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 A.7:.5Cx'
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审计词汇英汉对照 1lyJ;6i6L
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ability to continue as a going concern 持续经营能力 VlW#_
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acceptability 可接受性,可接受程度 ~`2w
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acceptable level of detection risk 检查风险的可接受水平 Rf@D]+v
acceptance of engagement 接受委托 8D]:>[|E
accepting the engagement for the first time 首次接受委托 *nNzhcuR
access to asset 对资产的接触 Mq) n=M
according to 根据,依据,依照 Myss$gt}
account balance 账户余额 !f_GR Pj'
account for 对……进行会计处理,核算;解释 dJ\6m!Mp
accounting 会计,会计学 /H.QGPr
accounting advisory serve 会计咨询服务 !8&,GT
accounting firm 会计师事务所 ^|}C!t+
accounting information 会计信息,会计资料 5A 1oZ+C#
accounting period 会计期间 T#Pz_
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accounting policies 会计政策 8o8FL~&]
accounting professional bodies 会计职业组织,会计职业团体 o;Ijv\Em
accounting records 会计记录 #oMbE<//"
accounting responsibility 会计责任 A/N*Nc
accounting service 会计服务 }yqRz6=YB
accounting standards 会计准则 20m6-rkI<}
Accounting Standards for Business Enterprises 企业会计准则 >_M}l@1
accounting system 会计系统 X:-X3mV9{
accounting treatment 会计处理 <[C9F1]Ya
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 kF'^!Hp
addressee 收件人,收信人 7ka^y k@Q
Administration of State-owned Assets (the~) 国有资产管理局 G B!3`
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administrative laws and regulations 行政法规 4zghM<
adverse impact 不利影响,负面影响 kFv\V
adverse opinion 反对意见 1=#r$H
advisory group 咨询组,顾问组 V5rnI\:7
agency fee 代理费,代理费用 TUhp
aggregate 总计,合计为…… x6HebIR+
alternation of document and record 变造文件和记录 X@ +:O-$
alternative audit procedures 替代审计程序,备选审计程序 m6V1m0M
amend 修改,修订 j5z, l
amortisation 摊销 IcL3.(!]l
analytical capacity 分析能力 Td[w<m+p<P
analytical procedures 分析性程序 ]Oc
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annual financial statements 年度会计报表,年度财务报表 `.aL>hf
appendix 附录,附表 )|LX_kyW
applicable 适用的 MSeO#X
applicable laws and regulations 适用的法规 Js+d4``W
application systems 应用系统 w|WZEu:0|
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; ;0E"4(S.q1
征用,挪用 /iif@5lw{
appropriate authorization 适当的授权 p@i U}SUaE
appropriateness of audit evidence 审计证据的适当性 `Q26Dk
approval 批准,核准 f<SSg*A;
assertion (会计报表上的)认定;确认 mXc/sh")X
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )I]E%ut{4,
asset 资产,财产 +lJuF/sS8m
asset restructuring 资产重组 rQ}4\PTi
assignment of duties 职责的划分 ]+0
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assistant 助理,助理人员 y NV$IN%
associated company 联属公司,联营公司 JoW*)3Z
association 联合,结合;协会,社团 6AUzS4O
assumption 假设,假定 QZ{&7mc>
at a given date 在某一特定时日 XyS#6D
attestation 鉴证,公证 ! qrF=a
attestation service 鉴证服务 {DN c7G
audit adjustment 审计调整 zQ{ Q>"-
audit areas 审计领域 ZfT%EPoZ:
audit conclusion 审计结论 } Q1$v~
audit effectiveness 审计效果 vzi=
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audit efficiency 审计效率 QN_5q5
audit engagement letter 审计业务约定书 \(T;@r
audit evidence 审计证据 D\
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audit fee 审计费 W<!q>8Xn?
audit files 审计档案 gEKJrAA
audit findings 审计中发现的事项 WY 2b
audit implementation stage 审计实施阶段 5B'-&.Aj+
audit mark 审计标识 )2S0OY.
audit materiality 审计重要性 FGwz5@|E
audit method 审计方法 KH pxWq
audit objective 审计目标,审计目的 fS#/-wugOB
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 .6O>P2m]a_
audit period 被审计期间,被审计年度 m.K"IXD
audit plan 审计计划 Rp`}"x9
audit planning 编制审计计划,制定审计计划,审计计划 P]Gsc
audit planning stage 审计计划阶段 9k 7|B>LT
audit procedure 审计程序 7h&xfrSrD
audit programme 审计程序表,具体审计计划 Br#]FB|tD
audit report 审计报告 =m} {g/Bk
audit report with a disclaimer of opinion 拒绝表示意见审计报告 d1
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audit report with a qualified opinion 有保留意见的审计报告 #S<>+,Lk
audit report with an adverse opinion 否定意见的审计报告 }d.R=A9L
audit report with dual dates 双重日期审计报告 ?9?0M A<[i
audit reporting stage 审计报告阶段 )>\Ne~%
audit responsibility 审计责任 ?rBj{]=
audit results 审计结果 2#+@bk>^{
audit risk 审计风险 \XRViG,|5
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 [*}[W6
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audit strategies 审计策略 .\U+`>4av
audit summary 审计总结,审计小结 ybS7uo
audit team 审计小组 I*lq0&
audit test 审计测试 qsJA|z&6x
audit trail 审计轨迹 6Ir
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audit work 审计工作 Q8:u 1$}
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 a S<JsB
Auditing Guidelines (the~) 审计规范指南 |AFF*]e S
auditing standards 审计准则 |qI_9#M\(
audit-oriented working paper (审计)业务类工作底稿 %J|EDf,M
authorisation 授权 y|MW-|0=!
authorisation of transaction 交易的授权 :eIBK
availability 可获得性 #mllVQ
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balance 余额;差额;平衡 hJd#Gc~*M
balance sheet 资产负债表 sXhtn'<v
bank 银行 a3O_8GU
bank account 银行账户,银行户头 JpuW
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bank statement 银行对账单 aaaC8;.
barter transaction 易货交易,以物换物交易 E#H
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basis of audit 审计依据 r
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basis of preparation (会计报表的)编制基础 \!S C;
book of account 账目,账簿 @L0w
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borrowing 借款,贷款,借债 q1?2
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branch 分支,分支机构,分店 JWn9&WK
brought forward (账户余额等的)承上年,承上期,承上页 &0>{mq}p,:
budget 预算 ,Y`C7Px
building 建筑物;大楼 ^2mXXAQf7^
business conditions 业务情况,经营情况 ,/d-o;W
business licence (企业等的)营业执照 <|2_1[,sl
business relation 业务关系 "V9!srIC
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