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 Yt#($}p
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审计词汇英汉对照 {xH
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ability to continue as a going concern 持续经营能力 ,88Y1|:X
acceptability 可接受性,可接受程度 4;*V^\',9
acceptable level of detection risk 检查风险的可接受水平 0)P18n"$
acceptance of engagement 接受委托 VKs\b-1
accepting the engagement for the first time 首次接受委托 CD[7h
access to asset 对资产的接触 ^#=L?e
according to 根据,依据,依照 FdSa Ood8
account balance 账户余额 sW]n~kTt'
account for 对……进行会计处理,核算;解释 v4v+;[a%
accounting 会计,会计学 S 5d{dTPq
accounting advisory serve 会计咨询服务 }`MO}Pz
accounting firm 会计师事务所 <]9MgfAe
accounting information 会计信息,会计资料 m_Rgv.gE^
accounting period 会计期间 q@\_q!
accounting policies 会计政策 )ld7^G
accounting professional bodies 会计职业组织,会计职业团体 c8'8DM
accounting records 会计记录 i]YQq! B
accounting responsibility 会计责任 RhJ<<T.2
accounting service 会计服务 A]J^{h0k
accounting standards 会计准则 <N*>9S,}
Accounting Standards for Business Enterprises 企业会计准则 ,S5#Kka~a
accounting system 会计系统 [qXpi'q[
accounting treatment 会计处理 Q0--.Q=:Y
accuracy 准确性,精确性 cpy"1=K~M
additional audit procedures 追加审计程序 <VBw1|)$@
addressee 收件人,收信人 ms{R|vU%b
Administration of State-owned Assets (the~) 国有资产管理局 n (|>7
administrative laws and regulations 行政法规 G8&'*7Bb
adverse impact 不利影响,负面影响 ]S:@=9JB'
adverse opinion 反对意见 #<~f~{x
advisory group 咨询组,顾问组 [yyV`&
agency fee 代理费,代理费用 7*5ctc!dG
aggregate 总计,合计为…… Stc\P]%d
alternation of document and record 变造文件和记录 m3WV<Cbz
alternative audit procedures 替代审计程序,备选审计程序 xC{NIOYn'
amend 修改,修订 |HEw~x<=
amortisation 摊销 g\l;>
analytical capacity 分析能力 4sAshrUf
analytical procedures 分析性程序 "5YdmBy
annual financial statements 年度会计报表,年度财务报表 N:<O
appendix 附录,附表 O`u! P\
applicable 适用的 Y/^<t'o&
applicable laws and regulations 适用的法规 w*
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application systems 应用系统 @Dy.HQ~
apply consistently 一贯地执行,一贯地实施 WAa?$"U2
appropriate 适当的,合适的; 4
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征用,挪用 VZ,T`8"
appropriate authorization 适当的授权 cDx^}N!
appropriateness of audit evidence 审计证据的适当性 Qx6/QaS?
approval 批准,核准 42u\Y_^ID
assertion (会计报表上的)认定;确认 IBqY$K+l
assessed level of control risk 对控制风险的评估,控制风险的评估水平 m=9N^_
asset 资产,财产 yRYWx` G
asset restructuring 资产重组 V4-=Ni]k
assignment of duties 职责的划分 6+5
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assistant 助理,助理人员 #SYWAcTkO}
associated company 联属公司,联营公司 9PJDT]
association 联合,结合;协会,社团 </X"*G't
assumption 假设,假定 d.AjH9 jg
at a given date 在某一特定时日 (2li:1j
attestation 鉴证,公证 ETOc4hMO
attestation service 鉴证服务 !.9vW&t
audit adjustment 审计调整 T]W -g
audit areas 审计领域 R
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audit conclusion 审计结论 k)s 7Ev*
audit effectiveness 审计效果 @"!SU'*
audit efficiency 审计效率 9qDGxW
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audit engagement letter 审计业务约定书 !_)
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audit evidence 审计证据 `VsGa
audit fee 审计费 ~Z2eQx
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audit files 审计档案 qJA.+q.e$e
audit findings 审计中发现的事项 sJoi fl
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audit implementation stage 审计实施阶段 _);Kb/
audit mark 审计标识 }/spo3,6
audit materiality 审计重要性 9ojhI=:
audit method 审计方法 { 9 ".o,
audit objective 审计目标,审计目的 ^WD$
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audit of financial statements 会计报表审计,财务报表审计 %?hLo8
audit opinion 审计意见 lc-|Q#$3$
audit period 被审计期间,被审计年度 d*$<%J
audit plan 审计计划 [MS.5+1Y
audit planning 编制审计计划,制定审计计划,审计计划 Y2-bU 7mo
audit planning stage 审计计划阶段 }NCvaO
audit procedure 审计程序 P;%QA+%7
audit programme 审计程序表,具体审计计划 6t:c]G'J
audit report 审计报告 m;f?}z_\$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 'cN#rHPB6
audit report with a qualified opinion 有保留意见的审计报告 =on!&M
audit report with an adverse opinion 否定意见的审计报告 h<;[P?z
audit report with dual dates 双重日期审计报告 XL^N5
audit reporting stage 审计报告阶段 F5+_p@!i
audit responsibility 审计责任 sRQh~5kM
audit results 审计结果 .4> s2
audit risk 审计风险 1fv~r@6s
audit sampling 审计抽样 su
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audit sampling techniques 审计抽样方法,审计抽样技术 n-3j$x1Ne
audit strategies 审计策略 Uob |Q=MQ
audit summary 审计总结,审计小结 ;6nZ
audit team 审计小组 4QAIQQS
audit test 审计测试 X3{1DY3@u
audit trail 审计轨迹 X'
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audit work 审计工作
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audit working paper 审计工作底稿 "GI&S% F
audited financial statement 审计会计报表,已审计财务报表 zL'IN)7MU
Auditing Guidelines (the~) 审计规范指南 !`[I>:Ex
auditing standards 审计准则 JjLyV`DJ
audit-oriented working paper (审计)业务类工作底稿 Treh{s
authorisation 授权 'S7@+kJ
authorisation of transaction 交易的授权 /}`/i(k
availability 可获得性 o?K|[gNi
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balance 余额;差额;平衡 i i@1!o
balance sheet 资产负债表 d[e:}1
bank 银行 m}[~A
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bank account 银行账户,银行户头 xg,]M/J
bank statement 银行对账单 6BU0hV
barter transaction 易货交易,以物换物交易 s9kLB.
basis of audit 审计依据 7.
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basis of preparation (会计报表的)编制基础 #A9_A%_.h
book of account 账目,账簿 QYfAf3te
borrowing 借款,贷款,借债 $;uWj|
branch 分支,分支机构,分店 =+}}Sv2
brought forward (账户余额等的)承上年,承上期,承上页 ^[}0&_L
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budget 预算 OI_/7@L
building 建筑物;大楼 ht3T{4qCS
business conditions 业务情况,经营情况 P^3m:bE]
business licence (企业等的)营业执照 8;g.3Qv
business relation 业务关系 7Sz'vyiz
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