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 :cIu?7A
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审计词汇英汉对照 U<#$w{d:
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ability to continue as a going concern 持续经营能力 +sV# Z,
acceptability 可接受性,可接受程度 il 8A&`%
acceptable level of detection risk 检查风险的可接受水平 x|P<F 2L
acceptance of engagement 接受委托 !c3Qcva
accepting the engagement for the first time 首次接受委托 LL6ON
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access to asset 对资产的接触 6ba2^3GH
according to 根据,依据,依照 }Etd#">
account balance 账户余额 g%KGF)+H
account for 对……进行会计处理,核算;解释 q|de*~@-P
accounting 会计,会计学 OdtbVF~
accounting advisory serve 会计咨询服务 }-k_?2"A
accounting firm 会计师事务所 t(LlWd
accounting information 会计信息,会计资料 Al;%u0]5
accounting period 会计期间 &eLQ;<qO*|
accounting policies 会计政策 U[H+87zg
accounting professional bodies 会计职业组织,会计职业团体 3tx0y
accounting records 会计记录 Z:r$;`K/
accounting responsibility 会计责任 &9GR2GY
accounting service 会计服务 DT1i2!
accounting standards 会计准则 h|Teh-@A5
Accounting Standards for Business Enterprises 企业会计准则 1GyA QHx,
accounting system 会计系统 8z3I~yL_`+
accounting treatment 会计处理 )U3 H15
accuracy 准确性,精确性 /I`!iK
additional audit procedures 追加审计程序 Z n"TG/:
addressee 收件人,收信人 T5X'D(\|
Administration of State-owned Assets (the~) 国有资产管理局 0|*UeM
administrative laws and regulations 行政法规 6>P
adverse impact 不利影响,负面影响 `eA&C4oFOO
adverse opinion 反对意见 0YTtA]|`4
advisory group 咨询组,顾问组 ;^*+:e
agency fee 代理费,代理费用 Ra15d^
aggregate 总计,合计为…… :p*ojl|
alternation of document and record 变造文件和记录 #E~WVTOw
alternative audit procedures 替代审计程序,备选审计程序 C$Hl`>?$
amend 修改,修订 .,BD D PFB
amortisation 摊销 Xk$l-Zfse
analytical capacity 分析能力 (tz_D7c$F
analytical procedures 分析性程序 WP#_qqO
annual financial statements 年度会计报表,年度财务报表 bl!f5RO S(
appendix 附录,附表 :w&)XI34
applicable 适用的 o
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applicable laws and regulations 适用的法规 9^[5!SMzCj
application systems 应用系统 X?k V1
apply consistently 一贯地执行,一贯地实施 OKLggim{
appropriate 适当的,合适的; ky
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appropriate authorization 适当的授权 \Z7([G h
appropriateness of audit evidence 审计证据的适当性 cM7k) {
approval 批准,核准 O+UV\
assertion (会计报表上的)认定;确认 ,VcDvZ7
assessed level of control risk 对控制风险的评估,控制风险的评估水平 VTgbJ{?
asset 资产,财产 KE)D =P
asset restructuring 资产重组 PU/Br;2A
assignment of duties 职责的划分 fG[3%e
assistant 助理,助理人员 [C~)&2wh>
associated company 联属公司,联营公司 *~lg
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association 联合,结合;协会,社团 Ns(L1'9=
assumption 假设,假定 N@du.d:
at a given date 在某一特定时日 p9] 7g%
attestation 鉴证,公证 ?M{6U[?
attestation service 鉴证服务 -GkK[KC
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audit adjustment 审计调整 RNrYT|
audit areas 审计领域 E(4lu%
audit conclusion 审计结论 Z!=Pc$?
audit effectiveness 审计效果 ;h(;(
audit efficiency 审计效率 Hpo?|;3D5
audit engagement letter 审计业务约定书 :,z3:PL
audit evidence 审计证据 EwBN+v;)
audit fee 审计费 w)y9!li
audit files 审计档案 #* /W!UOu
audit findings 审计中发现的事项 r/$)c_x`
audit implementation stage 审计实施阶段 rj f=qh5s
audit mark 审计标识 UE$[;Zg
audit materiality 审计重要性 'V9aB5O&
audit method 审计方法 j'Q-*-3
audit objective 审计目标,审计目的 5\kZgXWIh
audit of financial statements 会计报表审计,财务报表审计 P+%)0*W
audit opinion 审计意见 Z6/~2S@
audit period 被审计期间,被审计年度 `zOAltfd
audit plan 审计计划 P)j9\ muc
audit planning 编制审计计划,制定审计计划,审计计划 JW.&uV1Z
audit planning stage 审计计划阶段 !DUg"o3G>
audit procedure 审计程序 Jc#)T;#6
audit programme 审计程序表,具体审计计划 D>#v 6XI
audit report 审计报告 !m:PBl5
audit report with a disclaimer of opinion 拒绝表示意见审计报告 gwB>oi*OE
audit report with a qualified opinion 有保留意见的审计报告 W;}u 2GH
audit report with an adverse opinion 否定意见的审计报告 0}7Rm>
audit report with dual dates 双重日期审计报告 ?;#3U5$v
audit reporting stage 审计报告阶段 {F9Qy0.*u
audit responsibility 审计责任 A%8`zR
audit results 审计结果 OVo
audit risk 审计风险 wj5s5dH
audit sampling 审计抽样 +FKP5L}
audit sampling techniques 审计抽样方法,审计抽样技术 JO6vzoS3
audit strategies 审计策略 Gv
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audit summary 审计总结,审计小结 Oi&w_
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audit team 审计小组 |iJZC
audit test 审计测试 HNUR6H&Fta
audit trail 审计轨迹 *]| JX&
audit work 审计工作 714nUA872
audit working paper 审计工作底稿 IV#My9}e
audited financial statement 审计会计报表,已审计财务报表 >W]"a3E
Auditing Guidelines (the~) 审计规范指南 d*:qFq_
auditing standards 审计准则 1~
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audit-oriented working paper (审计)业务类工作底稿 w58 QX/XG
authorisation 授权 whZ],R*u
authorisation of transaction 交易的授权 &OR*r7*Z
availability 可获得性 G]DN!7]@g
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balance 余额;差额;平衡 1Kf
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balance sheet 资产负债表 LuQ
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bank 银行 PL_wa(}y]D
bank account 银行账户,银行户头 8jGoU9
bank statement 银行对账单 \R6T"U
barter transaction 易货交易,以物换物交易 im[gbac
basis of audit 审计依据 5*
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basis of preparation (会计报表的)编制基础 9@*>$6
book of account 账目,账簿 Wq&c,H
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 ZO6bG$y64
brought forward (账户余额等的)承上年,承上期,承上页 Kf<_A{s
budget 预算 y]r~v
building 建筑物;大楼 @!NHeH=pR
business conditions 业务情况,经营情况 fTtSx_}3H
business licence (企业等的)营业执照 MCpK^7]k
business relation 业务关系 _7HJ'
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