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 k)[} 3oq
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审计词汇英汉对照 kNI m90,g
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ability to continue as a going concern 持续经营能力 q+~z# jFX
acceptability 可接受性,可接受程度 GLwL'C'591
acceptable level of detection risk 检查风险的可接受水平 Q~,E
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acceptance of engagement 接受委托 9'3bzhT$
accepting the engagement for the first time 首次接受委托 <eO 7b6_
access to asset 对资产的接触 u4IgPCTZ+
according to 根据,依据,依照 H$Q$3Q!`
account balance 账户余额 )P[B!
account for 对……进行会计处理,核算;解释 ]g IXG`
accounting 会计,会计学 6"|PJ_@P
accounting advisory serve 会计咨询服务 W$EX6jTGI
accounting firm 会计师事务所 'h O+ b
accounting information 会计信息,会计资料 XZV)4=5iSO
accounting period 会计期间 D?}LKs[
accounting policies 会计政策 .W,<]L '
accounting professional bodies 会计职业组织,会计职业团体 %saTyF,
accounting records 会计记录 N?kXAT
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accounting responsibility 会计责任 9=rYzA?)+
accounting service 会计服务 18}L89S>
accounting standards 会计准则 k|BY 7C
Accounting Standards for Business Enterprises 企业会计准则 }C/
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accounting system 会计系统 $B
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accounting treatment 会计处理 pP{b!1
accuracy 准确性,精确性 %a5Sc|&-
additional audit procedures 追加审计程序 IB}.J,=
addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局 ^dZ,Itho
administrative laws and regulations 行政法规 /#
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adverse impact 不利影响,负面影响 O~">-'f
adverse opinion 反对意见 g[8VfIe
advisory group 咨询组,顾问组 &4O"Xs`ka
agency fee 代理费,代理费用 MG8-1M
aggregate 总计,合计为…… $]|_xG-6{
alternation of document and record 变造文件和记录 cn<9!2a
alternative audit procedures 替代审计程序,备选审计程序 }=?r`J+Ev;
amend 修改,修订 5c{=/}Y
amortisation 摊销 {
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analytical capacity 分析能力 K._1sOw'"Y
analytical procedures 分析性程序 xdYjl.f
annual financial statements 年度会计报表,年度财务报表 0 v/+%%4}
appendix 附录,附表 vIN6W
applicable 适用的 m( B6FPjr
applicable laws and regulations 适用的法规 @a%,0Wn
application systems 应用系统 PA`b~Ct
apply consistently 一贯地执行,一贯地实施 zFP}=K:o)
appropriate 适当的,合适的; Qyt6+xL
征用,挪用 fN0D\Mu!)b
appropriate authorization 适当的授权 U!3nn#!yE
appropriateness of audit evidence 审计证据的适当性 &Radpb2p6
approval 批准,核准 qbqJ1^!6R
assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?Z1pPd@
asset 资产,财产 fkRb;aIl
asset restructuring 资产重组 _32ltnBX
assignment of duties 职责的划分 5Tn4iyg;B
assistant 助理,助理人员 5:iril
associated company 联属公司,联营公司 eC[g"Ef
association 联合,结合;协会,社团 uKpl+>
assumption 假设,假定 F
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at a given date 在某一特定时日 #n2GW^x
attestation 鉴证,公证 LwY_6[Ef
attestation service 鉴证服务 7T4rx53
audit adjustment 审计调整 ~{2@-qcm
audit areas 审计领域 [USXNe/
audit conclusion 审计结论 cTRCQ+W6:
audit effectiveness 审计效果 >f`}CLsY
audit efficiency 审计效率 -[^wYr=
audit engagement letter 审计业务约定书 f} Uw%S=w,
audit evidence 审计证据 cv#H
audit fee 审计费 %*eZoLDg]
audit files 审计档案 27u$VHwb
audit findings 审计中发现的事项 _QXo4z!a8
audit implementation stage 审计实施阶段 ,wRrx&
audit mark 审计标识 jVfC 4M7 ,
audit materiality 审计重要性 .rxc"fR4_
audit method 审计方法 fK4laDBTO
audit objective 审计目标,审计目的 I]I5!\\ &[
audit of financial statements 会计报表审计,财务报表审计 b#82G`6r
audit opinion 审计意见 V#3VRh
audit period 被审计期间,被审计年度 u6(7#n02
audit plan 审计计划 <U1uuOt
audit planning 编制审计计划,制定审计计划,审计计划 [K"v)B'
audit planning stage 审计计划阶段 *}[@*
audit procedure 审计程序 Ir0er~f+z
audit programme 审计程序表,具体审计计划 {K[+nX=#
audit report 审计报告 Kl+*Sp!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {qOSs,+=L
audit report with a qualified opinion 有保留意见的审计报告 ZQ~?
audit report with an adverse opinion 否定意见的审计报告 (\WePOy&
audit report with dual dates 双重日期审计报告 .3ic%u;|D
audit reporting stage 审计报告阶段 c-M&cU+=L
audit responsibility 审计责任 N>]u;HjH
audit results 审计结果 RKjA`cJ
audit risk 审计风险 K32eZv`T7
audit sampling 审计抽样 oiFtPki
audit sampling techniques 审计抽样方法,审计抽样技术 PN\2 ^@>_
audit strategies 审计策略 $f)Y
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audit summary 审计总结,审计小结 (AwbZ n*
audit team 审计小组 q07rWPM
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audit test 审计测试 t%FS 5
audit trail 审计轨迹 r@ejU'uz
audit work 审计工作 $&a`zffG
audit working paper 审计工作底稿 mtTJm4
audited financial statement 审计会计报表,已审计财务报表 }>tUkXlhJ<
Auditing Guidelines (the~) 审计规范指南 r)7A# 3wId
auditing standards 审计准则 >!a*wf~]
audit-oriented working paper (审计)业务类工作底稿 Ge97e/CY
authorisation 授权 d6M
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authorisation of transaction 交易的授权 $}HSU>,%
availability 可获得性 sq<y2j1oF
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balance 余额;差额;平衡 x&;{4F Nw
balance sheet 资产负债表 :!r_dmJ
bank 银行 i<@|+*>M
bank account 银行账户,银行户头 ^8fO3<Jg
bank statement 银行对账单 X7n~Ws&s@
barter transaction 易货交易,以物换物交易 z6Mf>q
basis of audit 审计依据 A Ys<IMQ
basis of preparation (会计报表的)编制基础 -><?q t
book of account 账目,账簿 fY-{,+ `'
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 hVR=g!e#X
budget 预算 j~L{=ojz%
building 建筑物;大楼 9D
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business conditions 业务情况,经营情况 A4SM@ry
business licence (企业等的)营业执照 W=G[hT5L{
business relation 业务关系 6lZhV[~Z/
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