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 !6s]p%{V
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审计词汇英汉对照 @oMl^UYM=
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ability to continue as a going concern 持续经营能力 Ti5"a<R4m6
acceptability 可接受性,可接受程度 V}G;oz&>)
acceptable level of detection risk 检查风险的可接受水平 d[ce3':z
acceptance of engagement 接受委托 vmtmiN8;d
accepting the engagement for the first time 首次接受委托 4-xg+*()
access to asset 对资产的接触 maQOU1
according to 根据,依据,依照 Y3luU&'
account balance 账户余额 Bq\WG=
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account for 对……进行会计处理,核算;解释 (Z>vbi%
accounting 会计,会计学 nyd'79~>G
accounting advisory serve 会计咨询服务 W4AFa>h
accounting firm 会计师事务所 'p'nAB''!
accounting information 会计信息,会计资料 9kU|?JE
accounting period 会计期间 55x.Q
accounting policies 会计政策 )$FwB6^
accounting professional bodies 会计职业组织,会计职业团体 (K>4^E8
accounting records 会计记录 E`3[62C
accounting responsibility 会计责任 UrB{jS?
accounting service 会计服务 _d3/="=
accounting standards 会计准则 *IC9))PGJ
Accounting Standards for Business Enterprises 企业会计准则 }nNCgH
accounting system 会计系统 =ThacZHb8
accounting treatment 会计处理 :B4X/
accuracy 准确性,精确性 ()@+QE$
additional audit procedures 追加审计程序 cz*Z/5XH
addressee 收件人,收信人 >K;C?gHo
Administration of State-owned Assets (the~) 国有资产管理局 :U#4H;kk~j
administrative laws and regulations 行政法规 j&=!F3[
adverse impact 不利影响,负面影响 +t;j5\HS
adverse opinion 反对意见 H52]
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advisory group 咨询组,顾问组 +Tp>3Jh2
agency fee 代理费,代理费用 ob>2SU[Y
aggregate 总计,合计为…… ,7|2K &C5
alternation of document and record 变造文件和记录 lA7\c#
alternative audit procedures 替代审计程序,备选审计程序 r}])V[V
amend 修改,修订 e@crM'R7Lo
amortisation 摊销 yi3Cd@t({{
analytical capacity 分析能力 '${xZrzmt
analytical procedures 分析性程序 ^Zw1X6C5~
annual financial statements 年度会计报表,年度财务报表 &]H Y:
appendix 附录,附表 d+Jj4OnP
applicable 适用的 <al/>7z'
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applicable laws and regulations 适用的法规 ZZ{
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application systems 应用系统 "EC,#$e%ev
apply consistently 一贯地执行,一贯地实施 IG~d7rh"
appropriate 适当的,合适的; 5J8U] :Y)
征用,挪用 @phb5
appropriate authorization 适当的授权 cYp]zn+6
appropriateness of audit evidence 审计证据的适当性 AE 2>smp5@
approval 批准,核准 ;?0k>
assertion (会计报表上的)认定;确认 V,)bw
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ue{0X\[P<
asset 资产,财产 ?Dk&5d^d
asset restructuring 资产重组 Mk@%Wuxg2
assignment of duties 职责的划分 7LY4q/
assistant 助理,助理人员 v9s/!<j
associated company 联属公司,联营公司 n$}Cj}eju
association 联合,结合;协会,社团 YYUWBnf30G
assumption 假设,假定 U(cV#@Y
at a given date 在某一特定时日 wqLY
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attestation 鉴证,公证 ?4,e?S6,[
attestation service 鉴证服务 =tE7XC3X_
audit adjustment 审计调整 yb:Xjg7
audit areas 审计领域 B'L
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audit conclusion 审计结论 2-*zevPiG=
audit effectiveness 审计效果 V.*0k~
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 'XHKhpm<
audit evidence 审计证据 .A`Q!
audit fee 审计费 9'|NF<
audit files 审计档案 c~a:i=y67
audit findings 审计中发现的事项 MxO0#
audit implementation stage 审计实施阶段 'X$2gD3c9
audit mark 审计标识 Oy^)lF/
audit materiality 审计重要性 o%E^41M7E
audit method 审计方法 HG/`5$L
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audit objective 审计目标,审计目的 DPE]<oM
audit of financial statements 会计报表审计,财务报表审计 s<t*g]0`/
audit opinion 审计意见 ah\yw
audit period 被审计期间,被审计年度 ~;A36M-[.
audit plan 审计计划 w{1DwCLKq
audit planning 编制审计计划,制定审计计划,审计计划 OTNcNY
audit planning stage 审计计划阶段 &nk[gb
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audit procedure 审计程序 D@5AI
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audit programme 审计程序表,具体审计计划
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audit report 审计报告 WZa?
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 _S[@d^c
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audit report with a qualified opinion 有保留意见的审计报告 o0Y
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audit report with an adverse opinion 否定意见的审计报告 A[F tPk{k
audit report with dual dates 双重日期审计报告 "r Bb2.
audit reporting stage 审计报告阶段 z+>FKAF
audit responsibility 审计责任 k<098F
audit results 审计结果 SW
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audit risk 审计风险 )!:}R}q
audit sampling 审计抽样 Wu\{)g{&
audit sampling techniques 审计抽样方法,审计抽样技术 H +O7+=&
audit strategies 审计策略 jW^@lH
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audit summary 审计总结,审计小结 c 5&
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audit team 审计小组 Bn 5]{Df
audit test 审计测试 gn>qd6P
audit trail 审计轨迹 J_]B,'
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audit work 审计工作 2cy: l03
audit working paper 审计工作底稿 e^?0uVxS1
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 %.
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auditing standards 审计准则 ~@=*JzP?
audit-oriented working paper (审计)业务类工作底稿 bi y1!r
authorisation 授权 /~?'zr
authorisation of transaction 交易的授权 OaeGukhX&
availability 可获得性 &R\t<X9 n
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balance 余额;差额;平衡 LZirw'
balance sheet 资产负债表 %jgB;Y
bank 银行 k?%?EsR
bank account 银行账户,银行户头 5E|y5|8fb
bank statement 银行对账单 uTgvMkO
barter transaction 易货交易,以物换物交易 s}NE[Tw
basis of audit 审计依据 &R? \q*
basis of preparation (会计报表的)编制基础 /0PBY-O
book of account 账目,账簿 %|&Wc pQR
borrowing 借款,贷款,借债 EZ6\pyNB0#
branch 分支,分支机构,分店 K+=cNC4B
brought forward (账户余额等的)承上年,承上期,承上页 :T62_cFG
budget 预算 ,i>{yrsOh
building 建筑物;大楼 S${n:e0\
business conditions 业务情况,经营情况 z
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business licence (企业等的)营业执照 #nTzn2
business relation 业务关系 9~
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