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 kStnb?nk
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审计词汇英汉对照 -8; 7Sp1
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ability to continue as a going concern 持续经营能力 >pU$wq|i
acceptability 可接受性,可接受程度 Lx\8Z=
acceptable level of detection risk 检查风险的可接受水平 A0o-:n Fu
acceptance of engagement 接受委托 LCZ\4g05
accepting the engagement for the first time 首次接受委托 5]NqRI^0
access to asset 对资产的接触 j}%ja_9S
according to 根据,依据,依照 LgKaPg$
account balance 账户余额
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account for 对……进行会计处理,核算;解释 ~<O7$~
accounting 会计,会计学 tXoWwQD;Y
accounting advisory serve 会计咨询服务 xDG2ws=@D
accounting firm 会计师事务所 0rOfrTNOz%
accounting information 会计信息,会计资料 w1hPc!I
accounting period 会计期间 Tu
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accounting policies 会计政策 RX>xB
accounting professional bodies 会计职业组织,会计职业团体 hWM<
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accounting records 会计记录 [0(B>a3J
accounting responsibility 会计责任 ~ DBcIy?
accounting service 会计服务 :Pvzl1
accounting standards 会计准则 =T-&j60
Accounting Standards for Business Enterprises 企业会计准则 GNgKo]u
accounting system 会计系统 >[9J?H
accounting treatment 会计处理 $CY~5A `l9
accuracy 准确性,精确性 mR&H9NG
additional audit procedures 追加审计程序 =8t]\Y?
addressee 收件人,收信人 eFaO7mz5V%
Administration of State-owned Assets (the~) 国有资产管理局 F<L
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administrative laws and regulations 行政法规 W{5#@_pL
adverse impact 不利影响,负面影响 K@sV\"U(*E
adverse opinion 反对意见 2[Z,J%:0
advisory group 咨询组,顾问组 kddZZA3`
agency fee 代理费,代理费用 Z)! qW?
aggregate 总计,合计为…… Hc>m;[M)l
alternation of document and record 变造文件和记录 uEktQ_u[
alternative audit procedures 替代审计程序,备选审计程序 8 7BHq)
amend 修改,修订 [#l*
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amortisation 摊销 n2]/v{E;/
analytical capacity 分析能力 !D@ZYK;
analytical procedures 分析性程序 ]Bcp;D
annual financial statements 年度会计报表,年度财务报表 ~tBYIkvWT
appendix 附录,附表 ox(j^x]NC
applicable 适用的 \!k1a^ZP
applicable laws and regulations 适用的法规 ex::m&
application systems 应用系统 -&3hEv5
apply consistently 一贯地执行,一贯地实施 qHuZcht
appropriate 适当的,合适的; zbk q
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appropriate authorization 适当的授权 )\eI
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appropriateness of audit evidence 审计证据的适当性 |2RC# ]/-Y
approval 批准,核准 U&Wt%U{
assertion (会计报表上的)认定;确认 '^No)n\`
assessed level of control risk 对控制风险的评估,控制风险的评估水平 X;i~<Tq
asset 资产,财产 3on7~*
asset restructuring 资产重组 iH/6M
assignment of duties 职责的划分 <~6h|F8
assistant 助理,助理人员 fDT%!
associated company 联属公司,联营公司 }q $5ig
association 联合,结合;协会,社团 ;5zz<;Zy
assumption 假设,假定 s$cK(S#
at a given date 在某一特定时日 o=50>$5jlS
attestation 鉴证,公证 r[BVvX/,F
attestation service 鉴证服务 x[$z({Yf
audit adjustment 审计调整 >33=<~#n
audit areas 审计领域 ~F4fFQ-yy
audit conclusion 审计结论 ]^lw*724'>
audit effectiveness 审计效果 ;A]@4*q
audit efficiency 审计效率 DVSL [p?_
audit engagement letter 审计业务约定书 w2
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audit evidence 审计证据 7
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audit fee 审计费
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audit files 审计档案 P{wF"vf
audit findings 审计中发现的事项 hp#W9@NR
audit implementation stage 审计实施阶段 t=Xv;=daB
audit mark 审计标识 I1pWaQ0
audit materiality 审计重要性 *M:B\D
audit method 审计方法 .}O[dR
audit objective 审计目标,审计目的 q1QL@Ax
audit of financial statements 会计报表审计,财务报表审计 H@q?v+2
audit opinion 审计意见 Hea;?4Vg
audit period 被审计期间,被审计年度 9QDFEYG
audit plan 审计计划 P(+&OoY2
audit planning 编制审计计划,制定审计计划,审计计划 k< y>)
audit planning stage 审计计划阶段 iV&6nh(
audit procedure 审计程序 $,,op(
audit programme 审计程序表,具体审计计划 3BtaH#ZY
audit report 审计报告 fA+,TEB~d
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \QYFAa
audit report with a qualified opinion 有保留意见的审计报告 ~]nSSD)\
audit report with an adverse opinion 否定意见的审计报告 SKkUU^\#R`
audit report with dual dates 双重日期审计报告 ti
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audit reporting stage 审计报告阶段 sg$rzT-S4
audit responsibility 审计责任 _#r+ !e
audit results 审计结果 a-=8xs'
audit risk 审计风险 /ro=?QYb
audit sampling 审计抽样 #vti+A~n,4
audit sampling techniques 审计抽样方法,审计抽样技术 }+C2I
audit strategies 审计策略 9%B\/&f
audit summary 审计总结,审计小结 c_vqL$Dl
audit team 审计小组 G/7cK\^u
audit test 审计测试 m 8aITd8
audit trail 审计轨迹 2QJ{a46}
audit work 审计工作 v":x4!kdX
audit working paper 审计工作底稿 orWbU
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audited financial statement 审计会计报表,已审计财务报表 "#{4d),r
Auditing Guidelines (the~) 审计规范指南 umt.Um.m2
auditing standards 审计准则 ~N<4L>y<
audit-oriented working paper (审计)业务类工作底稿 W g02 A\
authorisation 授权 >zXsNeGQR
authorisation of transaction 交易的授权 yCVI\y\B
availability 可获得性 %M7` Hwu
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balance 余额;差额;平衡 Rm255zp
balance sheet 资产负债表 ^(f"v
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bank 银行 EfCx`3~EX
bank account 银行账户,银行户头 -o$QS,
bank statement 银行对账单 /5Oa,NS7
barter transaction 易货交易,以物换物交易 Rb%8)t
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basis of audit 审计依据 G
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basis of preparation (会计报表的)编制基础 +yk24
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book of account 账目,账簿 j4|N-:
borrowing 借款,贷款,借债 P)Rh=U
branch 分支,分支机构,分店 Y@N,qHtz
brought forward (账户余额等的)承上年,承上期,承上页 ,
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budget 预算 ABD)}n=%c
building 建筑物;大楼 _qw?@478
business conditions 业务情况,经营情况 { g/0x,-Z
business licence (企业等的)营业执照 %oZ6l*
business relation 业务关系 0K`#>}W#X
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