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 ;UWp0d%
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审计词汇英汉对照 O:[@?l
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ability to continue as a going concern 持续经营能力 V?z-Dt C
acceptability 可接受性,可接受程度 _zFJ]7Ym.)
acceptable level of detection risk 检查风险的可接受水平 !o/;"'&E
acceptance of engagement 接受委托 <p8>"~R
accepting the engagement for the first time 首次接受委托 hHqsI`7c
access to asset 对资产的接触 { :_qa |
according to 根据,依据,依照 R~XNF/QMl
account balance 账户余额 iM s(Ywak]
account for 对……进行会计处理,核算;解释 x9H
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accounting 会计,会计学 Y]HtO^T2
accounting advisory serve 会计咨询服务 3a6
accounting firm 会计师事务所 ^NOy:>
accounting information 会计信息,会计资料 ~1.~4~um
accounting period 会计期间 lyrwm{&
accounting policies 会计政策 kv?j]<WN
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 kpO+
accounting responsibility 会计责任 0'tm.,
accounting service 会计服务 ?nx
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accounting standards 会计准则 3O'X;s2\d
Accounting Standards for Business Enterprises 企业会计准则 Xw9"wAj
accounting system 会计系统 9 kS;_(DB
accounting treatment 会计处理 5%(xZ
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accuracy 准确性,精确性 dZjh@yGP.
additional audit procedures 追加审计程序 v`u>;S_
addressee 收件人,收信人 3`Q>s;DjIU
Administration of State-owned Assets (the~) 国有资产管理局 %p.hwgvnp
administrative laws and regulations 行政法规 "0l7%@z*)q
adverse impact 不利影响,负面影响 STQ~mFs"
adverse opinion 反对意见 jj"?#`cW
advisory group 咨询组,顾问组 ZlsdO.G
agency fee 代理费,代理费用 W/I D8+:i
aggregate 总计,合计为…… lIL{*q(
alternation of document and record 变造文件和记录 I45\xP4i
alternative audit procedures 替代审计程序,备选审计程序 rlVo}kc7:
amend 修改,修订 o[CjRQY]P
amortisation 摊销 3q0^7)m0
analytical capacity 分析能力 &>o?0A6
analytical procedures 分析性程序 DM@&=c
annual financial statements 年度会计报表,年度财务报表 t>>\U X
appendix 附录,附表
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applicable 适用的 J*CfG;Y:
applicable laws and regulations 适用的法规 _7 9 ?,U]
application systems 应用系统 )VCRbz"[g
apply consistently 一贯地执行,一贯地实施 QG=&{-I~[3
appropriate 适当的,合适的; H)&pay
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appropriate authorization 适当的授权 s|=.L&"
appropriateness of audit evidence 审计证据的适当性 * E3
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approval 批准,核准 o+Kh2;$)
assertion (会计报表上的)认定;确认 N8:&v
assessed level of control risk 对控制风险的评估,控制风险的评估水平 l<mEGKB#
asset 资产,财产 cxQ8/0^
asset restructuring 资产重组 #T8$NZA
assignment of duties 职责的划分 yD9<-B<)
assistant 助理,助理人员 VpMPTEZ*L
associated company 联属公司,联营公司 j;b<oQH
association 联合,结合;协会,社团 (">gLr
assumption 假设,假定 a0ze7F<(
at a given date 在某一特定时日 O6pL )6d
attestation 鉴证,公证 NQ(}rr'.
attestation service 鉴证服务 j?n:"@!G/
audit adjustment 审计调整 iy_\1jB0
audit areas 审计领域 J]|
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audit conclusion 审计结论 #GHLF
audit effectiveness 审计效果 {1ic*cZS
audit efficiency 审计效率 |.Pl[y
audit engagement letter 审计业务约定书 VX;tglu2
audit evidence 审计证据 r?= 7#/]
audit fee 审计费 :{v:sK
audit files 审计档案 #TX=%x6
audit findings 审计中发现的事项 kDG'5X;+
audit implementation stage 审计实施阶段 )
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audit mark 审计标识 yxa~Rz/
audit materiality 审计重要性 &`'gO
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audit method 审计方法 sR. ecs+
audit objective 审计目标,审计目的 8\^[@9g3\3
audit of financial statements 会计报表审计,财务报表审计 txwTJScg
audit opinion 审计意见 :K6(`J3Y"^
audit period 被审计期间,被审计年度 "HQH]?!k
audit plan 审计计划 vK\;CSk
audit planning 编制审计计划,制定审计计划,审计计划 Y(]&j`%
audit planning stage 审计计划阶段 9)qjW &`
audit procedure 审计程序 SAEr $F^
audit programme 审计程序表,具体审计计划 FT*
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audit report 审计报告 ;U|^Tsuc`
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1+^L,-k!
audit report with a qualified opinion 有保留意见的审计报告 :>[;XT<
audit report with an adverse opinion 否定意见的审计报告 $bU|'}QR
audit report with dual dates 双重日期审计报告 Cu\A[6g,
audit reporting stage 审计报告阶段 ;mLbJT
audit responsibility 审计责任 IPl>bD~=p
audit results 审计结果 f#p.=F$
audit risk 审计风险 ntSPHK|'
audit sampling 审计抽样 I/s?]v
audit sampling techniques 审计抽样方法,审计抽样技术 F62arDA
audit strategies 审计策略 6#k
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audit summary 审计总结,审计小结 G'z&U?Ng
audit team 审计小组 ?~aM<rcZ
audit test 审计测试 T@]vjXd![
audit trail 审计轨迹 4>gMe3]0
audit work 审计工作 oWpy^=D_
audit working paper 审计工作底稿 9k^;]jE
audited financial statement 审计会计报表,已审计财务报表 rY>{L6d
Auditing Guidelines (the~) 审计规范指南 q*ZjOqj
auditing standards 审计准则 }q( IKH\&
audit-oriented working paper (审计)业务类工作底稿 |400N
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authorisation 授权 +6!.)Ea=
authorisation of transaction 交易的授权 -NVk>ENL4
availability 可获得性 NdQXQa?,
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balance 余额;差额;平衡 |Js96>B:
balance sheet 资产负债表 A]{8=
bank 银行 0n_Cuh\
bank account 银行账户,银行户头 d&