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 m
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审计词汇英汉对照 #=,(JmQPt
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ability to continue as a going concern 持续经营能力 6XV<?
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acceptability 可接受性,可接受程度 2j&@p>
acceptable level of detection risk 检查风险的可接受水平 g"8 .}1)~r
acceptance of engagement 接受委托 SW?p?<
accepting the engagement for the first time 首次接受委托 2XSHZ|;
access to asset 对资产的接触 sq0 PBEqq
according to 根据,依据,依照 lhLGG
account balance 账户余额 1cJsj
account for 对……进行会计处理,核算;解释 mxG ]kqi
accounting 会计,会计学 /.Jb0h[W1
accounting advisory serve 会计咨询服务 P9Q2gVGAO{
accounting firm 会计师事务所 1(dj[3Mt
accounting information 会计信息,会计资料 d]v+mVAyE
accounting period 会计期间 r0dDHj
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accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 t-e5ld~a
accounting records 会计记录 MtmOUI&'
accounting responsibility 会计责任 K`KLC.j
accounting service 会计服务 z4U9n'{
accounting standards 会计准则 }=}>9DSM
Accounting Standards for Business Enterprises 企业会计准则 m~l
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accounting system 会计系统 7*H:Ob)9k
accounting treatment 会计处理 Z@rN_WXx
accuracy 准确性,精确性 l:(Rb-Wy
additional audit procedures 追加审计程序 y9HK |
addressee 收件人,收信人 Es5p}uh.[Y
Administration of State-owned Assets (the~) 国有资产管理局 2&(sa0*y
administrative laws and regulations 行政法规 p9ZXbAJ{
adverse impact 不利影响,负面影响 u:gtOjk2
adverse opinion 反对意见 fZWGn6$
advisory group 咨询组,顾问组 P>QpvSd_#
agency fee 代理费,代理费用 .m4;^S2cO
aggregate 总计,合计为…… C*70;:b
alternation of document and record 变造文件和记录 gPC@Yy
alternative audit procedures 替代审计程序,备选审计程序 ~%y @Xsot>
amend 修改,修订 f^<6`Aeq
amortisation 摊销 }ynT2a#LU'
analytical capacity 分析能力 YoODR
analytical procedures 分析性程序 ?(zoTxD
annual financial statements 年度会计报表,年度财务报表 b3$k9dmxV+
appendix 附录,附表 2ef;NC.&n
applicable 适用的 F
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applicable laws and regulations 适用的法规 =H5\$&xj4.
application systems 应用系统 xyHejE}
apply consistently 一贯地执行,一贯地实施 q 2?X"!
appropriate 适当的,合适的; t2{~bzq1X
征用,挪用 H^%.=kf
appropriate authorization 适当的授权 wFn[9_`*
appropriateness of audit evidence 审计证据的适当性 VDEv>u4
approval 批准,核准 [Gr*,nVvB
assertion (会计报表上的)认定;确认 >um
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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 w5C*L)l
asset 资产,财产 J]/}ojW3
asset restructuring 资产重组 wwd'0P`/
assignment of duties 职责的划分 -#&kYK#Ph
assistant 助理,助理人员 _sHK*&W{CT
associated company 联属公司,联营公司 4g
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association 联合,结合;协会,社团 uV6g[J
assumption 假设,假定 b
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at a given date 在某一特定时日 [\ )Ge
attestation 鉴证,公证 ekSY~z=/u
attestation service 鉴证服务 $6f\uuTU2"
audit adjustment 审计调整 |PVt}*0"
audit areas 审计领域 3eIr{xs
audit conclusion 审计结论 ZDLMMXx>
audit effectiveness 审计效果 D #2yIec
audit efficiency 审计效率 \&xl{64
audit engagement letter 审计业务约定书 ;-mdi/*g
audit evidence 审计证据 7hNb/O004
audit fee 审计费 7LZ^QC
audit files 审计档案 h\[\\m
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audit findings 审计中发现的事项 <!^
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audit implementation stage 审计实施阶段 }E<^gAh}
audit mark 审计标识 E;\M1(\u
audit materiality 审计重要性 7()?C}Ni-
audit method 审计方法 _uxPx 21g}
audit objective 审计目标,审计目的 3C>qh{z"
audit of financial statements 会计报表审计,财务报表审计 *e.*=$
audit opinion 审计意见 +5
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audit period 被审计期间,被审计年度 =Ov7C[(
audit plan 审计计划 iAO5"(>}?
audit planning 编制审计计划,制定审计计划,审计计划 QOFvsJ<s
audit planning stage 审计计划阶段 'w/qcD-
audit procedure 审计程序 7G2PMe;$m
audit programme 审计程序表,具体审计计划 Jcf"#u-Q/
audit report 审计报告 =J'P.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 T8J4C=?/
audit report with a qualified opinion 有保留意见的审计报告 FVWfDQ$&v
audit report with an adverse opinion 否定意见的审计报告 l)8&Ip
audit report with dual dates 双重日期审计报告 Xh3;
audit reporting stage 审计报告阶段 ?2J?XS>
audit responsibility 审计责任 n$+M%}/f
audit results 审计结果 HZJL/=;
audit risk 审计风险 N_wp{4 0/
audit sampling 审计抽样 {5Lj8N5
audit sampling techniques 审计抽样方法,审计抽样技术 oY9FK{
audit strategies 审计策略 GY!C|7kN
audit summary 审计总结,审计小结 8^ep/ b&|
audit team 审计小组 '"YYj$>
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audit test 审计测试 =jAFgwP\
audit trail 审计轨迹
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audit work 审计工作 Nud,\mXrY[
audit working paper 审计工作底稿 bi[7!VQf
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 ;<Q
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auditing standards 审计准则 D#rrW?-z
audit-oriented working paper (审计)业务类工作底稿 7ETjn)%bs
authorisation 授权 mB 55PYA
authorisation of transaction 交易的授权 !>.vh]8g
availability 可获得性 Q
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balance 余额;差额;平衡 qt?*MyfV
balance sheet 资产负债表 /I{R23o
bank 银行 n@>wwp
bank account 银行账户,银行户头 '&yg{n
bank statement 银行对账单 y.a]r7
barter transaction 易货交易,以物换物交易 $xW**&
basis of audit 审计依据 fv'4f$U
basis of preparation (会计报表的)编制基础 fib#CY
book of account 账目,账簿 kT oOIx
borrowing 借款,贷款,借债 rzLd"`
branch 分支,分支机构,分店 laREjN/\`
brought forward (账户余额等的)承上年,承上期,承上页 19u =W(
budget 预算 _9If/RD
building 建筑物;大楼 |7F*MP
business conditions 业务情况,经营情况 P~7.sM
business licence (企业等的)营业执照 ~UMOT!4}3
business relation 业务关系 %_)zWl
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