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 Q/ms]Du
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审计词汇英汉对照 LhXUm
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ability to continue as a going concern 持续经营能力 z4#(Ze@u~_
acceptability 可接受性,可接受程度 Kv'n:z
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acceptable level of detection risk 检查风险的可接受水平 rl#vE's6.e
acceptance of engagement 接受委托 _@mRb^
accepting the engagement for the first time 首次接受委托 =J-5.0Q\_\
access to asset 对资产的接触 57a2^
according to 根据,依据,依照 |BT MJ:B
account balance 账户余额 im7nJQ^H$q
account for 对……进行会计处理,核算;解释 J_;N:7'p
accounting 会计,会计学 "xmP6=1
accounting advisory serve 会计咨询服务 w]b,7QuNz
accounting firm 会计师事务所 '>$EOg"
accounting information 会计信息,会计资料 im} ?rY
accounting period 会计期间 Zn=T#o
accounting policies 会计政策 %CwL:.|
accounting professional bodies 会计职业组织,会计职业团体 &6 s) X
accounting records 会计记录 8$s9(n-_Y
accounting responsibility 会计责任 @vL20O.
accounting service 会计服务 $Nrm!/)*'}
accounting standards 会计准则 &cWjEx
Accounting Standards for Business Enterprises 企业会计准则 =deMd`=J
accounting system 会计系统 %*aJLn+]_R
accounting treatment 会计处理 ih,%i4<}6m
accuracy 准确性,精确性 bNFLO
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additional audit procedures 追加审计程序
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addressee 收件人,收信人 fO'Wj`&a
Administration of State-owned Assets (the~) 国有资产管理局 D|Iur W1f
administrative laws and regulations 行政法规 {oc igR0
adverse impact 不利影响,负面影响 NK|? y
adverse opinion 反对意见 nJ4@I7Sk;
advisory group 咨询组,顾问组 o1&:ry
agency fee 代理费,代理费用 du$|lxC
aggregate 总计,合计为…… O#wpbrJ
alternation of document and record 变造文件和记录 1Je9,dd6
alternative audit procedures 替代审计程序,备选审计程序 #&v/icz$
amend 修改,修订 ReiB $y6
amortisation 摊销 3lV^B[$
analytical capacity 分析能力 D=:04V}2+
analytical procedures 分析性程序 y\N|<+G+
annual financial statements 年度会计报表,年度财务报表 %r&-gWTQ,
appendix 附录,附表 p a}*E
applicable 适用的 ??
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applicable laws and regulations 适用的法规 eh1Q7~
application systems 应用系统 m}>F<;hQ
apply consistently 一贯地执行,一贯地实施 tiN?/
appropriate 适当的,合适的;
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征用,挪用 dKl^jsd
appropriate authorization 适当的授权 Dnc(l(
appropriateness of audit evidence 审计证据的适当性 Z/rP"|EuQ
approval 批准,核准 l3N I$Zu
assertion (会计报表上的)认定;确认 r{L4]|(utY
assessed level of control risk 对控制风险的评估,控制风险的评估水平 G-9iowS/A
asset 资产,财产 0]D0{6x
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asset restructuring 资产重组 ikE<=:pe
assignment of duties 职责的划分 jx acg^c
assistant 助理,助理人员 G=;k=oX(
associated company 联属公司,联营公司 7'NwJ,$6\
association 联合,结合;协会,社团 _gKe%J&
assumption 假设,假定 %OgS
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at a given date 在某一特定时日 FU=w(< R;
attestation 鉴证,公证 -v6M<
attestation service 鉴证服务 p ?wI9GY
audit adjustment 审计调整 AoA!q>
audit areas 审计领域 O;7)Hjw t
audit conclusion 审计结论 Qt]Q:9I[
audit effectiveness 审计效果 &3J@BMYp
audit efficiency 审计效率 }I`a`0/
audit engagement letter 审计业务约定书 [r/k% <
audit evidence 审计证据 N'xSG`,Mg
audit fee 审计费 ?FfC
audit files 审计档案 E( us'9c
audit findings 审计中发现的事项 @
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audit implementation stage 审计实施阶段 <F11m(
audit mark 审计标识 Be+0NXLVy
audit materiality 审计重要性 sB69R:U;
audit method 审计方法 Scv#zuv_
audit objective 审计目标,审计目的 pm{|?R
audit of financial statements 会计报表审计,财务报表审计 AIA6yeaU
audit opinion 审计意见 K'#E3={tt
audit period 被审计期间,被审计年度 Qp`gswvE
audit plan 审计计划 pRSOYTebP
audit planning 编制审计计划,制定审计计划,审计计划 !|c|o*t{
audit planning stage 审计计划阶段 Ts~L:3oaQ
audit procedure 审计程序 _G1gtu]
audit programme 审计程序表,具体审计计划 R *F l8
audit report 审计报告 !%dN<%Ah
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .f+TZDUO
audit report with a qualified opinion 有保留意见的审计报告 &~CY]PN.
audit report with an adverse opinion 否定意见的审计报告 qC'{;ko
audit report with dual dates 双重日期审计报告 mDZ*E !B
audit reporting stage 审计报告阶段 ,^icPQSwc
audit responsibility 审计责任 M:5b4$Qh<
audit results 审计结果 IHRGw
audit risk 审计风险 v9T_
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audit sampling 审计抽样 <T[E=#
audit sampling techniques 审计抽样方法,审计抽样技术 #nh|=X
audit strategies 审计策略 Ytgj|@jsp
audit summary 审计总结,审计小结 F: mq'<Q
audit team 审计小组 Xy%p "b<
audit test 审计测试 KD^N)&k^Kp
audit trail 审计轨迹 1yqJwy;X
audit work 审计工作 dK>7fy;mv
audit working paper 审计工作底稿 )&
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audited financial statement 审计会计报表,已审计财务报表 vzmc}y G
Auditing Guidelines (the~) 审计规范指南 ;NlWb =
auditing standards 审计准则 Pb*5eXk
audit-oriented working paper (审计)业务类工作底稿 "Ky; a?Y
authorisation 授权 F5o+kz$;
authorisation of transaction 交易的授权 A/`%/0e
availability 可获得性 q{+_
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balance 余额;差额;平衡 `Qeg
balance sheet 资产负债表 z3uW)GQ.
bank 银行 `O'`eY1f
bank account 银行账户,银行户头 "1,pHR-+R
bank statement 银行对账单 Qyy.IPTP
barter transaction 易货交易,以物换物交易 W0}B'VS.I
basis of audit 审计依据 M`S0u~#tI
basis of preparation (会计报表的)编制基础 ES40?o*]x
book of account 账目,账簿 ;t+ub8
borrowing 借款,贷款,借债 Afk$?wkL
branch 分支,分支机构,分店 } CfqG?)
brought forward (账户余额等的)承上年,承上期,承上页 n9s iX
budget 预算 VsA'de!V4[
building 建筑物;大楼 yeHD
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business conditions 业务情况,经营情况 tY
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business licence (企业等的)营业执照 t:fFU1x
business relation 业务关系 U)3DQ6T99
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