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 L<S9
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审计词汇英汉对照 _{O>v\u
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ability to continue as a going concern 持续经营能力 @s>Czm5
acceptability 可接受性,可接受程度 ;>hO+Wo
acceptable level of detection risk 检查风险的可接受水平 OO\+J
acceptance of engagement 接受委托 &AMl:@p9
accepting the engagement for the first time 首次接受委托 LP^$AAy
access to asset 对资产的接触 H'5)UX@LP
according to 根据,依据,依照 SGRp3,1\4%
account balance 账户余额 ~NgA
account for 对……进行会计处理,核算;解释 5pG}Yk_(x
accounting 会计,会计学 ;C#F>SG\S
accounting advisory serve 会计咨询服务 pad*oPH,
accounting firm 会计师事务所 %Xg4b6<9
accounting information 会计信息,会计资料 ja'T+!k
accounting period 会计期间 pX<`+t[
accounting policies 会计政策 ;+_:,_
accounting professional bodies 会计职业组织,会计职业团体 P[-E@0h)-t
accounting records 会计记录 +/7?HG
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accounting responsibility 会计责任 /62!cp/F/D
accounting service 会计服务 w"F
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accounting standards 会计准则 y7 cl_ rK
Accounting Standards for Business Enterprises 企业会计准则 "cGk)s
accounting system 会计系统 7WqH
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accounting treatment 会计处理 Es`Px_k
accuracy 准确性,精确性 &B;~
additional audit procedures 追加审计程序 wm@@$
addressee 收件人,收信人 G>=*yqo
Administration of State-owned Assets (the~) 国有资产管理局 z9Mfd#5?>P
administrative laws and regulations 行政法规 s^TZXCyF o
adverse impact 不利影响,负面影响 dDMJ'
adverse opinion 反对意见 ]c*4J\s
advisory group 咨询组,顾问组 9R
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agency fee 代理费,代理费用 CW K7wZM
aggregate 总计,合计为…… [aLI
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alternation of document and record 变造文件和记录 ;1=1:S8
alternative audit procedures 替代审计程序,备选审计程序 <=&`ZH
amend 修改,修订 dQX6(Jj
amortisation 摊销 QL/(72K
analytical capacity 分析能力 Dpac^ST
analytical procedures 分析性程序 J{<X7uB
annual financial statements 年度会计报表,年度财务报表 T<>,lQs(a
appendix 附录,附表 z6P$pqyF
applicable 适用的 B mb0cFQ
applicable laws and regulations 适用的法规 Zl!kJ:0
application systems 应用系统 'oVx#w^mf
apply consistently 一贯地执行,一贯地实施 n&/
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appropriate 适当的,合适的; ) q4[zv9
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appropriate authorization 适当的授权 ?UR0:f:}oc
appropriateness of audit evidence 审计证据的适当性 6_;icpN]
approval 批准,核准 7EEl+;wK
assertion (会计报表上的)认定;确认 I
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 /}Axf"OE
asset 资产,财产 n8[!pH~6
asset restructuring 资产重组 e%M;?0j
assignment of duties 职责的划分 d1T!+I
assistant 助理,助理人员 ,qwuLBW
associated company 联属公司,联营公司 Dy&i&5E.-l
association 联合,结合;协会,社团 d-ko
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assumption 假设,假定 j;r-
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at a given date 在某一特定时日 !BF;
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attestation 鉴证,公证 >'$Mp <
attestation service 鉴证服务 HJH{nz'Lw
audit adjustment 审计调整 (WJRi:NP?
audit areas 审计领域 /N.b%M]!
audit conclusion 审计结论 djZqc5t
audit effectiveness 审计效果 o-HT1Hc!
audit efficiency 审计效率 0mVNQxHI
audit engagement letter 审计业务约定书 qR{
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audit evidence 审计证据 wlvgg
audit fee 审计费 @HC Vmg:
audit files 审计档案 !<";cw(q
audit findings 审计中发现的事项 @mBQ?;qlK
audit implementation stage 审计实施阶段 5DZ#9m/
audit mark 审计标识 WwFm*4{[o
audit materiality 审计重要性 vr l-$ii
audit method 审计方法 sP~<*U.7
audit objective 审计目标,审计目的 ?V=ZIGj
audit of financial statements 会计报表审计,财务报表审计 o|:b;\)b
audit opinion 审计意见 |df Pki{
audit period 被审计期间,被审计年度 xo&_bMO
audit plan 审计计划 <lPG=Xt
audit planning 编制审计计划,制定审计计划,审计计划 _VN?#J)o
audit planning stage 审计计划阶段 J8(lIk:e
audit procedure 审计程序 x,-75
audit programme 审计程序表,具体审计计划 T -2t.Xs
audit report 审计报告 )&O
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 G` A4|+W"
audit report with a qualified opinion 有保留意见的审计报告 m0SlOgRsk
audit report with an adverse opinion 否定意见的审计报告 T^KKy0ZGM
audit report with dual dates 双重日期审计报告 ^x,YW]AS}
audit reporting stage 审计报告阶段 %> eiAB_b
audit responsibility 审计责任 8<.Oq4ku
audit results 审计结果 {\5
audit risk 审计风险 ~
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audit sampling 审计抽样 kevrsV]/$
audit sampling techniques 审计抽样方法,审计抽样技术 4VSU8tK|N]
audit strategies 审计策略 Q%G8U#Tm
audit summary 审计总结,审计小结 2ilQX
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audit team 审计小组 Hn"RH1Zy
audit test 审计测试 r19
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audit trail 审计轨迹
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audit work 审计工作 D@.6>:;il
audit working paper 审计工作底稿 oPM96
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audited financial statement 审计会计报表,已审计财务报表 PZ9I`P!C
Auditing Guidelines (the~) 审计规范指南 R 9\*#c
auditing standards 审计准则 Yq
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audit-oriented working paper (审计)业务类工作底稿 Z9|P'R(l
authorisation 授权 ?tbrbkx
authorisation of transaction 交易的授权 ZE}}W_
availability 可获得性 &QgR*,5eo
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balance 余额;差额;平衡 &8lZNv8;(p
balance sheet 资产负债表 e"<OELA
bank 银行 |{ip T SH
bank account 银行账户,银行户头 o+'6`g'8
bank statement 银行对账单 1+s;FJ2}
barter transaction 易货交易,以物换物交易 sgFEK[w
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basis of audit 审计依据 4hj|cCrO
basis of preparation (会计报表的)编制基础 4r}51 N\
book of account 账目,账簿 (9a^$C*
borrowing 借款,贷款,借债 7[)E>XRE
branch 分支,分支机构,分店 W<g1<z\f
brought forward (账户余额等的)承上年,承上期,承上页 <5051UEu
budget 预算 ygcm|PrS
building 建筑物;大楼 ]f_p8?j"
business conditions 业务情况,经营情况 2^7`mES
business licence (企业等的)营业执照 @yYkti;4-
business relation 业务关系 F^:3?JA_
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