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 )I Y 5Y
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审计词汇英汉对照 vy{rwZ$
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ability to continue as a going concern 持续经营能力 @sB}q 6>
acceptability 可接受性,可接受程度 Yn IM-
acceptable level of detection risk 检查风险的可接受水平 S|{Yvyp
acceptance of engagement 接受委托 Q8;x9o@
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accepting the engagement for the first time 首次接受委托 b[{m>Fa+o#
access to asset 对资产的接触 z^ aCQ3E
according to 根据,依据,依照 DGa#d_I
account balance 账户余额 B%%.@[o,
account for 对……进行会计处理,核算;解释 DU/9/ I?~
accounting 会计,会计学 Edf=?K+\!i
accounting advisory serve 会计咨询服务 a!c/5)v(
accounting firm 会计师事务所 B&%L`v2[
accounting information 会计信息,会计资料 AND7jEn
accounting period 会计期间 ; d, JN
accounting policies 会计政策 vWqyZ-p,q
accounting professional bodies 会计职业组织,会计职业团体 r!=]Q}`F
accounting records 会计记录 gD,YQ%aq
accounting responsibility 会计责任 D+ah ok
accounting service 会计服务 RMS.1: O
accounting standards 会计准则 RlI
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Accounting Standards for Business Enterprises 企业会计准则 P;)2*:--)
accounting system 会计系统 "B|nh d
accounting treatment 会计处理 Eonq'Re$
accuracy 准确性,精确性 ['51FulDR
additional audit procedures 追加审计程序 L<f-Ed9|
addressee 收件人,收信人 `YFkY^T
Administration of State-owned Assets (the~) 国有资产管理局 Qag|nLoT
administrative laws and regulations 行政法规 .x)>f
adverse impact 不利影响,负面影响 u4Y6B
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adverse opinion 反对意见 *ajFZI
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 q=P
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aggregate 总计,合计为…… cwH,l$
alternation of document and record 变造文件和记录 &%|xc{i
alternative audit procedures 替代审计程序,备选审计程序 w$DG=!
amend 修改,修订 k9*J*7l-m
amortisation 摊销 *fxep08B
analytical capacity 分析能力 &
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analytical procedures 分析性程序 9O),/SH;:
annual financial statements 年度会计报表,年度财务报表 4 "pS
appendix 附录,附表 'P@=/
applicable 适用的 .K $p`WQ{
applicable laws and regulations 适用的法规 Tjd&
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application systems 应用系统 9>A-$a4R>
apply consistently 一贯地执行,一贯地实施 (/T+Wpy?
appropriate 适当的,合适的; +G5'kYzJ
征用,挪用 gzl%5`DB w
appropriate authorization 适当的授权 IT8B~I\OY
appropriateness of audit evidence 审计证据的适当性 ]sX7%3P
approval 批准,核准 z{_mEE49
assertion (会计报表上的)认定;确认 06PhrPVa!\
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 k)$iK2I
asset restructuring 资产重组 !d:tIu{)
assignment of duties 职责的划分 21.YO]Et
assistant 助理,助理人员 umJay/>
associated company 联属公司,联营公司 `^O'V}T
association 联合,结合;协会,社团 D"`%|`O
assumption 假设,假定 f?2zLE>u
at a given date 在某一特定时日 fdd~e52f
attestation 鉴证,公证 $@_YdZ!
attestation service 鉴证服务 !Bag}|#
audit adjustment 审计调整 zSEr4^Dk4
audit areas 审计领域 kFS0i%Sr
audit conclusion 审计结论 o:Ln._bj
audit effectiveness 审计效果 *}+R
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audit efficiency 审计效率 ~&lQNl3`m6
audit engagement letter 审计业务约定书 @; W<dJ<X
audit evidence 审计证据 M#=Y~PU
audit fee 审计费 I|$'Q$m~
audit files 审计档案 =ft9T&ciD
audit findings 审计中发现的事项 ^it4z gx@
audit implementation stage 审计实施阶段 OZ eiHX!
audit mark 审计标识 Bfbl#ZkyL
audit materiality 审计重要性 K3La9O)>
audit method 审计方法 f&K}IM8& #
audit objective 审计目标,审计目的 DG_}9M!DW@
audit of financial statements 会计报表审计,财务报表审计 4#TnXxL
audit opinion 审计意见 aZ8h[#]7
audit period 被审计期间,被审计年度 EJO.'vQ
audit plan 审计计划 %rFP#L
audit planning 编制审计计划,制定审计计划,审计计划 6!*K/2:O
audit planning stage 审计计划阶段 ERk kSTp
audit procedure 审计程序 b21}49bHN
audit programme 审计程序表,具体审计计划 uRP
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audit report 审计报告 #g,H("Qy({
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {PL,VY)Z
audit report with a qualified opinion 有保留意见的审计报告 QyTh!QM~`
audit report with an adverse opinion 否定意见的审计报告 4\v~HFsv
audit report with dual dates 双重日期审计报告 _\p`4-.V
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 TV<Aj"xw
audit results 审计结果 TV?
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audit risk 审计风险 K/DH
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audit sampling 审计抽样 aWdUuid
audit sampling techniques 审计抽样方法,审计抽样技术 :g&>D#{
audit strategies 审计策略 Nc,*hsx'
audit summary 审计总结,审计小结 VZ;@S3TS
audit team 审计小组 HP#ki !'
audit test 审计测试 /;+oz
audit trail 审计轨迹 X#VEA=4{
audit work 审计工作 )#C_mB$-#
audit working paper 审计工作底稿 %@>YNPD`E
audited financial statement 审计会计报表,已审计财务报表 DQcWq'yY^
Auditing Guidelines (the~) 审计规范指南 sbzeY1
auditing standards 审计准则 {d8^@UL
audit-oriented working paper (审计)业务类工作底稿 E{<?l 7t
authorisation 授权 V
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authorisation of transaction 交易的授权 eVTO#R*'|
availability 可获得性 S3; lKr
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balance 余额;差额;平衡 Q^nG0<q+
balance sheet 资产负债表 (yfXMp,x
bank 银行 Vfb<o"BQk
bank account 银行账户,银行户头 [
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bank statement 银行对账单 >)4.$#H
barter transaction 易货交易,以物换物交易 #iiwD|
basis of audit 审计依据 Vw7WK
basis of preparation (会计报表的)编制基础 |l$
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book of account 账目,账簿 ^+EMZFjg(
borrowing 借款,贷款,借债 7$K}qsr<
branch 分支,分支机构,分店 $%B5
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brought forward (账户余额等的)承上年,承上期,承上页 6I"C~&dt
budget 预算 \`
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building 建筑物;大楼 6`1k
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business conditions 业务情况,经营情况 m!;G/s*
business licence (企业等的)营业执照 %
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business relation 业务关系 HXyFj
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