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 _@\-`>J
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审计词汇英汉对照 I@N/Y{y#
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ability to continue as a going concern 持续经营能力 6G4~-_
acceptability 可接受性,可接受程度 D_F1<q
acceptable level of detection risk 检查风险的可接受水平 q\P{h ij
acceptance of engagement 接受委托 uuHs)
accepting the engagement for the first time 首次接受委托 ;YokPiBy
access to asset 对资产的接触 Yc[vH=gV}
according to 根据,依据,依照 Tw/7P~*
account balance 账户余额 C.=%8|Zy
account for 对……进行会计处理,核算;解释 ,|+{C~Ojx
accounting 会计,会计学 sn[<Lq
accounting advisory serve 会计咨询服务 l;z+E_sQ
accounting firm 会计师事务所 'u PI~l`g
accounting information 会计信息,会计资料
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accounting period 会计期间 iU{\a,
accounting policies 会计政策 \HoVS
accounting professional bodies 会计职业组织,会计职业团体 qoQ,3
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accounting records 会计记录 ak}ke
accounting responsibility 会计责任 V+'zuX
accounting service 会计服务
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accounting standards 会计准则 |.~2C14[
Accounting Standards for Business Enterprises 企业会计准则 Ki:98a$
accounting system 会计系统 >0N$R|B&
accounting treatment 会计处理 H5FWk
accuracy 准确性,精确性 suX^"Io%!
additional audit procedures 追加审计程序 4tiCxf)
addressee 收件人,收信人 jRk1Iu| 7
Administration of State-owned Assets (the~) 国有资产管理局 IQ#Kod;)
administrative laws and regulations 行政法规 slA~k;K:_
adverse impact 不利影响,负面影响 t]t(/x#
adverse opinion 反对意见 M1DV 9~S
advisory group 咨询组,顾问组 U&+lw=
agency fee 代理费,代理费用 !M6Km(>
aggregate 总计,合计为…… A8nf"mRD:
alternation of document and record 变造文件和记录 p|>/Hz1v
alternative audit procedures 替代审计程序,备选审计程序 c@O7,y:`I
amend 修改,修订 0a$hK9BH
amortisation 摊销 O,&p"K&Z
analytical capacity 分析能力 <UwA5X`0e.
analytical procedures 分析性程序 "8[Vb#=*e
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 DQ6pe)E|
applicable 适用的 q>a/',m
applicable laws and regulations 适用的法规 v Dph}Z
application systems 应用系统 Ga"<qmLMc
apply consistently 一贯地执行,一贯地实施 ]\=M$:,RZ
appropriate 适当的,合适的; F>q%~
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appropriate authorization 适当的授权 SI l<\
appropriateness of audit evidence 审计证据的适当性 V/DdV}n!
approval 批准,核准 '6>nXp?)r
assertion (会计报表上的)认定;确认 KMkX0+Ao
assessed level of control risk 对控制风险的评估,控制风险的评估水平 J$Ba*`~!!
asset 资产,财产 s9YP
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asset restructuring 资产重组 JA?P jo
assignment of duties 职责的划分 p~u11rH
assistant 助理,助理人员 #w]:<R^
associated company 联属公司,联营公司 c:`&QDF
association 联合,结合;协会,社团 jDM^e4U.l
assumption 假设,假定 $66 DyK?
at a given date 在某一特定时日 SJI+$L\'
attestation 鉴证,公证 WXE{uGc
attestation service 鉴证服务 T EqCoeR
audit adjustment 审计调整 L}U fd >*
audit areas 审计领域 kF *^" Cn
audit conclusion 审计结论 @y\M8C8
audit effectiveness 审计效果 !TuMrA*
audit efficiency 审计效率 uJHf6Ye
audit engagement letter 审计业务约定书 bX]$S 5c_u
audit evidence 审计证据 9Lxa?Y1
audit fee 审计费 zFV?,"\r
audit files 审计档案 a?9Ka!O4s
audit findings 审计中发现的事项 K1Wiiw
audit implementation stage 审计实施阶段 v.I>B3bEg
audit mark 审计标识 ,a,coeL
audit materiality 审计重要性
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audit method 审计方法 {p(.ckze+
audit objective 审计目标,审计目的 CVBy&o"6A
audit of financial statements 会计报表审计,财务报表审计 wp8ocZ-Gj
audit opinion 审计意见 (f|3(u'e?
audit period 被审计期间,被审计年度 $q;dsW,8
audit plan 审计计划 My!<_Hp-W
audit planning 编制审计计划,制定审计计划,审计计划 q6v%HF-q4
audit planning stage 审计计划阶段 _[.3I1kG
audit procedure 审计程序 @RF!p
audit programme 审计程序表,具体审计计划 x5}Ru0Z
audit report 审计报告 u=h/l!lR
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +V6N/{^5
audit report with a qualified opinion 有保留意见的审计报告 YTpO4bX
audit report with an adverse opinion 否定意见的审计报告 8wqHr@}p
audit report with dual dates 双重日期审计报告 `!\`yI$!%w
audit reporting stage 审计报告阶段 q\g|K3V
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audit responsibility 审计责任 @'EU\Y\l
audit results 审计结果 jDO[u!J6.%
audit risk 审计风险 k:0HsN!F9
audit sampling 审计抽样 Yl#r9TM
audit sampling techniques 审计抽样方法,审计抽样技术 vHPp$lql
audit strategies 审计策略 N&t+*kF_
audit summary 审计总结,审计小结 dRXF5Ox5K}
audit team 审计小组 HW(cA}$
audit test 审计测试 7a}vb@
audit trail 审计轨迹 ;'r} D!8w/
audit work 审计工作 P p[?E.]P
audit working paper 审计工作底稿 \j]i"LpWb
audited financial statement 审计会计报表,已审计财务报表 ^?H3:C
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Auditing Guidelines (the~) 审计规范指南 ?_9A`LC*
auditing standards 审计准则 Ul@yXtj
audit-oriented working paper (审计)业务类工作底稿 o'Byuct
authorisation 授权 2\M^_x$N
authorisation of transaction 交易的授权 c_li.]P
availability 可获得性 T8,?\7)S9
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balance 余额;差额;平衡 |Psi?'4
balance sheet 资产负债表 )8:Ltn%
bank 银行 {]/}3t
bank account 银行账户,银行户头 `)5E_E3
bank statement 银行对账单 ?[}r& f
barter transaction 易货交易,以物换物交易 <T[wZ[l
basis of audit 审计依据 $]eITyC`P
basis of preparation (会计报表的)编制基础 s=&&gC1
book of account 账目,账簿 1o. O]>
borrowing 借款,贷款,借债 Fcc\hV;
branch 分支,分支机构,分店 lU0'5!3R,
brought forward (账户余额等的)承上年,承上期,承上页 gUs.D_*
budget 预算 xn'&TQo0
building 建筑物;大楼 8[S
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business conditions 业务情况,经营情况 J2M[aibV
business licence (企业等的)营业执照 0yhC_mI
business relation 业务关系 o.ntzN
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