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 ]*zF#Voc
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审计词汇英汉对照 TU[f"!z^
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ability to continue as a going concern 持续经营能力 39~fP)
acceptability 可接受性,可接受程度 ;'J L$=
acceptable level of detection risk 检查风险的可接受水平 ?kS5=&<
acceptance of engagement 接受委托 O5k's
accepting the engagement for the first time 首次接受委托 }[i35f[w
access to asset 对资产的接触 C:
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according to 根据,依据,依照 *q8W;WaL
account balance 账户余额 WWE?U-o
account for 对……进行会计处理,核算;解释 /I6?t=?<
accounting 会计,会计学 D4o?
accounting advisory serve 会计咨询服务 B8a!"AQ~5
accounting firm 会计师事务所 EidIi"sr
accounting information 会计信息,会计资料 #axRg=d?K
accounting period 会计期间 ZU "y<
accounting policies 会计政策 6[qRb+ds
accounting professional bodies 会计职业组织,会计职业团体 ^ /g&Q
accounting records 会计记录 vBM\W%T|d
accounting responsibility 会计责任 hj4A&`2
accounting service 会计服务 2ix_,yTO
accounting standards 会计准则 SB
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Accounting Standards for Business Enterprises 企业会计准则 /9GqEQsfM
accounting system 会计系统 z':>nw
accounting treatment 会计处理 [;I.aT}R!;
accuracy 准确性,精确性 (iWNvVGS
additional audit procedures 追加审计程序 KJpM?:
addressee 收件人,收信人 dYr#
Administration of State-owned Assets (the~) 国有资产管理局 d,D)>Y'h
administrative laws and regulations 行政法规 7r}gS2d
adverse impact 不利影响,负面影响 -,5g cD
adverse opinion 反对意见 D=dY4WwG
advisory group 咨询组,顾问组 CQtd%'rt6
agency fee 代理费,代理费用 @H{$,\\
aggregate 总计,合计为…… Nw|Lrn*h!
alternation of document and record 变造文件和记录 z,]f
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alternative audit procedures 替代审计程序,备选审计程序 ,][+:fvS
amend 修改,修订 5'z&kl0"S
amortisation 摊销 1/#N{rZ
analytical capacity 分析能力 *><]
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analytical procedures 分析性程序 K7_)!=DcX
annual financial statements 年度会计报表,年度财务报表 P, S9gG9
appendix 附录,附表 93'%aSDI%
applicable 适用的 W}.4$f>
applicable laws and regulations 适用的法规 ?94da4p
application systems 应用系统 >StvP=our
apply consistently 一贯地执行,一贯地实施 S?8q.59
appropriate 适当的,合适的; uH
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征用,挪用 N!Y'W)i16
appropriate authorization 适当的授权 !J
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appropriateness of audit evidence 审计证据的适当性 w=^*)jZ8
approval 批准,核准 vys*=48g
assertion (会计报表上的)认定;确认 {b#c0>.8-
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 ec]ksw6T+
asset restructuring 资产重组 YJ75dXc&&
assignment of duties 职责的划分 LRbevpZ,
assistant 助理,助理人员 @pG\5 Jnf
associated company 联属公司,联营公司 8D+OF 6CM
association 联合,结合;协会,社团 (bT\HW%m
assumption 假设,假定 2r*
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at a given date 在某一特定时日 `*N0 Lbl]
attestation 鉴证,公证 k|
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attestation service 鉴证服务 D#k>.)g
audit adjustment 审计调整 U9N}6a=
audit areas 审计领域 .upcUS8
audit conclusion 审计结论 {) .=G
audit effectiveness 审计效果 x]{h$yI
audit efficiency 审计效率 !'[sV^ds
audit engagement letter 审计业务约定书 }%jb/@~
audit evidence 审计证据 liU=5BL
audit fee 审计费 y'zEaL&SI@
audit files 审计档案 8a05`ZdP
audit findings 审计中发现的事项 ,,G0}N@7s
audit implementation stage 审计实施阶段 <`N\FM^vo
audit mark 审计标识 eg,S(;VEt
audit materiality 审计重要性 _5X}&>>lhF
audit method 审计方法 zJx<]=]
audit objective 审计目标,审计目的 [M;P
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audit of financial statements 会计报表审计,财务报表审计 VKs$J)6
audit opinion 审计意见 /Fv
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audit period 被审计期间,被审计年度 #2WBYScW0
audit plan 审计计划 >c1mwZS;
audit planning 编制审计计划,制定审计计划,审计计划 n"MFC
audit planning stage 审计计划阶段 F1,pAtA
audit procedure 审计程序 YobIb
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audit programme 审计程序表,具体审计计划 qi)(\
audit report 审计报告 ga,yFw
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G
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audit report with a qualified opinion 有保留意见的审计报告 6f{ c
audit report with an adverse opinion 否定意见的审计报告 {QhvHV
audit report with dual dates 双重日期审计报告 M!I:$DZt
audit reporting stage 审计报告阶段 RCmPZ
audit responsibility 审计责任 ,3Wa~\/Q
audit results 审计结果 g
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audit risk 审计风险 RL&*.r&
audit sampling 审计抽样 !c*^:0
audit sampling techniques 审计抽样方法,审计抽样技术 C'=C^X%
audit strategies 审计策略 h{h=',o1
audit summary 审计总结,审计小结 4bJ3uIP#
audit team 审计小组 xpS
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audit test 审计测试 p(U'Ydl~
audit trail 审计轨迹
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audit work 审计工作 F*NIs:3;
audit working paper 审计工作底稿 r7IhmdA
audited financial statement 审计会计报表,已审计财务报表 t>25IJG
Auditing Guidelines (the~) 审计规范指南 6?KsH;L9
auditing standards 审计准则 U5"F1CaW~
audit-oriented working paper (审计)业务类工作底稿 "@
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authorisation 授权 *wSl~J|ZM%
authorisation of transaction 交易的授权 / _cOg? o
availability 可获得性 tRXM8't
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balance 余额;差额;平衡 Y8AU<M
balance sheet 资产负债表 "jpjBH:c$
bank 银行 K]7@%cS
bank account 银行账户,银行户头 J
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bank statement 银行对账单 ^|x{E20
barter transaction 易货交易,以物换物交易 t /47lYN)
basis of audit 审计依据 9YvMJ
basis of preparation (会计报表的)编制基础 s0`uSQ2X
book of account 账目,账簿 (nc fR
borrowing 借款,贷款,借债 a1}W2;W0]g
branch 分支,分支机构,分店 +(P;4ZOmB
brought forward (账户余额等的)承上年,承上期,承上页 A l` ;SWN
budget 预算 /vQ^>2X%
building 建筑物;大楼 cX&c% ~
business conditions 业务情况,经营情况 UGN. ]#"#
business licence (企业等的)营业执照 PNKmI
business relation 业务关系 fe Q%L
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