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 tdZ,sHY6
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审计词汇英汉对照 AZ'
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ability to continue as a going concern 持续经营能力 sute%6yM
acceptability 可接受性,可接受程度 o=i)s2
acceptable level of detection risk 检查风险的可接受水平 %-ih$ZY
acceptance of engagement 接受委托 /3|uU
accepting the engagement for the first time 首次接受委托 sVP[7&vr~
access to asset 对资产的接触 3=o^Vv
according to 根据,依据,依照 46
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account balance 账户余额 _22;hnG<iy
account for 对……进行会计处理,核算;解释 mD }&X
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accounting 会计,会计学 rl-r8?H}
accounting advisory serve 会计咨询服务 U 7mA~t2E
accounting firm 会计师事务所 KV1zx(WI
accounting information 会计信息,会计资料 w?_y;&sbR
accounting period 会计期间 5Pmmt/Z
accounting policies 会计政策 XE8~R5
accounting professional bodies 会计职业组织,会计职业团体 'Okitq+O
accounting records 会计记录 yNp
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accounting responsibility 会计责任 P(?i>F7s
accounting service 会计服务 9^l[d<
accounting standards 会计准则 r~q*E'n
Accounting Standards for Business Enterprises 企业会计准则 tln*
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accounting system 会计系统 lK;/97Ze
accounting treatment 会计处理 {SH+lX0]{
accuracy 准确性,精确性 *&p
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additional audit procedures 追加审计程序 Dw}8ci'
addressee 收件人,收信人 e*5TZ7.
Administration of State-owned Assets (the~) 国有资产管理局 qc^u%
administrative laws and regulations 行政法规 >XzCHtEP
adverse impact 不利影响,负面影响 yQ\K;
adverse opinion 反对意见 WBTdQG
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advisory group 咨询组,顾问组 z9mmZqhK\
agency fee 代理费,代理费用 pT Yq#9
aggregate 总计,合计为…… #6g-
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alternation of document and record 变造文件和记录 # Sfz^
alternative audit procedures 替代审计程序,备选审计程序 i<<NKv8;
amend 修改,修订 \ZdV|23
amortisation 摊销 I#(D.\P
analytical capacity 分析能力 Bkg/A;H
analytical procedures 分析性程序 :UjHP}s
annual financial statements 年度会计报表,年度财务报表 c-nBB
appendix 附录,附表 v5"5UPi-
applicable 适用的 }\5^$[p
applicable laws and regulations 适用的法规 P;jl!o$
application systems 应用系统 )W^Wqa8mG|
apply consistently 一贯地执行,一贯地实施 .<JD'%?"
appropriate 适当的,合适的; R03V+t=
征用,挪用 {E!"^^0`
appropriate authorization 适当的授权 ]p3hq1u3&
appropriateness of audit evidence 审计证据的适当性 q4_&C&7
approval 批准,核准 zjd]65P
assertion (会计报表上的)认定;确认 ~7PPB|XY
assessed level of control risk 对控制风险的评估,控制风险的评估水平 FG8genCH@
asset 资产,财产 }N;c
asset restructuring 资产重组 MsOO''o
assignment of duties 职责的划分 ?8wFT!J
assistant 助理,助理人员 e*gCc7zz
associated company 联属公司,联营公司 ;w1?EdaO
association 联合,结合;协会,社团 x9r5 ;5TI
assumption 假设,假定 xQs2)
at a given date 在某一特定时日 (bH*i\W
attestation 鉴证,公证 ?!
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attestation service 鉴证服务 )mO|1IDTN
audit adjustment 审计调整 \ ?['pB
audit areas 审计领域 s+?r4t3H!
audit conclusion 审计结论 e"en
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audit effectiveness 审计效果 CFD& -tED&
audit efficiency 审计效率 |YjuaXd7N
audit engagement letter 审计业务约定书 YIs (Q
audit evidence 审计证据 *,1^{mb
audit fee 审计费 PQAN ,d
audit files 审计档案 >
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audit findings 审计中发现的事项 ;;BQuG
audit implementation stage 审计实施阶段 ?}^e,.M0?s
audit mark 审计标识 ]dk44,EL
audit materiality 审计重要性 qA:CV(Z
audit method 审计方法 Mj5=t:MI
audit objective 审计目标,审计目的 ,vP9oY[n
audit of financial statements 会计报表审计,财务报表审计 ) ^PY-~o[
audit opinion 审计意见 2#'{Q4K
audit period 被审计期间,被审计年度 ^!H8"CdC3
audit plan 审计计划 %w7J0p
audit planning 编制审计计划,制定审计计划,审计计划 5}gcJjz
audit planning stage 审计计划阶段 8YFfnk
audit procedure 审计程序 (_-<3)q4
audit programme 审计程序表,具体审计计划 w C]yE\P1
audit report 审计报告 >69xl^Gd
audit report with a disclaimer of opinion 拒绝表示意见审计报告 s9)
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audit report with a qualified opinion 有保留意见的审计报告 [>#?C*s
audit report with an adverse opinion 否定意见的审计报告 <x DD*u
audit report with dual dates 双重日期审计报告 @TC_XU)&
audit reporting stage 审计报告阶段 y|V/xm+Fp
audit responsibility 审计责任 VR5$[-E3
audit results 审计结果 y]eH@:MJ;A
audit risk 审计风险 P7d" E
audit sampling 审计抽样 !I5_ln
audit sampling techniques 审计抽样方法,审计抽样技术 Lu}oC2
audit strategies 审计策略 ~Bn#AkL
audit summary 审计总结,审计小结 7)G- EAF
audit team 审计小组 ?m#X";^V
audit test 审计测试 }K9Vr!
audit trail 审计轨迹 2-nL2f!a{p
audit work 审计工作 2;.7c+r0
audit working paper 审计工作底稿 YcE:KRy
audited financial statement 审计会计报表,已审计财务报表 csT_!sII
Auditing Guidelines (the~) 审计规范指南 yJ8WYQQMG
auditing standards 审计准则 6grJoim|
audit-oriented working paper (审计)业务类工作底稿 %b'ic
authorisation 授权 )K>XLaG)
authorisation of transaction 交易的授权 wG2lCv`d
availability 可获得性 rP,i,1Ar 4
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balance 余额;差额;平衡 1eI>Yy>}
balance sheet 资产负债表 3toY #!1Ch
bank 银行 #B:J7&@fn
bank account 银行账户,银行户头 i%>]$*
bank statement 银行对账单 K)$.0S9d
barter transaction 易货交易,以物换物交易 MGX %U6
basis of audit 审计依据 N5c
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basis of preparation (会计报表的)编制基础 $ t_s7
book of account 账目,账簿 CF>k_\/Bj
borrowing 借款,贷款,借债 eSoOJ[&$
branch 分支,分支机构,分店 bG67TWY)
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 t`+x5*gW
building 建筑物;大楼 ~}w(YQy=y
business conditions 业务情况,经营情况 uF9p:FvN8
business licence (企业等的)营业执照 G+AD
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business relation 业务关系 o\h[K<^>
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