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~ wP?
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审计词汇英汉对照 P87Lo4Rd
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ability to continue as a going concern 持续经营能力 pj#l s
acceptability 可接受性,可接受程度 9|NH5A"H.
acceptable level of detection risk 检查风险的可接受水平 OWT|F0.1$k
acceptance of engagement 接受委托 [ahK+J
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 %WlTx&jSgE
according to 根据,依据,依照 1\ Gxk&
account balance 账户余额 i!;9A6D
account for 对……进行会计处理,核算;解释 <rx
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accounting 会计,会计学 i|[**P
accounting advisory serve 会计咨询服务 i "d&U7Q
accounting firm 会计师事务所 }inV)QQ
accounting information 会计信息,会计资料 IxaF*4JG
accounting period 会计期间 %ty`Oa2
accounting policies 会计政策 |8?e4yVd
accounting professional bodies 会计职业组织,会计职业团体 *-(8Z>9
accounting records 会计记录 lc\{47LwZ
accounting responsibility 会计责任 ?&?5x%|.<
accounting service 会计服务 :}z`4S@b
accounting standards 会计准则 qL4s@<|~
Accounting Standards for Business Enterprises 企业会计准则 "p]!=
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accounting system 会计系统 V{UY_
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accounting treatment 会计处理 'P)c'uqd#
accuracy 准确性,精确性 nh*6`5yj
additional audit procedures 追加审计程序 M $f6.j
addressee 收件人,收信人 a:Nf+t
Administration of State-owned Assets (the~) 国有资产管理局 }0,dG4Oo=
administrative laws and regulations 行政法规 i>O8q%BnJ
adverse impact 不利影响,负面影响 XK&G `cJ[
adverse opinion 反对意见 fcO|0cQ
advisory group 咨询组,顾问组 0<93i
agency fee 代理费,代理费用 $plqk^P
aggregate 总计,合计为…… "
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alternation of document and record 变造文件和记录 n8tw8o%&[
alternative audit procedures 替代审计程序,备选审计程序 c9x&:U
amend 修改,修订 =Cd{bj.8
amortisation 摊销 uS5G(} [
analytical capacity 分析能力 !
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analytical procedures 分析性程序 (67byO
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annual financial statements 年度会计报表,年度财务报表 cn: L]%<
appendix 附录,附表 ZUkM8M$c
applicable 适用的 Fw:_O2
applicable laws and regulations 适用的法规 Y"L |D,ex
application systems 应用系统 N\|BaZ%>|
apply consistently 一贯地执行,一贯地实施 k~F;G=P
appropriate 适当的,合适的; U(Tl$#Bt
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appropriate authorization 适当的授权 i+F*vTM2,
appropriateness of audit evidence 审计证据的适当性 w{ ;Sp?Os
approval 批准,核准 @
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assertion (会计报表上的)认定;确认 Mh{244|o[
assessed level of control risk 对控制风险的评估,控制风险的评估水平 8L+A&^qx
asset 资产,财产 bp<,Xfl
asset restructuring 资产重组 N0%q66]1
assignment of duties 职责的划分 "j&'R#$&d
assistant 助理,助理人员 <<b]v I
associated company 联属公司,联营公司 2Z5_@Y
association 联合,结合;协会,社团 mx#%oJnsi
assumption 假设,假定 #m17cDL
at a given date 在某一特定时日 1[J|AkN
attestation 鉴证,公证 XOLE=zdSp
attestation service 鉴证服务 ':3[?d1Es
audit adjustment 审计调整 ,"Fl/AjO
audit areas 审计领域 ,,!P-kK$
audit conclusion 审计结论 cUr!U\X[
audit effectiveness 审计效果 w51l;2$des
audit efficiency 审计效率 KK6fRtKv>q
audit engagement letter 审计业务约定书 1$+8wDVwad
audit evidence 审计证据 8Ihl}aguW
audit fee 审计费 2W2T
audit files 审计档案 I&m' a
audit findings 审计中发现的事项 ;6~5FTmV
audit implementation stage 审计实施阶段 t|mK5aR4
audit mark 审计标识 Oi zj|'
audit materiality 审计重要性 I)y
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audit method 审计方法 S~hu(x#
audit objective 审计目标,审计目的 Rj4C-X4=
audit of financial statements 会计报表审计,财务报表审计 jFJ}sX9]
audit opinion 审计意见 )P>/g*
audit period 被审计期间,被审计年度 +*Z'oC BJ,
audit plan 审计计划 !/!ga)Y
audit planning 编制审计计划,制定审计计划,审计计划 )$1>6C\
audit planning stage 审计计划阶段 c#>(8#'.U
audit procedure 审计程序 Q4hY\\Hi
audit programme 审计程序表,具体审计计划 hlDB'8
audit report 审计报告 ~\8(+qIv%f
audit report with a disclaimer of opinion 拒绝表示意见审计报告 d#]hqy
audit report with a qualified opinion 有保留意见的审计报告 1]eRragm"
audit report with an adverse opinion 否定意见的审计报告 A*wf:
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audit report with dual dates 双重日期审计报告 RgA"`p7{
audit reporting stage 审计报告阶段 9^ZtbmUf
audit responsibility 审计责任 atF#0*e>
audit results 审计结果 b,YNCb]H
audit risk 审计风险 C l,vBjl h
audit sampling 审计抽样 &b`W<PAc?4
audit sampling techniques 审计抽样方法,审计抽样技术 =#,`k<v%I
audit strategies 审计策略 :)D7_[i
audit summary 审计总结,审计小结 e).;;0
audit team 审计小组 U: Wet,
audit test 审计测试 @aZ Tx/
audit trail 审计轨迹 g27'il
audit work 审计工作 \0d'y#Gp*
audit working paper 审计工作底稿 u\L}B!
audited financial statement 审计会计报表,已审计财务报表 RG""/x;
Auditing Guidelines (the~) 审计规范指南 1kKfFpN
auditing standards 审计准则 |5tZ*$nGa
audit-oriented working paper (审计)业务类工作底稿 qSB&Q0T
authorisation 授权 Dr
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authorisation of transaction 交易的授权 (Jw_2pHxr"
availability 可获得性 QcW8A ,\q
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balance 余额;差额;平衡
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balance sheet 资产负债表 UJSIbb5
bank 银行 -]HZ?@
bank account 银行账户,银行户头 T" W<l4i-
bank statement 银行对账单 jt on \9
barter transaction 易货交易,以物换物交易 HyU: BW;
basis of audit 审计依据 P+}~6}wJE
basis of preparation (会计报表的)编制基础 Q`<{cFsU
book of account 账目,账簿 (+epRC
borrowing 借款,贷款,借债 wuA?t
branch 分支,分支机构,分店 0^gY4qx[u
brought forward (账户余额等的)承上年,承上期,承上页 :86:U 0^
budget 预算 LK~aLa5wG
building 建筑物;大楼 `.@sux!lu
business conditions 业务情况,经营情况 X!ruQem /
business licence (企业等的)营业执照 hj9TiH/+
business relation 业务关系 @%R4V[Lo.
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