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 \8<bb<`
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审计词汇英汉对照 EJL45R>
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 ~L 4"t_-
acceptable level of detection risk 检查风险的可接受水平 bt~-=\
acceptance of engagement 接受委托 @^`f~0#:
accepting the engagement for the first time 首次接受委托 8zZR%fZ
access to asset 对资产的接触 GO`XKE
according to 根据,依据,依照 xb1)ZJH
account balance 账户余额 )_+#yaC
account for 对……进行会计处理,核算;解释 LfF<wDvXf
accounting 会计,会计学 )zr/9aV
accounting advisory serve 会计咨询服务 sRY: 7>eg
accounting firm 会计师事务所 BHU(Hd
accounting information 会计信息,会计资料 YBg\L$|n
accounting period 会计期间 :X@;XEol~
accounting policies 会计政策 YB)1dzU
accounting professional bodies 会计职业组织,会计职业团体 M@csB. '
accounting records 会计记录 {V:?r
accounting responsibility 会计责任 S:
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accounting service 会计服务 (|bht 0
accounting standards 会计准则 r;S%BFMJS
Accounting Standards for Business Enterprises 企业会计准则 ]c$%;!ZE
accounting system 会计系统 v "oO
accounting treatment 会计处理 &Vl,
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accuracy 准确性,精确性 7b
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additional audit procedures 追加审计程序 e2Xx7*vS
addressee 收件人,收信人 {|>~#a49h
Administration of State-owned Assets (the~) 国有资产管理局 A6#ob
administrative laws and regulations 行政法规 {feS-.Khv
adverse impact 不利影响,负面影响 <2,@rYe/
adverse opinion 反对意见 ztb2Ign<
advisory group 咨询组,顾问组 }eB\k,7L
agency fee 代理费,代理费用 p>R F4
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 (U-p&q>z
alternative audit procedures 替代审计程序,备选审计程序 hW/*]7AM^
amend 修改,修订 G#lzB`i
amortisation 摊销 a9D5qj
analytical capacity 分析能力 }H^# }
analytical procedures 分析性程序 t7-sCC0
annual financial statements 年度会计报表,年度财务报表 U7:~@eYy
appendix 附录,附表 7N'F]x
applicable 适用的 r$0=b
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applicable laws and regulations 适用的法规 }KZ/>Z;^
application systems 应用系统 K$(U>D|
apply consistently 一贯地执行,一贯地实施 )rj.WK.
appropriate 适当的,合适的; L@G)K
征用,挪用 {d )Et;_
appropriate authorization 适当的授权 : l]>nF4
appropriateness of audit evidence 审计证据的适当性 oNiS"\t
approval 批准,核准 o AQ92~b
assertion (会计报表上的)认定;确认 P,wFib^1
assessed level of control risk 对控制风险的评估,控制风险的评估水平 P.[>x
asset 资产,财产 Oq! u `g9
asset restructuring 资产重组 oWJ}]ip
assignment of duties 职责的划分
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assistant 助理,助理人员 ~2"|4
associated company 联属公司,联营公司 |y=CmNG,
association 联合,结合;协会,社团 JgK?j&!hs:
assumption 假设,假定 5^%^8o
at a given date 在某一特定时日 -"a]) -
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attestation 鉴证,公证 bfa5X<8
attestation service 鉴证服务 e
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audit adjustment 审计调整 m]u#Dm7h
audit areas 审计领域 cHR }`U$
audit conclusion 审计结论 a(}jn|
audit effectiveness 审计效果 Xe+Hez,
audit efficiency 审计效率 qo}kwwWN;
audit engagement letter 审计业务约定书 EA8(_}
audit evidence 审计证据 =`/X
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audit fee 审计费 NT8%{>F`
audit files 审计档案 /CZOO)n
audit findings 审计中发现的事项 PUlb(3p
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audit implementation stage 审计实施阶段 VUx~Y'b
audit mark 审计标识 1BWuFYB
audit materiality 审计重要性 bNL E=#ro
audit method 审计方法 !`aodz*PO
audit objective 审计目标,审计目的 ,U<Ku*}B
audit of financial statements 会计报表审计,财务报表审计 ~ 4&_$e!
audit opinion 审计意见 heh!cDK
audit period 被审计期间,被审计年度 _Juhl^LM;
audit plan 审计计划 se)I2T{J
audit planning 编制审计计划,制定审计计划,审计计划 QZwRg&d<o
audit planning stage 审计计划阶段 xw?G?(WO
audit procedure 审计程序 Gn_v}31d%
audit programme 审计程序表,具体审计计划 ltD:w{PO]
audit report 审计报告 Mz"kaO
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7l:H~"9r
audit report with a qualified opinion 有保留意见的审计报告 0 TS:o/{(a
audit report with an adverse opinion 否定意见的审计报告 :F<a~_k
audit report with dual dates 双重日期审计报告 -D
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audit reporting stage 审计报告阶段 C8n1j2G\
audit responsibility 审计责任 3@}_ F<"*
audit results 审计结果 JP@UvDE|
audit risk 审计风险 L\"=H4r
audit sampling 审计抽样 MM5#B!BB
audit sampling techniques 审计抽样方法,审计抽样技术 Q!|71{5U
audit strategies 审计策略 7,O^c+
audit summary 审计总结,审计小结 ;M JM~\L0
audit team 审计小组 ;eA~z"g
audit test 审计测试 f<zh-Gq
audit trail 审计轨迹 Ads^y`b
audit work 审计工作 (m,O!935f
audit working paper 审计工作底稿 $jc>?.6
audited financial statement 审计会计报表,已审计财务报表 :Mt/6}
Auditing Guidelines (the~) 审计规范指南 (/N`Wu
auditing standards 审计准则 h?CNChRJs
audit-oriented working paper (审计)业务类工作底稿 q$HBPR4h
authorisation 授权 rhUZ9Fdv
authorisation of transaction 交易的授权 }Rf }
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availability 可获得性 X0C\87xfG
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balance 余额;差额;平衡 Rdv"Aj:
balance sheet 资产负债表 ~ 01]VA
bank 银行 pYa<u,>pN
bank account 银行账户,银行户头 ll5Kd=3
bank statement 银行对账单 dk3\~m%Pv
barter transaction 易货交易,以物换物交易 )lW<:?k
basis of audit 审计依据 z?i82B[Tm
basis of preparation (会计报表的)编制基础 JUXK}0d%eN
book of account 账目,账簿 t71 0sWh{
borrowing 借款,贷款,借债 }k,Si9O
branch 分支,分支机构,分店 ?dTz?C.w
brought forward (账户余额等的)承上年,承上期,承上页 ,$G89jSM
budget 预算 O0Z'vbFG
building 建筑物;大楼 fh 2Pn!h+
business conditions 业务情况,经营情况 dA_s7),
business licence (企业等的)营业执照 7"S|GEs:
business relation 业务关系 >%W"u`Q
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