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 pykRi#[UrX
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审计词汇英汉对照 K-n]m#U4o
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ability to continue as a going concern 持续经营能力 }0 =gP?.kE
acceptability 可接受性,可接受程度 G$1gk ^G's
acceptable level of detection risk 检查风险的可接受水平 -z'6.IcO
acceptance of engagement 接受委托 LEA^o"NW.
accepting the engagement for the first time 首次接受委托 v2 }>/b)
access to asset 对资产的接触 BV
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according to 根据,依据,依照 r-ljT<f%J[
account balance 账户余额 tx]!|x" F
account for 对……进行会计处理,核算;解释 jN{+$ @cI
accounting 会计,会计学 ~"22X`;h[G
accounting advisory serve 会计咨询服务 Vc&xXtm[v
accounting firm 会计师事务所 FmhN*ZXr#
accounting information 会计信息,会计资料 >/7[HhBT
accounting period 会计期间 79}Qj7
accounting policies 会计政策 ]Ab$IK
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accounting professional bodies 会计职业组织,会计职业团体 C
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accounting records 会计记录 cLm{gd4 W
accounting responsibility 会计责任 5mg] su
accounting service 会计服务 &W?
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accounting standards 会计准则 ty b
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Accounting Standards for Business Enterprises 企业会计准则 :2-!bLo}
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accounting system 会计系统 I=|}%WO#
accounting treatment 会计处理 0]2@T=*kTY
accuracy 准确性,精确性 wu19Pg?F
additional audit procedures 追加审计程序 xcC^9BAj
addressee 收件人,收信人 6Lz:J:Q)
Administration of State-owned Assets (the~) 国有资产管理局 e`;U9Z
administrative laws and regulations 行政法规 @
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adverse impact 不利影响,负面影响 :{x
adverse opinion 反对意见 Df0m
advisory group 咨询组,顾问组 v}&J*}_XZ
agency fee 代理费,代理费用 Jl{g"N{2u'
aggregate 总计,合计为…… CxJH)H$
alternation of document and record 变造文件和记录 Uc5BNk7<=
alternative audit procedures 替代审计程序,备选审计程序 b0[H{q-z{X
amend 修改,修订 v v]rXJu1
amortisation 摊销 ,{sCI/
analytical capacity 分析能力 tkf^sGgNO
analytical procedures 分析性程序 %$zX a%A
annual financial statements 年度会计报表,年度财务报表 z+X DN:
appendix 附录,附表 )}4xmf@gl
applicable 适用的 @H|3e@5([
applicable laws and regulations 适用的法规 c8M'/{4rH
application systems 应用系统 HsAKz]Mq
apply consistently 一贯地执行,一贯地实施 99?:
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appropriate 适当的,合适的; ZvkBF9d
征用,挪用 Hb@P
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appropriate authorization 适当的授权 _A=Pr_kN
appropriateness of audit evidence 审计证据的适当性 'L ]k\GO
approval 批准,核准 K6e_RzP,.w
assertion (会计报表上的)认定;确认 Y1L7s H 9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ]VHO'z\m
asset 资产,财产 Nx<%'-9)|
asset restructuring 资产重组 5hE mXZ%
assignment of duties 职责的划分 h0Ilxa
assistant 助理,助理人员 ^26}8vt
associated company 联属公司,联营公司 (-es
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association 联合,结合;协会,社团 o7t#yw3
assumption 假设,假定 uDsof?z
at a given date 在某一特定时日 :DR}lOi`
attestation 鉴证,公证 p|VgtQ/)%
attestation service 鉴证服务 Hy#<fKz`!
audit adjustment 审计调整 +BkmI\
audit areas 审计领域 LLW
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audit conclusion 审计结论 VT5o#NR{R
audit effectiveness 审计效果 IjnO2X
audit efficiency 审计效率 F;<cG`|Rx
audit engagement letter 审计业务约定书 }?=4pGsI
audit evidence 审计证据 pXq5|,aC
audit fee 审计费 ^HI}bS1+|
audit files 审计档案 z*OQ4_
audit findings 审计中发现的事项 S_Ug=8r4
audit implementation stage 审计实施阶段 g;t>jgX
audit mark 审计标识 -`} d@x
audit materiality 审计重要性 88
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audit method 审计方法 8@d,TjJDo
audit objective 审计目标,审计目的 ew\ZF qA;
audit of financial statements 会计报表审计,财务报表审计 \EOPlyf8x
audit opinion 审计意见 ad'C&^o5
audit period 被审计期间,被审计年度 .lIkJQ3d
audit plan 审计计划 7~7_T#dTh
audit planning 编制审计计划,制定审计计划,审计计划 o~={M7m
audit planning stage 审计计划阶段 J#jx)K!
audit procedure 审计程序 ~91) DNaE
audit programme 审计程序表,具体审计计划 Qr$Ay3#
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audit report 审计报告 LSW1,}/B
audit report with a disclaimer of opinion 拒绝表示意见审计报告 q8P$Md-=b1
audit report with a qualified opinion 有保留意见的审计报告 P xiJ R[a
audit report with an adverse opinion 否定意见的审计报告 M_EXA _
audit report with dual dates 双重日期审计报告 <ZgbmRY8
audit reporting stage 审计报告阶段 @G:aW\Z
audit responsibility 审计责任 :igURr
audit results 审计结果 zd^QG
audit risk 审计风险 D}6~2j
audit sampling 审计抽样 3( `NHS
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audit sampling techniques 审计抽样方法,审计抽样技术 |%xgob
audit strategies 审计策略 8sGaq [
audit summary 审计总结,审计小结 3F|#nq
audit team 审计小组 6[l{@*r"
audit test 审计测试 !;~6nYY
audit trail 审计轨迹 sQ>L3F
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audit work 审计工作 '}.Z' %;
audit working paper 审计工作底稿 1*ui|fuK
audited financial statement 审计会计报表,已审计财务报表 >{huaN B
Auditing Guidelines (the~) 审计规范指南 (_$'e%G0
auditing standards 审计准则 H:>i:\J/M9
audit-oriented working paper (审计)业务类工作底稿 (_'Efpg|
authorisation 授权 Hj^_Cp]@*
authorisation of transaction 交易的授权 uf<nVdC.
availability 可获得性 f*&
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balance 余额;差额;平衡 <u%&@G$F>
balance sheet 资产负债表 t>izcO
bank 银行 -=CZhp
bank account 银行账户,银行户头 'k?*?XxG
bank statement 银行对账单 M5>cYVG
barter transaction 易货交易,以物换物交易 )mF;
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basis of audit 审计依据 K,Z_lP_~Vw
basis of preparation (会计报表的)编制基础 ae`6hW2
book of account 账目,账簿 lay)I11->
borrowing 借款,贷款,借债 wtpz ef=
branch 分支,分支机构,分店 XlGDv*d:#d
brought forward (账户余额等的)承上年,承上期,承上页 9et%Hn.K'
budget 预算 %
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building 建筑物;大楼 ~v+A6N:qC
business conditions 业务情况,经营情况 rS^+y{7
business licence (企业等的)营业执照 n~|sMpd,M1
business relation 业务关系 ^B`*4
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