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 H_EB1"C;\
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审计词汇英汉对照 UJ0<%^f
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ability to continue as a going concern 持续经营能力 w$H^q
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acceptability 可接受性,可接受程度 jx.[#6e
acceptable level of detection risk 检查风险的可接受水平 a\IP12F?
acceptance of engagement 接受委托 fLDg~;3
accepting the engagement for the first time 首次接受委托 CSGz3uC2D
access to asset 对资产的接触 @o#!EfZyE
according to 根据,依据,依照 YFE&r
account balance 账户余额 BYTnrPA&Z;
account for 对……进行会计处理,核算;解释 ixW@7m
accounting 会计,会计学 w
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accounting advisory serve 会计咨询服务 "VkTY|a
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 TT50(_8
accounting period 会计期间 A,V\"
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accounting policies 会计政策 {88gW\GL
accounting professional bodies 会计职业组织,会计职业团体 qb5#_1qz+^
accounting records 会计记录 1BAgtd$3
accounting responsibility 会计责任 +E1I");
accounting service 会计服务 &FH2fMLQ
accounting standards 会计准则 } X^|$
Accounting Standards for Business Enterprises 企业会计准则 }Ow>dV?
accounting system 会计系统 6'kS_Zu{<
accounting treatment 会计处理 K`/`|1
accuracy 准确性,精确性 'eo
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additional audit procedures 追加审计程序 rgSOS-ox
addressee 收件人,收信人 4|mD*o
Administration of State-owned Assets (the~) 国有资产管理局 lIUuA
administrative laws and regulations 行政法规 &;XAuDw4+i
adverse impact 不利影响,负面影响 rj6tZJZ#o0
adverse opinion 反对意见 mNb ?*3\
advisory group 咨询组,顾问组 {cB+mh;mJ>
agency fee 代理费,代理费用 lc2 i`MC
aggregate 总计,合计为…… T[,/5J
alternation of document and record 变造文件和记录 @%tRhG
alternative audit procedures 替代审计程序,备选审计程序 fV v.@HL{
amend 修改,修订 rsF\JQk
amortisation 摊销 R)M_|ca
analytical capacity 分析能力 JJltPGT~Oa
analytical procedures 分析性程序 ^qg?6S4
annual financial statements 年度会计报表,年度财务报表 1"pI^Ddt
appendix 附录,附表 Sr&515
applicable 适用的 yz-,)GB6
applicable laws and regulations 适用的法规 -b9;5eS!
application systems 应用系统 UPc<gB
apply consistently 一贯地执行,一贯地实施 cTXri8K_
appropriate 适当的,合适的; PzV@umC1#f
征用,挪用 ?gO8kPg/D
appropriate authorization 适当的授权 3m>+-})d
appropriateness of audit evidence 审计证据的适当性 ot`%*
approval 批准,核准 v1|Bf8
assertion (会计报表上的)认定;确认 \k]x;S<a
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =/u%c!
asset 资产,财产 ]c<qM_HWg
asset restructuring 资产重组 I=7Y]w=
assignment of duties 职责的划分 @WQK>-=(3
assistant 助理,助理人员 ~_9n .C
associated company 联属公司,联营公司 |\dZ'
association 联合,结合;协会,社团 cXR1grz
assumption 假设,假定 oT{@_U{*J
at a given date 在某一特定时日 2+cNo9f
attestation 鉴证,公证
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attestation service 鉴证服务 6ns! ~g@
audit adjustment 审计调整 277ASCWLkU
audit areas 审计领域 ?E9D Xg
audit conclusion 审计结论 RrhT'':[
audit effectiveness 审计效果 &X|<@'933
audit efficiency 审计效率 E]J:~H'E
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audit engagement letter 审计业务约定书 yMZHUd
audit evidence 审计证据 PN$X N<
audit fee 审计费 Cv>o.Bp|
audit files 审计档案 'S<%Xm
audit findings 审计中发现的事项 >Jw6l0z
audit implementation stage 审计实施阶段 T"p(]@Ng
audit mark 审计标识 -w;(cE
audit materiality 审计重要性 ^9_UUzf\
audit method 审计方法 RQkyC
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audit objective 审计目标,审计目的 j7MO'RX`&
audit of financial statements 会计报表审计,财务报表审计 c{>uqPTY
audit opinion 审计意见 $s4Wkq
audit period 被审计期间,被审计年度 ;uqx@sx ;
audit plan 审计计划 g|Y] wd
audit planning 编制审计计划,制定审计计划,审计计划 X53mzs
audit planning stage 审计计划阶段 H{?9CxYa
audit procedure 审计程序 ~"lJ'&J}
audit programme 审计程序表,具体审计计划 SVa6V}"Iv
audit report 审计报告 K7e4_ZGI
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )i>[M"7
audit report with a qualified opinion 有保留意见的审计报告 nx:KoB"ny
audit report with an adverse opinion 否定意见的审计报告 5tv<8~:K
audit report with dual dates 双重日期审计报告 C{Asp
audit reporting stage 审计报告阶段 vLa#Y("
audit responsibility 审计责任 <]Wlx`=/D
audit results 审计结果 vBvNu<v7te
audit risk 审计风险 iB1i/l
audit sampling 审计抽样 A])P1c. 7"
audit sampling techniques 审计抽样方法,审计抽样技术 R0;efD
audit strategies 审计策略 1^dJg8
audit summary 审计总结,审计小结 6yu]GK}es
audit team 审计小组 /ahNnCtu?1
audit test 审计测试 G){g
audit trail 审计轨迹 <&pKc6+{
audit work 审计工作 TwvAj#j
audit working paper 审计工作底稿 451'>qS
audited financial statement 审计会计报表,已审计财务报表 b@t5`Y-+K
Auditing Guidelines (the~) 审计规范指南 -fgC"2H
auditing standards 审计准则 _Mc>W0'5@
audit-oriented working paper (审计)业务类工作底稿 y/? &pKH^
authorisation 授权 V8-h%|$p3W
authorisation of transaction 交易的授权 s$DrR
availability 可获得性 z[
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balance 余额;差额;平衡 Ogg#jx(4
balance sheet 资产负债表 g,]@4|
bank 银行 \aP6_g:N}
bank account 银行账户,银行户头 ciMM^ZRIb
bank statement 银行对账单 ~vgA7E/XV
barter transaction 易货交易,以物换物交易 !umEyd@ "
basis of audit 审计依据 td{O}\s7D
basis of preparation (会计报表的)编制基础 Y&*x4&Lb
book of account 账目,账簿 wU`!B<,j
borrowing 借款,贷款,借债 h:/1X'
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branch 分支,分支机构,分店 rS*$rQCr=
brought forward (账户余额等的)承上年,承上期,承上页 R4e&^tI@*
budget 预算 8I+d)(:
building 建筑物;大楼 *Q}[ ]g
business conditions 业务情况,经营情况 va|rO#.=
business licence (企业等的)营业执照
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business relation 业务关系 7Bz*r0 9S
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