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 7
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审计词汇英汉对照 TY,w3E_
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ability to continue as a going concern 持续经营能力 [;D4,@A
acceptability 可接受性,可接受程度 @^vVou_
acceptable level of detection risk 检查风险的可接受水平 (s,*soAN
acceptance of engagement 接受委托 ]y,6
accepting the engagement for the first time 首次接受委托 =J,aB p
access to asset 对资产的接触 mB$r>G/'
according to 根据,依据,依照 u8*Uia*vwH
account balance 账户余额 (d[)U<
account for 对……进行会计处理,核算;解释 pbivddi2
accounting 会计,会计学 1x]U&{do
accounting advisory serve 会计咨询服务 $H/3t? 6h`
accounting firm 会计师事务所 Rp)82-
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accounting information 会计信息,会计资料 `n7z+
accounting period 会计期间 )jp#|#h
accounting policies 会计政策 Ftm%@S ?
accounting professional bodies 会计职业组织,会计职业团体 YXH9Q@Gn
accounting records 会计记录 p3*}! ez4
accounting responsibility 会计责任 O1@xF9<
accounting service 会计服务 -\j}le6;c
accounting standards 会计准则 ;""V s6
Accounting Standards for Business Enterprises 企业会计准则 Pe/cwKCI
accounting system 会计系统 Jjz:-Uqq2
accounting treatment 会计处理 77OH.E|$
accuracy 准确性,精确性 {vAq08
additional audit procedures 追加审计程序 @R?S-*o
addressee 收件人,收信人 X LPO_tD
Administration of State-owned Assets (the~) 国有资产管理局 fw_V'l#\
administrative laws and regulations 行政法规 8@!/%"Kt2
adverse impact 不利影响,负面影响 UR?[ba_h
adverse opinion 反对意见 ;y?,myO
advisory group 咨询组,顾问组 jGEUl=W
agency fee 代理费,代理费用
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aggregate 总计,合计为…… jjkiic+tDN
alternation of document and record 变造文件和记录 &?*M+q34
alternative audit procedures 替代审计程序,备选审计程序 5-bd1
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amend 修改,修订 7,_N9Q]rB
amortisation 摊销 {y'c*NS
analytical capacity 分析能力 cp2e,%o
analytical procedures 分析性程序 G;FY2;adK
annual financial statements 年度会计报表,年度财务报表 V$-IRdb
appendix 附录,附表 'uBW1,
applicable 适用的 #OH-LWZh
applicable laws and regulations 适用的法规 IyYC).wU}
application systems 应用系统 Jk|c!,!
apply consistently 一贯地执行,一贯地实施 qr(
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appropriate 适当的,合适的; 8OZc:/
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appropriate authorization 适当的授权 BULX*eOt
appropriateness of audit evidence 审计证据的适当性 ) ]U-7
approval 批准,核准 I1
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assertion (会计报表上的)认定;确认 |Z$heYP:w
assessed level of control risk 对控制风险的评估,控制风险的评估水平 mT>56\63
asset 资产,财产 Q! ]
asset restructuring 资产重组 RT8xU;
assignment of duties 职责的划分 "Sc_E}q|e
assistant 助理,助理人员 rFSLTbTf
associated company 联属公司,联营公司 R|ViLt y
association 联合,结合;协会,社团 Ezm ~SY
assumption 假设,假定 'i{kuTv
at a given date 在某一特定时日 "MKgU[t
attestation 鉴证,公证 +o!".Hp
attestation service 鉴证服务 kp[+Iun?
audit adjustment 审计调整 rcPP-+XW
audit areas 审计领域 GrW+P[j9
audit conclusion 审计结论 ^/2n[orl5
audit effectiveness 审计效果 WL7R.!P
audit efficiency 审计效率 sbrU;X_S
audit engagement letter 审计业务约定书 v1QE|@
audit evidence 审计证据 I7nt<l!
audit fee 审计费 0ho+Y@8
audit files 审计档案 ioIUIp+B~u
audit findings 审计中发现的事项 ^LE`Y>&m
audit implementation stage 审计实施阶段 $[6:KV
audit mark 审计标识 h2zuPgz,
audit materiality 审计重要性 0~H
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audit method 审计方法 =E8lpN'
audit objective 审计目标,审计目的 lKrD.iYt8
audit of financial statements 会计报表审计,财务报表审计 q[nX<t
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audit opinion 审计意见 d3+pS\&IX?
audit period 被审计期间,被审计年度 ~C{d2i
audit plan 审计计划 Lf&p2p?~c
audit planning 编制审计计划,制定审计计划,审计计划 }L{en
audit planning stage 审计计划阶段 5v=%pQbY
audit procedure 审计程序 v-3In\T=^
audit programme 审计程序表,具体审计计划 B9/x?Jv1
audit report 审计报告 @
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 (!&cfabL
audit report with a qualified opinion 有保留意见的审计报告 h-=3b
audit report with an adverse opinion 否定意见的审计报告 M])Y|}wv8
audit report with dual dates 双重日期审计报告 @H"~/ m_o
audit reporting stage 审计报告阶段 :seo0w]
audit responsibility 审计责任 13I
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audit results 审计结果 ^1BQejD
audit risk 审计风险 )dbi
audit sampling 审计抽样 E9;cd$}K
audit sampling techniques 审计抽样方法,审计抽样技术 <- Q=h?D
audit strategies 审计策略 "D'A7DA
audit summary 审计总结,审计小结 @Nn9-#iW
audit team 审计小组 7JD
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audit test 审计测试 8 qt,sU
audit trail 审计轨迹 ]vMr@JM-G
audit work 审计工作 x1W<r)A )r
audit working paper 审计工作底稿 -~~"}u
audited financial statement 审计会计报表,已审计财务报表 [h+MA>%!
Auditing Guidelines (the~) 审计规范指南 D'F=v\P
auditing standards 审计准则 7c1xB.g
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 Zj99]4?9
authorisation of transaction 交易的授权 hn#i,XnY
availability 可获得性 r j#K5/df
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balance 余额;差额;平衡 $-[V)]h
balance sheet 资产负债表 I$9^i#O'3
bank 银行 ?D]4*qsIlu
bank account 银行账户,银行户头 ~^cx a%
bank statement 银行对账单 eEePK~%c
barter transaction 易货交易,以物换物交易 d!5C$C/x
basis of audit 审计依据 ATp7:Q
basis of preparation (会计报表的)编制基础 [x
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book of account 账目,账簿 yT%"<m6Y*\
borrowing 借款,贷款,借债 2`tdH|Z`
branch 分支,分支机构,分店 lG/M%i
brought forward (账户余额等的)承上年,承上期,承上页 %Sr/'7 K
budget 预算 @,F8gv*
building 建筑物;大楼 R5c
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business conditions 业务情况,经营情况 [,Q(~Qb
business licence (企业等的)营业执照 s!esk%h{K
business relation 业务关系 Z{s&myd
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