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 1bd$XnU
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审计词汇英汉对照 5Wo5n7o
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ability to continue as a going concern 持续经营能力 VXA[TIqp
acceptability 可接受性,可接受程度 ka/nQ~_#<
acceptable level of detection risk 检查风险的可接受水平 ?5`{7daot
acceptance of engagement 接受委托 3+e4e
accepting the engagement for the first time 首次接受委托 C1tb`
access to asset 对资产的接触 Sg_O?.
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according to 根据,依据,依照 [O(m/
account balance 账户余额 &m'?*O |
account for 对……进行会计处理,核算;解释 ubi~%
accounting 会计,会计学 Zd$JW=KR]l
accounting advisory serve 会计咨询服务 ndqckT@93
accounting firm 会计师事务所 w=|py>%
accounting information 会计信息,会计资料 o OQ'*7_
accounting period 会计期间 #,TELzUVE
accounting policies 会计政策 BGN9,ii
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 0 k9<&
accounting responsibility 会计责任 g>_OuQ|c
accounting service 会计服务 {tc57jsr
accounting standards 会计准则 vTHq)C.7G
Accounting Standards for Business Enterprises 企业会计准则 Yh$fQ:yi\&
accounting system 会计系统 Je 31".
accounting treatment 会计处理 $T?]+2,6;
accuracy 准确性,精确性 8TW5(fl
additional audit procedures 追加审计程序 i-]U+m*
addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局 #jm@N7OZ
administrative laws and regulations 行政法规 9n"V\e_R
adverse impact 不利影响,负面影响 D#ZPq,f
adverse opinion 反对意见 |kc@L`7s
advisory group 咨询组,顾问组 \sITwPA[z
agency fee 代理费,代理费用 Q ?^4 \_
aggregate 总计,合计为…… #3+~.,X9
alternation of document and record 变造文件和记录 p31oL{D
alternative audit procedures 替代审计程序,备选审计程序 }vY.EEy!
amend 修改,修订 Gc'M[9Mh
amortisation 摊销 <aXoB*Y
analytical capacity 分析能力 jM @?<1
analytical procedures 分析性程序 xp^ 7#`MJ?
annual financial statements 年度会计报表,年度财务报表 !b63ik15O~
appendix 附录,附表 U<rI!!#9
applicable 适用的 '60//"9>k/
applicable laws and regulations 适用的法规 v%n
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application systems 应用系统 d8o ewkiR
apply consistently 一贯地执行,一贯地实施 SO_>c+Dw
appropriate 适当的,合适的; %J!NL0x_
征用,挪用 ,rai%T/rL
appropriate authorization 适当的授权 03_pwB)^
appropriateness of audit evidence 审计证据的适当性 (hN?:q?'
approval 批准,核准 7 >bMzdH
assertion (会计报表上的)认定;确认 lE'wfUb
assessed level of control risk 对控制风险的评估,控制风险的评估水平 qnXTNs
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asset 资产,财产 p/&HUQQk
asset restructuring 资产重组 =)
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assignment of duties 职责的划分 TF2KZL#A|
assistant 助理,助理人员 =?/&u<
associated company 联属公司,联营公司 PJK9704 6
association 联合,结合;协会,社团 9go))&`PJL
assumption 假设,假定 " #v%36U
at a given date 在某一特定时日 =$&&[&
attestation 鉴证,公证 4.w"(v9 V
attestation service 鉴证服务 U=QA e
audit adjustment 审计调整 aq$q
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audit areas 审计领域 yWY|]Pp
audit conclusion 审计结论 M*`hDdS
audit effectiveness 审计效果 wE6A
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audit efficiency 审计效率 m9t$h
audit engagement letter 审计业务约定书 H+x#gK2l
audit evidence 审计证据 4Jykos2
audit fee 审计费 Y0Rg Jn
audit files 审计档案 hB>^'6h+
audit findings 审计中发现的事项 1tGgDbJU
audit implementation stage 审计实施阶段 K<RqBecB
audit mark 审计标识 B;W(iI
audit materiality 审计重要性 .iT4-
audit method 审计方法 Q0>q:aj\
audit objective 审计目标,审计目的 1-o V-K
audit of financial statements 会计报表审计,财务报表审计 Yt{&rPv,
audit opinion 审计意见 y-a|Lu*
audit period 被审计期间,被审计年度 S{:Cu}o
audit plan 审计计划 Nog(VN4I&
audit planning 编制审计计划,制定审计计划,审计计划 A ~&+F>
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audit planning stage 审计计划阶段 Z@M6!;y#
audit procedure 审计程序 B9#;- QO
audit programme 审计程序表,具体审计计划 P
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audit report 审计报告 2Y+:,ud\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >rf5)Y~f
audit report with a qualified opinion 有保留意见的审计报告 C6^j#rl
audit report with an adverse opinion 否定意见的审计报告 .8H}Lf\
audit report with dual dates 双重日期审计报告 >nM%p4E
audit reporting stage 审计报告阶段 fp;a5||5
audit responsibility 审计责任 Y[G9Vok
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audit results 审计结果 BY(
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audit risk 审计风险 jQ$BPEG&X
audit sampling 审计抽样 Oy$<QXj/
audit sampling techniques 审计抽样方法,审计抽样技术 |GuEGmR
audit strategies 审计策略 Y/lN@
audit summary 审计总结,审计小结 (>AFyh&3,X
audit team 审计小组 %VJW@S>j/
audit test 审计测试 F,pCR7o>
audit trail 审计轨迹 %\I.DEYH
audit work 审计工作 RL
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audit working paper 审计工作底稿 OKPJuV`y6
audited financial statement 审计会计报表,已审计财务报表 i@,]Z~]
Auditing Guidelines (the~) 审计规范指南 KlO(o#&N
auditing standards 审计准则 ],
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audit-oriented working paper (审计)业务类工作底稿 v3-?CQb(
authorisation 授权 =x
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authorisation of transaction 交易的授权 :-Wv>V
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availability 可获得性
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balance 余额;差额;平衡 o;QZe&
balance sheet 资产负债表 &HL{LnLP@/
bank 银行 p+<}YDMb
bank account 银行账户,银行户头 o0`q#>7!_b
bank statement 银行对账单 X4Xf2aXI
barter transaction 易货交易,以物换物交易 w+_Wc~f
basis of audit 审计依据 H.~bD[gA
basis of preparation (会计报表的)编制基础 VGZ6
book of account 账目,账簿 aYVDp{_
borrowing 借款,贷款,借债 ' ^a!`"Bc
branch 分支,分支机构,分店 98UlNP
brought forward (账户余额等的)承上年,承上期,承上页 dtTlIhh1V
budget 预算 JIV8q HC
building 建筑物;大楼 H\+-cvl
business conditions 业务情况,经营情况 . r`[
business licence (企业等的)营业执照 T 2|:nC
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business relation 业务关系 q[c Etp28h
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