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 |lDxk[
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审计词汇英汉对照 ?d!*[Ke8
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ability to continue as a going concern 持续经营能力 olv0w;s
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 v:F_!Q
acceptance of engagement 接受委托 Rs@>
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accepting the engagement for the first time 首次接受委托 eG_@WLxwD
access to asset 对资产的接触 Xi~7pH
according to 根据,依据,依照 :{LNr!I?I
account balance 账户余额 oBS m>V
account for 对……进行会计处理,核算;解释 9 _oAs"w
accounting 会计,会计学 $xU)t&Df
accounting advisory serve 会计咨询服务 _j\GA6
accounting firm 会计师事务所 h}y]Pt?
accounting information 会计信息,会计资料 $ucDzf=o
accounting period 会计期间 FoQy@GnM5
accounting policies 会计政策 fsjCu!
accounting professional bodies 会计职业组织,会计职业团体 $2E&~
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accounting records 会计记录 "Cz0r"N
accounting responsibility 会计责任 Q 2>o+G
accounting service 会计服务 ]*Cq'<h$
accounting standards 会计准则 5O%?J-Hp
Accounting Standards for Business Enterprises 企业会计准则 `Sx1?@8(
accounting system 会计系统 F$j?}
accounting treatment 会计处理 aizJ&7(>
accuracy 准确性,精确性 g
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additional audit procedures 追加审计程序 ["_+~*
addressee 收件人,收信人 ?CD[jX}!
Administration of State-owned Assets (the~) 国有资产管理局 *B)J(^M!q
administrative laws and regulations 行政法规 V7"^.W*
adverse impact 不利影响,负面影响 7_Op(C4,nC
adverse opinion 反对意见 +;yl
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advisory group 咨询组,顾问组 i+Lqj
agency fee 代理费,代理费用 O?`_RN
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aggregate 总计,合计为…… ,hOi5,|?L
alternation of document and record 变造文件和记录 2EH0d6nt
alternative audit procedures 替代审计程序,备选审计程序 R=J5L36F
amend 修改,修订 oCxy(q'y
amortisation 摊销 *.6m,QqJ(
analytical capacity 分析能力 MW2{w<-]7
analytical procedures 分析性程序 +QEP:#qZw
annual financial statements 年度会计报表,年度财务报表 kQ`p\}7_
appendix 附录,附表 - i#Kpf
applicable 适用的 yNhRh>l
applicable laws and regulations 适用的法规 b~*CJ8Ad
application systems 应用系统 $jOp:R&I^3
apply consistently 一贯地执行,一贯地实施 &Nw[J5-"k
appropriate 适当的,合适的; \ZtKaEXnx
征用,挪用 I8/tD|3
appropriate authorization 适当的授权 4(dgunP
appropriateness of audit evidence 审计证据的适当性 Bm5\*Xd1(
approval 批准,核准 ^GS\(egt
assertion (会计报表上的)认定;确认 VfFbZds8f
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6~-,.{Y
asset 资产,财产 fZp3g%u
asset restructuring 资产重组 {kghZur
assignment of duties 职责的划分 j}O7fLRu
assistant 助理,助理人员 twox.@"U
associated company 联属公司,联营公司 xErAs}|
association 联合,结合;协会,社团 W]5Hc|!^^
assumption 假设,假定 Kk).KgR
at a given date 在某一特定时日 *\Lr]6k
attestation 鉴证,公证 _fccZf(yC.
attestation service 鉴证服务 ?vfZ>7Q
audit adjustment 审计调整 ^'n;W<\p)
audit areas 审计领域 dJe
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audit conclusion 审计结论 S%jW}v';
audit effectiveness 审计效果 =6
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audit efficiency 审计效率 `nRF"T_
audit engagement letter 审计业务约定书 1ozb
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audit evidence 审计证据 CFUn1^?0
audit fee 审计费 @*E=O |
audit files 审计档案 ]=p^32
audit findings 审计中发现的事项 Yd(<;JKF[
audit implementation stage 审计实施阶段 n1x"B>3
audit mark 审计标识 pL . 0_
audit materiality 审计重要性 e{H(
audit method 审计方法 !4
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audit objective 审计目标,审计目的 A&A{Thz
audit of financial statements 会计报表审计,财务报表审计 qLPuKIF
audit opinion 审计意见 4Y{;%;-i
audit period 被审计期间,被审计年度 I_ AFHrj
audit plan 审计计划 {:|b,ep
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audit planning 编制审计计划,制定审计计划,审计计划 4hxa|f
audit planning stage 审计计划阶段 _'4S1
audit procedure 审计程序 mL-6+pJ@
audit programme 审计程序表,具体审计计划 ((&5F!+\-
audit report 审计报告 EywBT
audit report with a disclaimer of opinion 拒绝表示意见审计报告 6Jq3l_
audit report with a qualified opinion 有保留意见的审计报告 ~6K.5t7
audit report with an adverse opinion 否定意见的审计报告 cwOa"]t}
audit report with dual dates 双重日期审计报告 !L@<?0xLW
audit reporting stage 审计报告阶段 PuhvJHT
audit responsibility 审计责任 ]57yorc`
audit results 审计结果 ^ FM
audit risk 审计风险 :G#+5 }
audit sampling 审计抽样 kZ PL$\/A
audit sampling techniques 审计抽样方法,审计抽样技术 sm;kg=
audit strategies 审计策略 lwz\"8
audit summary 审计总结,审计小结 [$F*R@,&
audit team 审计小组 1:r#m- \
audit test 审计测试 h?H|)a<^9
audit trail 审计轨迹 :>/6:c?atG
audit work 审计工作 :[CEHRc7x
audit working paper 审计工作底稿 M ziOpraj
audited financial statement 审计会计报表,已审计财务报表 )TEm1\
Auditing Guidelines (the~) 审计规范指南 Abi(1nXdQ
auditing standards 审计准则 >_\[C?8
audit-oriented working paper (审计)业务类工作底稿 ~4|Tr z2T
authorisation 授权 $ai;8)C6
authorisation of transaction 交易的授权 T|0+o+i
availability 可获得性 ];jp)P2o
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balance 余额;差额;平衡 1Vx5tOq
balance sheet 资产负债表 CZ'm|^S
bank 银行 &YcOmI/MM
bank account 银行账户,银行户头 |fIyq}{7
bank statement 银行对账单 +xgP&nw[-
barter transaction 易货交易,以物换物交易 y=.bn!u}z
basis of audit 审计依据 u
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basis of preparation (会计报表的)编制基础 hu1ZckIw?
book of account 账目,账簿 Pjn{3/*wi
borrowing 借款,贷款,借债 3m9b
branch 分支,分支机构,分店 9
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brought forward (账户余额等的)承上年,承上期,承上页 6B%
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budget 预算 o(H.1ESk
building 建筑物;大楼 5KDCmw
business conditions 业务情况,经营情况 ;TS%e[lFhQ
business licence (企业等的)营业执照 [qC0YM
business relation 业务关系 OScqf]H
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