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 WE_'u+!B
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审计词汇英汉对照 GukwN]*OY
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ability to continue as a going concern 持续经营能力 qoZAZ&|HI
acceptability 可接受性,可接受程度 p]Qe5@NT
acceptable level of detection risk 检查风险的可接受水平 I$)9T^Ra
acceptance of engagement 接受委托 i.[
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accepting the engagement for the first time 首次接受委托 : 0
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access to asset 对资产的接触 &hi][Pt
according to 根据,依据,依照 /X#OX8gb]
account balance 账户余额 z&um9rXR
account for 对……进行会计处理,核算;解释 jv1p'qs4
accounting 会计,会计学 &9.3-E47*
accounting advisory serve 会计咨询服务 O8rd*+
accounting firm 会计师事务所 {l_D+B;
accounting information 会计信息,会计资料 <S;YNHLC
accounting period 会计期间 9)j"|5H
accounting policies 会计政策 ~)X;z"y%b
accounting professional bodies 会计职业组织,会计职业团体 %?qzP'
accounting records 会计记录 W=|'&UU Ul
accounting responsibility 会计责任 99]s/KD2yb
accounting service 会计服务 #.Ly
accounting standards 会计准则 9c1q:>|
Accounting Standards for Business Enterprises 企业会计准则 (4`Tf*5hHa
accounting system 会计系统 R iV]SgV9
accounting treatment 会计处理 >SYOtzg%
accuracy 准确性,精确性 ,.gJ8p(0x
additional audit procedures 追加审计程序
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addressee 收件人,收信人 !}1l8Y
Administration of State-owned Assets (the~) 国有资产管理局 P/]8+_K
administrative laws and regulations 行政法规 FgPmQ
adverse impact 不利影响,负面影响 gB,Q4acjj
adverse opinion 反对意见 9+5F(pd(
advisory group 咨询组,顾问组 ,p\*cHB9
agency fee 代理费,代理费用 tEibxE
aggregate 总计,合计为…… o(t`XE['<
alternation of document and record 变造文件和记录 A
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alternative audit procedures 替代审计程序,备选审计程序 wjOqCF
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amend 修改,修订 X\<a|/{V A
amortisation 摊销 ~wGjr7Wt
analytical capacity 分析能力 g K dNgU
analytical procedures 分析性程序 Gt !Hm(
annual financial statements 年度会计报表,年度财务报表 mcQ\"9 ;pY
appendix 附录,附表 S%7bM~J@
applicable 适用的 v yP_qG
applicable laws and regulations 适用的法规 8@T0]vH&
application systems 应用系统 *1>T c,mb
apply consistently 一贯地执行,一贯地实施 R9+f^o`W
appropriate 适当的,合适的; O&">%aU1I
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 xelh!AtE
approval 批准,核准 *S Z]xrs
assertion (会计报表上的)认定;确认 ~H]d9C
assessed level of control risk 对控制风险的评估,控制风险的评估水平 y>RqA*J
asset 资产,财产 %U1HvmyK
asset restructuring 资产重组 ^4saB+qm
assignment of duties 职责的划分 =)]RD%Oq
assistant 助理,助理人员 icK U)
associated company 联属公司,联营公司 2Paw*"U
association 联合,结合;协会,社团 1fF\k#BE-%
assumption 假设,假定 vha@YP
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at a given date 在某一特定时日 H"2,Q
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attestation 鉴证,公证
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attestation service 鉴证服务 `]Vn[^?D
audit adjustment 审计调整 Uf$IH!5;Z
audit areas 审计领域 E
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audit conclusion 审计结论 z]O>`50Q
audit effectiveness 审计效果 7G_lGV_
audit efficiency 审计效率 D,uT#P
audit engagement letter 审计业务约定书 $>%zNq-F
audit evidence 审计证据 hDEZq>&
audit fee 审计费 TR{dNO!q
audit files 审计档案 jqoU;u`
audit findings 审计中发现的事项 HsK52<
audit implementation stage 审计实施阶段 bHHR^*B
audit mark 审计标识
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audit materiality 审计重要性 ^}GR!990
audit method 审计方法 T9'5V@
audit objective 审计目标,审计目的 HMR!XF&JjC
audit of financial statements 会计报表审计,财务报表审计 I]ol[
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audit opinion 审计意见 j7HOh|q
audit period 被审计期间,被审计年度 K
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audit plan 审计计划 89A04HX
audit planning 编制审计计划,制定审计计划,审计计划 Ob-k`@_|
audit planning stage 审计计划阶段 wtGb3D"am
audit procedure 审计程序 @{8805Dp
audit programme 审计程序表,具体审计计划 0+S'i82=M
audit report 审计报告 rX&?Xi1JeV
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /p@0Q[E
audit report with a qualified opinion 有保留意见的审计报告 u\UI6/
audit report with an adverse opinion 否定意见的审计报告 v8A{q
audit report with dual dates 双重日期审计报告 #Cz:l|\ i
audit reporting stage 审计报告阶段 0 f"M-x
audit responsibility 审计责任 ve=
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audit results 审计结果 /s`xPxvt
audit risk 审计风险 5cl%>U
audit sampling 审计抽样 ]^l-k@
audit sampling techniques 审计抽样方法,审计抽样技术 c1_?Z
audit strategies 审计策略 wijY]$
audit summary 审计总结,审计小结 )i>T\B
audit team 审计小组 rB5+~
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audit test 审计测试 E}=F
audit trail 审计轨迹 o/\z4Ri)$
audit work 审计工作 ^KFwO=I@PV
audit working paper 审计工作底稿 gJBk&SDgtP
audited financial statement 审计会计报表,已审计财务报表 ,[Z;"wE
Auditing Guidelines (the~) 审计规范指南 2VS#=i(B^
auditing standards 审计准则 HLM"dmI
audit-oriented working paper (审计)业务类工作底稿 y]f| U-f:~
authorisation 授权 Ad`jV_z
authorisation of transaction 交易的授权 h'G8@j;
availability 可获得性 90)rOD1B
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balance 余额;差额;平衡 93#wU})
balance sheet 资产负债表 %bUpVyi!(
bank 银行 n
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bank account 银行账户,银行户头 vweD{\b
bank statement 银行对账单 *CXVA&?
barter transaction 易货交易,以物换物交易 (tP^F)}e5
basis of audit 审计依据 uM~j
basis of preparation (会计报表的)编制基础 cj/FqU"
book of account 账目,账簿 b; 4;WtBO
borrowing 借款,贷款,借债 bD
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branch 分支,分支机构,分店 l,3[hx
brought forward (账户余额等的)承上年,承上期,承上页 uw@|Y{(K r
budget 预算 mCx6$jz
building 建筑物;大楼 tI(co5 W
business conditions 业务情况,经营情况 1{S"
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business licence (企业等的)营业执照 ;q$O^r~
business relation 业务关系 Q}jl1dIq
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