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 TJ#<wIiX
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审计词汇英汉对照 bj
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ability to continue as a going concern 持续经营能力 y "gYv
acceptability 可接受性,可接受程度 .F |yxj;I7
acceptable level of detection risk 检查风险的可接受水平 -GQ`n01
acceptance of engagement 接受委托 fi`*r\
accepting the engagement for the first time 首次接受委托 p9fx~[_5/
access to asset 对资产的接触 [Qr#JJ
according to 根据,依据,依照 .a?GC(
account balance 账户余额
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account for 对……进行会计处理,核算;解释 o[aRG7C
accounting 会计,会计学 rqSeh/<iD
accounting advisory serve 会计咨询服务 / F9BbG{
accounting firm 会计师事务所 -:Yx1Y3
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accounting information 会计信息,会计资料 =#^\9|?$
accounting period 会计期间 4;y*y tY*
accounting policies 会计政策 =56O-l7T*w
accounting professional bodies 会计职业组织,会计职业团体 ?$%#y u#.
accounting records 会计记录 iU5M_M$G
accounting responsibility 会计责任 (6!W8x7
accounting service 会计服务 "cj6i{x,~w
accounting standards 会计准则 vT)FLhH6*
Accounting Standards for Business Enterprises 企业会计准则 \\xoOA.
accounting system 会计系统 -6@#Nq_iWU
accounting treatment 会计处理 ]9F$/M#
accuracy 准确性,精确性 s&TPG0W
additional audit procedures 追加审计程序 s
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addressee 收件人,收信人 "KS
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Administration of State-owned Assets (the~) 国有资产管理局 a/^ojn
administrative laws and regulations 行政法规 ^|gD;OED7O
adverse impact 不利影响,负面影响 PVLLuv
adverse opinion 反对意见 3vepJ)D (
advisory group 咨询组,顾问组 ?t46TV'G
agency fee 代理费,代理费用 /'O?
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aggregate 总计,合计为…… A63=$
alternation of document and record 变造文件和记录 gd#+N]C_
alternative audit procedures 替代审计程序,备选审计程序 \AQ*T`Dq
amend 修改,修订 RR
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amortisation 摊销 lp+Uox
analytical capacity 分析能力 !59u z4
analytical procedures 分析性程序 ~U}0=lRVS
annual financial statements 年度会计报表,年度财务报表 )G
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appendix 附录,附表 4c0 =\v
applicable 适用的 K!g!tA$
applicable laws and regulations 适用的法规 zsOOx%
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application systems 应用系统 Y?IvG&])
apply consistently 一贯地执行,一贯地实施 lsq\CavbM
appropriate 适当的,合适的; c'O"</
征用,挪用 '(fQtQ%
appropriate authorization 适当的授权 j2^Vz{
appropriateness of audit evidence 审计证据的适当性 [&eG>zF"
approval 批准,核准 'A2^K5`3
assertion (会计报表上的)认定;确认 yzWVUqtXm
assessed level of control risk 对控制风险的评估,控制风险的评估水平 WstX>+?'
asset 资产,财产 Bre:_>*
asset restructuring 资产重组 .|
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assignment of duties 职责的划分 2:GS(%~
assistant 助理,助理人员 #l 7(WG
associated company 联属公司,联营公司 (}*1,N!#
association 联合,结合;协会,社团 xe`SnJgA
assumption 假设,假定 JP{Y Q:NF
at a given date 在某一特定时日 `"Lk@
attestation 鉴证,公证 Z@(m.&ZRx
attestation service 鉴证服务 7G':h0i8
audit adjustment 审计调整 ;2N:
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audit areas 审计领域 T]oVNy
audit conclusion 审计结论 `?=Y^+*!-
audit effectiveness 审计效果 *E.uqu>I
audit efficiency 审计效率 Xnc?oT+
audit engagement letter 审计业务约定书 gUGMoXSTI|
audit evidence 审计证据 ^J~5k,7jX
audit fee 审计费 5LaF'>1yY
audit files 审计档案 yi.GD~69
audit findings 审计中发现的事项 40=*Ul U-
audit implementation stage 审计实施阶段 ze"`5z26|
audit mark 审计标识 zt!)7HBo
audit materiality 审计重要性 vFwhe!
audit method 审计方法 i4Da 'Uk
audit objective 审计目标,审计目的 Fzmc#?
audit of financial statements 会计报表审计,财务报表审计 Fe L !%z
audit opinion 审计意见 @PzRHnT*
audit period 被审计期间,被审计年度 T|k_$LH
audit plan 审计计划 =j^
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audit planning 编制审计计划,制定审计计划,审计计划 bUU\bc
audit planning stage 审计计划阶段 xcE2hK/+
audit procedure 审计程序 __%){j
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audit programme 审计程序表,具体审计计划 WU\Bs2
audit report 审计报告 !,<rW<&;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 VPvQ]}g6k
audit report with a qualified opinion 有保留意见的审计报告 \)M
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audit report with an adverse opinion 否定意见的审计报告 U{52bH<
audit report with dual dates 双重日期审计报告 o)WzZ,\F^J
audit reporting stage 审计报告阶段 IE:;`e:\D
audit responsibility 审计责任 c8h71Cr
audit results 审计结果 %6Y\4Fe
audit risk 审计风险 QCJf
audit sampling 审计抽样 K?@x'q1
audit sampling techniques 审计抽样方法,审计抽样技术 tS3!cO\
audit strategies 审计策略 3w&Z:<
audit summary 审计总结,审计小结 m^$KDrkD
audit team 审计小组 tq=7HM
audit test 审计测试 e'X"uH Xt.
audit trail 审计轨迹 NqC}}N\,
audit work 审计工作 }xJ!0<Bs
audit working paper 审计工作底稿 M~U>"kX
audited financial statement 审计会计报表,已审计财务报表 (j&7`9<5
Auditing Guidelines (the~) 审计规范指南 :Qu.CvYF
auditing standards 审计准则 a|-B# S
audit-oriented working paper (审计)业务类工作底稿 Z x&= K"
authorisation 授权 7V%b!R}
authorisation of transaction 交易的授权 ?$@E}t8g\
availability 可获得性 6m0-he~
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balance 余额;差额;平衡 \SooIEl@
balance sheet 资产负债表 R-6km Tex>
bank 银行 'tDVSj
bank account 银行账户,银行户头 awgS5We|
bank statement 银行对账单 G&q@B`I
barter transaction 易货交易,以物换物交易 uQl=?085
basis of audit 审计依据 \Icd>>)*
basis of preparation (会计报表的)编制基础 _^h?JTU^
book of account 账目,账簿 .2
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borrowing 借款,贷款,借债 H<Zs2DP`
branch 分支,分支机构,分店 /6FPiASbS
brought forward (账户余额等的)承上年,承上期,承上页 %'MR;hQsd8
budget 预算 w|U7pUz
building 建筑物;大楼 yK>s]65&
business conditions 业务情况,经营情况 6$G@>QCBS
business licence (企业等的)营业执照 b
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business relation 业务关系 u>
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