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 \.H9$C$
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审计词汇英汉对照 OXHvT/L`
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ability to continue as a going concern 持续经营能力 :)#hrFp
acceptability 可接受性,可接受程度 <4bz/^
acceptable level of detection risk 检查风险的可接受水平 qoj^_s6
acceptance of engagement 接受委托 *@_u4
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accepting the engagement for the first time 首次接受委托 MpOR Gd
access to asset 对资产的接触 SY-ez91
according to 根据,依据,依照 p%q.*trUb9
account balance 账户余额 ZFS7{
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account for 对……进行会计处理,核算;解释 B.$PhmCG
accounting 会计,会计学 LY]nl3{E
accounting advisory serve 会计咨询服务 :qKF58W
accounting firm 会计师事务所 Y1{B c<tC
accounting information 会计信息,会计资料 ^GMJ~[]
accounting period 会计期间 Jyj0Gco
accounting policies 会计政策 'LVn^TB_f&
accounting professional bodies 会计职业组织,会计职业团体 P+<BOG|m
accounting records 会计记录
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accounting responsibility 会计责任 XZS5B~E
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accounting service 会计服务 ~>V-*NT8
accounting standards 会计准则 pDu{e>S|:
Accounting Standards for Business Enterprises 企业会计准则 'p%=<0vrr
accounting system 会计系统 *>jjMy n
accounting treatment 会计处理 RMoJz6^>
accuracy 准确性,精确性 xS'zZ%?
additional audit procedures 追加审计程序 o+nG3kRD
addressee 收件人,收信人 0$6*o}N%
Administration of State-owned Assets (the~) 国有资产管理局 zJ9v%.e
administrative laws and regulations 行政法规 t|}O.u-&;~
adverse impact 不利影响,负面影响 KOjluP
adverse opinion 反对意见 EYL]TeS
advisory group 咨询组,顾问组 b1u}fp
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agency fee 代理费,代理费用 N
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aggregate 总计,合计为…… _%Bz,C8
alternation of document and record 变造文件和记录 9)`amhf>
alternative audit procedures 替代审计程序,备选审计程序 F|9+ +)
amend 修改,修订 v*SAI]{#~
amortisation 摊销 mN;+TN'?{
analytical capacity 分析能力 n` q2s'Pc
analytical procedures 分析性程序 2i\Q@h
annual financial statements 年度会计报表,年度财务报表 t<nFy
appendix 附录,附表 #~^btL'dHF
applicable 适用的 AoYaVlKG8
applicable laws and regulations 适用的法规 \m4T3fy
application systems 应用系统 ~-TOsRvxR
apply consistently 一贯地执行,一贯地实施 +t9 8@
appropriate 适当的,合适的; c<w
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征用,挪用 lWWP03er!
appropriate authorization 适当的授权 <l$P&jSF3
appropriateness of audit evidence 审计证据的适当性 !}y1CA
approval 批准,核准 $r\"6e
assertion (会计报表上的)认定;确认 8eluO ?p
assessed level of control risk 对控制风险的评估,控制风险的评估水平 jin db#)bz
asset 资产,财产 ?
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asset restructuring 资产重组 q$[n`w-
assignment of duties 职责的划分 M;+IZr Wkl
assistant 助理,助理人员 0VN7/=n|
associated company 联属公司,联营公司 $5AC1g'
association 联合,结合;协会,社团 xRum*}|4
assumption 假设,假定 J8?2R^;{
at a given date 在某一特定时日 a+`D'?z
attestation 鉴证,公证 \M{[f=6llh
attestation service 鉴证服务 OfTfNhpK
audit adjustment 审计调整 |;+qld[4z
audit areas 审计领域 prtK:eGe2
audit conclusion 审计结论 %@?A_jS
audit effectiveness 审计效果 x5}lgyt
audit efficiency 审计效率 mdW~~-@H
audit engagement letter 审计业务约定书 j8++R&1f]
audit evidence 审计证据 +r]zs^'
audit fee 审计费 h7]EB!D\A
audit files 审计档案 mT@nn,
audit findings 审计中发现的事项 2N5`'
audit implementation stage 审计实施阶段 4zjs!AK%
audit mark 审计标识 rh!;|xB|+
audit materiality 审计重要性 0K`
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audit method 审计方法 &<3&'*ueW
audit objective 审计目标,审计目的 w##^}nHOR
audit of financial statements 会计报表审计,财务报表审计 m^V5*JIh
audit opinion 审计意见 $TG=w
audit period 被审计期间,被审计年度 .@#A|fgv
audit plan 审计计划 !E2W\chi
audit planning 编制审计计划,制定审计计划,审计计划 7I9aG.;
audit planning stage 审计计划阶段 (YPi&w~S
audit procedure 审计程序 &xXEnV
audit programme 审计程序表,具体审计计划 eF~dQ4RZ
audit report 审计报告 f>2MI4nMG
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ml6u1+v5
audit report with a qualified opinion 有保留意见的审计报告 -MBV$:_R
audit report with an adverse opinion 否定意见的审计报告 ),(V6@Z?
audit report with dual dates 双重日期审计报告 V`kMCE;?l
audit reporting stage 审计报告阶段 3BG>Y(v
audit responsibility 审计责任 3Fs5RC~a
audit results 审计结果 q_V0+qH
audit risk 审计风险 OhVs#^
audit sampling 审计抽样 -C-yQ.>\T#
audit sampling techniques 审计抽样方法,审计抽样技术 TP%+.#Fu
audit strategies 审计策略 B07v^!Z>
audit summary 审计总结,审计小结 6gH{R$7L=
audit team 审计小组 EON:B>2a
audit test 审计测试 @WMA }\Cc
audit trail 审计轨迹 !cSq+eD
audit work 审计工作 c!#:E`
audit working paper 审计工作底稿 t `kui.
audited financial statement 审计会计报表,已审计财务报表 S >yLqPp
Auditing Guidelines (the~) 审计规范指南 $q$7^r@
auditing standards 审计准则 C0jj(ku&
audit-oriented working paper (审计)业务类工作底稿 jYRP8 Yi
authorisation 授权 pO7Zs
authorisation of transaction 交易的授权 mN|r)4{`
availability 可获得性 v&a4^s
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balance 余额;差额;平衡 bD^b
balance sheet 资产负债表 q_kdCO{:df
bank 银行 X]%itA
bank account 银行账户,银行户头 Hnk:K9u.B:
bank statement 银行对账单 H+E$:)gN
barter transaction 易货交易,以物换物交易 !3X0FNGq
basis of audit 审计依据 !-<p,z
basis of preparation (会计报表的)编制基础 ^r6!l.
book of account 账目,账簿 m_+sR!\H8
borrowing 借款,贷款,借债 U
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branch 分支,分支机构,分店 vS\Nd1~ ?
brought forward (账户余额等的)承上年,承上期,承上页 nKa$1RMO
budget 预算 V#REjsf,t-
building 建筑物;大楼 9h&R]yz;
business conditions 业务情况,经营情况 YNwp/Y
business licence (企业等的)营业执照 V!v:]E
business relation 业务关系 rf~Y6U?7
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