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 Y<t(m$s
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审计词汇英汉对照 =`k',V_
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ability to continue as a going concern 持续经营能力 gle<{
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acceptability 可接受性,可接受程度 GP(ze-Y
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acceptable level of detection risk 检查风险的可接受水平 Yy{(XBJ~%t
acceptance of engagement 接受委托 Nwg?(h#
accepting the engagement for the first time 首次接受委托 n= q7*<l
access to asset 对资产的接触 XFv^jSF
according to 根据,依据,依照 iHT=ROL
account balance 账户余额 cAn
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account for 对……进行会计处理,核算;解释 ^x2@KMKXZ
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 (sSGJS'X
accounting firm 会计师事务所 ]2c0?f*Y7
accounting information 会计信息,会计资料 .JBTU>1]_n
accounting period 会计期间 mgTzwE_\
accounting policies 会计政策 )S`=y-L$
accounting professional bodies 会计职业组织,会计职业团体 X2E=2tXl`7
accounting records 会计记录 O Cnra
accounting responsibility 会计责任 B%WkM\\!^
accounting service 会计服务 T0@$6&b%\z
accounting standards 会计准则 +`ug?`_
Accounting Standards for Business Enterprises 企业会计准则 tC5>K9Ed
accounting system 会计系统 L+CPT
accounting treatment 会计处理 9w6 uoM
accuracy 准确性,精确性 E"7[|-`e6
additional audit procedures 追加审计程序 G1Vn[[%k
addressee 收件人,收信人 NFPWh3),f
Administration of State-owned Assets (the~) 国有资产管理局 ZA \;9M=
administrative laws and regulations 行政法规 M6j~`KSE
adverse impact 不利影响,负面影响 m:c0S8#:
adverse opinion 反对意见 w3&L 6|,
advisory group 咨询组,顾问组 FzAzAl5
agency fee 代理费,代理费用 _K B%g_{
aggregate 总计,合计为…… T@Z-;^aV
alternation of document and record 变造文件和记录 Hb[P|pPT
alternative audit procedures 替代审计程序,备选审计程序 X6j:TF
amend 修改,修订 pjma
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amortisation 摊销 }^
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analytical capacity 分析能力 ,'n`]@0?\
analytical procedures 分析性程序 _Nh`-R%B)
annual financial statements 年度会计报表,年度财务报表 fVJWW):
appendix 附录,附表 F<^f6z8
applicable 适用的 /CUBs!
applicable laws and regulations 适用的法规 R+El/ya:6
application systems 应用系统 i]Bu7Fuu
apply consistently 一贯地执行,一贯地实施 nG-DtG^z
appropriate 适当的,合适的; Ed+jSO0
征用,挪用 +$F,!rV-s
appropriate authorization 适当的授权 R\-]$\1D
appropriateness of audit evidence 审计证据的适当性 L#S|2L_hC
approval 批准,核准 yG;@S8zC
assertion (会计报表上的)认定;确认 6Fc*&7Z+
assessed level of control risk 对控制风险的评估,控制风险的评估水平 j_h0hm]
asset 资产,财产 TuC
asset restructuring 资产重组 :x3xeVtY
assignment of duties 职责的划分 j.[W] EfL~
assistant 助理,助理人员 r5y*SoD!
associated company 联属公司,联营公司 EMDYeXpV
association 联合,结合;协会,社团 Pj_*,L`mZ
assumption 假设,假定 '.jYu7
at a given date 在某一特定时日 xz~Y
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attestation 鉴证,公证 q8H nPXV
attestation service 鉴证服务 F:~@
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audit adjustment 审计调整 e-%q!F(Bf
audit areas 审计领域 VB`% u=
audit conclusion 审计结论 csA-<}S5]b
audit effectiveness 审计效果 x<7?
audit efficiency 审计效率 Cu_-QE
audit engagement letter 审计业务约定书 IG:2<G
audit evidence 审计证据 _h 6c[*
audit fee 审计费 .@ZrmO
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audit files 审计档案 p=\Q7<Z6d,
audit findings 审计中发现的事项 7*
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audit implementation stage 审计实施阶段 L2wX?NA
audit mark 审计标识 ";/ogFi
audit materiality 审计重要性 57q?:M=^
audit method 审计方法 V9D q<y-y
audit objective 审计目标,审计目的 2%*\XPt)
audit of financial statements 会计报表审计,财务报表审计 M%
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audit opinion 审计意见 lBa` nG
audit period 被审计期间,被审计年度 w"W;PdH)
audit plan 审计计划 xdVsbW
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audit planning 编制审计计划,制定审计计划,审计计划 4$81ilBcL
audit planning stage 审计计划阶段 *!j!o%MB
audit procedure 审计程序 +N'&6z0Wf
audit programme 审计程序表,具体审计计划 c^&4m[?C[u
audit report 审计报告 64vj6 &L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0{I-x^FI
audit report with a qualified opinion 有保留意见的审计报告 CSz+cS
audit report with an adverse opinion 否定意见的审计报告 p 16+(m
audit report with dual dates 双重日期审计报告 4P"XT
audit reporting stage 审计报告阶段 dn:\V?9
audit responsibility 审计责任 !R@jbM
audit results 审计结果 nB0KDt_
audit risk 审计风险 9Q*:II
audit sampling 审计抽样 CNhLp#
audit sampling techniques 审计抽样方法,审计抽样技术 KT7R0 v
audit strategies 审计策略 `sgW0Uf
audit summary 审计总结,审计小结 ,gM:s}l!dJ
audit team 审计小组 Wc,`L$Jx
audit test 审计测试 i g
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audit trail 审计轨迹 !Rgj'{
audit work 审计工作 gI"cZ h3}
audit working paper 审计工作底稿 )."dqq^ q
audited financial statement 审计会计报表,已审计财务报表 +n$ruoRJh
Auditing Guidelines (the~) 审计规范指南 - P"
auditing standards 审计准则 ]h=5d09z
audit-oriented working paper (审计)业务类工作底稿 /8Z&Y`G
authorisation 授权 EXwU{Hl
authorisation of transaction 交易的授权 Z3=N= xY]
availability 可获得性 N
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balance 余额;差额;平衡 E25w^x2
balance sheet 资产负债表 Rf2mBjJ(z
bank 银行 Z@%A(nZ_
bank account 银行账户,银行户头 9MQjSNYzo
bank statement 银行对账单 {B e9$$W,
barter transaction 易货交易,以物换物交易 M%RH4%NZ0
basis of audit 审计依据 Z9*@w`x^u
basis of preparation (会计报表的)编制基础 fL("MDt
book of account 账目,账簿 >>"@0tO
borrowing 借款,贷款,借债 #sk~L21A
branch 分支,分支机构,分店 g_A#WQyh\'
brought forward (账户余额等的)承上年,承上期,承上页 mNEh\4ai
budget 预算 e Qk5:{[
building 建筑物;大楼 c=QN!n:
business conditions 业务情况,经营情况 Bk^o$3#
business licence (企业等的)营业执照 t;-F]
business relation 业务关系 q~Al[`K
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