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 sk#9x`Rw
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审计词汇英汉对照 `!zQ
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ability to continue as a going concern 持续经营能力 U!x0,sr
acceptability 可接受性,可接受程度 "=9-i-K9B
acceptable level of detection risk 检查风险的可接受水平 W7%p^;ZQ$
acceptance of engagement 接受委托 .H
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accepting the engagement for the first time 首次接受委托 ?x:m;z/
access to asset 对资产的接触 9Kc0&?q@D
according to 根据,依据,依照 h{\t*U54'
account balance 账户余额 DD2a
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account for 对……进行会计处理,核算;解释 lrCm9Oy
accounting 会计,会计学 \.5F](:
accounting advisory serve 会计咨询服务 :}^Rs9 '
accounting firm 会计师事务所 "PMO
accounting information 会计信息,会计资料 y^9bfMA
accounting period 会计期间 1JIG+ZN md
accounting policies 会计政策 6@&fvf
accounting professional bodies 会计职业组织,会计职业团体 |B
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accounting records 会计记录 JK[T]|G
accounting responsibility 会计责任 m[8IEKo
accounting service 会计服务 {!lNL[x
accounting standards 会计准则 hl`u"?rg
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 xf'LR[M
accounting treatment 会计处理 B
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accuracy 准确性,精确性 w_\nB}_
additional audit procedures 追加审计程序 I[@ts!YD
addressee 收件人,收信人 z3clUtC+
Administration of State-owned Assets (the~) 国有资产管理局 (m6EQoW^s+
administrative laws and regulations 行政法规 6Ux[,]GK
adverse impact 不利影响,负面影响 V>6QPA^
adverse opinion 反对意见 |0lLl^zp
advisory group 咨询组,顾问组 nQ|GqU\oA
agency fee 代理费,代理费用 >A<Df
aggregate 总计,合计为…… gglf\)E;}E
alternation of document and record 变造文件和记录 !-7_ +v>
alternative audit procedures 替代审计程序,备选审计程序 46ILs1T6
amend 修改,修订 AHq M7+r9
amortisation 摊销 tp@*=*^I
analytical capacity 分析能力 2H6:n
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analytical procedures 分析性程序 vlvvi()
annual financial statements 年度会计报表,年度财务报表 ]{<saAmJC
appendix 附录,附表 emA.{cVr!
applicable 适用的 rjXnDh]MC
applicable laws and regulations 适用的法规 XJc
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application systems 应用系统 ,}KwP*:Z
apply consistently 一贯地执行,一贯地实施 0fA=_=A,
appropriate 适当的,合适的; axtb<5&
征用,挪用 lVP |W:~K
appropriate authorization 适当的授权 eap8*ONl
appropriateness of audit evidence 审计证据的适当性 .wP/ai>}
approval 批准,核准 Vn^)
assertion (会计报表上的)认定;确认 W8y$Ve8m
assessed level of control risk 对控制风险的评估,控制风险的评估水平 vf[&7n
asset 资产,财产 eIsT!V"7
asset restructuring 资产重组 X
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assignment of duties 职责的划分 cu)U7
assistant 助理,助理人员 Gy9
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associated company 联属公司,联营公司 BGN9,ii
association 联合,结合;协会,社团 Yc|uD-y
assumption 假设,假定 &f"T,4Oh
at a given date 在某一特定时日 H$Kw=kMw
attestation 鉴证,公证 S"Kq^DN
attestation service 鉴证服务 5?w.rcN[j
audit adjustment 审计调整 Zb"jB$58
audit areas 审计领域 Xo\S9,s{
audit conclusion 审计结论 fCg@FHS&^
audit effectiveness 审计效果 3-iD.IAUm@
audit efficiency 审计效率 Od-Ax+Hp
audit engagement letter 审计业务约定书 nZxSMN0]
audit evidence 审计证据 "T7>)fbu
audit fee 审计费 C s#w72N
audit files 审计档案 *!w25t
audit findings 审计中发现的事项 @`S.@^%7fO
audit implementation stage 审计实施阶段 Y[@0qc3UO
audit mark 审计标识 $~G@
audit materiality 审计重要性 0yaMe@&,
audit method 审计方法 s%O Y<B@V2
audit objective 审计目标,审计目的 eVx~n(m!}
audit of financial statements 会计报表审计,财务报表审计 N}DL(-SQ3
audit opinion 审计意见 z+
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audit period 被审计期间,被审计年度 !9D1
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audit plan 审计计划 >Mw'e
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audit planning 编制审计计划,制定审计计划,审计计划 )b9_C
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audit planning stage 审计计划阶段 gHZqA_*T8U
audit procedure 审计程序 M$H `^Pv
audit programme 审计程序表,具体审计计划 #|?8~c;RWG
audit report 审计报告 Mb.4J2F ?
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?!y"OrHg
audit report with a qualified opinion 有保留意见的审计报告 l|q%%W0
audit report with an adverse opinion 否定意见的审计报告 p?kvW42/
audit report with dual dates 双重日期审计报告 !W
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audit reporting stage 审计报告阶段 A?r^V2+j
audit responsibility 审计责任 {[P!$
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audit results 审计结果 ^BiPLQ
audit risk 审计风险 XXm'6xD-
audit sampling 审计抽样 #Kl}= 1
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audit sampling techniques 审计抽样方法,审计抽样技术 ,rai%T/rL
audit strategies 审计策略 K{2h9 ]VF
audit summary 审计总结,审计小结 VE$t%QT
audit team 审计小组 +`Pmq}ey
audit test 审计测试 *V DVC0R
audit trail 审计轨迹 X3yS5whd(
audit work 审计工作 +>}o;`hPe
audit working paper 审计工作底稿 \<V)-eB
audited financial statement 审计会计报表,已审计财务报表 |vz9Hs$@l
Auditing Guidelines (the~) 审计规范指南 1qZG`Vz
auditing standards 审计准则 |'$ l7
audit-oriented working paper (审计)业务类工作底稿 P,ydt
authorisation 授权 F&az":
authorisation of transaction 交易的授权 r]T0+ oQ>
availability 可获得性 jT-<IJh!o
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balance 余额;差额;平衡 fEwifSp.
balance sheet 资产负债表 Sc_5FX\Yx
bank 银行 8wmQ4){
bank account 银行账户,银行户头 V;;#/$oU:4
bank statement 银行对账单 bLlH//ZRH
barter transaction 易货交易,以物换物交易 esI'"hVJ
basis of audit 审计依据 ,Xtj;@~-
basis of preparation (会计报表的)编制基础 Ao"C<.gUYP
book of account 账目,账簿 M1{(O
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borrowing 借款,贷款,借债 2Wl{Br.
branch 分支,分支机构,分店 7n&yv9"
brought forward (账户余额等的)承上年,承上期,承上页 ShGp^xVj
budget 预算 U&W"Ea=R/
building 建筑物;大楼 lDN?|YG
business conditions 业务情况,经营情况 zJCEA
business licence (企业等的)营业执照
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business relation 业务关系 W;TJenv
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