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 P+|8MT0
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审计词汇英汉对照 %>U*A
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ability to continue as a going concern 持续经营能力 JX<W[P>M
acceptability 可接受性,可接受程度 {mitF
acceptable level of detection risk 检查风险的可接受水平 -Dm
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acceptance of engagement 接受委托 |6Z MxY
accepting the engagement for the first time 首次接受委托 ,(=]6V
access to asset 对资产的接触 */e5lRO\
according to 根据,依据,依照 y5D?Bg|M
account balance 账户余额 TRok4uc
account for 对……进行会计处理,核算;解释 1}M.}G2u/
accounting 会计,会计学 pREYAZh
accounting advisory serve 会计咨询服务 ! HC<aWb
accounting firm 会计师事务所 TAoR6aE
accounting information 会计信息,会计资料 c9@
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accounting period 会计期间 .O.R
accounting policies 会计政策 @h,$&=HY
accounting professional bodies 会计职业组织,会计职业团体 vp9<.*h
accounting records 会计记录 f)P/@rh
accounting responsibility 会计责任
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accounting service 会计服务 -B(K Q T,J
accounting standards 会计准则 jP'b! 4
Accounting Standards for Business Enterprises 企业会计准则 *?"{T;4u~O
accounting system 会计系统 1*CWHs
accounting treatment 会计处理 S:\hcW6
accuracy 准确性,精确性 1y;zPJ<ntm
additional audit procedures 追加审计程序 y]%,Y=%X
addressee 收件人,收信人 %"^XxVJ*
Administration of State-owned Assets (the~) 国有资产管理局 ~l6Y
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administrative laws and regulations 行政法规 k4rBS
adverse impact 不利影响,负面影响 A\.*+k/B
adverse opinion 反对意见 _q4m7C<
advisory group 咨询组,顾问组 $
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agency fee 代理费,代理费用 4,DsB'
aggregate 总计,合计为…… 0M98y!A 5^
alternation of document and record 变造文件和记录 mhuaXbr
alternative audit procedures 替代审计程序,备选审计程序 !17Z\Ltqyj
amend 修改,修订 rv%[?Ml
amortisation 摊销 d vxEXy
analytical capacity 分析能力 ~`H<sJ?9
analytical procedures 分析性程序 :L0W"$
annual financial statements 年度会计报表,年度财务报表 W10fjMC}^
appendix 附录,附表 D:EF@il
applicable 适用的 H\bIO!vb
applicable laws and regulations 适用的法规 - S-1<xR
application systems 应用系统 :/qO*&i,N
apply consistently 一贯地执行,一贯地实施 (=/;rJ`q
appropriate 适当的,合适的; 4]
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征用,挪用 ]l%.X7M9
appropriate authorization 适当的授权 FM[To
appropriateness of audit evidence 审计证据的适当性 s+- aHn
approval 批准,核准 G'f"w5%qZv
assertion (会计报表上的)认定;确认 >cL2PN_y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 %/zZ~WIf
asset 资产,财产 3wl>a#f
asset restructuring 资产重组 |hoZ:
assignment of duties 职责的划分 `1]9(xwhQ0
assistant 助理,助理人员 V}-o):dI|
associated company 联属公司,联营公司 -~f.>@Wb
association 联合,结合;协会,社团 $ :wM'&M
assumption 假设,假定 q04Dj-2<
at a given date 在某一特定时日 -+_twU
attestation 鉴证,公证 ,eCXT=6
attestation service 鉴证服务 J}CK|}
audit adjustment 审计调整 W<o0Z OO
audit areas 审计领域 m)}MkC-
audit conclusion 审计结论 DA~ELje^j
audit effectiveness 审计效果 I_7EfAqg(
audit efficiency 审计效率 wP"|$HN
audit engagement letter 审计业务约定书 ?%Fk0E#>2
audit evidence 审计证据 GR
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audit fee 审计费 ze)K-6SKH
audit files 审计档案 RC%r7K f
audit findings 审计中发现的事项 zX`RN)C
audit implementation stage 审计实施阶段 0 +LloB
audit mark 审计标识 /
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audit materiality 审计重要性 J7o?h9
audit method 审计方法 926oM77
audit objective 审计目标,审计目的 Hc|U@G
audit of financial statements 会计报表审计,财务报表审计 [{$0E=&0
audit opinion 审计意见 n^#LB*q
audit period 被审计期间,被审计年度 faX#KRpfd
audit plan 审计计划 U{(07GNm#
audit planning 编制审计计划,制定审计计划,审计计划 !@k@7~i
audit planning stage 审计计划阶段 YU(*kC8
audit procedure 审计程序 P^W47
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audit programme 审计程序表,具体审计计划 c F]3gM
audit report 审计报告 d.oFlT
audit report with a disclaimer of opinion 拒绝表示意见审计报告 : PkZ(WZ9
audit report with a qualified opinion 有保留意见的审计报告 %;$Y|RbmqE
audit report with an adverse opinion 否定意见的审计报告 |Eu~=J7@
audit report with dual dates 双重日期审计报告 3
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audit reporting stage 审计报告阶段 :j4
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audit responsibility 审计责任 p5VSSvV\K
audit results 审计结果 e
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audit risk 审计风险 uf]$@6)
audit sampling 审计抽样 [)vwg`]
audit sampling techniques 审计抽样方法,审计抽样技术 ~1sl.8tF
audit strategies 审计策略
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audit summary 审计总结,审计小结 e}AJxBE
audit team 审计小组 UROi.976D
audit test 审计测试 U-<"i6mg?
audit trail 审计轨迹 #)
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audit work 审计工作 1:UC\ WW
audit working paper 审计工作底稿 F:GKnbY
audited financial statement 审计会计报表,已审计财务报表 @A'1D@f#
Auditing Guidelines (the~) 审计规范指南 w8I&:"^7<
auditing standards 审计准则 5zna?(#}
audit-oriented working paper (审计)业务类工作底稿 :9#{p^:o
authorisation 授权 gi@ji-10
authorisation of transaction 交易的授权 iDc|9"|Tf3
availability 可获得性
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balance 余额;差额;平衡 $OoN/^kv
balance sheet 资产负债表 tN> B$sv
bank 银行 6'!{0 5=m
bank account 银行账户,银行户头 G>>u#>0
bank statement 银行对账单 }h h^U^ia
barter transaction 易货交易,以物换物交易 _rd j,F8
basis of audit 审计依据 8lSn*;S,
basis of preparation (会计报表的)编制基础 ]GKx[F{)
book of account 账目,账簿 ~c$ts&Cl
borrowing 借款,贷款,借债 [j U
branch 分支,分支机构,分店 #gJ~ {tA:
brought forward (账户余额等的)承上年,承上期,承上页 wD^do
budget 预算 #(g+jb0E
building 建筑物;大楼 bMOM`At>z
business conditions 业务情况,经营情况 ]Ja8i%LjOG
business licence (企业等的)营业执照 QF/u^|f
business relation 业务关系 1y-lZ}s_
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