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 %db3f
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审计词汇英汉对照 =J`gGDhGY-
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ability to continue as a going concern 持续经营能力 i{P%{hVb
acceptability 可接受性,可接受程度 VmMh+)UZ
acceptable level of detection risk 检查风险的可接受水平 {GAsFnZk
acceptance of engagement 接受委托 gfxoJihE
accepting the engagement for the first time 首次接受委托 i>WOYI9
access to asset 对资产的接触 ~.FnpMDY
according to 根据,依据,依照 rAL1TU(vm
account balance 账户余额 A}gYc
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account for 对……进行会计处理,核算;解释 8b{U
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accounting 会计,会计学 sN;(/O
accounting advisory serve 会计咨询服务 IC\E,m
accounting firm 会计师事务所 +J%6bn)U
accounting information 会计信息,会计资料 %;'~%\|dZM
accounting period 会计期间 Zb}`sk#
accounting policies 会计政策 /(y4V
accounting professional bodies 会计职业组织,会计职业团体 L,O>6~9:^1
accounting records 会计记录 j-j'ph K
accounting responsibility 会计责任 rA[nUJ,
accounting service 会计服务 Vn@A]Jx^
accounting standards 会计准则 8TUF w@H%
Accounting Standards for Business Enterprises 企业会计准则 <\+Po<)3j
accounting system 会计系统 b_q!>&c
accounting treatment 会计处理 8f|9W%jt
accuracy 准确性,精确性 %f_FGh
additional audit procedures 追加审计程序 -6(h@F%E
addressee 收件人,收信人 bb*c+XN0
Administration of State-owned Assets (the~) 国有资产管理局 m2jwqx{G
administrative laws and regulations 行政法规 )hePN4edj
adverse impact 不利影响,负面影响 XSD"/_xD
adverse opinion 反对意见 58qaA\iw
advisory group 咨询组,顾问组 i:MlD5 F
agency fee 代理费,代理费用 5T7_[{
aggregate 总计,合计为…… '\Qf,%%.
alternation of document and record 变造文件和记录 n+v!H O"2u
alternative audit procedures 替代审计程序,备选审计程序 ?SHc}iaU#
amend 修改,修订 e|S+G6 :O2
amortisation 摊销 jn0t-":
analytical capacity 分析能力 u!hqq^1
analytical procedures 分析性程序 kt;}]O2%R
annual financial statements 年度会计报表,年度财务报表 ~3LhcU-
appendix 附录,附表 0=3FO}[u
applicable 适用的 UDhwnGTq(l
applicable laws and regulations 适用的法规 hz&^_G6`
application systems 应用系统 B.h0" vJ
apply consistently 一贯地执行,一贯地实施 n P0Ziu'{
appropriate 适当的,合适的; \Sz4Gr0g3Z
征用,挪用 40`9t Xn
appropriate authorization 适当的授权 r0rJ.}!
appropriateness of audit evidence 审计证据的适当性 `HE>%=]b
approval 批准,核准 95_[r$C
assertion (会计报表上的)认定;确认 Lr!L}y9T+
assessed level of control risk 对控制风险的评估,控制风险的评估水平 A}az
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asset 资产,财产 ;}UIj{sj*
asset restructuring 资产重组 =e"H1^Ml
assignment of duties 职责的划分 f(EYx)gZ
assistant 助理,助理人员 m0dFA<5-
associated company 联属公司,联营公司 iKP\/LR<n
association 联合,结合;协会,社团 okd
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assumption 假设,假定 ; |E! |w
at a given date 在某一特定时日 :< KSf#O
attestation 鉴证,公证 }TXp<E"\
attestation service 鉴证服务 Enq6K1@%G
audit adjustment 审计调整 l4R<`b\Jt
audit areas 审计领域 |H3?ox*
audit conclusion 审计结论 d;@E~~o?B]
audit effectiveness 审计效果 e<ism?WG
audit efficiency 审计效率 T%N~oa
audit engagement letter 审计业务约定书 CDwFVR'_Af
audit evidence 审计证据 8u7K$Q
audit fee 审计费 ~ wJ3AqNC?
audit files 审计档案 Z<$E.##
audit findings 审计中发现的事项 F$"MFdc[
audit implementation stage 审计实施阶段 i-K"9z|)
audit mark 审计标识 j\
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audit materiality 审计重要性 mjkw&2
audit method 审计方法 //`cwnjp
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 i9f7=-[U_
audit opinion 审计意见 |wyJh"4!
audit period 被审计期间,被审计年度 yhJA;&}>
audit plan 审计计划 4{Yy05PFS
audit planning 编制审计计划,制定审计计划,审计计划 URmAI8fq*M
audit planning stage 审计计划阶段 I8pv:>EhC
audit procedure 审计程序 gKm@B{rC
audit programme 审计程序表,具体审计计划 YiY&;)w
audit report 审计报告 d~P<M3#>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 YI? C-,
audit report with a qualified opinion 有保留意见的审计报告 x):k#cu[L
audit report with an adverse opinion 否定意见的审计报告 E'Fv *UA
audit report with dual dates 双重日期审计报告 ~|0F?~eR7
audit reporting stage 审计报告阶段 #buV;!_!E?
audit responsibility 审计责任 Bp=oTCG
audit results 审计结果 TCEXa?,L
audit risk 审计风险 /I`bh
audit sampling 审计抽样 D=q;+,Pc
audit sampling techniques 审计抽样方法,审计抽样技术 oZ\qT0*eb
audit strategies 审计策略 ib""Fv7{
audit summary 审计总结,审计小结 yccuTQvz
audit team 审计小组 6S&=OK^
audit test 审计测试 |4?}W ,
audit trail 审计轨迹 'o#J>a~!9L
audit work 审计工作 ="'P=Xh!8
audit working paper 审计工作底稿 >TY5
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audited financial statement 审计会计报表,已审计财务报表 Ma*dIwEp
Auditing Guidelines (the~) 审计规范指南 nDoiG#N0
auditing standards 审计准则 iz%A0Z+`bg
audit-oriented working paper (审计)业务类工作底稿 35N/v G0
authorisation 授权 r%m7YwXo
authorisation of transaction 交易的授权 C&CsI] @g
availability 可获得性 +i
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balance 余额;差额;平衡 h3;o!FF
balance sheet 资产负债表 DESViQM
bank 银行 -'p@ lk
bank account 银行账户,银行户头 "o5gQTwb
bank statement 银行对账单 sP3.s_U^
barter transaction 易货交易,以物换物交易 !7"K>m<
basis of audit 审计依据 l_j<aCY?|
basis of preparation (会计报表的)编制基础 kT }
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book of account 账目,账簿 _c(C;s3o
borrowing 借款,贷款,借债 ah!O&ECh
branch 分支,分支机构,分店 4W//Oc@e
brought forward (账户余额等的)承上年,承上期,承上页 5?~[|iPv
budget 预算 $bi_i|?
building 建筑物;大楼 2dd:5L,
business conditions 业务情况,经营情况 %Dr4~7=7a
business licence (企业等的)营业执照 :hhE=A>X
business relation 业务关系 7N59B z
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