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 >k
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审计词汇英汉对照 LF`]=.Q
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ability to continue as a going concern 持续经营能力 VDro(?p8Z
acceptability 可接受性,可接受程度 3dz{"hV
acceptable level of detection risk 检查风险的可接受水平 u$CN$ynS
acceptance of engagement 接受委托 15VvZ![$V
accepting the engagement for the first time 首次接受委托 7Vk9{x$z
access to asset 对资产的接触 rizjH+
according to 根据,依据,依照 Ml9m#
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account balance 账户余额 qRgFVX+vc
account for 对……进行会计处理,核算;解释 ju5o).!bg
accounting 会计,会计学 xbxzB<yL
accounting advisory serve 会计咨询服务 Y4w]jIv
accounting firm 会计师事务所 7NT0]j(w-
accounting information 会计信息,会计资料 [m4M#Lg\0
accounting period 会计期间 \crh`~?>
accounting policies 会计政策 #eN2{G=4+
accounting professional bodies 会计职业组织,会计职业团体 CzY18-L@EX
accounting records 会计记录 U'msHF
accounting responsibility 会计责任 bHcBjk.\
accounting service 会计服务 1ni72iz\
accounting standards 会计准则 p s?su`
Accounting Standards for Business Enterprises 企业会计准则 O8A(OfX
accounting system 会计系统 +8W5amk.P|
accounting treatment 会计处理 :Tv>)N
accuracy 准确性,精确性 (&87 zk
additional audit procedures 追加审计程序 ?(U;T!n
addressee 收件人,收信人 =fH5r_n
Administration of State-owned Assets (the~) 国有资产管理局 Z"'*A\r2
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 Tt9cX}&&
adverse opinion 反对意见 N34-z|"q
advisory group 咨询组,顾问组 `mW~ {)x
agency fee 代理费,代理费用 yY!)2{F+
aggregate 总计,合计为…… Yyar{$he
alternation of document and record 变造文件和记录 8ki3>"!A
alternative audit procedures 替代审计程序,备选审计程序 q.<)0nk
amend 修改,修订 `&.qHw)
amortisation 摊销 WtKKdL
analytical capacity 分析能力 */JYP +
analytical procedures 分析性程序 3s|:7
annual financial statements 年度会计报表,年度财务报表 pH.&C 5kA
appendix 附录,附表 ?{}P#sn
applicable 适用的 /F9Dg<#a
applicable laws and regulations 适用的法规 eub}+~_?[
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 +."|Y3a
appropriate 适当的,合适的; *!TQC6b$
征用,挪用 <,0/BMz
appropriate authorization 适当的授权 $T#fCx/
appropriateness of audit evidence 审计证据的适当性 0>Td4qr+u
approval 批准,核准 5M~+F"Hl
assertion (会计报表上的)认定;确认 X `EVjK
assessed level of control risk 对控制风险的评估,控制风险的评估水平 j24DL+
asset 资产,财产 Q\}-MiI/
asset restructuring 资产重组 ^|zag
assignment of duties 职责的划分 '_V9
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assistant 助理,助理人员 i].E1},%
associated company 联属公司,联营公司 MRXw)NAw
association 联合,结合;协会,社团 &]LpGl
assumption 假设,假定 h,B4Tg'
at a given date 在某一特定时日 Cse`MP
attestation 鉴证,公证 ;-JF b$m
attestation service 鉴证服务 N8df1>mW
audit adjustment 审计调整 *k; bkd4x
audit areas 审计领域 6it
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audit conclusion 审计结论 M;b3-
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audit effectiveness 审计效果 g 8uq6U
audit efficiency 审计效率 vf@j d}?
audit engagement letter 审计业务约定书 q2J|koT
audit evidence 审计证据 Q0Do B
audit fee 审计费 `p9N| V
audit files 审计档案 E9>z.vV
audit findings 审计中发现的事项 y\uBVa<B
audit implementation stage 审计实施阶段 _q1\8y
audit mark 审计标识 Zk lpnL*!
audit materiality 审计重要性 gm,AH85
audit method 审计方法 Al
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audit objective 审计目标,审计目的 %XeN_
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audit of financial statements 会计报表审计,财务报表审计 nyqX\m-
audit opinion 审计意见 pZeOdh
audit period 被审计期间,被审计年度 62,dFM7
audit plan 审计计划 eR>8V8@
audit planning 编制审计计划,制定审计计划,审计计划 CJCxL\
audit planning stage 审计计划阶段
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audit procedure 审计程序 %Vltc4QU
audit programme 审计程序表,具体审计计划 {DKZ~
audit report 审计报告 +D4m@O
audit report with a disclaimer of opinion 拒绝表示意见审计报告 c1i:m'b_5
audit report with a qualified opinion 有保留意见的审计报告 4U}J?EB?K
audit report with an adverse opinion 否定意见的审计报告 6
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audit report with dual dates 双重日期审计报告 sRZ<c
audit reporting stage 审计报告阶段 -6I*k |%8T
audit responsibility 审计责任 D&"lu*"tg
audit results 审计结果 m:`M&Xs&
audit risk 审计风险 @v@F%JCZ
audit sampling 审计抽样 %L]sQq,
audit sampling techniques 审计抽样方法,审计抽样技术 k7rg:P
audit strategies 审计策略 xR%NiYNQz
audit summary 审计总结,审计小结 GRYw_}Aa
audit team 审计小组 ps:`rVQ7
audit test 审计测试 C7vBa<a
audit trail 审计轨迹 EATVce]T
audit work 审计工作 f 42F@M(:
audit working paper 审计工作底稿 ,G46i)E\
audited financial statement 审计会计报表,已审计财务报表 )sdHJ
Auditing Guidelines (the~) 审计规范指南 RD)Vb$.B:
auditing standards 审计准则 &PL=nI\)
audit-oriented working paper (审计)业务类工作底稿 Mb[4_Dc
authorisation 授权 tbR
authorisation of transaction 交易的授权 Yb
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availability 可获得性 N0^SWA|S
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balance 余额;差额;平衡 a}f/<-L
balance sheet 资产负债表 r9N?z2X
bank 银行 \/j,
bank account 银行账户,银行户头 %JiF269
bank statement 银行对账单 '6){~ee
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barter transaction 易货交易,以物换物交易 &xB9;v3
basis of audit 审计依据 oz.z>+Q
basis of preparation (会计报表的)编制基础 R\&z3<-S
book of account 账目,账簿 SE' |||B
borrowing 借款,贷款,借债 ]nebL{}5
branch 分支,分支机构,分店 -hm/lxyU
brought forward (账户余额等的)承上年,承上期,承上页 /1{:uh$
budget 预算 ?t6wozib2
building 建筑物;大楼 T }msF
business conditions 业务情况,经营情况 'Z.C&6_
business licence (企业等的)营业执照 f1'X<VA
business relation 业务关系 F."ZCEb
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