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 &2,3R}B/
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审计词汇英汉对照 ~U r
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ability to continue as a going concern 持续经营能力 vX@TZet0
acceptability 可接受性,可接受程度 Tbp;xv_qo
acceptable level of detection risk 检查风险的可接受水平 LD*XNcE
acceptance of engagement 接受委托 J Bgq2
accepting the engagement for the first time 首次接受委托 5,\-;
access to asset 对资产的接触
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according to 根据,依据,依照 <78*-Ob
account balance 账户余额 Ij>G7Q*d
account for 对……进行会计处理,核算;解释 z+Guu8
accounting 会计,会计学 3D-0
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accounting advisory serve 会计咨询服务 )IVk4|
accounting firm 会计师事务所 7{Lp/z%r
accounting information 会计信息,会计资料
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accounting period 会计期间 =Vm3f^
accounting policies 会计政策 w}]BJ<C
accounting professional bodies 会计职业组织,会计职业团体 ;E_Go&Vd
accounting records 会计记录 Z9G4in8
accounting responsibility 会计责任 wz..
accounting service 会计服务 0q4PhxR`e
accounting standards 会计准则 Ze!/b|`xI
Accounting Standards for Business Enterprises 企业会计准则 SBy{sbx4&F
accounting system 会计系统 gR+P!Eow
accounting treatment 会计处理 KE.O>M,I.
accuracy 准确性,精确性 *knN?`(x
additional audit procedures 追加审计程序 :7M%/#Fy
addressee 收件人,收信人 0bpGPG's&
Administration of State-owned Assets (the~) 国有资产管理局 v#lrF\G5
administrative laws and regulations 行政法规 ;Fo7 -kK
adverse impact 不利影响,负面影响 **$kWbS
adverse opinion 反对意见 TMGYNb%<bX
advisory group 咨询组,顾问组 1N_T/I8_F
agency fee 代理费,代理费用 QOX'ZAB`
aggregate 总计,合计为…… 2TG2<
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alternation of document and record 变造文件和记录 xM=ydRu
alternative audit procedures 替代审计程序,备选审计程序 1Ys)b[:
amend 修改,修订 /d+v4GIB
amortisation 摊销
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analytical capacity 分析能力 {qGXv@
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analytical procedures 分析性程序 g:O/~L0Xb
annual financial statements 年度会计报表,年度财务报表 tPa(H;
appendix 附录,附表 /!J xiGn
applicable 适用的 G1-r$7\
applicable laws and regulations 适用的法规 b*W,8HF 4,
application systems 应用系统 [,MaAB
apply consistently 一贯地执行,一贯地实施 ,PoG=W
appropriate 适当的,合适的; EKO~\d
征用,挪用 S}fQis
appropriate authorization 适当的授权 S\]9mHJI
appropriateness of audit evidence 审计证据的适当性 Nd]RbX
approval 批准,核准 ?2_h.
assertion (会计报表上的)认定;确认 ySI}Nm>&=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a x)J!I18
asset 资产,财产 pP#D*hiP-g
asset restructuring 资产重组 ZeY|JH1
assignment of duties 职责的划分 Yecdw'BW?
assistant 助理,助理人员 Rp;"]Q&b
associated company 联属公司,联营公司 7O8 @T-f+2
association 联合,结合;协会,社团 q{Gh5zg5O
assumption 假设,假定 amq, ^
at a given date 在某一特定时日 'gXD?ARW
attestation 鉴证,公证 rg;4INs#
attestation service 鉴证服务 r@zs4N0WP
audit adjustment 审计调整 M)ao}m>
audit areas 审计领域 VFM!K$_
audit conclusion 审计结论 kOdA8XRY
audit effectiveness 审计效果 IhBQ1,&J
audit efficiency 审计效率 !vSq?!y6*P
audit engagement letter 审计业务约定书 @-L\c>rqT
audit evidence 审计证据 W}N7jPO}
audit fee 审计费 :Jf</uP_
audit files 审计档案 m]*a;a'}#
audit findings 审计中发现的事项 &^K(9"
audit implementation stage 审计实施阶段 QgKR=GR6
audit mark 审计标识 w >%^pO~}`
audit materiality 审计重要性 pacD7'1{
audit method 审计方法 r*8a!jm?
audit objective 审计目标,审计目的 St(jrZb
audit of financial statements 会计报表审计,财务报表审计 p^}`^>OL
audit opinion 审计意见 #?+[|RS|
audit period 被审计期间,被审计年度 d2NFdBoI
audit plan 审计计划 gG@4MXq.
audit planning 编制审计计划,制定审计计划,审计计划 yY!)2{F+
audit planning stage 审计计划阶段 Yyar{$he
audit procedure 审计程序 8ki3>"!A
audit programme 审计程序表,具体审计计划 b%*`}B
audit report 审计报告 x_I*6?
audit report with a disclaimer of opinion 拒绝表示意见审计报告 (,t[`z
audit report with a qualified opinion 有保留意见的审计报告 ]'?Ue7
audit report with an adverse opinion 否定意见的审计报告 r7].48D
audit report with dual dates 双重日期审计报告 rW|%eT*/'A
audit reporting stage 审计报告阶段 n_rpT.[
audit responsibility 审计责任 7QnWw0
audit results 审计结果 TDbSK&w :s
audit risk 审计风险 q5S_B]|
audit sampling 审计抽样 qBcbMa9m
audit sampling techniques 审计抽样方法,审计抽样技术 \2=I//YF
audit strategies 审计策略 h)fsLzn]Tf
audit summary 审计总结,审计小结 livKiX`
audit team 审计小组 63%V_B|
audit test 审计测试 \.oJ/++
audit trail 审计轨迹 fzw:[z:%
audit work 审计工作 4X*U~}
audit working paper 审计工作底稿 %'i_iF8.
audited financial statement 审计会计报表,已审计财务报表 l`l6Y>c*]
Auditing Guidelines (the~) 审计规范指南 [&4+
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auditing standards 审计准则 xo?'L&%
audit-oriented working paper (审计)业务类工作底稿 us ~cIGm
authorisation 授权 TmftEw>u
authorisation of transaction 交易的授权 ^n<YO=|u
availability 可获得性 i$p2am8f
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balance 余额;差额;平衡 }aVzr}!
balance sheet 资产负债表 #"~\/sb
bank 银行 U?Dr0wD;[
bank account 银行账户,银行户头 ykJ+LS{+
bank statement 银行对账单 P_0[spmFU
barter transaction 易货交易,以物换物交易 Dq<DW2It>
basis of audit 审计依据 1fsNQ!vQP
basis of preparation (会计报表的)编制基础 9B;WjXSe
book of account 账目,账簿 [zm@hxym
borrowing 借款,贷款,借债 &4 KUXn[F
branch 分支,分支机构,分店 2L;=wP2?{
brought forward (账户余额等的)承上年,承上期,承上页 1kpw*$P0
budget 预算 WEX7=^k9
building 建筑物;大楼 nA_'jl
business conditions 业务情况,经营情况 [e
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business licence (企业等的)营业执照 X
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business relation 业务关系 QEbf]U=
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