ko)$
asset restructuring 资产重组 ag[wdoj
assignment of duties 职责的划分 K;H&n1
assistant 助理,助理人员 +.FEq*V
associated company 联属公司,联营公司 L48_96
association 联合,结合;协会,社团 xr Jg\to{i
assumption 假设,假定 ,m|h<faZL
at a given date 在某一特定时日 F/kWHVHU[
attestation 鉴证,公证 ZG8DIV\D7
attestation service 鉴证服务 =K[yT:
audit adjustment 审计调整 0-Ku7<a
audit areas 审计领域 _|I#{jK
audit conclusion 审计结论 `e&Suyf4B
audit effectiveness 审计效果 L\ "d
audit efficiency 审计效率 `kXs;T6&
audit engagement letter 审计业务约定书 PB*&a
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audit evidence 审计证据 4p
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audit fee 审计费 _8UU'1d
audit files 审计档案 Jk
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audit findings 审计中发现的事项 Y)2,PES=
audit implementation stage 审计实施阶段 Moza".fiN
audit mark 审计标识 []1C$.5DD
audit materiality 审计重要性 By4<2u38u
audit method 审计方法 I-(zaqp@
audit objective 审计目标,审计目的 v$wIm, j
audit of financial statements 会计报表审计,财务报表审计 w;amZgD>
audit opinion 审计意见 ItrDJ'
audit period 被审计期间,被审计年度 bJTBjS-7
audit plan 审计计划 #h
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audit planning 编制审计计划,制定审计计划,审计计划 d^
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audit planning stage 审计计划阶段 :tg)p+KB
audit procedure 审计程序 x
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audit programme 审计程序表,具体审计计划 kxhWq:[c
audit report 审计报告 _A9AEi'.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @K!T,U
audit report with a qualified opinion 有保留意见的审计报告 jm/`iXnMf
audit report with an adverse opinion 否定意见的审计报告 bK&+5t&
audit report with dual dates 双重日期审计报告 Feq]U?
audit reporting stage 审计报告阶段 \Uq(Zga4)
audit responsibility 审计责任 33B]R
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audit results 审计结果 VjZ|$k
audit risk 审计风险 Lnl=.z`jK
audit sampling 审计抽样 +iRh
audit sampling techniques 审计抽样方法,审计抽样技术 {_p_%;
audit strategies 审计策略 ( ^Nz9{
audit summary 审计总结,审计小结 )Y{L&A
audit team 审计小组 V {ddr:]4
audit test 审计测试 Dp-z[]})1
audit trail 审计轨迹 S;#'M![8
audit work 审计工作 +VOK%8,p
audit working paper 审计工作底稿 <R=Zs[9M1
audited financial statement 审计会计报表,已审计财务报表 >_ T-u<E
Auditing Guidelines (the~) 审计规范指南 )1`0PJoHE
auditing standards 审计准则 j'"J%e]
audit-oriented working paper (审计)业务类工作底稿 >!1-lfa8
authorisation 授权 vV-`jsq20H
authorisation of transaction 交易的授权 w+u3*/Zf
availability 可获得性 ; )@~
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balance 余额;差额;平衡 Y&Z.2