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'^yc{5
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审计词汇英汉对照 [P6m8%Y|s
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ability to continue as a going concern 持续经营能力 lQBEq"7$
acceptability 可接受性,可接受程度 '#=0q
acceptable level of detection risk 检查风险的可接受水平 43]y]/do
acceptance of engagement 接受委托 (w:,iw#
accepting the engagement for the first time 首次接受委托 k>7bPR5Mw
access to asset 对资产的接触 -/V(Z+dj
according to 根据,依据,依照 (m6V)y
account balance 账户余额 x/wgD'?
account for 对……进行会计处理,核算;解释 xVgm 9s$"c
accounting 会计,会计学 iJZNSRQJ}r
accounting advisory serve 会计咨询服务 Ow.DBL)x'>
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 {+nf&5E 6
accounting period 会计期间 *8po0s
accounting policies 会计政策 5[4nFa}R:5
accounting professional bodies 会计职业组织,会计职业团体 LAH">E
accounting records 会计记录 :`Ut.E~.
accounting responsibility 会计责任 )RT?/N W
accounting service 会计服务 u&^KrOM@#
accounting standards 会计准则 RV);^, b
Accounting Standards for Business Enterprises 企业会计准则 aKWxL e
accounting system 会计系统 C#^y{q
accounting treatment 会计处理 i q oXku
accuracy 准确性,精确性 "|[9 Q?
additional audit procedures 追加审计程序 .a7RGT3]m
addressee 收件人,收信人 miu?X !
Administration of State-owned Assets (the~) 国有资产管理局 `-OzjbM
administrative laws and regulations 行政法规 N5,LHO
adverse impact 不利影响,负面影响 T&+3Xi:
adverse opinion 反对意见 +L`}(yLJ)9
advisory group 咨询组,顾问组 *YL86R+U
agency fee 代理费,代理费用 lWtfcU?S[
aggregate 总计,合计为…… p6K ~b
alternation of document and record 变造文件和记录 elQjPvb
alternative audit procedures 替代审计程序,备选审计程序 6h2keyod
amend 修改,修订 J"LLj*,0"
amortisation 摊销 RL/y7M1j
analytical capacity 分析能力 Y0T :%
analytical procedures 分析性程序 MP)Prl>
annual financial statements 年度会计报表,年度财务报表 x,.= VB
appendix 附录,附表 #v<`|_
applicable 适用的 pGjwI3_K
applicable laws and regulations 适用的法规 X% j`rQk`
application systems 应用系统 }7(+#ISK6
apply consistently 一贯地执行,一贯地实施 !'p
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appropriate 适当的,合适的; t!*[nfR
征用,挪用 I;%1xdPt
appropriate authorization 适当的授权 mL2J
appropriateness of audit evidence 审计证据的适当性 rDhQ3iCqo
approval 批准,核准 z!O;s
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assertion (会计报表上的)认定;确认 pu]U_Ll@
assessed level of control risk 对控制风险的评估,控制风险的评估水平 /51$o\4S
asset 资产,财产 E+qLj|IU
asset restructuring 资产重组 6PYt>r&TO
assignment of duties 职责的划分 j1%8r*Jj
assistant 助理,助理人员 7@%qm|i>w
associated company 联属公司,联营公司 n qO*z<
association 联合,结合;协会,社团 5X=1a*2']
assumption 假设,假定 ix2i.wdD
at a given date 在某一特定时日 ;!A8A4~nu
attestation 鉴证,公证 -^2p@^
attestation service 鉴证服务 $"W[e"Q
audit adjustment 审计调整 <)wLxWalF
audit areas 审计领域 `G1"&q,i
audit conclusion 审计结论 ?'+]d;UO&
audit effectiveness 审计效果 R/Bjc}J'
audit efficiency 审计效率 z$R&u=J
audit engagement letter 审计业务约定书 j8p<HE51
audit evidence 审计证据 T` h%=u|D
audit fee 审计费 z+7V}aPM
audit files 审计档案 $<nRW*d
audit findings 审计中发现的事项 r9WR1&T)
audit implementation stage 审计实施阶段 5=I({=/>
audit mark 审计标识 #p>&|I
audit materiality 审计重要性 t
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audit method 审计方法 x-k-Pd
audit objective 审计目标,审计目的 RU7+$Z0K
audit of financial statements 会计报表审计,财务报表审计 gfj_]
audit opinion 审计意见 iL);bv W
audit period 被审计期间,被审计年度 [mu8V+8@d4
audit plan 审计计划 SNOc1c<~
audit planning 编制审计计划,制定审计计划,审计计划 O}zHkcL
audit planning stage 审计计划阶段 j0}wv~\
audit procedure 审计程序 5?SE?VC=t
audit programme 审计程序表,具体审计计划 ?V8F
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audit report 审计报告 UX63BA
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^UJIDg7zS
audit report with a qualified opinion 有保留意见的审计报告 W,6q1
audit report with an adverse opinion 否定意见的审计报告 Rf8Obk<
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 7;q0'_G
audit responsibility 审计责任 s(3u\#P
audit results 审计结果 :JG5)H}j+
audit risk 审计风险 ejZ-A?f-K
audit sampling 审计抽样 S1Y,5,}
audit sampling techniques 审计抽样方法,审计抽样技术 <Hr<QiAK
audit strategies 审计策略 @[9
audit summary 审计总结,审计小结 j!i*&
audit team 审计小组 yZ,pH1
audit test 审计测试 S8dfe~ |7:
audit trail 审计轨迹 .8^mA1fmX
audit work 审计工作 A?#i{R
audit working paper 审计工作底稿 4AJT)I.
audited financial statement 审计会计报表,已审计财务报表 OP=brLGu0
Auditing Guidelines (the~) 审计规范指南 S?JCi=
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 #~-Xt!I
authorisation 授权 WUie`p
authorisation of transaction 交易的授权 Y+Z+
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availability 可获得性 z3i`O
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balance 余额;差额;平衡 0vfMJzk
balance sheet 资产负债表 |OF3O,5z
bank 银行 "rLm)$I
bank account 银行账户,银行户头 6AJ`)8HX
bank statement 银行对账单 *Ci&1Mu^Z
barter transaction 易货交易,以物换物交易 1$03:ve1
basis of audit 审计依据 ^-PYP:*
basis of preparation (会计报表的)编制基础 '6qH@r4Z<
book of account 账目,账簿 59D'*!l-
borrowing 借款,贷款,借债 HN NeH;L
branch 分支,分支机构,分店 6jc5B#
brought forward (账户余额等的)承上年,承上期,承上页 [>?|wQy >=
budget 预算 ^2Cqy%x-
building 建筑物;大楼 W?zj^y[w
business conditions 业务情况,经营情况 Fz(;Eo3
business licence (企业等的)营业执照 ]I,&Bme
business relation 业务关系 J[?oV;O
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