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 xJ. kd
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审计词汇英汉对照 =VZ_';b h
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ability to continue as a going concern 持续经营能力 !|u?z%
acceptability 可接受性,可接受程度 6hYz^}2g
acceptable level of detection risk 检查风险的可接受水平 Z~-N'Lt{
acceptance of engagement 接受委托 GtZ.'?-
accepting the engagement for the first time 首次接受委托 0hGmOUO
access to asset 对资产的接触 ?fq!BV
according to 根据,依据,依照 uSQ#Y^V_
account balance 账户余额 ."B{U_P&
account for 对……进行会计处理,核算;解释 dc1Zh
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accounting 会计,会计学 ~@xPoD&
accounting advisory serve 会计咨询服务 vo*oCfm
accounting firm 会计师事务所 c6c@XdV
accounting information 会计信息,会计资料 62 _k`)k
accounting period 会计期间 x`@`y7(
accounting policies 会计政策 h| wdx(4
accounting professional bodies 会计职业组织,会计职业团体 #Mk:4
accounting records 会计记录 J+
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accounting responsibility 会计责任
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accounting service 会计服务 q
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accounting standards 会计准则 g\
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Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 =QtFJ9\
accounting treatment 会计处理 #(Gz?kGAH`
accuracy 准确性,精确性 ?0*[
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additional audit procedures 追加审计程序 '#LzQ6Pn
addressee 收件人,收信人 m26YAcip}
Administration of State-owned Assets (the~) 国有资产管理局 9oO~UP!ag
administrative laws and regulations 行政法规 c$&({Z{1
adverse impact 不利影响,负面影响 @,k5T51m
adverse opinion 反对意见 3Xd:LDZ{
advisory group 咨询组,顾问组 >jIn&s!}
agency fee 代理费,代理费用 W9tZX5V1
aggregate 总计,合计为…… sHk>ek]2I
alternation of document and record 变造文件和记录 -40X3
alternative audit procedures 替代审计程序,备选审计程序 _]4p51r0
amend 修改,修订 kln)7SzPuk
amortisation 摊销 `m<O!I"A
analytical capacity 分析能力 jED.0,+K!
analytical procedures 分析性程序 YkB@fTTS
annual financial statements 年度会计报表,年度财务报表 z
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appendix 附录,附表 YT(Eh3ID
applicable 适用的 LFHJj-nk
applicable laws and regulations 适用的法规 -mRgB"8
application systems 应用系统 zEW+1-=)+7
apply consistently 一贯地执行,一贯地实施 ?-mOAHW0q
appropriate 适当的,合适的; !f52JQyh
征用,挪用 R3|4|JlGR
appropriate authorization 适当的授权 JRFUNy1+e1
appropriateness of audit evidence 审计证据的适当性 3s%ND7!/
approval 批准,核准 t
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assertion (会计报表上的)认定;确认 &U|c=$!\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 At=d//5FFP
asset 资产,财产
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asset restructuring 资产重组 s[0`
assignment of duties 职责的划分 -2J37
assistant 助理,助理人员 ztSQrDbbb4
associated company 联属公司,联营公司 =NC??e {
association 联合,结合;协会,社团 (iir,Ks2C
assumption 假设,假定 4l
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at a given date 在某一特定时日
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attestation 鉴证,公证 Ta?}n^V?;
attestation service 鉴证服务 si6CWsb_ f
audit adjustment 审计调整 QE[<Y3M
audit areas 审计领域 [I4MK%YQ
audit conclusion 审计结论 Yr-SlO>
audit effectiveness 审计效果 ]Rxo}A
audit efficiency 审计效率 ur'<8pDb$
audit engagement letter 审计业务约定书 <O'U-.
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audit evidence 审计证据 j;coP ehB
audit fee 审计费 qNj?Rwc
audit files 审计档案 eZT8gKbjJ)
audit findings 审计中发现的事项 ;n(f?RO3X
audit implementation stage 审计实施阶段 a,RCK~GR
audit mark 审计标识 04|ZwX$>+
audit materiality 审计重要性 EyPJ Jc8
audit method 审计方法 l|
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audit objective 审计目标,审计目的 LPt9+sauf1
audit of financial statements 会计报表审计,财务报表审计 ~CnnN[g(_
audit opinion 审计意见 =+j3E<w
audit period 被审计期间,被审计年度 n
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audit plan 审计计划 ~ `qWEu
audit planning 编制审计计划,制定审计计划,审计计划 #'s$6gT=
audit planning stage 审计计划阶段 wX]$xZ!s
audit procedure 审计程序 Ju47} t%HB
audit programme 审计程序表,具体审计计划 \Yr*x7!
audit report 审计报告 'A:Y&w"r
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #4$YQ
audit report with a qualified opinion 有保留意见的审计报告 BkXv4|UE
audit report with an adverse opinion 否定意见的审计报告 vNs%e/~vj
audit report with dual dates 双重日期审计报告 I{(!h90
audit reporting stage 审计报告阶段 8~C}0H
audit responsibility 审计责任 ^w1+b;)
audit results 审计结果 f't.?M
audit risk 审计风险 Ex
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audit sampling 审计抽样 gE\ ^ vaB
audit sampling techniques 审计抽样方法,审计抽样技术 e*}zl>f
audit strategies 审计策略 L4/ns@e
audit summary 审计总结,审计小结 X#$ oV#
audit team 审计小组 IVSC7SBiT
audit test 审计测试 [6mK<A,/
audit trail 审计轨迹 :Pdh##k
audit work 审计工作 'xqyG XI
audit working paper 审计工作底稿 x7zc3%T's
audited financial statement 审计会计报表,已审计财务报表 :V+rC]0
Auditing Guidelines (the~) 审计规范指南 wz:e\ !
auditing standards 审计准则 Bzwll
audit-oriented working paper (审计)业务类工作底稿 %MHL@
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authorisation 授权 q%;cu1^"M
authorisation of transaction 交易的授权 -6- sI
availability 可获得性 Ln,<|,fZN
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balance 余额;差额;平衡 ~q566k!Ll!
balance sheet 资产负债表 n?r8ZDJ'
bank 银行 (v/L
bank account 银行账户,银行户头 nb/q!8
bank statement 银行对账单 ~wW]ntZm
barter transaction 易货交易,以物换物交易 Z .gb'
basis of audit 审计依据 Sr6'$8#>Y
basis of preparation (会计报表的)编制基础 ct-
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book of account 账目,账簿 QZvQ
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borrowing 借款,贷款,借债 M{24MF
branch 分支,分支机构,分店 $EFS_*<X
brought forward (账户余额等的)承上年,承上期,承上页 g3kbsi7_:
budget 预算 Ro2V-6/
building 建筑物;大楼 +j<WP
business conditions 业务情况,经营情况 G)<B7-72;
business licence (企业等的)营业执照 S,:!H@~B
business relation 业务关系 wd*B3
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