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 xUNq!({T
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审计词汇英汉对照 x4h.WDT$
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ability to continue as a going concern 持续经营能力 xm5?C>vu(
acceptability 可接受性,可接受程度 M!i*DU+SE
acceptable level of detection risk 检查风险的可接受水平 m WHyk "l
acceptance of engagement 接受委托 'h^Ya?g
accepting the engagement for the first time 首次接受委托 DWEDL[{
access to asset 对资产的接触 olr-oi`4C
according to 根据,依据,依照 zeq")A
account balance 账户余额 `PUxR8y
account for 对……进行会计处理,核算;解释 X,Rl&K\b"
accounting 会计,会计学 VLVDi>0i
accounting advisory serve 会计咨询服务 X|&H2y|*7
accounting firm 会计师事务所 )a5ON8?
accounting information 会计信息,会计资料 [#YzU^^Ib
accounting period 会计期间 YQtq?&0Ct
accounting policies 会计政策 22;B:
accounting professional bodies 会计职业组织,会计职业团体 59p'U /|
accounting records 会计记录 A@Lr(L
accounting responsibility 会计责任
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accounting service 会计服务 V7`vLs-
accounting standards 会计准则 mkfDDl2 GP
Accounting Standards for Business Enterprises 企业会计准则 J{\(Y#|rHs
accounting system 会计系统 PVIZ
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accounting treatment 会计处理 ~]].i~EV(
accuracy 准确性,精确性 ~d3@x\I?
additional audit procedures 追加审计程序 BsL+9lNue
addressee 收件人,收信人 .C&kWM&j
Administration of State-owned Assets (the~) 国有资产管理局 WnOvU<Z
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administrative laws and regulations 行政法规 nLmF5.&
adverse impact 不利影响,负面影响 W /*?y &
adverse opinion 反对意见 *&\6x}.I4
advisory group 咨询组,顾问组 }p-/R'
agency fee 代理费,代理费用 f$9|qfW'$
aggregate 总计,合计为…… z}B8&*>
alternation of document and record 变造文件和记录 9HPmJ`b
alternative audit procedures 替代审计程序,备选审计程序 fJ0V|o
amend 修改,修订 h_\(
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amortisation 摊销 Bo14t*(
analytical capacity 分析能力 G Y.iCub
analytical procedures 分析性程序 KeB??1S
annual financial statements 年度会计报表,年度财务报表 _sZ&=-FR
appendix 附录,附表 %Ofw"W
applicable 适用的 OCJt5#e~A
applicable laws and regulations 适用的法规 }s:3_9mE
application systems 应用系统 cNFHbMd
apply consistently 一贯地执行,一贯地实施 Gy;Fe=
appropriate 适当的,合适的; iq?T&44&
征用,挪用 Z_edNf}|
appropriate authorization 适当的授权 b|@zjh;]A7
appropriateness of audit evidence 审计证据的适当性 ^*+M9e9Z
approval 批准,核准 HG< z,gE
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assertion (会计报表上的)认定;确认 v=+3AW-|v
assessed level of control risk 对控制风险的评估,控制风险的评估水平 /hmDePo}
asset 资产,财产 SS24@:"{
asset restructuring 资产重组 Q+wO\TtE
assignment of duties 职责的划分 tIV{uVM[|D
assistant 助理,助理人员 s;E(51V<>
associated company 联属公司,联营公司 3$Vx8:Rhdn
association 联合,结合;协会,社团 rNKeY48\
assumption 假设,假定 h oM
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at a given date 在某一特定时日 _Pa@%/
attestation 鉴证,公证 )db:jPkwd
attestation service 鉴证服务 aMxj{*v7
audit adjustment 审计调整 m/jyc#
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audit areas 审计领域 8~yP?#p
audit conclusion 审计结论 ^i2>Ax&T
audit effectiveness 审计效果 8 a]g>g
audit efficiency 审计效率 MK @rx6<9
audit engagement letter 审计业务约定书 5O]ZX3z>
audit evidence 审计证据 ]Hq,Pr_+
audit fee 审计费 K'e,9P{
audit files 审计档案 )m+O.`x
audit findings 审计中发现的事项 +'iqGg-
audit implementation stage 审计实施阶段 xLLTp7b(
audit mark 审计标识 qT
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audit materiality 审计重要性 isy[RAP<
audit method 审计方法 Gc*=n*@^K
audit objective 审计目标,审计目的 PFx.uqp
audit of financial statements 会计报表审计,财务报表审计 _(~LXk^C
audit opinion 审计意见 GVu[X?q@|
audit period 被审计期间,被审计年度 =
qoOr~
audit plan 审计计划 bA2[=6
audit planning 编制审计计划,制定审计计划,审计计划 QVkji7)ZT
audit planning stage 审计计划阶段 ?b'(39fj
audit procedure 审计程序 /ueOc<[8"
audit programme 审计程序表,具体审计计划 %X^qWKix}m
audit report 审计报告 ~%
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Z]WX 7d
audit report with a qualified opinion 有保留意见的审计报告 ZR0 OqSp]
audit report with an adverse opinion 否定意见的审计报告 ?(Tin80=r
audit report with dual dates 双重日期审计报告 ;$1x_
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audit reporting stage 审计报告阶段 fv+d3s?h
audit responsibility 审计责任 ,)!%^~v
audit results 审计结果 K>LS8,8V
audit risk 审计风险 [\ Sd*-
audit sampling 审计抽样 /*BK6hc
audit sampling techniques 审计抽样方法,审计抽样技术 =sv?))b`
audit strategies 审计策略 ^+-]V9?+
audit summary 审计总结,审计小结 R.l!KIq
audit team 审计小组 kka{u[ruA
audit test 审计测试 Anpp`>}N
audit trail 审计轨迹 .@EzHe ^W
audit work 审计工作 $Q}L*4?]
audit working paper 审计工作底稿 B0p;Zh
audited financial statement 审计会计报表,已审计财务报表 ]N0
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Auditing Guidelines (the~) 审计规范指南 C+ Y;D:
auditing standards 审计准则 v$x)$/]n
audit-oriented working paper (审计)业务类工作底稿 ,'t&L]
authorisation 授权 bG* l_
authorisation of transaction 交易的授权 {~R?f$}""j
availability 可获得性 U(x$&um(l
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balance 余额;差额;平衡 p\#;(pf}s
balance sheet 资产负债表 =jpRv<X|,
bank 银行 N+5f.c+S-
bank account 银行账户,银行户头 UY,u-E"
bank statement 银行对账单 L0H^S)g
barter transaction 易货交易,以物换物交易 bF*Kb"!CF
basis of audit 审计依据 >gq=W5vN(
basis of preparation (会计报表的)编制基础 Q%!xw(
book of account 账目,账簿 Oml3=TV
borrowing 借款,贷款,借债 nGK=Nf.5
branch 分支,分支机构,分店 W!kF(O
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brought forward (账户余额等的)承上年,承上期,承上页 dD'KP4Io@
budget 预算 4T"L#o1
building 建筑物;大楼 BILZ XMf
business conditions 业务情况,经营情况 &z*4Uij
business licence (企业等的)营业执照 OVgak>$
business relation 业务关系 53pfo:1'
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