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 gs-@hR.,s0
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审计词汇英汉对照 0 S2v"(_T
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A Y.(v{l
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ability to continue as a going concern 持续经营能力 8Kk3_ y
acceptability 可接受性,可接受程度 SF"#\{cjj
acceptable level of detection risk 检查风险的可接受水平 OZa88&
acceptance of engagement 接受委托 PE|PwqX
accepting the engagement for the first time 首次接受委托 /=q.tDH=I
access to asset 对资产的接触 UDVf@[[hN
according to 根据,依据,依照 "I@
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account balance 账户余额 Y>G*'[U
account for 对……进行会计处理,核算;解释 RA}U#D:$i
accounting 会计,会计学 d&5c_6oW
accounting advisory serve 会计咨询服务 8,_ -0_^$
accounting firm 会计师事务所 hR!}u}ECd
accounting information 会计信息,会计资料 #n=A)#'my
accounting period 会计期间 pFEZDf}:
accounting policies 会计政策 YsZ
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accounting professional bodies 会计职业组织,会计职业团体 nW~$
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accounting records 会计记录 u]P03B
accounting responsibility 会计责任 =w?M_[&K)
accounting service 会计服务 zuk"
accounting standards 会计准则 !O 4<I_EY{
Accounting Standards for Business Enterprises 企业会计准则 sRi?]9JIl
accounting system 会计系统 {x7=;-
accounting treatment 会计处理 Sf=F cb
accuracy 准确性,精确性 Y~:}l9Qs
additional audit procedures 追加审计程序 {>
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addressee 收件人,收信人 El'yiJ
Administration of State-owned Assets (the~) 国有资产管理局 R!@|6=]iG
administrative laws and regulations 行政法规 r }ZLf
adverse impact 不利影响,负面影响 ;CA ?eI
adverse opinion 反对意见 7AI3|Ts]p
advisory group 咨询组,顾问组 @+iC/
agency fee 代理费,代理费用 "\4]X"3<+
aggregate 总计,合计为…… C%0<1mp
alternation of document and record 变造文件和记录 Y 5Qb4Sa
alternative audit procedures 替代审计程序,备选审计程序 a#^_"GX
amend 修改,修订 D*CIE\
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amortisation 摊销 =x=1uXQv5
analytical capacity 分析能力 "!xvpsy
analytical procedures 分析性程序 "|F.'qZrm
annual financial statements 年度会计报表,年度财务报表 aF,jJ}On
appendix 附录,附表 ri#,ec|J
applicable 适用的 e)*mC oR
applicable laws and regulations 适用的法规 1po"gVot
application systems 应用系统 (~=Qufy
apply consistently 一贯地执行,一贯地实施 |^Y*~d<H
appropriate 适当的,合适的; Hr
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征用,挪用 hN& yc
appropriate authorization 适当的授权 ^OsA+Ea\
appropriateness of audit evidence 审计证据的适当性 YfTd
approval 批准,核准 ?68$3;
assertion (会计报表上的)认定;确认 c =jcvDQ6W
assessed level of control risk 对控制风险的评估,控制风险的评估水平 v$[ @]`
asset 资产,财产 chKF6n
asset restructuring 资产重组 :/>7$)+
assignment of duties 职责的划分 4Sg<r,G
assistant 助理,助理人员 9+]ZH.(YE
associated company 联属公司,联营公司 sXSj OUI
association 联合,结合;协会,社团 <dq,y>
assumption 假设,假定 Coga-: 2vu
at a given date 在某一特定时日 D9}d]9]$
attestation 鉴证,公证 E^oEG4X@
attestation service 鉴证服务 (xucZ
audit adjustment 审计调整 K.:6YXVs<
audit areas 审计领域 (nkUeQQ
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audit conclusion 审计结论 !JT<(I2
audit effectiveness 审计效果 )fxo
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audit efficiency 审计效率 M/n[&
audit engagement letter 审计业务约定书 $
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audit evidence 审计证据 B$K7L'e+-
audit fee 审计费
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audit files 审计档案
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audit findings 审计中发现的事项 VaD
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audit implementation stage 审计实施阶段 R=2
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audit mark 审计标识 ^AovkK(p
audit materiality 审计重要性 ,$hQ(yF
audit method 审计方法 ,2=UuW"K
audit objective 审计目标,审计目的 B ]|5?QP-
audit of financial statements 会计报表审计,财务报表审计 ?3]h~(=
audit opinion 审计意见 /V#MLPA
audit period 被审计期间,被审计年度 0!3!?E <
audit plan 审计计划 wo,""=l
audit planning 编制审计计划,制定审计计划,审计计划 [VfLv.8
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audit planning stage 审计计划阶段 I T*fjUY&
audit procedure 审计程序 2jI4V;H8g
audit programme 审计程序表,具体审计计划 :d!i[W*
audit report 审计报告 Y}V)4j
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Up]VU9z
audit report with a qualified opinion 有保留意见的审计报告 oN1!>S9m
audit report with an adverse opinion 否定意见的审计报告 Pur"9jHa4
audit report with dual dates 双重日期审计报告 S+` !%hJ
audit reporting stage 审计报告阶段 >i><s>=I`
audit responsibility 审计责任 ANA2S*r
audit results 审计结果 ,gFL Wb`B'
audit risk 审计风险 \GjXsR*b5
audit sampling 审计抽样 ~G|{qVO7A
audit sampling techniques 审计抽样方法,审计抽样技术 '^P*F9
audit strategies 审计策略 kphy7>Km
audit summary 审计总结,审计小结 !Szgph"ul
audit team 审计小组
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audit test 审计测试 % xH>0
audit trail 审计轨迹 jzu l{'g
audit work 审计工作 : L6-{9$
audit working paper 审计工作底稿 )_x8?:lv
audited financial statement 审计会计报表,已审计财务报表 dK=D=5r,
Auditing Guidelines (the~) 审计规范指南 sT;=7L<TA
auditing standards 审计准则 t<KEx^gb
audit-oriented working paper (审计)业务类工作底稿 2u I`$A:
authorisation 授权 1xFhhncf
authorisation of transaction 交易的授权 h0y\,iWXb
availability 可获得性 erAZG)
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balance 余额;差额;平衡 `9G$p|6
balance sheet 资产负债表 @; j0c_^"!
bank 银行 z=8_%r
bank account 银行账户,银行户头 _If@#WnoyA
bank statement 银行对账单 eAenkUBz6,
barter transaction 易货交易,以物换物交易 g-T X;(
basis of audit 审计依据 ]UpHD.Of[t
basis of preparation (会计报表的)编制基础 ( .6tz
book of account 账目,账簿 aa
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borrowing 借款,贷款,借债 *}Ae9
branch 分支,分支机构,分店 h} b^o*
brought forward (账户余额等的)承上年,承上期,承上页 Qbe{/
budget 预算 o^.s!C%
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building 建筑物;大楼 *{4{<O<4
business conditions 业务情况,经营情况 ggYIq*4
business licence (企业等的)营业执照 'amex
business relation 业务关系 9N3oVHc?
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