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 8
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审计词汇英汉对照 Dlj=$25
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ability to continue as a going concern 持续经营能力 \S7
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acceptability 可接受性,可接受程度 _z4rx
acceptable level of detection risk 检查风险的可接受水平 uW
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acceptance of engagement 接受委托 cHsJQU*K6
accepting the engagement for the first time 首次接受委托 Z `\7B e
access to asset 对资产的接触 {t/!a0\HS
according to 根据,依据,依照 g41
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account balance 账户余额 1yB;"q&Xd
account for 对……进行会计处理,核算;解释 [!R%yD;
accounting 会计,会计学 b"FsT
accounting advisory serve 会计咨询服务 <uTsXv
accounting firm 会计师事务所 Mqh~ 5NM
accounting information 会计信息,会计资料 .hJ8K#r
accounting period 会计期间 _Mt:^H}Sy
accounting policies 会计政策 h5F'eur
accounting professional bodies 会计职业组织,会计职业团体 *VlYl"
accounting records 会计记录 e4)gF*
accounting responsibility 会计责任 w|nVK9.
accounting service 会计服务 @J<B^_+Se
accounting standards 会计准则 Na~_=3+a
Accounting Standards for Business Enterprises 企业会计准则 fA,+qs
accounting system 会计系统 FY|x<-f
accounting treatment 会计处理 oM7^h3R
accuracy 准确性,精确性 G>RYQ{O
additional audit procedures 追加审计程序 #P9VX5Tg
addressee 收件人,收信人 I(<G;ft<}
Administration of State-owned Assets (the~) 国有资产管理局 b/K&8C,c
administrative laws and regulations 行政法规 \~)573'
adverse impact 不利影响,负面影响 &vF "I'V
adverse opinion 反对意见 I@S<D"af
advisory group 咨询组,顾问组 8S02
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agency fee 代理费,代理费用 ?@#}%<yEq
aggregate 总计,合计为…… 654%X(:q
alternation of document and record 变造文件和记录 ppnj.tLz;r
alternative audit procedures 替代审计程序,备选审计程序 |wb7`6g
amend 修改,修订 JZXc1R| 9
amortisation 摊销 :> q?s
analytical capacity 分析能力 G2^DukK.
analytical procedures 分析性程序 nDOIE)#
annual financial statements 年度会计报表,年度财务报表 ~Op1NE
appendix 附录,附表 r#Fu<so,
applicable 适用的 a
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applicable laws and regulations 适用的法规 _N:h&uw
application systems 应用系统 ^]DWrmy
apply consistently 一贯地执行,一贯地实施 |K_B{v
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appropriate 适当的,合适的;
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appropriate authorization 适当的授权 4AM*KI
appropriateness of audit evidence 审计证据的适当性 Ji!-G4.n"
approval 批准,核准 c~'kW`sNV
assertion (会计报表上的)认定;确认 xK r,XZu
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Ww(_EW
asset 资产,财产 `@eH4}L*
asset restructuring 资产重组 !:t9{z{Ixg
assignment of duties 职责的划分 b
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assistant 助理,助理人员 X2uX+}h*tA
associated company 联属公司,联营公司 yn#h$o<
association 联合,结合;协会,社团 7asq]Y}<
assumption 假设,假定 :z\f.+MI
at a given date 在某一特定时日 K(d!0S
attestation 鉴证,公证 tAA7
attestation service 鉴证服务 RrHnDO'
audit adjustment 审计调整 g=
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audit areas 审计领域 %
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audit conclusion 审计结论 =vc5,
audit effectiveness 审计效果 6b/b}vl
audit efficiency 审计效率 eC$v0Gtq
audit engagement letter 审计业务约定书 Du>HF;Fv
audit evidence 审计证据 RF)B4D-W
audit fee 审计费 #I?iR3u
audit files 审计档案 2f!oA~|
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audit findings 审计中发现的事项 JLu0;XVK
audit implementation stage 审计实施阶段 cWc)sb
audit mark 审计标识 T,uIA]
audit materiality 审计重要性
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audit method 审计方法 m=MT`-:
audit objective 审计目标,审计目的 pNlisS
audit of financial statements 会计报表审计,财务报表审计 )!d1<p3
audit opinion 审计意见 doc
audit period 被审计期间,被审计年度 w4'K2 7
audit plan 审计计划 ?X'*
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audit planning 编制审计计划,制定审计计划,审计计划 5gD)2Q6
audit planning stage 审计计划阶段 ^I{]Um:
audit procedure 审计程序 AE&n^vdQW
audit programme 审计程序表,具体审计计划 wP/9z(US
audit report 审计报告 W6O.E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1J"9r7\
audit report with a qualified opinion 有保留意见的审计报告 %20-^&zZ
audit report with an adverse opinion 否定意见的审计报告 `5-#M/J
audit report with dual dates 双重日期审计报告 y.:-
audit reporting stage 审计报告阶段 ?Q)Z..7
audit responsibility 审计责任 HiG/(<bs9O
audit results 审计结果 %h"<
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audit risk 审计风险
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audit sampling 审计抽样 j#,M@CE
audit sampling techniques 审计抽样方法,审计抽样技术 ? SP7v
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audit strategies 审计策略 {,FeNf46
audit summary 审计总结,审计小结 [T]qm7
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audit team 审计小组 _
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audit test 审计测试 AtlR!IEUb
audit trail 审计轨迹 Ro]IE|Fv
audit work 审计工作 5vi#ItN}|
audit working paper 审计工作底稿 8MeXVhM
audited financial statement 审计会计报表,已审计财务报表 %_MR.J+m2
Auditing Guidelines (the~) 审计规范指南 /JeqoM"x
auditing standards 审计准则 R0mT/h2
audit-oriented working paper (审计)业务类工作底稿 a<'$` z|s
authorisation 授权 ,?<h] !aQ
authorisation of transaction 交易的授权 `U_>{p&x
availability 可获得性 s6
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balance 余额;差额;平衡 e K1m(E.=
balance sheet 资产负债表 K}`p_)(
bank 银行 0a6@HwO
bank account 银行账户,银行户头 ~|{)h^]@
bank statement 银行对账单 /v)! m&6]>
barter transaction 易货交易,以物换物交易 t
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basis of audit 审计依据 'eDgeWt/CQ
basis of preparation (会计报表的)编制基础 bC>>^?U1m
book of account 账目,账簿 @\`G & VB
borrowing 借款,贷款,借债 ,35:Srf|
branch 分支,分支机构,分店 qm8n7Z/
brought forward (账户余额等的)承上年,承上期,承上页 >?W;>EUH
budget 预算 d)1sP0Z_@
building 建筑物;大楼 wu!_BCIy
business conditions 业务情况,经营情况 H.8CwsfP
business licence (企业等的)营业执照 q\t>D
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business relation 业务关系 ws2j:B
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