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 Vao3D8
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审计词汇英汉对照 qI\B
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ability to continue as a going concern 持续经营能力 N5fMMi(O
acceptability 可接受性,可接受程度 2 wZyUB;
acceptable level of detection risk 检查风险的可接受水平 HG})VPBa
acceptance of engagement 接受委托 DzvGR)>/
accepting the engagement for the first time 首次接受委托 `"E<%$|ZQy
access to asset 对资产的接触 }Q>??~mVl
according to 根据,依据,依照 =ThacZHb8
account balance 账户余额 ^(yU)k3pu
account for 对……进行会计处理,核算;解释 sX=_|<[
accounting 会计,会计学 Y3f2RdGl
accounting advisory serve 会计咨询服务 [Q20c<,
accounting firm 会计师事务所 c<
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accounting information 会计信息,会计资料 0-A@X>6bs
accounting period 会计期间 [6a&9#[A
accounting policies 会计政策 k%ckV`y
accounting professional bodies 会计职业组织,会计职业团体 km!jxs
accounting records 会计记录 I78huYAYA
accounting responsibility 会计责任 c
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accounting service 会计服务 lA7\c#
accounting standards 会计准则 r}])V[V
Accounting Standards for Business Enterprises 企业会计准则 (K->5rSU
accounting system 会计系统 p\/;^c`7
accounting treatment 会计处理 D&#ph%U,P
accuracy 准确性,精确性 XhJbBVS|
additional audit procedures 追加审计程序 #s^~'2^%4
addressee 收件人,收信人 o8ADAU"
Administration of State-owned Assets (the~) 国有资产管理局 n8>(m,
administrative laws and regulations 行政法规 q%GlS=o"
adverse impact 不利影响,负面影响 XQL]I$?
adverse opinion 反对意见 elm]e2)F
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 V@Fj!
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aggregate 总计,合计为…… Q+'QJ7fw'|
alternation of document and record 变造文件和记录 VE5M}kDCZ
alternative audit procedures 替代审计程序,备选审计程序 p_2-(n@
amend 修改,修订 yGtGhP8
amortisation 摊销 72 >/@
analytical capacity 分析能力 'uw=)8t7
analytical procedures 分析性程序 zHvG3Ed@
annual financial statements 年度会计报表,年度财务报表 }*I:0"WH
appendix 附录,附表 x*uQBNf=
applicable 适用的 z>X<Di&x)
applicable laws and regulations 适用的法规 -5t.1/
application systems 应用系统 ril4*$e7^\
apply consistently 一贯地执行,一贯地实施 v-mhqhb
appropriate 适当的,合适的; 7 xm>+(
征用,挪用 INj2B@_
appropriate authorization 适当的授权 U6@j=|q
appropriateness of audit evidence 审计证据的适当性 ZkZTCb`/l
approval 批准,核准 (:]on^|
assertion (会计报表上的)认定;确认 oO8V0VE\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 <Sx-Ca7
asset 资产,财产 1FiFP5
asset restructuring 资产重组 Bdd>r#
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assignment of duties 职责的划分 L^zF@n^5A
assistant 助理,助理人员 2'zYrdem
associated company 联属公司,联营公司 =N%;HfUD
association 联合,结合;协会,社团 h{&}p-X&[
assumption 假设,假定 9,`eYAu
at a given date 在某一特定时日 IMDGinHAy
attestation 鉴证,公证 <Prz
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attestation service 鉴证服务 i?&g;_n^
audit adjustment 审计调整 xG^6'<
audit areas 审计领域 H_<X\(
audit conclusion 审计结论 ' s6SKjZS
audit effectiveness 审计效果 "
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audit efficiency 审计效率 S0 AaJty
audit engagement letter 审计业务约定书 J`*!U4
audit evidence 审计证据 P<@V
audit fee 审计费 1\_S1ZS
audit files 审计档案 "[ 091 <
audit findings 审计中发现的事项 |Y6+Y{|\
audit implementation stage 审计实施阶段 Q^qdm5}UkW
audit mark 审计标识 <V-D
audit materiality 审计重要性 Rs<li\GS
audit method 审计方法 G
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audit objective 审计目标,审计目的 1 U|IN=
audit of financial statements 会计报表审计,财务报表审计 BuE=(v2}
audit opinion 审计意见 a.r+>44M
audit period 被审计期间,被审计年度 cZ{-h
audit plan 审计计划 4#o Lf1
audit planning 编制审计计划,制定审计计划,审计计划 k/&~8l.$
audit planning stage 审计计划阶段 ]YP J.[n
audit procedure 审计程序 %B&y^mZv*\
audit programme 审计程序表,具体审计计划 H +O7+=&
audit report 审计报告 Ungex@s_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `J%iFm/5*
audit report with a qualified opinion 有保留意见的审计报告 G{,X_MZ%
audit report with an adverse opinion 否定意见的审计报告 t7"vAjZU
audit report with dual dates 双重日期审计报告 y Q_lJIX
audit reporting stage 审计报告阶段 lC8DhRd0_
audit responsibility 审计责任 aB6F<"L,
audit results 审计结果 2nL[P#r
audit risk 审计风险 l0^~0xlED
audit sampling 审计抽样 N<lO!x1[H*
audit sampling techniques 审计抽样方法,审计抽样技术 9%i|_c}
audit strategies 审计策略 Q{ibH=^
audit summary 审计总结,审计小结 $n30[P@p;
audit team 审计小组 Bw]Y71
audit test 审计测试 ~|_s2T
audit trail 审计轨迹 'gDhi!h%
audit work 审计工作 8cV3VapF
audit working paper 审计工作底稿 bT^6AtsJ
audited financial statement 审计会计报表,已审计财务报表 YY\$lM
Auditing Guidelines (the~) 审计规范指南 $wgHaSni
auditing standards 审计准则 fO+$`r>9
audit-oriented working paper (审计)业务类工作底稿 95
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authorisation 授权 6 XZF8W
authorisation of transaction 交易的授权 K'6dlwn).
availability 可获得性 r~&[Gaw
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balance 余额;差额;平衡 ]m _<lRye
balance sheet 资产负债表 K+=cNC4B
bank 银行 IUt/V^
bank account 银行账户,银行户头 W+v7OSd92
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 IkzY
basis of audit 审计依据 yMdE[/+3
basis of preparation (会计报表的)编制基础 T}%8Vlt]
book of account 账目,账簿 F|,_k%QP
borrowing 借款,贷款,借债 'jr\F2
branch 分支,分支机构,分店 hG~TqH^}B
brought forward (账户余额等的)承上年,承上期,承上页 }YiE}+VW|
budget 预算 C5q
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building 建筑物;大楼 \e89 >m
business conditions 业务情况,经营情况 0+\%os V
business licence (企业等的)营业执照 6Qo
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business relation 业务关系 ~]CQ
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