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 7G_lGV_
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审计词汇英汉对照 |e3YTLsI
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ability to continue as a going concern 持续经营能力 9x9E+DG#(
acceptability 可接受性,可接受程度 8EI&}I
acceptable level of detection risk 检查风险的可接受水平 \<y#$:4r<8
acceptance of engagement 接受委托 ;[Hrpl
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accepting the engagement for the first time 首次接受委托 y"nCT3
access to asset 对资产的接触 Gv\fF;,R
according to 根据,依据,依照 ]6HnK%
account balance 账户余额 6r,zOs-I]
account for 对……进行会计处理,核算;解释 E95VR?nUg
accounting 会计,会计学 An
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accounting advisory serve 会计咨询服务 Lismo#
accounting firm 会计师事务所 jbTyM"Y
accounting information 会计信息,会计资料 /3~}= b
accounting period 会计期间 nSU7,K`PM
accounting policies 会计政策 'zTa]y]a
accounting professional bodies 会计职业组织,会计职业团体 c-a;nAR
accounting records 会计记录 G@S'_
accounting responsibility 会计责任 83"C~xe?p4
accounting service 会计服务 Aj=c,]2
accounting standards 会计准则 2?owXcbx
Accounting Standards for Business Enterprises 企业会计准则 .ZH5^Sv$vp
accounting system 会计系统 B&H
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accounting treatment 会计处理 GJuU?h#:/{
accuracy 准确性,精确性 PFeK;`[
additional audit procedures 追加审计程序 s-xby~
addressee 收件人,收信人 rHgrCMW
Administration of State-owned Assets (the~) 国有资产管理局 K+c>C
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administrative laws and regulations 行政法规 oRCD8b?
adverse impact 不利影响,负面影响 z[_G
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adverse opinion 反对意见 F?TmOa0
advisory group 咨询组,顾问组 cK+)MFOu+
agency fee 代理费,代理费用 .'N#qs_
aggregate 总计,合计为…… i'vjvc~
alternation of document and record 变造文件和记录 I~Zm**L
alternative audit procedures 替代审计程序,备选审计程序 2c<phmiK
amend 修改,修订 J7rfHhz
amortisation 摊销 <8/lHQ^\)
analytical capacity 分析能力 NW;wy;;
analytical procedures 分析性程序 Aaix?
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annual financial statements 年度会计报表,年度财务报表 MMUw+jM4
appendix 附录,附表 Tk4"qGC.
applicable 适用的 zX/9^+p:
applicable laws and regulations 适用的法规
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application systems 应用系统 :J+GodW
apply consistently 一贯地执行,一贯地实施 S>p>$m,
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appropriate 适当的,合适的; YY<e]CriU
征用,挪用 sQe>LNp,G
appropriate authorization 适当的授权 S-+^L|
appropriateness of audit evidence 审计证据的适当性 ]7{-HuQ8>}
approval 批准,核准 aG\B?pn-
assertion (会计报表上的)认定;确认 pF"ID
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 *,DBRJ_*7
asset 资产,财产 <$
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asset restructuring 资产重组 7gQ~"Q
assignment of duties 职责的划分 YEqWTB|w
assistant 助理,助理人员 Djf,#&j
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associated company 联属公司,联营公司 K<+h/Ok
association 联合,结合;协会,社团 uJ$!lyJ6L
assumption 假设,假定 %@
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at a given date 在某一特定时日 /1lUFL2D
attestation 鉴证,公证 x_5H_! \#
attestation service 鉴证服务 1{V* (=Tp
audit adjustment 审计调整 /fc@=CO
audit areas 审计领域 I2'UC)
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audit conclusion 审计结论 bdCpGG9
audit effectiveness 审计效果 hw&R.F
audit efficiency 审计效率 4m6E~_:F
audit engagement letter 审计业务约定书 ),)]gw71QW
audit evidence 审计证据 _\LAWQ|M4[
audit fee 审计费 #`4ma:Pj
audit files 审计档案 s0"1W"7vh
audit findings 审计中发现的事项 ?o9g5Z
audit implementation stage 审计实施阶段 fm\IQqIK%
audit mark 审计标识 )y:~T\g
audit materiality 审计重要性 X^H)2
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audit method 审计方法 ,#r>#fi0
audit objective 审计目标,审计目的 qyuU
audit of financial statements 会计报表审计,财务报表审计 o3l_&?^
audit opinion 审计意见 U.G** v
audit period 被审计期间,被审计年度 7=8e|$K_
audit plan 审计计划 xGeRoW(X
audit planning 编制审计计划,制定审计计划,审计计划 pemb2HQ'4j
audit planning stage 审计计划阶段 @vaK-&|#$
audit procedure 审计程序 70:a2m
audit programme 审计程序表,具体审计计划 d1#;>MiU
audit report 审计报告 ~V"D|U;i +
audit report with a disclaimer of opinion 拒绝表示意见审计报告 l7P~_X_)"
audit report with a qualified opinion 有保留意见的审计报告 LQs2!]?HT
audit report with an adverse opinion 否定意见的审计报告 :-
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audit report with dual dates 双重日期审计报告 fgP_NYfOj
audit reporting stage 审计报告阶段 &la;Vu"dp
audit responsibility 审计责任 NQ!jkojD
audit results 审计结果 B@l/'$G
audit risk 审计风险 ,P<n\(DQ
audit sampling 审计抽样 lM5Xw
audit sampling techniques 审计抽样方法,审计抽样技术 Nq)=E[$
audit strategies 审计策略 yla&/K;|*
audit summary 审计总结,审计小结 -[4Xg!apO
audit team 审计小组 oxb#{o9G
audit test 审计测试 Jn.WbS
audit trail 审计轨迹 T'l >$6
audit work 审计工作 W^q;=D6uh
audit working paper 审计工作底稿 IXugnvyV
audited financial statement 审计会计报表,已审计财务报表 [=-?n6
Auditing Guidelines (the~) 审计规范指南 <w.W[ak
auditing standards 审计准则 ucyz>TL0
audit-oriented working paper (审计)业务类工作底稿 =$IjN v(?
authorisation 授权 : \w\K:
authorisation of transaction 交易的授权 w M
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availability 可获得性 tm(.a?p
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balance 余额;差额;平衡 XU .FLNe
balance sheet 资产负债表 8|`4D 'Ln
bank 银行 s3W )hU)
bank account 银行账户,银行户头 QdL
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bank statement 银行对账单 o
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barter transaction 易货交易,以物换物交易 1_!*R]a q
basis of audit 审计依据 &'UYV>
basis of preparation (会计报表的)编制基础 eW]K~SPd7
book of account 账目,账簿 T"XP`gk
borrowing 借款,贷款,借债 bH&Cbme90-
branch 分支,分支机构,分店 Ex~[Hk4ow
brought forward (账户余额等的)承上年,承上期,承上页 T2
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budget 预算 =)(o(bfSKr
building 建筑物;大楼 E/9 U0
business conditions 业务情况,经营情况 hV/$6 8A_
business licence (企业等的)营业执照 # &o3[.)9
business relation 业务关系 ]n0
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