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 mYs->mg1
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审计词汇英汉对照 ~>-;(YU"t
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ability to continue as a going concern 持续经营能力 :aFpz6<
acceptability 可接受性,可接受程度 pUEok +
acceptable level of detection risk 检查风险的可接受水平 /
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acceptance of engagement 接受委托 @^4M~F%
accepting the engagement for the first time 首次接受委托 "OAZ<
access to asset 对资产的接触 DDCQ Af
according to 根据,依据,依照 ?Dp^dR
account balance 账户余额 ?~y(--.t;T
account for 对……进行会计处理,核算;解释 !{ )AV/\D
accounting 会计,会计学 lL+^n~g
accounting advisory serve 会计咨询服务 J,M5<s[Xqt
accounting firm 会计师事务所 oX]1>#5UMg
accounting information 会计信息,会计资料 OU3+SYM
accounting period 会计期间 DO,&Foh\
accounting policies 会计政策 \rnG 1o
accounting professional bodies 会计职业组织,会计职业团体 2]3Jb{8FI>
accounting records 会计记录 \
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accounting responsibility 会计责任 I!0+RP(
accounting service 会计服务 umn~hb5O
accounting standards 会计准则 qO3BQ]UF
Accounting Standards for Business Enterprises 企业会计准则 8}E(UsTa
accounting system 会计系统 7wEG<,D
accounting treatment 会计处理 V4
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accuracy 准确性,精确性 ~ai'
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additional audit procedures 追加审计程序 ~acK
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addressee 收件人,收信人 DczF0Ow
Administration of State-owned Assets (the~) 国有资产管理局 5Cyjq0+
administrative laws and regulations 行政法规 pPoC61F
adverse impact 不利影响,负面影响 +&8Ud8Q
adverse opinion 反对意见 r{jD,x2
advisory group 咨询组,顾问组 EuA<{%i
agency fee 代理费,代理费用 c89vx 9
aggregate 总计,合计为…… DN{G$$or
alternation of document and record 变造文件和记录 6zZR:ej
alternative audit procedures 替代审计程序,备选审计程序 X35U!1Y\
amend 修改,修订 /<pQ!'/G
amortisation 摊销 /<(ik&%N
analytical capacity 分析能力 U jzz`!mz
analytical procedures 分析性程序 0!\q
annual financial statements 年度会计报表,年度财务报表 +((31l
appendix 附录,附表 =9@yJ9c-
applicable 适用的 O7*i;$!R
applicable laws and regulations 适用的法规 Vxs`w
application systems 应用系统 (>`SS#(T!
apply consistently 一贯地执行,一贯地实施 G")EE#
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appropriate 适当的,合适的; .TS=[WGMS
征用,挪用 ]+7c1MB(5
appropriate authorization 适当的授权 r:rJv
appropriateness of audit evidence 审计证据的适当性 ryLNMh
approval 批准,核准 fR;_6?p*B
assertion (会计报表上的)认定;确认 YEoT_>A$dB
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1Sk6[h'CL
asset 资产,财产 |CqJ2
asset restructuring 资产重组 ^#nWgo7{7
assignment of duties 职责的划分 ~y^lNgujO
assistant 助理,助理人员 XB 7^Ka
associated company 联属公司,联营公司 rM.<Gi05Qe
association 联合,结合;协会,社团 %"fKZ
assumption 假设,假定 lc#zS_
at a given date 在某一特定时日 nQ3goVRFP
attestation 鉴证,公证 o_m.MMEU
attestation service 鉴证服务 4x=Y9w0?8
audit adjustment 审计调整 fG5} '8
audit areas 审计领域 oF^hq-xcP
audit conclusion 审计结论 TBT*j&!L
audit effectiveness 审计效果 #vwXx r
audit efficiency 审计效率 =)5a=^
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audit engagement letter 审计业务约定书 6u;(R0n
audit evidence 审计证据 =@
audit fee 审计费 t+q`h3
audit files 审计档案 8QBL:7<
audit findings 审计中发现的事项 Z"T(8>c;g
audit implementation stage 审计实施阶段
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audit mark 审计标识 uelTsn
audit materiality 审计重要性 X6 cb#s0|
audit method 审计方法 - Sgp,"a
audit objective 审计目标,审计目的 X+@,vCC
audit of financial statements 会计报表审计,财务报表审计 U8z"{
audit opinion 审计意见 +[`%b3N k
audit period 被审计期间,被审计年度 6LQ O>k
audit plan 审计计划 ji=po;g=E
audit planning 编制审计计划,制定审计计划,审计计划 /MtacR
audit planning stage 审计计划阶段 giJyMd}x
audit procedure 审计程序 ^4NH.q{
audit programme 审计程序表,具体审计计划 rM |RGe
audit report 审计报告 $c47cJO)W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #::vMnT
audit report with a qualified opinion 有保留意见的审计报告 s$6#3%h
audit report with an adverse opinion 否定意见的审计报告 _,~zy9{,
audit report with dual dates 双重日期审计报告 e84TLU?~
audit reporting stage 审计报告阶段 e[!>ezaIY
audit responsibility 审计责任 tn1aH
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audit results 审计结果
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audit risk 审计风险 .x%SbG
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audit sampling 审计抽样 oFp&j@`k8j
audit sampling techniques 审计抽样方法,审计抽样技术 itvdzPO
audit strategies 审计策略 %L.+r!.
audit summary 审计总结,审计小结 bnQO}G
audit team 审计小组 &r%3)Z8Et
audit test 审计测试 UkV] F]
audit trail 审计轨迹 4/|=0TC;
audit work 审计工作 ~!kbB4`WK
audit working paper 审计工作底稿 .`].\Zykf
audited financial statement 审计会计报表,已审计财务报表 :g";p.
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Auditing Guidelines (the~) 审计规范指南 &pz8vWCk
auditing standards 审计准则 ZeZwzH)BD
audit-oriented working paper (审计)业务类工作底稿 8{u01\0}
authorisation 授权 &@-glF5
authorisation of transaction 交易的授权 'h6RZKG T
availability 可获得性 %-CC_R|0$
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balance 余额;差额;平衡 R&0l4g-4>
balance sheet 资产负债表 (6{
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bank 银行 }1dh/Cc`
bank account 银行账户,银行户头 [4e5(!e
bank statement 银行对账单 d]]qy
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 tS7u#YMh
basis of preparation (会计报表的)编制基础 \2!$HA7P
book of account 账目,账簿 p%-9T>og
borrowing 借款,贷款,借债 .bGeZwvf:G
branch 分支,分支机构,分店 kn\>ZgU
brought forward (账户余额等的)承上年,承上期,承上页 (tv h9o
budget 预算
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building 建筑物;大楼 =qR
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business conditions 业务情况,经营情况 W%ud nJ
business licence (企业等的)营业执照 U|nk86r
business relation 业务关系 4Q5v8k=
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