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 mu(EmAoenQ
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审计词汇英汉对照 ET&Q}UO E
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ability to continue as a going concern 持续经营能力 :V%XEN)
acceptability 可接受性,可接受程度 _Vs\:tygs
acceptable level of detection risk 检查风险的可接受水平 D&xbtJd
acceptance of engagement 接受委托 9\|n2$H:
accepting the engagement for the first time 首次接受委托 IkU:D
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access to asset 对资产的接触 +;}XWV
according to 根据,依据,依照 )7e[o8O_6
account balance 账户余额 DJ
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account for 对……进行会计处理,核算;解释 Ng6(2Wt0e
accounting 会计,会计学 kW#{[,7r
accounting advisory serve 会计咨询服务 #l(cBM9sz
accounting firm 会计师事务所 rSYzrVc
accounting information 会计信息,会计资料 Q&Rj)1!
accounting period 会计期间 [>'P
accounting policies 会计政策 T4\F=iw4
accounting professional bodies 会计职业组织,会计职业团体 S)@95pb
accounting records 会计记录 3zO'=gwJ
accounting responsibility 会计责任 *CA7
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accounting service 会计服务 dnby &-+T
accounting standards 会计准则 FuZ7xM,
Accounting Standards for Business Enterprises 企业会计准则 ccW z,[
accounting system 会计系统 ?U:LAub
accounting treatment 会计处理
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accuracy 准确性,精确性 >qJRpO
additional audit procedures 追加审计程序 f3 lKdXnP
addressee 收件人,收信人 {e4ILdXM
Administration of State-owned Assets (the~) 国有资产管理局 QES[/i +
administrative laws and regulations 行政法规 b@OL!?JP
adverse impact 不利影响,负面影响 qp-/S^%
adverse opinion 反对意见 c1IK9X*
advisory group 咨询组,顾问组 2EubMG
agency fee 代理费,代理费用 fz`+j
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aggregate 总计,合计为…… kq[*q-:"x
alternation of document and record 变造文件和记录 g+ik`q(ge
alternative audit procedures 替代审计程序,备选审计程序 <y(uu(c
amend 修改,修订 YQ`G
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amortisation 摊销 {]\QUXH
analytical capacity 分析能力 nj*B-M\p
analytical procedures 分析性程序 e
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annual financial statements 年度会计报表,年度财务报表 *g^U=t
appendix 附录,附表 M]?#]3XBNo
applicable 适用的 ! K~PH
applicable laws and regulations 适用的法规 G[YbgG=9Y
application systems 应用系统 @`N)`u85[
apply consistently 一贯地执行,一贯地实施 4c2*)x$@
appropriate 适当的,合适的; E%M~:JuKd?
征用,挪用 #Nt?4T<
appropriate authorization 适当的授权 G)b6Rit
appropriateness of audit evidence 审计证据的适当性 q%=`PCty
approval 批准,核准 {89F*
assertion (会计报表上的)认定;确认 eUYd0L!
assessed level of control risk 对控制风险的评估,控制风险的评估水平 0k I.dX)
asset 资产,财产 8>TDrpT}
asset restructuring 资产重组 =GpO}t">
assignment of duties 职责的划分 }bG|(Wp9
assistant 助理,助理人员 Gw6*0&3')
associated company 联属公司,联营公司 sKhX0,s&
association 联合,结合;协会,社团 T`{W$4XS
assumption 假设,假定 bz[+g,e2oA
at a given date 在某一特定时日 tI&Z!fj
attestation 鉴证,公证 DWep5$
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attestation service 鉴证服务 d ,|
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audit adjustment 审计调整 3F ;+D
audit areas 审计领域 -r_/b
audit conclusion 审计结论 d%Zt]1$
audit effectiveness 审计效果 ^tIi;7k
audit efficiency 审计效率 v\#69J5.>)
audit engagement letter 审计业务约定书 oB:tio4DE
audit evidence 审计证据 @ oE [!
audit fee 审计费 !Y3w]_x[:
audit files 审计档案 }O<u
audit findings 审计中发现的事项 RsS?ibozl
audit implementation stage 审计实施阶段 s@C@q(i6
audit mark 审计标识 $-m`LF@
audit materiality 审计重要性 83UIH0(
audit method 审计方法 0nS69tH
audit objective 审计目标,审计目的 ~Rx[~a
audit of financial statements 会计报表审计,财务报表审计 BlQu9{=n
audit opinion 审计意见
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audit period 被审计期间,被审计年度 mh>)N"
audit plan 审计计划 Mg]q^T.a
audit planning 编制审计计划,制定审计计划,审计计划 }E+}\&
audit planning stage 审计计划阶段 )/h~csy:~
audit procedure 审计程序 [ZS}P
audit programme 审计程序表,具体审计计划 <U=:N~L
audit report 审计报告 X#<#7.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `d,hP"jBc
audit report with a qualified opinion 有保留意见的审计报告 Vd[[<
audit report with an adverse opinion 否定意见的审计报告 QfJ?'*
audit report with dual dates 双重日期审计报告 vW`{BWd
audit reporting stage 审计报告阶段 wn[q?|1
audit responsibility 审计责任 oJy ]n9
audit results 审计结果 a_/\.
audit risk 审计风险 X62h7?'Pd
audit sampling 审计抽样 Mt)`hR+2
audit sampling techniques 审计抽样方法,审计抽样技术 iCCY222:
audit strategies 审计策略 ~WK>+T,%
audit summary 审计总结,审计小结 s`ly#+!.
audit team 审计小组 |:n4t6
audit test 审计测试 #uJGXrGt=
audit trail 审计轨迹 yzW9A=0A)
audit work 审计工作 }!b9L]
audit working paper 审计工作底稿 ,{A-<=6t
audited financial statement 审计会计报表,已审计财务报表 OwrzD~
Auditing Guidelines (the~) 审计规范指南 Ob2H7!
auditing standards 审计准则 #L.fGTb
audit-oriented working paper (审计)业务类工作底稿 PA;RUe
authorisation 授权 Esw#D90q
authorisation of transaction 交易的授权 L)JpMf0
availability 可获得性 > bWsUG9
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balance 余额;差额;平衡 L,0HX
balance sheet 资产负债表 VZ{aET!
bank 银行 09`5<9/
bank account 银行账户,银行户头 ^EE3E'
bank statement 银行对账单 "BZ6G`
barter transaction 易货交易,以物换物交易 <#JJS}TLk
basis of audit 审计依据 EO$_]0yI;_
basis of preparation (会计报表的)编制基础 Asicf{HaX
book of account 账目,账簿 g<O*4
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borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 Ok[y3S
brought forward (账户余额等的)承上年,承上期,承上页 _, /m
budget 预算 ,# rl"
building 建筑物;大楼 D+d\<":
business conditions 业务情况,经营情况 ^?(A|krFg
business licence (企业等的)营业执照 6*Jd8Bva\o
business relation 业务关系 M0DdrL/
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