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 ;vWJOvM2
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审计词汇英汉对照 M9(lxu y1
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ability to continue as a going concern 持续经营能力 beV+3HqB8
acceptability 可接受性,可接受程度 D$
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acceptable level of detection risk 检查风险的可接受水平 2Qc_TgWF
acceptance of engagement 接受委托 ou]jm=4[
accepting the engagement for the first time 首次接受委托 +apn3\_
access to asset 对资产的接触 ^%Ln@!P
according to 根据,依据,依照 C8}=fa3u
account balance 账户余额 /7Q9(}
account for 对……进行会计处理,核算;解释 [[ Nn~7
accounting 会计,会计学 1 .o0"
accounting advisory serve 会计咨询服务 * <?KOM
accounting firm 会计师事务所 ST4[d'|j
accounting information 会计信息,会计资料 ]!/R tt
accounting period 会计期间 ltkA7dUbu
accounting policies 会计政策 9o]!D,u8=5
accounting professional bodies 会计职业组织,会计职业团体 _=cuOo"!
accounting records 会计记录 BE0Xg
accounting responsibility 会计责任 XXD4T9Wy
accounting service 会计服务 qzSm]l?z
accounting standards 会计准则 ?/~Q9My
Accounting Standards for Business Enterprises 企业会计准则 ,XN4Iy#BZl
accounting system 会计系统 YhN:t?
accounting treatment 会计处理 $`lGPi(Jc
accuracy 准确性,精确性 %/_E8GE
additional audit procedures 追加审计程序 P$@:T[}v
addressee 收件人,收信人 ]IDhE{
Administration of State-owned Assets (the~) 国有资产管理局 TIF =fQ
administrative laws and regulations 行政法规 i.FdZN{
adverse impact 不利影响,负面影响 v`@N R06
adverse opinion 反对意见 9tmnx')_
advisory group 咨询组,顾问组 J$`5KbT3
agency fee 代理费,代理费用 G1I<B
aggregate 总计,合计为…… Z]Cd> u
alternation of document and record 变造文件和记录 \vpX6!T
alternative audit procedures 替代审计程序,备选审计程序 y7'9KQ
amend 修改,修订 >yLdrf
amortisation 摊销 |ss4pN0X
analytical capacity 分析能力 5UG"i_TC
analytical procedures 分析性程序 &F'n
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annual financial statements 年度会计报表,年度财务报表 @Q!Tvw/
appendix 附录,附表 zOy_qozk
applicable 适用的 "od2i\
applicable laws and regulations 适用的法规 OhM_{]*
application systems 应用系统 "wxyY
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apply consistently 一贯地执行,一贯地实施 f%q ?
appropriate 适当的,合适的;
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appropriate authorization 适当的授权 Ac}5,
appropriateness of audit evidence 审计证据的适当性 >3I|5kZ6
approval 批准,核准 {qs>yQ6a:-
assertion (会计报表上的)认定;确认 xlc2,L;i
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 8LY^>.
asset restructuring 资产重组
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assignment of duties 职责的划分 P\@efq@!
assistant 助理,助理人员 UH((d*HX4
associated company 联属公司,联营公司 hdH3Jb_hl(
association 联合,结合;协会,社团 tK6=F63e
assumption 假设,假定 =t.T9'{
at a given date 在某一特定时日 S2#@j#\
attestation 鉴证,公证 DIkf#}
attestation service 鉴证服务 @z=L\e{
audit adjustment 审计调整 @S&QxE^
audit areas 审计领域 E7I$GD
audit conclusion 审计结论 D&DbxTi
audit effectiveness 审计效果 0E@*&Ru
audit efficiency 审计效率 Kv ajk~
audit engagement letter 审计业务约定书 yMpZ-b$*~
audit evidence 审计证据 HY(XI u
audit fee 审计费 | _nBiHjNn
audit files 审计档案 N7^sn!JB
audit findings 审计中发现的事项 %kP=VUXj
audit implementation stage 审计实施阶段 nUCOH
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audit mark 审计标识 jZiz
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audit materiality 审计重要性 J"XZnb)E=
audit method 审计方法 uSH_=^yTQ
audit objective 审计目标,审计目的 F4IU2_CnPD
audit of financial statements 会计报表审计,财务报表审计 #1WCSLvtV
audit opinion 审计意见 'k[vcnSz\/
audit period 被审计期间,被审计年度 '*<I<? z;
audit plan 审计计划 }-T,cA_H|
audit planning 编制审计计划,制定审计计划,审计计划 8/lgM'Eux
audit planning stage 审计计划阶段 }:!X@C~
audit procedure 审计程序 a.a
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audit programme 审计程序表,具体审计计划 1I40N[PE)
audit report 审计报告 s?
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 y<c7RK]
audit report with a qualified opinion 有保留意见的审计报告 !x") uYf
audit report with an adverse opinion 否定意见的审计报告 ryb81 .|
audit report with dual dates 双重日期审计报告 +fQJ#?N2n
audit reporting stage 审计报告阶段 B#3Q4c$
audit responsibility 审计责任 t
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audit results 审计结果 yI/ FD
audit risk 审计风险 YdN]Tqc
audit sampling 审计抽样 dk 0} q6~
audit sampling techniques 审计抽样方法,审计抽样技术 *JZlG%z
audit strategies 审计策略 Vd'=Fe;eB
audit summary 审计总结,审计小结 W>'(MB$3
audit team 审计小组 o4agaA3k
audit test 审计测试 bV+2U
audit trail 审计轨迹 Y8N
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audit work 审计工作 sD|}?7
audit working paper 审计工作底稿 m ^w{:\p
audited financial statement 审计会计报表,已审计财务报表 `Q[NrOqe"
Auditing Guidelines (the~) 审计规范指南 oc#hAjB.
auditing standards 审计准则 {]$ )dz5
audit-oriented working paper (审计)业务类工作底稿 yR"mRy1
authorisation 授权 =q*c}8R_0
authorisation of transaction 交易的授权 R\]C;@J<
availability 可获得性 i1*0'x
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balance 余额;差额;平衡 Z*=$n_
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balance sheet 资产负债表 KN>h*eze
bank 银行 g{f7} gTG
bank account 银行账户,银行户头 Mq_P'/
bank statement 银行对账单 bD-OEB
barter transaction 易货交易,以物换物交易 kdaq_O:s
basis of audit 审计依据 Y~?Z'uR
basis of preparation (会计报表的)编制基础 '%YE#1*gH
book of account 账目,账簿 +k[w)7Q
borrowing 借款,贷款,借债 "8~PfLJ+
branch 分支,分支机构,分店 !OMCsUZ
brought forward (账户余额等的)承上年,承上期,承上页 /U`p|M;
budget 预算 -FJLM
building 建筑物;大楼 gdq6jz
business conditions 业务情况,经营情况 kI2+&
business licence (企业等的)营业执照 d]MpE9@'v
business relation 业务关系 B:Awy/XMi
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