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 ua!RwSo
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审计词汇英汉对照 b\
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ability to continue as a going concern 持续经营能力 42Cc`a%U
acceptability 可接受性,可接受程度 ,-V7~gM%}
acceptable level of detection risk 检查风险的可接受水平 j34lPo `
acceptance of engagement 接受委托 MC_i"P6a
accepting the engagement for the first time 首次接受委托 LIh71Vg/cc
access to asset 对资产的接触 ug?#Oa
according to 根据,依据,依照 Lf+3nN
account balance 账户余额 \eCQL(_
account for 对……进行会计处理,核算;解释 g7r0U6Y
accounting 会计,会计学 @rlL'|&X*
accounting advisory serve 会计咨询服务 {^@qfkZz^
accounting firm 会计师事务所 .~%,eF;l$
accounting information 会计信息,会计资料 Q
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accounting period 会计期间 J5zu}U?
accounting policies 会计政策 cJ#%OU3p
accounting professional bodies 会计职业组织,会计职业团体 SXRND;-W8
accounting records 会计记录 84c[ Z
accounting responsibility 会计责任 q;<Q-jr&O
accounting service 会计服务 J1d|L|M
accounting standards 会计准则 aFDCVm%U|
Accounting Standards for Business Enterprises 企业会计准则 pbNW
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accounting system 会计系统 _R;+}1G/
accounting treatment 会计处理 0@2pw2{Ru
accuracy 准确性,精确性 !gG\jC~n
additional audit procedures 追加审计程序 b*o,re)Dj
addressee 收件人,收信人 f/e2td*A
Administration of State-owned Assets (the~) 国有资产管理局 #*;Nb
administrative laws and regulations 行政法规 EhHW`
adverse impact 不利影响,负面影响 ;/ao3Q
adverse opinion 反对意见 ,E8~^\HV
advisory group 咨询组,顾问组 k?'PCV
agency fee 代理费,代理费用 6|{uZNz
aggregate 总计,合计为…… J9`[Qy\
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 ai~JY[
amend 修改,修订 'W|@d8}h
amortisation 摊销 21G:!t4/?n
analytical capacity 分析能力 QLAyX*%B
analytical procedures 分析性程序 qYR+qSAJP
annual financial statements 年度会计报表,年度财务报表 !FR1yO'd>
appendix 附录,附表 :Qklbd[9qF
applicable 适用的 aoS]Qp
applicable laws and regulations 适用的法规 o!M*cyq
application systems 应用系统 _Rnq
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apply consistently 一贯地执行,一贯地实施 ~*uxKEH
appropriate 适当的,合适的; m#(ve1E
征用,挪用 kn|z
appropriate authorization 适当的授权 0B[eG4
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appropriateness of audit evidence 审计证据的适当性 &)|3OJ'o
approval 批准,核准 *oz=k
assertion (会计报表上的)认定;确认 QTjOLK$e$
assessed level of control risk 对控制风险的评估,控制风险的评估水平 S~4HFNe^&
asset 资产,财产 m1lfC
asset restructuring 资产重组 "rIBy
assignment of duties 职责的划分 9wC:8@`6E
assistant 助理,助理人员 G.c@4Wz+
associated company 联属公司,联营公司 fO{E65uA
association 联合,结合;协会,社团 AAt<{
assumption 假设,假定 vH^^QI:em
at a given date 在某一特定时日 7<VfE`Q3
attestation 鉴证,公证 Q.[^5
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attestation service 鉴证服务 s%~p?_P
audit adjustment 审计调整 rKys:is
audit areas 审计领域 ZW|VAn'>
audit conclusion 审计结论 u3H2\<
audit effectiveness 审计效果 n"{oj7E0a
audit efficiency 审计效率 'zhw]L;'g
audit engagement letter 审计业务约定书 }qOC*k:
audit evidence 审计证据 |_;Vb
audit fee 审计费 kV Z5>D$
audit files 审计档案 DqHVc)9
audit findings 审计中发现的事项 ,/g\;#:{@]
audit implementation stage 审计实施阶段 N:@C%
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audit mark 审计标识 #UH7z 4u
audit materiality 审计重要性 __V6TDehJ$
audit method 审计方法 o s
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audit objective 审计目标,审计目的 <WGl4#(k
audit of financial statements 会计报表审计,财务报表审计 !&Q3>8l
audit opinion 审计意见 V
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audit period 被审计期间,被审计年度 &p$SFH?s
audit plan 审计计划 l<$c.GgFd
audit planning 编制审计计划,制定审计计划,审计计划 %.R_[.W
audit planning stage 审计计划阶段 YA>du=6y\
audit procedure 审计程序 X+K$y:UZ
audit programme 审计程序表,具体审计计划 9{bzxM
audit report 审计报告 :/IcFU~)M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Q( KLx )
audit report with a qualified opinion 有保留意见的审计报告 z,oqYU\:
audit report with an adverse opinion 否定意见的审计报告 hexq]' R
audit report with dual dates 双重日期审计报告 +B@NSEy/+
audit reporting stage 审计报告阶段 #={L!"3?e
audit responsibility 审计责任 E#FyL>:.h
audit results 审计结果 c])b?dJ*
audit risk 审计风险 G?]E6R
audit sampling 审计抽样 <nj[=C4v
audit sampling techniques 审计抽样方法,审计抽样技术 Sn/~R|3XA7
audit strategies 审计策略 gH0B[w ]
audit summary 审计总结,审计小结 8E Y<^:
audit team 审计小组 s%z'1KPS
audit test 审计测试 3Fn26Rij
audit trail 审计轨迹 r Q'tab.,]
audit work 审计工作 ^>ca*g
audit working paper 审计工作底稿 !DCJ2h%E[_
audited financial statement 审计会计报表,已审计财务报表 L/GM~*Xp(O
Auditing Guidelines (the~) 审计规范指南 WJU`
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auditing standards 审计准则 ;NRT
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audit-oriented working paper (审计)业务类工作底稿 dTaR8i
authorisation 授权 W&4`eB/4}
authorisation of transaction 交易的授权 38Z"9
availability 可获得性 "=<lPi
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balance 余额;差额;平衡 fT8Id\6js
balance sheet 资产负债表 asW1GZO
bank 银行 2ezuP F
bank account 银行账户,银行户头 4W.;p"S2
bank statement 银行对账单 fwAN9zs
barter transaction 易货交易,以物换物交易 >UJ&noUD#:
basis of audit 审计依据 c)SSi@<
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basis of preparation (会计报表的)编制基础 [NvEXTd
book of account 账目,账簿 VJCh5t*
borrowing 借款,贷款,借债 ^;s`[f|w
branch 分支,分支机构,分店 gqD`1/
brought forward (账户余额等的)承上年,承上期,承上页 gH\r# wy|
budget 预算 9rao&\eH
building 建筑物;大楼 ^^?DYC
business conditions 业务情况,经营情况 uU.9*B=H9
business licence (企业等的)营业执照 %T6#c7U_
business relation 业务关系 &J hN&Ur
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