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 cp7=epho
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审计词汇英汉对照 ,!y$qVg'\f
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ability to continue as a going concern 持续经营能力 \&3+D8H>n
acceptability 可接受性,可接受程度 g|yvF-+
acceptable level of detection risk 检查风险的可接受水平 OKR
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acceptance of engagement 接受委托 $
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accepting the engagement for the first time 首次接受委托 M`!H"R 7
access to asset 对资产的接触 0@iY:aF
according to 根据,依据,依照 )~JHgl
account balance 账户余额 "$^ ~!1~
account for 对……进行会计处理,核算;解释 x2\qXN/R
accounting 会计,会计学 u0c1:Uv#~e
accounting advisory serve 会计咨询服务 w``ST
accounting firm 会计师事务所 6Y?|w 3f
accounting information 会计信息,会计资料 K=h9Ce
accounting period 会计期间 )U:m:cr<
accounting policies 会计政策 l4YJ c
accounting professional bodies 会计职业组织,会计职业团体 oIzj,v8$
accounting records 会计记录 Ma
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accounting responsibility 会计责任 *H2r@)Y[~
accounting service 会计服务 {qJ1ko)$
accounting standards 会计准则 hRCJv#]HC
Accounting Standards for Business Enterprises 企业会计准则 K;H&n1
accounting system 会计系统 f+)L#>Gl?
accounting treatment 会计处理 #'szP\
accuracy 准确性,精确性 Hd ={CFip
additional audit procedures 追加审计程序 @,my7?::oM
addressee 收件人,收信人 'yEHI
Administration of State-owned Assets (the~) 国有资产管理局 #gs`#6 ,'
administrative laws and regulations 行政法规 7#Kn8s
adverse impact 不利影响,负面影响 mL{6L?
adverse opinion 反对意见 P{>
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advisory group 咨询组,顾问组 (vJNHY M
agency fee 代理费,代理费用 Vv=. -&'
aggregate 总计,合计为…… L^?qOylu
alternation of document and record 变造文件和记录 KU(&%|;g
alternative audit procedures 替代审计程序,备选审计程序 0znR0%~
amend 修改,修订 Ie#Bkw'*
amortisation 摊销 .|fHy
analytical capacity 分析能力 s-Tv8goNV
analytical procedures 分析性程序 AH7}/Rc
annual financial statements 年度会计报表,年度财务报表 XK@E;Rv
appendix 附录,附表 E4/Dr}4
applicable 适用的 Ioa$51&
applicable laws and regulations 适用的法规 flbd0NB
application systems 应用系统 <<5(0#y#
apply consistently 一贯地执行,一贯地实施 N5
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appropriate 适当的,合适的; 0IBSRFt$g&
征用,挪用 z$. 88^
appropriate authorization 适当的授权 qfm|@v|De5
appropriateness of audit evidence 审计证据的适当性 y?? XIsF
approval 批准,核准 ZKTz
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assertion (会计报表上的)认定;确认 E*K;H8}s
assessed level of control risk 对控制风险的评估,控制风险的评估水平 _A9AEi'.
asset 资产,财产 &n:.k}/P
asset restructuring 资产重组 =-n}[Y}A
assignment of duties 职责的划分 `1fY)d^ZS
assistant 助理,助理人员 e6$W Qd`O
associated company 联属公司,联营公司 HQhM'x
association 联合,结合;协会,社团 ;[OH(!
assumption 假设,假定 I1M%J@ Cz
at a given date 在某一特定时日 B
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attestation 鉴证,公证 "@0]G<H
attestation service 鉴证服务 7;wd(
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audit adjustment 审计调整 . 3T3EX|G
audit areas 审计领域 hhc,uJ">!
audit conclusion 审计结论 7~.9=I'A
audit effectiveness 审计效果 ;85>xHK
audit efficiency 审计效率 &d^m 1
audit engagement letter 审计业务约定书 K1yzD6[eW
audit evidence 审计证据 +VOK%8,p
audit fee 审计费 @`- 4G2IU}
audit files 审计档案 lzVq1@B
audit findings 审计中发现的事项 s9DYi~/,
audit implementation stage 审计实施阶段 w_K1]<Q*
audit mark 审计标识 JU&c.p
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audit materiality 审计重要性 )zdQ1&@
audit method 审计方法 w%jII{@,
audit objective 审计目标,审计目的 -X2Buz8
audit of financial statements 会计报表审计,财务报表审计 _F|Ek ;y%
audit opinion 审计意见 sS'm
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audit period 被审计期间,被审计年度 GH$ pKB
audit plan 审计计划 R8Fv{7]c
audit planning 编制审计计划,制定审计计划,审计计划 ;"-&1qHN
audit planning stage 审计计划阶段
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audit procedure 审计程序 ^o&. fQ*
audit programme 审计程序表,具体审计计划 ;+hH
audit report 审计报告 v;D~P
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 @Z:l62l=bE
audit report with a qualified opinion 有保留意见的审计报告 @Qt{jI!
audit report with an adverse opinion 否定意见的审计报告 Ne1$ee.NE
audit report with dual dates 双重日期审计报告 '!~)?C<
audit reporting stage 审计报告阶段 q(W3i^778
audit responsibility 审计责任 H9Q&tl9
audit results 审计结果 #BH*Z(
audit risk 审计风险 "'?>fe\qG
audit sampling 审计抽样 T'Dv.h
audit sampling techniques 审计抽样方法,审计抽样技术 U 0P~
audit strategies 审计策略 B>P{A7Q
audit summary 审计总结,审计小结 }y gD3:vN7
audit team 审计小组 DT&@
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audit test 审计测试 |[b{)s?x
audit trail 审计轨迹 |z^^.d~a0
audit work 审计工作 4zFW-yy
audit working paper 审计工作底稿 N6i Q8P-
audited financial statement 审计会计报表,已审计财务报表 gT6jYQ
Auditing Guidelines (the~) 审计规范指南 D_zZXbNc
auditing standards 审计准则 Wt~BU.
audit-oriented working paper (审计)业务类工作底稿 f
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authorisation 授权 -r]W
authorisation of transaction 交易的授权 3eQ&F~S
availability 可获得性 YNsJZnGr8#
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balance 余额;差额;平衡 4ID5q~
balance sheet 资产负债表 Qj3EXb
bank 银行 <x>Mo
bank account 银行账户,银行户头 WOL:IZX%
bank statement 银行对账单 qF;|bF
barter transaction 易货交易,以物换物交易 j*r{2f4Rt
basis of audit 审计依据 yEE*B:
basis of preparation (会计报表的)编制基础 )bscBj@
book of account 账目,账簿 /aZ`[m2
borrowing 借款,贷款,借债 WCixKYq
branch 分支,分支机构,分店 s|r3Gv|G
brought forward (账户余额等的)承上年,承上期,承上页 PALc;"]O
budget 预算 oe-\ozJ0
building 建筑物;大楼 amY!qg0P*
business conditions 业务情况,经营情况 {&1/
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business licence (企业等的)营业执照 V)N%WXG
business relation 业务关系 svH !1b
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