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 w?Cho</Xu
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审计词汇英汉对照 Zb'a+8[
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A !JVv`YN
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ability to continue as a going concern 持续经营能力 0sCWIGUW
acceptability 可接受性,可接受程度 VA %lJ!$
acceptable level of detection risk 检查风险的可接受水平 &[N_{O|
acceptance of engagement 接受委托 +x
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accepting the engagement for the first time 首次接受委托 .z*}%,G
access to asset 对资产的接触 !Y/S 2J
according to 根据,依据,依照 -M4VC^_
account balance 账户余额 ~(=5`9
account for 对……进行会计处理,核算;解释 z.OJ1vY7
accounting 会计,会计学 IOJLJ
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accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 D u_;!E
accounting information 会计信息,会计资料 2Zg%4/u,Zp
accounting period 会计期间 f'BmIFb#
accounting policies 会计政策 Zlygx
accounting professional bodies 会计职业组织,会计职业团体 #/\Zo &V8
accounting records 会计记录 ih|&q
accounting responsibility 会计责任 ofs Lx6Po
accounting service 会计服务 -KZ9TV # R
accounting standards 会计准则 _BvGEM`o
Accounting Standards for Business Enterprises 企业会计准则 =)x+f/
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accounting system 会计系统 ;1>V7+/
accounting treatment 会计处理 EoS6t
accuracy 准确性,精确性 NceK>::56
additional audit procedures 追加审计程序 RVF<l?EI4R
addressee 收件人,收信人 A7T(p7pP
Administration of State-owned Assets (the~) 国有资产管理局 mcs!A/]<
administrative laws and regulations 行政法规 M<Y{Cs
adverse impact 不利影响,负面影响 %/S HB
adverse opinion 反对意见 ^Cj3\G4,
advisory group 咨询组,顾问组 WHu[A/##']
agency fee 代理费,代理费用 p[;@9!t
aggregate 总计,合计为…… aY DM)b}
alternation of document and record 变造文件和记录 H|'n|\{lt
alternative audit procedures 替代审计程序,备选审计程序 z$
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amend 修改,修订 EOS[MjX+J
amortisation 摊销 Q@"!uB.e
analytical capacity 分析能力 ):n'B` f}z
analytical procedures 分析性程序 kZR(0,
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annual financial statements 年度会计报表,年度财务报表 X +/^s)
appendix 附录,附表 7&(h_}Z
applicable 适用的 q2 ;CvoF
applicable laws and regulations 适用的法规 \{qtdTd
application systems 应用系统 o@L
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apply consistently 一贯地执行,一贯地实施 o
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appropriate 适当的,合适的; w8#ji 1gX
征用,挪用 <L2z| %`
appropriate authorization 适当的授权 KHM,lj*
appropriateness of audit evidence 审计证据的适当性 j9BcoEl:;
approval 批准,核准 S7@/dHN
assertion (会计报表上的)认定;确认 S8C}
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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 Cn_r?1{W
asset 资产,财产 zXkq2\GHA
asset restructuring 资产重组 Ga pM~~
assignment of duties 职责的划分 4{0vdpo3F
assistant 助理,助理人员 /XdLdA!v
associated company 联属公司,联营公司 6p.y
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association 联合,结合;协会,社团 E#cu}zi
assumption 假设,假定 u]]mbER*t#
at a given date 在某一特定时日 QoMa+QTuc
attestation 鉴证,公证 ={jj'X9
attestation service 鉴证服务 iEbW[sX[4
audit adjustment 审计调整 UgOhx-8
audit areas 审计领域 G{zxP%[E
audit conclusion 审计结论 gm1RQ^n,@.
audit effectiveness 审计效果 Ty*+?
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audit efficiency 审计效率 ^Of\l:q*
audit engagement letter 审计业务约定书 mt[ #=Yba
audit evidence 审计证据 IiY%y:!g
audit fee 审计费 {J/+KK
audit files 审计档案 >;}(?+|f
audit findings 审计中发现的事项 {5+ 39=(
audit implementation stage 审计实施阶段 XRP+0=0
audit mark 审计标识 ;Q[E>j?w=
audit materiality 审计重要性 L:.Rv0XT
audit method 审计方法 SjcX|=S
audit objective 审计目标,审计目的 z$VVt?K
audit of financial statements 会计报表审计,财务报表审计 EH'eyC-B<
audit opinion 审计意见 l>
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audit period 被审计期间,被审计年度 \[/}Cy
audit plan 审计计划 Q v},X~^R
audit planning 编制审计计划,制定审计计划,审计计划 !lp7}[k<y
audit planning stage 审计计划阶段 FR\r/+n:t0
audit procedure 审计程序 $-\%%n0>6
audit programme 审计程序表,具体审计计划 |:`)sx3@#
audit report 审计报告 {&FOa'bP
audit report with a disclaimer of opinion 拒绝表示意见审计报告 MYVb !
audit report with a qualified opinion 有保留意见的审计报告 ]|[mwC4
audit report with an adverse opinion 否定意见的审计报告 =r&i`L{]
audit report with dual dates 双重日期审计报告 V h5\'Sn
audit reporting stage 审计报告阶段 >VG*La'c
audit responsibility 审计责任 BT
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audit results 审计结果 u=0161g
audit risk 审计风险 LwH+X:?i
audit sampling 审计抽样 8rNf4]5@X(
audit sampling techniques 审计抽样方法,审计抽样技术 %PPkT]~\
audit strategies 审计策略 C\ 34R
audit summary 审计总结,审计小结 -1ci.4F&
audit team 审计小组 {l\Ep=O vx
audit test 审计测试 m`4N1egCt
audit trail 审计轨迹 R0F&!y!B
audit work 审计工作 tw]
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audit working paper 审计工作底稿 G+m[W
audited financial statement 审计会计报表,已审计财务报表 JQW7y!Z
Auditing Guidelines (the~) 审计规范指南 ,<TJh[TzC6
auditing standards 审计准则 ~SXqhX-`
audit-oriented working paper (审计)业务类工作底稿 Ctk1\quz
authorisation 授权 $]a*ZHd;2&
authorisation of transaction 交易的授权 "DRiJ.|APs
availability 可获得性 Bo0T}P~
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balance 余额;差额;平衡 {H
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balance sheet 资产负债表 }xgs]\^,73
bank 银行 \^lDd~MWG
bank account 银行账户,银行户头 7bR[.|T
bank statement 银行对账单 :aD_>,n
barter transaction 易货交易,以物换物交易 wid
basis of audit 审计依据 sjHcq5#U!
basis of preparation (会计报表的)编制基础 '1Ex{$Yk
book of account 账目,账簿 LDDt=HEY4
borrowing 借款,贷款,借债 Seq
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branch 分支,分支机构,分店 )1<GSr9
brought forward (账户余额等的)承上年,承上期,承上页 C~M,N|m+^
budget 预算 U:|:Y=O?Q
building 建筑物;大楼 ayN[y
business conditions 业务情况,经营情况 41+@!`z7
business licence (企业等的)营业执照 HrR
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business relation 业务关系 0Q]{r )
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