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 -`e=u<Y9@
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审计词汇英汉对照 ,5\:\e0H
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ability to continue as a going concern 持续经营能力 nf< <]iHf
acceptability 可接受性,可接受程度 SwQ.
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acceptable level of detection risk 检查风险的可接受水平 T0_9:I`&
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 :,
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access to asset 对资产的接触 *8p\.za1
according to 根据,依据,依照 AK<ZP?0
account balance 账户余额 Q:+Y-&||"
account for 对……进行会计处理,核算;解释 +DKrX
accounting 会计,会计学 ,8uu,,c
accounting advisory serve 会计咨询服务 FH8?W|
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accounting firm 会计师事务所 *f8,R"]-g
accounting information 会计信息,会计资料 +N[dYm
accounting period 会计期间 Fm}O,=
accounting policies 会计政策 ,IUMH]D
accounting professional bodies 会计职业组织,会计职业团体 3w )S=4lB
accounting records 会计记录 w8%yX$<
accounting responsibility 会计责任 f/)3b`$Wu
accounting service 会计服务 ;hs:wLVa"
accounting standards 会计准则 Fc}wuW
Accounting Standards for Business Enterprises 企业会计准则 6,G^iv6H
accounting system 会计系统 7>{edNy!,
accounting treatment 会计处理 )<.S3
accuracy 准确性,精确性 ?HI
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additional audit procedures 追加审计程序 F dv&kK!
addressee 收件人,收信人 c7\bA7.
Administration of State-owned Assets (the~) 国有资产管理局 d$r JW m5H
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 {(wV>Oc>Jw
adverse opinion 反对意见 zJ9ZqC]
advisory group 咨询组,顾问组 LWbWj ^
agency fee 代理费,代理费用 ~s^&*KaA
aggregate 总计,合计为…… w& RpQcV
alternation of document and record 变造文件和记录 Z-4A`@p
alternative audit procedures 替代审计程序,备选审计程序 QBto$!})
amend 修改,修订 o\]e}+1[o
amortisation 摊销 <O$'3_S"D
analytical capacity 分析能力 q\#3G
analytical procedures 分析性程序 a
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annual financial statements 年度会计报表,年度财务报表 C`mXEX5
appendix 附录,附表 $
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applicable 适用的 k9 *0xukJ
applicable laws and regulations 适用的法规 lRt8{GFy
application systems 应用系统 =|3L'cDC
apply consistently 一贯地执行,一贯地实施 XQ(`8Jl&^
appropriate 适当的,合适的; Rl5}W\&
征用,挪用 uy\YJ.WMQ
appropriate authorization 适当的授权 n]Dq
appropriateness of audit evidence 审计证据的适当性 1rPeh{SZ
approval 批准,核准 LR)is
assertion (会计报表上的)认定;确认 `"ie57-
assessed level of control risk 对控制风险的评估,控制风险的评估水平 =As'vt
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asset 资产,财产 flLmZ1"
asset restructuring 资产重组 kj0A%q#'}
assignment of duties 职责的划分 %aw/Y5
assistant 助理,助理人员 WgPL4D9=
associated company 联属公司,联营公司 n;rOH[P
association 联合,结合;协会,社团 OD1ns
assumption 假设,假定 6l_8Q w*5I
at a given date 在某一特定时日 XVv7W5/q]
attestation 鉴证,公证 VDnAQ[T@d
attestation service 鉴证服务 ;
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audit adjustment 审计调整 V$v;lvt^Uq
audit areas 审计领域 iBUf1v
audit conclusion 审计结论 mOX I"q]p
audit effectiveness 审计效果 E"G._<3J8
audit efficiency 审计效率 5h{Hf]A
audit engagement letter 审计业务约定书 N ZlJ_[\$C
audit evidence 审计证据 ;?:,L
audit fee 审计费 +V'r>C:
audit files 审计档案 +^69>L2V
audit findings 审计中发现的事项 9q8
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audit implementation stage 审计实施阶段 vY;Lc
audit mark 审计标识 !m(6/*PAl
audit materiality 审计重要性 Y#t"..mc'
audit method 审计方法 ))KsQJ"V
audit objective 审计目标,审计目的 NX=dx&i>+
audit of financial statements 会计报表审计,财务报表审计 e@,L~\
audit opinion 审计意见 VR:b1XWX
audit period 被审计期间,被审计年度 1$Hf`h2
audit plan 审计计划 U_8I$v-~
audit planning 编制审计计划,制定审计计划,审计计划 3p4bOT5
audit planning stage 审计计划阶段 mMj
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audit procedure 审计程序 6nq.~f2`
audit programme 审计程序表,具体审计计划 ZR QPOy
audit report 审计报告 ^#t<ILUa
audit report with a disclaimer of opinion 拒绝表示意见审计报告 E
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audit report with a qualified opinion 有保留意见的审计报告 blPC"3}3Vd
audit report with an adverse opinion 否定意见的审计报告 ^y6CV4T+
audit report with dual dates 双重日期审计报告 mE7Jv)@
audit reporting stage 审计报告阶段 "Q
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audit responsibility 审计责任 =H?Nb:s
audit results 审计结果 Bpp9I;)c
audit risk 审计风险 L"-&B$B:
audit sampling 审计抽样 k m|
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audit sampling techniques 审计抽样方法,审计抽样技术 CKR9APkv
audit strategies 审计策略 T
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audit summary 审计总结,审计小结 7> ]C2!
audit team 审计小组 Qp?+_<{
audit test 审计测试 S8cFD):q
audit trail 审计轨迹 o{Ep/O`
audit work 审计工作 7>mYD3
audit working paper 审计工作底稿 pxC5a i
audited financial statement 审计会计报表,已审计财务报表 R 1 b`(
Auditing Guidelines (the~) 审计规范指南 HWU{521
auditing standards 审计准则 |V7a26h
audit-oriented working paper (审计)业务类工作底稿 e/3hb)#;
authorisation 授权 1e+?O7/
authorisation of transaction 交易的授权 lKwcT!Q4
availability 可获得性 j w462h
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balance 余额;差额;平衡 t
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balance sheet 资产负债表 +]zP $5_e
bank 银行 6qDD_:F
bank account 银行账户,银行户头
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bank statement 银行对账单 l`]!)j|+
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 NEH$&%OV?
basis of preparation (会计报表的)编制基础 %G
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book of account 账目,账簿 Ol@ZH_
borrowing 借款,贷款,借债 ?!66yn
branch 分支,分支机构,分店 ]mh+4k?b
brought forward (账户余额等的)承上年,承上期,承上页 <am7t[G."
budget 预算 qTGy\i
building 建筑物;大楼 q<8HG_
business conditions 业务情况,经营情况 TExlGAHo+O
business licence (企业等的)营业执照 F{+`F<r
business relation 业务关系 BkeP?X
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