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 P%&|?e~D^
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审计词汇英汉对照 %x,HQNRDU
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ability to continue as a going concern 持续经营能力 %w>3Fwj`z
acceptability 可接受性,可接受程度 n&&C(#mBC
acceptable level of detection risk 检查风险的可接受水平 ;~r- P$kCY
acceptance of engagement 接受委托 LtwfL^ #
accepting the engagement for the first time 首次接受委托 oR`rs[Kj
access to asset 对资产的接触 zQO 1%
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according to 根据,依据,依照 n|WSnm,W
account balance 账户余额 4 5wqX h
account for 对……进行会计处理,核算;解释 ~Fo2M wE2~
accounting 会计,会计学 5{+>3J
accounting advisory serve 会计咨询服务 -4Dz98du
accounting firm 会计师事务所 }LS.bQKqi,
accounting information 会计信息,会计资料 V
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accounting period 会计期间 9G6ZKqum
accounting policies 会计政策 q;QasAQS`p
accounting professional bodies 会计职业组织,会计职业团体 c1i[1x%
accounting records 会计记录 7gOu|t
accounting responsibility 会计责任 @g`|ob]9
accounting service 会计服务 ]qZj@0#7n
accounting standards 会计准则 L Y4bn)Qf
Accounting Standards for Business Enterprises 企业会计准则 cGo_qR/B(>
accounting system 会计系统 *!%n`BR '
accounting treatment 会计处理 %L)QTv/
accuracy 准确性,精确性 ~x4]p|)</
additional audit procedures 追加审计程序 d14@G4#Bd
addressee 收件人,收信人 p;7wH\c
Administration of State-owned Assets (the~) 国有资产管理局 IDF0nx]
administrative laws and regulations 行政法规 T
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adverse impact 不利影响,负面影响 E}%Pwr
adverse opinion 反对意见 n(LO`{
advisory group 咨询组,顾问组 f6SXXkO+
agency fee 代理费,代理费用 D|$0~1y
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 FeZW S
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alternative audit procedures 替代审计程序,备选审计程序 Wn=I[K&&
amend 修改,修订 Z= -fL
amortisation 摊销 xh<{lZ)KJ
analytical capacity 分析能力 uk
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analytical procedures 分析性程序 uF3{FYM{I
annual financial statements 年度会计报表,年度财务报表 N&G(`]
appendix 附录,附表 (6H7?nv
applicable 适用的 8?'=Aeo
applicable laws and regulations 适用的法规 m=COF$<
application systems 应用系统 h(~of(
apply consistently 一贯地执行,一贯地实施 h)W#
appropriate 适当的,合适的; xrY >Or
征用,挪用 dR>$vbjh1Z
appropriate authorization 适当的授权 vd^Z^cpip
appropriateness of audit evidence 审计证据的适当性 YsiH=x
approval 批准,核准 ;InMgo,
assertion (会计报表上的)认定;确认 WFFd3TN%<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ZF#lh]
asset 资产,财产 Rq",;,0ZJ
asset restructuring 资产重组 Q9p7{^m&E
assignment of duties 职责的划分 )eSQce7H
assistant 助理,助理人员 DH$Nz
associated company 联属公司,联营公司 DuAix)#FN9
association 联合,结合;协会,社团 Y>E` 7n
assumption 假设,假定 dF! B5(
at a given date 在某一特定时日 J.g6<n
attestation 鉴证,公证 xf8e" mD
attestation service 鉴证服务
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audit adjustment 审计调整 wUg=jnY
audit areas 审计领域 JX>`N5s
audit conclusion 审计结论 M
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audit effectiveness 审计效果 N`X|z
audit efficiency 审计效率 ox.kL
audit engagement letter 审计业务约定书 |yj0Rv
audit evidence 审计证据 }a UQ#x
audit fee 审计费
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audit files 审计档案 0&kmP '
audit findings 审计中发现的事项 c\szy&W
audit implementation stage 审计实施阶段 (bNoe(<qU
audit mark 审计标识 KG(l=? N
audit materiality 审计重要性 3T 0'zJ2f
audit method 审计方法 w!d(NA<|0]
audit objective 审计目标,审计目的 6>&(OV
audit of financial statements 会计报表审计,财务报表审计 PRyzvc~
audit opinion 审计意见 OYa9f[ $
audit period 被审计期间,被审计年度 S5L0[SZ$!
audit plan 审计计划 NVom6K
audit planning 编制审计计划,制定审计计划,审计计划 siV]NI':|
audit planning stage 审计计划阶段 v$;URF%^
audit procedure 审计程序 a>Aq/=
audit programme 审计程序表,具体审计计划 eAQ-r\h'2
audit report 审计报告 "9 vL+Hh
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &`]T#">
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 6 RSit
audit report with dual dates 双重日期审计报告 BOdlz#&s
audit reporting stage 审计报告阶段 1Z(9<M1!M
audit responsibility 审计责任 j39"iAn
audit results 审计结果 7a/
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audit risk 审计风险 VS~+W=5}
audit sampling 审计抽样 LH@Kn?R6
audit sampling techniques 审计抽样方法,审计抽样技术 VGCd)&s
audit strategies 审计策略 7coVl$_Zl
audit summary 审计总结,审计小结 ]R09-s 0$7
audit team 审计小组 5VVU%STP
audit test 审计测试 *xx)j:Sc2
audit trail 审计轨迹 NOAz"m+o
audit work 审计工作 6 pQo_l}
audit working paper 审计工作底稿 elD|b=(-
audited financial statement 审计会计报表,已审计财务报表 -Vmp6XY3q
Auditing Guidelines (the~) 审计规范指南 a=B $L6*4
auditing standards 审计准则 x'Nc
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audit-oriented working paper (审计)业务类工作底稿 G ,`]2'(@
authorisation 授权 anKflt3
authorisation of transaction 交易的授权 4 4WyfpTJ*
availability 可获得性 \^'-=8<*>
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balance 余额;差额;平衡 XZTH[#MqeI
balance sheet 资产负债表 s,|v,,<+
bank 银行 ?2gXF0+~Y2
bank account 银行账户,银行户头 B" ]a8}u
bank statement 银行对账单 =|c7#GaiF
barter transaction 易货交易,以物换物交易 r"VNq&v]9
basis of audit 审计依据 zCS }i_ p
basis of preparation (会计报表的)编制基础 gEgd/Le
book of account 账目,账簿 6OtNWbB
borrowing 借款,贷款,借债 ?|Wxqo
branch 分支,分支机构,分店 h54\
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brought forward (账户余额等的)承上年,承上期,承上页 vNm4xa%
budget 预算 =[TXH^.0
building 建筑物;大楼 Q:ql~qew
business conditions 业务情况,经营情况 3CSwcD
business licence (企业等的)营业执照 --vJR/-
business relation 业务关系 Ga
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