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 .tg2HKD_lW
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审计词汇英汉对照 ??'>kQ4
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ability to continue as a going concern 持续经营能力 \),DW)
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 j,]KidDWm
acceptance of engagement 接受委托 e[Tu.$f-
accepting the engagement for the first time 首次接受委托 }!&Vc f
access to asset 对资产的接触 /M0A9ZT[
according to 根据,依据,依照 oPqWL9]
account balance 账户余额 !XJvhsKX y
account for 对……进行会计处理,核算;解释 8)NQt$lWp
accounting 会计,会计学 K;,_P5J%
accounting advisory serve 会计咨询服务 IbC8DDTD
accounting firm 会计师事务所 csEF^T-
accounting information 会计信息,会计资料 $N}nO:`t
accounting period 会计期间 FLb
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accounting policies 会计政策 L"_
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accounting professional bodies 会计职业组织,会计职业团体 _#jR6g TY
accounting records 会计记录 K
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accounting responsibility 会计责任 Q^B !^_M
accounting service 会计服务 ^57G]$Q
accounting standards 会计准则 [i9.#*
Accounting Standards for Business Enterprises 企业会计准则 SZ;Is,VgU4
accounting system 会计系统 &|d6
accounting treatment 会计处理 ;cFlZGw
accuracy 准确性,精确性 T[?toqkD>z
additional audit procedures 追加审计程序 (3_m[N\F
addressee 收件人,收信人 ,?3)L
Administration of State-owned Assets (the~) 国有资产管理局 \\Z{[{OZ
administrative laws and regulations 行政法规 -MCDX^>P
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 VbwB<nQl
advisory group 咨询组,顾问组 hB!>*AsG
agency fee 代理费,代理费用 =vpXYj
aggregate 总计,合计为…… =k{ n! e
alternation of document and record 变造文件和记录 %6%QE'D
alternative audit procedures 替代审计程序,备选审计程序 dYEsSFB m
amend 修改,修订 ++m^z` D
amortisation 摊销 +(pFU\&U3H
analytical capacity 分析能力 0sQt+_Dl%L
analytical procedures 分析性程序 )6t=Bel
annual financial statements 年度会计报表,年度财务报表 3YFbT
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appendix 附录,附表 si!jB%^
applicable 适用的 'Avp16zg
applicable laws and regulations 适用的法规 #77p>zhY
application systems 应用系统 jNC@b>E?~
apply consistently 一贯地执行,一贯地实施 \i2S'AblYq
appropriate 适当的,合适的; .!B>pp(9
征用,挪用 ~+HZQv3Y
appropriate authorization 适当的授权 kdam]L:9
appropriateness of audit evidence 审计证据的适当性 HRG2sv T4t
approval 批准,核准 Jtv~n
assertion (会计报表上的)认定;确认 BJL*Dihm[
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ZQVr]/W^r
asset 资产,财产 FEF $4)ROv
asset restructuring 资产重组 4D4Y.g_x
assignment of duties 职责的划分 KkCA*GS
assistant 助理,助理人员 FUD
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associated company 联属公司,联营公司 ^@4$O|3Wh'
association 联合,结合;协会,社团 (H_YYZ3ZX
assumption 假设,假定 gQ0W>\xz
at a given date 在某一特定时日 "Q[rM1R
attestation 鉴证,公证 v)!C
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attestation service 鉴证服务 K,$
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audit adjustment 审计调整 _'.YC<;
audit areas 审计领域 \nKpJ9!
audit conclusion 审计结论 d.)%C]W{
audit effectiveness 审计效果 iVQ)hsW/
audit efficiency 审计效率 3lw8%QD>
audit engagement letter 审计业务约定书 1c2zFBl.&
audit evidence 审计证据 k7R}]hq]""
audit fee 审计费 E[nJ'h<h
audit files 审计档案 "h84D&V
audit findings 审计中发现的事项 MIn6p
audit implementation stage 审计实施阶段 `\]gNn'Q
audit mark 审计标识 v?)u1-V0
audit materiality 审计重要性 9P)28\4
audit method 审计方法 >}p'E9J?r
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 =_@Q+N*]|(
audit opinion 审计意见 6%^9`|3
audit period 被审计期间,被审计年度 Vlka+$4!
audit plan 审计计划 4b}94e@(N
audit planning 编制审计计划,制定审计计划,审计计划 $yi[wwf4
audit planning stage 审计计划阶段 XSv)=]{
audit procedure 审计程序 ,Qw\w,
audit programme 审计程序表,具体审计计划 q'
audit report 审计报告 br[n5
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8euh]+
audit report with a qualified opinion 有保留意见的审计报告 ;Q}pmBkqB
audit report with an adverse opinion 否定意见的审计报告 @Q%g#N
audit report with dual dates 双重日期审计报告 R3<2Z0lqy
audit reporting stage 审计报告阶段 4Up3x+bg
audit responsibility 审计责任 Wb7z&vj
audit results 审计结果 h88IP:bo
audit risk 审计风险 YZHqy++x
audit sampling 审计抽样 {T=rsPp<@
audit sampling techniques 审计抽样方法,审计抽样技术 q]}1/JZS
audit strategies 审计策略 Qt
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audit summary 审计总结,审计小结 h]w5N2$}?
audit team 审计小组 F,NS:mE
audit test 审计测试 #R#o/@|
audit trail 审计轨迹 "
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audit work 审计工作 LL}b]B[
audit working paper 审计工作底稿 Zi4Ektj2
audited financial statement 审计会计报表,已审计财务报表 |Ox!tvyr
Auditing Guidelines (the~) 审计规范指南 OM1pyt
auditing standards 审计准则 `(dRb
audit-oriented working paper (审计)业务类工作底稿 Q|1X|_hs
authorisation 授权 *9?T?S|^$F
authorisation of transaction 交易的授权 n@e[5f9?x
availability 可获得性 B*,Qw_3dG
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balance 余额;差额;平衡 GO|EeM!i
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balance sheet 资产负债表 XY*KWO
bank 银行 B;6N.X(K
bank account 银行账户,银行户头 {R{Io|
bank statement 银行对账单 i(pevu
barter transaction 易货交易,以物换物交易 OD~TWT_
basis of audit 审计依据 +P//p$pE
basis of preparation (会计报表的)编制基础 Z9+xB"q2
book of account 账目,账簿 t&^cYPRfY'
borrowing 借款,贷款,借债 I8]q~Q<-P
branch 分支,分支机构,分店 puPYM"
brought forward (账户余额等的)承上年,承上期,承上页 OM4q/!)A]
budget 预算 S$egsK"~
building 建筑物;大楼 j}devpO
business conditions 业务情况,经营情况 w*3DIVlxL
business licence (企业等的)营业执照 UB7H`)C}
business relation 业务关系 Pp9nilb_(
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