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 @<};Bo'
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审计词汇英汉对照 k<:!^_3H
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ability to continue as a going concern 持续经营能力 t >8t|t+
acceptability 可接受性,可接受程度 ~[[a7$_4
acceptable level of detection risk 检查风险的可接受水平 [0 W^|=#K
acceptance of engagement 接受委托 ]$z~;\ T
accepting the engagement for the first time 首次接受委托 IlaH,J7n
access to asset 对资产的接触 m,*f6g
according to 根据,依据,依照 SkK=VeD>8
account balance 账户余额 \ ,?yj
account for 对……进行会计处理,核算;解释 [*1c.&%(
accounting 会计,会计学 -5Ccuk>6
accounting advisory serve 会计咨询服务 Y<{j':
accounting firm 会计师事务所 &AoWT:Ea
accounting information 会计信息,会计资料 ^c=@2#^\
accounting period 会计期间 7$^V_{ej
accounting policies 会计政策 M]6=Rxq1:E
accounting professional bodies 会计职业组织,会计职业团体 wo?C7,-x
accounting records 会计记录 ok7DI
accounting responsibility 会计责任 Jcy`:C\Ay
accounting service 会计服务 w("jyvV[C
accounting standards 会计准则 T*$uc,
Accounting Standards for Business Enterprises 企业会计准则 )Dv"seH.
accounting system 会计系统 <H$ CCo
accounting treatment 会计处理 $CXqkK<6
accuracy 准确性,精确性 o XGf#>keg
additional audit procedures 追加审计程序 (US8Sc
addressee 收件人,收信人 EmLPq!C
Administration of State-owned Assets (the~) 国有资产管理局 )of_"gZ$3A
administrative laws and regulations 行政法规 4=1lyw
adverse impact 不利影响,负面影响 /R^!~J50
adverse opinion 反对意见 0m?ul%=
advisory group 咨询组,顾问组 *yt/
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agency fee 代理费,代理费用 yLI=&7/e@
aggregate 总计,合计为…… {"@ Bf<J#
alternation of document and record 变造文件和记录 $
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alternative audit procedures 替代审计程序,备选审计程序 YrB-;R1+
amend 修改,修订 EK#w: "
amortisation 摊销 S46[2-v1
analytical capacity 分析能力
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analytical procedures 分析性程序 hzPpw.
annual financial statements 年度会计报表,年度财务报表 O
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appendix 附录,附表 u<+;]8[o
applicable 适用的 0}aJCJ9sx=
applicable laws and regulations 适用的法规 E6n;_{Se/S
application systems 应用系统 (s}9N
apply consistently 一贯地执行,一贯地实施 v}iJ:'
appropriate 适当的,合适的; u_mm*o~)g
征用,挪用 8^M5u>=t;
appropriate authorization 适当的授权 60hf)er
appropriateness of audit evidence 审计证据的适当性 _msDf2e9
approval 批准,核准 >0512_J+
assertion (会计报表上的)认定;确认 XLM 9+L
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Ju:=-5r"'
asset 资产,财产 LxMOs Nv
asset restructuring 资产重组 N["(ZSS
assignment of duties 职责的划分 q/]tJ{FI
assistant 助理,助理人员 [J:vS
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associated company 联属公司,联营公司 +L_.XToq-
association 联合,结合;协会,社团 n+xM))
assumption 假设,假定 Wmp\J3
at a given date 在某一特定时日 }p&aI?-B
attestation 鉴证,公证 5ptbz<Xv
attestation service 鉴证服务 HI:E&20y
audit adjustment 审计调整 dedi6Brl
audit areas 审计领域 u} KiSZxt
audit conclusion 审计结论 o6{XT.z5qx
audit effectiveness 审计效果 w $2-t
audit efficiency 审计效率 K5k,47"
audit engagement letter 审计业务约定书 ,kLeK{
audit evidence 审计证据 ` 3<#DZ;!
audit fee 审计费 )L_jR%2j
audit files 审计档案 k"AY7vq@!P
audit findings 审计中发现的事项 slw^BK3t
audit implementation stage 审计实施阶段 QI!:+8
audit mark 审计标识 L9G=+T9
audit materiality 审计重要性 ;M}bQ88
audit method 审计方法 .p0;y3so4
audit objective 审计目标,审计目的 J|3CG;+
audit of financial statements 会计报表审计,财务报表审计 ))eR
audit opinion 审计意见 <Qwi 0$
audit period 被审计期间,被审计年度 #
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audit plan 审计计划 @ '<lD*W
audit planning 编制审计计划,制定审计计划,审计计划 ,/Xxj\i
audit planning stage 审计计划阶段 8whjPn0
audit procedure 审计程序 F2+lwyc Y
audit programme 审计程序表,具体审计计划 ;r8,Wx@f1C
audit report 审计报告 GT'%HmQI
audit report with a disclaimer of opinion 拒绝表示意见审计报告 d{DlW
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audit report with a qualified opinion 有保留意见的审计报告 [;};qQ-C2
audit report with an adverse opinion 否定意见的审计报告 [D/q%
audit report with dual dates 双重日期审计报告 y<B "
audit reporting stage 审计报告阶段 ]>x674H
audit responsibility 审计责任 3{,Mpb@
audit results 审计结果 Qza[~6
audit risk 审计风险 hj9bMj
audit sampling 审计抽样 {>5c,L$
audit sampling techniques 审计抽样方法,审计抽样技术 G.c s-f
audit strategies 审计策略 0z\=uQ0
audit summary 审计总结,审计小结 HaLEQ73
audit team 审计小组 nEs l
audit test 审计测试 #bf^Pq'8
audit trail 审计轨迹 8vnU!r
audit work 审计工作 \QYs(nm?k
audit working paper 审计工作底稿 '
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audited financial statement 审计会计报表,已审计财务报表 J2yq|n?2gq
Auditing Guidelines (the~) 审计规范指南 .8g&V|
auditing standards 审计准则 >Utn[']~
audit-oriented working paper (审计)业务类工作底稿 8C
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authorisation 授权 s2&UeYbIs
authorisation of transaction 交易的授权 \#~~,k
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availability 可获得性 d6~wJ MFl
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balance 余额;差额;平衡 l1!i3m'x
balance sheet 资产负债表 mnG\UK,k
bank 银行 {dCk iF
bank account 银行账户,银行户头 92eS*x2@
bank statement 银行对账单 VSM%<-iQ
barter transaction 易货交易,以物换物交易 ]}C#"Xt
basis of audit 审计依据 {9Y@?
basis of preparation (会计报表的)编制基础 M3 u[E
book of account 账目,账簿 R?^FO:nM%!
borrowing 借款,贷款,借债 $g5pKk
branch 分支,分支机构,分店 "<bL-k*H)
brought forward (账户余额等的)承上年,承上期,承上页 =OhhMAn
budget 预算 +Hv%m8'0|
building 建筑物;大楼 qAkx52v6
business conditions 业务情况,经营情况 &>sG xK
business licence (企业等的)营业执照 NOo&5@z;H
business relation 业务关系 g5/8u2d
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