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 cCX*D_kCB
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审计词汇英汉对照 =H~j,K
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ability to continue as a going concern 持续经营能力 Pz^544\~ou
acceptability 可接受性,可接受程度 I:.s_8mH}
acceptable level of detection risk 检查风险的可接受水平 M3AXe]<eC1
acceptance of engagement 接受委托 Ss`LLq0LO
accepting the engagement for the first time 首次接受委托 <GsuZ
access to asset 对资产的接触 PW4q~rc=:
according to 根据,依据,依照 ;rS{:
account balance 账户余额 SAz
account for 对……进行会计处理,核算;解释 KSL`W2}
accounting 会计,会计学 9FX-1,Jx
accounting advisory serve 会计咨询服务 ~s{$WL&
accounting firm 会计师事务所 D,6:EV"sa
accounting information 会计信息,会计资料 snJ129}A
accounting period 会计期间 1&2>LE/P
accounting policies 会计政策 E.f%H(b
accounting professional bodies 会计职业组织,会计职业团体 4I7>f]=)
accounting records 会计记录 cNH7C"@GVu
accounting responsibility 会计责任 g=rbPbu
accounting service 会计服务 s @C}P
accounting standards 会计准则 saAF+H/=
Accounting Standards for Business Enterprises 企业会计准则 [
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accounting system 会计系统 x"~JR\yzKJ
accounting treatment 会计处理 Uz7<PLxd
accuracy 准确性,精确性 pXUSLs
additional audit procedures 追加审计程序 OKV8zO
addressee 收件人,收信人 ;\]@K6m/Ap
Administration of State-owned Assets (the~) 国有资产管理局 g+lCMW\
administrative laws and regulations 行政法规 =QsYXK7Mn4
adverse impact 不利影响,负面影响 :pUtSs7p}
adverse opinion 反对意见 h$*!8=M
advisory group 咨询组,顾问组 U~8
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agency fee 代理费,代理费用 F\!
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aggregate 总计,合计为…… If.r5z9
alternation of document and record 变造文件和记录 b]y2+A.n
alternative audit procedures 替代审计程序,备选审计程序 6wxs1G
amend 修改,修订 |{8Pb3#U
amortisation 摊销 1"g<0
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analytical capacity 分析能力 xfQ1T)F3g
analytical procedures 分析性程序 a
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annual financial statements 年度会计报表,年度财务报表 #*}+J3/
appendix 附录,附表 :%.D78&
applicable 适用的 7L??ae
applicable laws and regulations 适用的法规
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application systems 应用系统 Jb(H %NJ
apply consistently 一贯地执行,一贯地实施 ]tD]Wx%
appropriate 适当的,合适的; RZ7@cQY
征用,挪用 ys~x$
appropriate authorization 适当的授权 ise-O
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appropriateness of audit evidence 审计证据的适当性 1qch]1
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approval 批准,核准 d5.4l&\u
assertion (会计报表上的)认定;确认 68
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 xwr8`?]y
asset 资产,财产 (?c-iKGc
asset restructuring 资产重组 ]3gSQ7
assignment of duties 职责的划分 q@qsp&0/
assistant 助理,助理人员 6-I'>\U~
associated company 联属公司,联营公司 g ?
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association 联合,结合;协会,社团 [~^0gAlQC
assumption 假设,假定 z}@7'_iJ
at a given date 在某一特定时日 yLGRi^d#
attestation 鉴证,公证 q@&6#B
attestation service 鉴证服务 R@0R`Zs
audit adjustment 审计调整 25T18&R
audit areas 审计领域 Q@niNDaW2
audit conclusion 审计结论 B6"0OIDY"
audit effectiveness 审计效果 K
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audit efficiency 审计效率 +%&yJ4-
audit engagement letter 审计业务约定书 yr
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audit evidence 审计证据 Si7*& dw=
audit fee 审计费 yuVs
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audit files 审计档案
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audit findings 审计中发现的事项 nu^436MSOa
audit implementation stage 审计实施阶段 )7d&NE_
audit mark 审计标识 >Q/Dk7 #
audit materiality 审计重要性 _&x%^&{
audit method 审计方法 ;*N5Y}?j'
audit objective 审计目标,审计目的 J05e#-)<K
audit of financial statements 会计报表审计,财务报表审计 ;j7#7MN2_E
audit opinion 审计意见 C+]I@Go'Tk
audit period 被审计期间,被审计年度 #ABCDi={zA
audit plan 审计计划 mR~&)QBP.
audit planning 编制审计计划,制定审计计划,审计计划 =-T]3!
audit planning stage 审计计划阶段
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audit procedure 审计程序 T+$[eWk"a
audit programme 审计程序表,具体审计计划 @ 7u 0v
audit report 审计报告 i?/qY&~
audit report with a disclaimer of opinion 拒绝表示意见审计报告 =v\.h=~~
audit report with a qualified opinion 有保留意见的审计报告 LscGTs,
audit report with an adverse opinion 否定意见的审计报告 cS$_\65
audit report with dual dates 双重日期审计报告 edD)TpmE,
audit reporting stage 审计报告阶段 so;
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audit responsibility 审计责任 CAlCDfKW}
audit results 审计结果 UBs4K*h|
audit risk 审计风险 RNL9>
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audit sampling 审计抽样 D=$)n_F
audit sampling techniques 审计抽样方法,审计抽样技术 =*Lfl'sr_
audit strategies 审计策略 Fcx&hj1gQ
audit summary 审计总结,审计小结 "&] -2(
audit team 审计小组 Kq!3wb;
audit test 审计测试 /}$+uBgJm
audit trail 审计轨迹 gr{ DWCK
audit work 审计工作 |:o4w
audit working paper 审计工作底稿 _GPe<H
audited financial statement 审计会计报表,已审计财务报表 zqku e%^?-
Auditing Guidelines (the~) 审计规范指南 Zfw,7am/
auditing standards 审计准则 6b,V;#Anj
audit-oriented working paper (审计)业务类工作底稿 7^Uv7<pw
authorisation 授权 3^ClAE"8
authorisation of transaction 交易的授权 l}h!B_P'
availability 可获得性 N[hG8f
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balance 余额;差额;平衡 J4'eI[73
balance sheet 资产负债表 h(4v8ae
bank 银行 LD?sh"?b
bank account 银行账户,银行户头 JJnH%Q
bank statement 银行对账单 +_!QSU,@
barter transaction 易货交易,以物换物交易 @W<m4fi
basis of audit 审计依据 YUb_y^B^
basis of preparation (会计报表的)编制基础 CITc2v3a
book of account 账目,账簿 ,6/V"kqIP
borrowing 借款,贷款,借债 #mT"gs
branch 分支,分支机构,分店 A,]h),b
brought forward (账户余额等的)承上年,承上期,承上页 hPh-+Hb
budget 预算 \['Cj*e k
building 建筑物;大楼 #tHK"20
business conditions 业务情况,经营情况 wzA$'+Mb
business licence (企业等的)营业执照 +|v90ed
business relation 业务关系 hgmCRC
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