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 UK!PMkX
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审计词汇英汉对照 M:QM*?+)
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ability to continue as a going concern 持续经营能力 *j"u~ NF
acceptability 可接受性,可接受程度 `#x}-A$
acceptable level of detection risk 检查风险的可接受水平 ?&rt)/DV,
acceptance of engagement 接受委托 ;2%8
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accepting the engagement for the first time 首次接受委托 D,sb{N
access to asset 对资产的接触 1Q>D^yPI[
according to 根据,依据,依照 >3&Oe
account balance 账户余额 ~D1&CT#s
account for 对……进行会计处理,核算;解释 5%1a!MM
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accounting 会计,会计学 pf[m"t6G~
accounting advisory serve 会计咨询服务 {sb2r%U!+
accounting firm 会计师事务所 ngI3.v/R
accounting information 会计信息,会计资料 +\/1V`
accounting period 会计期间 P'Diie
accounting policies 会计政策 )g
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accounting professional bodies 会计职业组织,会计职业团体 odaCKhdk
accounting records 会计记录 '%y5Dh
accounting responsibility 会计责任 @4xV3Xkf&C
accounting service 会计服务 tS:/:0HnA)
accounting standards 会计准则 o7=#ye&P
Accounting Standards for Business Enterprises 企业会计准则 !)-)*T
accounting system 会计系统 |rr<4>)X
accounting treatment 会计处理 5[5
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accuracy 准确性,精确性 cf`g.9pjlx
additional audit procedures 追加审计程序 {;-wXzv`
addressee 收件人,收信人 }{y(&Oy3Y
Administration of State-owned Assets (the~) 国有资产管理局 kX)QHNzP
administrative laws and regulations 行政法规 m]D3ec\K'
adverse impact 不利影响,负面影响 %=[xc?
adverse opinion 反对意见 =%Z5"];
advisory group 咨询组,顾问组 poU1Q#+4p*
agency fee 代理费,代理费用 B+r$_L&I
aggregate 总计,合计为…… "eG@F
alternation of document and record 变造文件和记录 6i`Y]\X~#
alternative audit procedures 替代审计程序,备选审计程序 f@7HVv&
amend 修改,修订 hy|Yy&
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amortisation 摊销 W:hg*0z-*
analytical capacity 分析能力 |D1:~z
analytical procedures 分析性程序 3$f+3/l
annual financial statements 年度会计报表,年度财务报表 zz*
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appendix 附录,附表 ]TX"BH"2
applicable 适用的 e gdbv
applicable laws and regulations 适用的法规 E -+t[W
application systems 应用系统 -|g9__|@
apply consistently 一贯地执行,一贯地实施 Jk>
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appropriate 适当的,合适的; Da-U@e!
征用,挪用 a>8&B
appropriate authorization 适当的授权 Mfinh@K,
appropriateness of audit evidence 审计证据的适当性 `W9~u: F
approval 批准,核准 ,`,1s9\&t
assertion (会计报表上的)认定;确认 j{&$_
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?R":"*eu
asset 资产,财产 %Kzu&*9Hb
asset restructuring 资产重组 Y5z5LG4
assignment of duties 职责的划分 20Z=_},
assistant 助理,助理人员 4H*M^?h\#
associated company 联属公司,联营公司 5hj
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association 联合,结合;协会,社团 F!7\Za,
assumption 假设,假定 F_d>@-<
at a given date 在某一特定时日 qe2@bG%2+F
attestation 鉴证,公证 K3xt,g
attestation service 鉴证服务 JA2oy09G
audit adjustment 审计调整 SbXV'&M2AT
audit areas 审计领域 RaC8Sq7hW
audit conclusion 审计结论 ~i
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audit effectiveness 审计效果 \__xTL\
audit efficiency 审计效率 iiLDl
audit engagement letter 审计业务约定书 Pe/8=+qO
audit evidence 审计证据 Mi)h<lY
audit fee 审计费 tUT:vK`
audit files 审计档案 >UnLq:G
audit findings 审计中发现的事项 u9u'!hAGH
audit implementation stage 审计实施阶段 noZ!j>f{@l
audit mark 审计标识 3<O=,F
audit materiality 审计重要性 eZ8DW6 l*
audit method 审计方法 au#/Q
audit objective 审计目标,审计目的 * -X`^R
audit of financial statements 会计报表审计,财务报表审计 P!u0_6
audit opinion 审计意见 YVLK X}$)(
audit period 被审计期间,被审计年度 >XPR)&t
audit plan 审计计划 t03T1.:(Mg
audit planning 编制审计计划,制定审计计划,审计计划 ib%'{?Q.
audit planning stage 审计计划阶段 Vy 7 )_D
audit procedure 审计程序 q+ 2v9K@
audit programme 审计程序表,具体审计计划 ijACfl{!:t
audit report 审计报告 dR!x)oO=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )(+q~KA}
audit report with a qualified opinion 有保留意见的审计报告 U8OVn(qV
audit report with an adverse opinion 否定意见的审计报告 95mwDHbA
audit report with dual dates 双重日期审计报告 3w}ul~>j
audit reporting stage 审计报告阶段 :"'*1S*
audit responsibility 审计责任 L~("C
audit results 审计结果 _0o65?F
audit risk 审计风险 ,wZq~;2
audit sampling 审计抽样 WDJ rN
audit sampling techniques 审计抽样方法,审计抽样技术 Yy0U2N[i
audit strategies 审计策略 c)Ne/E{!0
audit summary 审计总结,审计小结 <9]J/w+
audit team 审计小组 L| ]fc9W:
audit test 审计测试 cb }OjM F
audit trail 审计轨迹 cq~~a(IS
audit work 审计工作 v;#0h7qd
audit working paper 审计工作底稿 >02p,W6S>
audited financial statement 审计会计报表,已审计财务报表 Y^b}~t
Auditing Guidelines (the~) 审计规范指南 PkcvUJV
auditing standards 审计准则 0IyT(1hS
audit-oriented working paper (审计)业务类工作底稿 NAX`y2z
authorisation 授权 qNWSDZQ
authorisation of transaction 交易的授权 ?Xj@Sx
availability 可获得性 '.]<lh!
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balance 余额;差额;平衡 {Ga=;0
balance sheet 资产负债表 )cU$I)
bank 银行 5DJ!:QY!
bank account 银行账户,银行户头 5!BW!-q
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 yCwe:58
basis of audit 审计依据 R-tZC9
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basis of preparation (会计报表的)编制基础 r-No\u_
book of account 账目,账簿 UAGh2?q2
borrowing 借款,贷款,借债 jS)
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branch 分支,分支机构,分店 ;Kh?iqn^
brought forward (账户余额等的)承上年,承上期,承上页 _6 @GT
budget 预算 Ro=dgQ0:t
building 建筑物;大楼 ~Rw][Ys
business conditions 业务情况,经营情况 qWS"I+o,S
business licence (企业等的)营业执照 K%UjPzPWw
business relation 业务关系 HMhdK
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