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 y~Z7sx0
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审计词汇英汉对照 uo9FLm
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ability to continue as a going concern 持续经营能力 fj|X`,TiZ;
acceptability 可接受性,可接受程度 o wviIZFe
acceptable level of detection risk 检查风险的可接受水平 $:|?z_@
acceptance of engagement 接受委托 q?y-s
accepting the engagement for the first time 首次接受委托 8Wba Hw_
access to asset 对资产的接触 L.2!Q3&
according to 根据,依据,依照 ]$~\GE^
account balance 账户余额 "*<)pnJ
account for 对……进行会计处理,核算;解释 7y
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accounting 会计,会计学 twMDEw#VL
accounting advisory serve 会计咨询服务 `l2h65\
accounting firm 会计师事务所 @)XR
accounting information 会计信息,会计资料 CT?4A1[aD
accounting period 会计期间 G4rd<V0[D
accounting policies 会计政策 S ^]mF>xX8
accounting professional bodies 会计职业组织,会计职业团体 (&MtK1;;
accounting records 会计记录 S-5O$EnD
accounting responsibility 会计责任
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accounting service 会计服务 H
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accounting standards 会计准则 ]w0_!Z&
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 TXT!Ae
accounting treatment 会计处理 y!8m7a
accuracy 准确性,精确性 zJ)`snN|
additional audit procedures 追加审计程序 m<sCRWa-
addressee 收件人,收信人 &G!~@\tMg
Administration of State-owned Assets (the~) 国有资产管理局 .cm9&&"Z
administrative laws and regulations 行政法规 4s9qQ8?
adverse impact 不利影响,负面影响 H1c>3c
adverse opinion 反对意见 LNcoTdv}k
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 oT0:Ny
aggregate 总计,合计为…… bgeJVI
alternation of document and record 变造文件和记录 _Un*x5u2O
alternative audit procedures 替代审计程序,备选审计程序 l6-
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amend 修改,修订 {ub'
amortisation 摊销 ^EJ]LNk}
analytical capacity 分析能力 :28[k~.bo
analytical procedures 分析性程序 9^7z"*@#
annual financial statements 年度会计报表,年度财务报表 B[~Q0lP
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appendix 附录,附表 ka@yQ V
applicable 适用的 b,x$wP+
applicable laws and regulations 适用的法规 <Uu[nUJ
application systems 应用系统 lWDSF]ZYV
apply consistently 一贯地执行,一贯地实施 4C[kj
appropriate 适当的,合适的; .P#t"oW}
征用,挪用 xFcW%m>9C
appropriate authorization 适当的授权 YpgO]\/w
appropriateness of audit evidence 审计证据的适当性 (%'`t(<
approval 批准,核准 NIAji3
assertion (会计报表上的)认定;确认 d*x&Uh[K
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =om<* \vsO
asset 资产,财产 9a#Y
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asset restructuring 资产重组 l{QlJ>%~{;
assignment of duties 职责的划分 g_@b- :$Yq
assistant 助理,助理人员 GX'S4B
associated company 联属公司,联营公司 X
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association 联合,结合;协会,社团 oT|:gih5
assumption 假设,假定 YZAQt*x
at a given date 在某一特定时日 &14xYpD<
attestation 鉴证,公证 f\FqZ?w
attestation service 鉴证服务 Wo Z@
audit adjustment 审计调整 p+228K ;H
audit areas 审计领域 kZ;Y/DH
audit conclusion 审计结论 !$/P8T``M
audit effectiveness 审计效果 #r,!-;^'p
audit efficiency 审计效率 "pO**z$Z
audit engagement letter 审计业务约定书 }zIWagC6
audit evidence 审计证据 2UopGxrPKw
audit fee 审计费 _q4Yq'dI
audit files 审计档案 |9Y~k,rF
audit findings 审计中发现的事项 v|dt[>G
audit implementation stage 审计实施阶段 *TrpW?]Y&
audit mark 审计标识 vXZ
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audit materiality 审计重要性 @YVla!5O@
audit method 审计方法 b\t?5z-Z
audit objective 审计目标,审计目的 J\FLIw4
audit of financial statements 会计报表审计,财务报表审计 3vkzN
audit opinion 审计意见 WHqw=!G
audit period 被审计期间,被审计年度 :Dfl ,=S
audit plan 审计计划 e0]#vqdO
audit planning 编制审计计划,制定审计计划,审计计划 l3+G ]C&<
audit planning stage 审计计划阶段 ,&g-DCag
audit procedure 审计程序 9I}Uh#]k<
audit programme 审计程序表,具体审计计划 S_ra8HY8
audit report 审计报告 sX]gL
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~i.rk#{?D
audit report with a qualified opinion 有保留意见的审计报告 ,4k3C#!.i
audit report with an adverse opinion 否定意见的审计报告 m{&lU@uL
audit report with dual dates 双重日期审计报告 XtE O )
audit reporting stage 审计报告阶段 N'PK4:
audit responsibility 审计责任 r?|(t?
audit results 审计结果 N!Xn)J
audit risk 审计风险 T)tTzgLD}
audit sampling 审计抽样 !=HxL-`j
audit sampling techniques 审计抽样方法,审计抽样技术 *,)1Dcv(
audit strategies 审计策略 a|DCpU}
audit summary 审计总结,审计小结 )(rr1^Xer
audit team 审计小组 C~^T=IP
audit test 审计测试 )` S5>[6
audit trail 审计轨迹 D~TlG@Pq
audit work 审计工作 '3~m},0
audit working paper 审计工作底稿 s@g _F
audited financial statement 审计会计报表,已审计财务报表 Ba t@
Auditing Guidelines (the~) 审计规范指南 b!`6s
auditing standards 审计准则 k8i0`VY5Y
audit-oriented working paper (审计)业务类工作底稿 Js.G
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authorisation 授权 sGh TP/
authorisation of transaction 交易的授权 #GfM^sK
availability 可获得性 xTqP`ljX
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balance 余额;差额;平衡 EztuVe
balance sheet 资产负债表 :;IZ|hU
bank 银行 7<(kvE*x
bank account 银行账户,银行户头 F=PBEaX
bank statement 银行对账单 FbH@qHSH
barter transaction 易货交易,以物换物交易 lv~ga2>z
basis of audit 审计依据 s){VU2.ra
basis of preparation (会计报表的)编制基础 />uE)R$
book of account 账目,账簿 CYsLyk
borrowing 借款,贷款,借债 =`2jnvx
branch 分支,分支机构,分店 Fu% n8
brought forward (账户余额等的)承上年,承上期,承上页 0g
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budget 预算 H_ NoW
building 建筑物;大楼 x_ <,GE@
business conditions 业务情况,经营情况 sn
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business licence (企业等的)营业执照 \^!<Y\\
business relation 业务关系 7UqDPEXU]`
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