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 c$AwJhl^]
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审计词汇英汉对照 BMxe)izT;
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ability to continue as a going concern 持续经营能力 ocDAg<wo
acceptability 可接受性,可接受程度 MF]EX
acceptable level of detection risk 检查风险的可接受水平 F!pgec%]'
acceptance of engagement 接受委托 8DO3L
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accepting the engagement for the first time 首次接受委托 2B`#c}PP
access to asset 对资产的接触 .M zAkZ=
according to 根据,依据,依照 /@`kM'1:
account balance 账户余额 f'28s*n
account for 对……进行会计处理,核算;解释 +%: /!T@@
accounting 会计,会计学 s6+`cC4
accounting advisory serve 会计咨询服务 RhQ[hI
accounting firm 会计师事务所 w/UZ6fu
accounting information 会计信息,会计资料 w(-h!d51+
accounting period 会计期间 ^j>w<ljzz
accounting policies 会计政策 #yi&-9B
accounting professional bodies 会计职业组织,会计职业团体 0oiz V;B5%
accounting records 会计记录 I {&8iUN
accounting responsibility 会计责任 =>en<#[\:
accounting service 会计服务
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accounting standards 会计准则 nlsif
Accounting Standards for Business Enterprises 企业会计准则 6L4<c+v_
accounting system 会计系统 N
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accounting treatment 会计处理 eGr;P aG
accuracy 准确性,精确性 h-+GS%
additional audit procedures 追加审计程序 Kg>ehn4S@
addressee 收件人,收信人 '#Pg:v_
Administration of State-owned Assets (the~) 国有资产管理局 U2TR>0l
administrative laws and regulations 行政法规 G}8Zkz@+
adverse impact 不利影响,负面影响 LzE$z,
adverse opinion 反对意见 EnD}|9
advisory group 咨询组,顾问组 ]
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agency fee 代理费,代理费用 4k4 d%
aggregate 总计,合计为…… hiBZZ+^[
alternation of document and record 变造文件和记录 ?Q#yf8
alternative audit procedures 替代审计程序,备选审计程序 [:*Jn}
amend 修改,修订 (#?k|e"Y"`
amortisation 摊销 %S9YjMR@
analytical capacity 分析能力 wu53e= /
analytical procedures 分析性程序 e$=UA%
annual financial statements 年度会计报表,年度财务报表 6L}}3b h
appendix 附录,附表 wcW8"J'AH
applicable 适用的 <A+n[h
applicable laws and regulations 适用的法规 L$rMfeS
application systems 应用系统 \:vHB! 2E
apply consistently 一贯地执行,一贯地实施 {.mPe|
appropriate 适当的,合适的; yuA+YZ
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appropriate authorization 适当的授权 9qcA+gz:|
appropriateness of audit evidence 审计证据的适当性 !]*Cwbh.
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approval 批准,核准 mA2L~=v#
assertion (会计报表上的)认定;确认 '"Z\8;5i
assessed level of control risk 对控制风险的评估,控制风险的评估水平 8DLj?M>N
asset 资产,财产 kACgP!~/1
asset restructuring 资产重组 SSo7
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assignment of duties 职责的划分 D6L5X/#
assistant 助理,助理人员 % 8hjMds
associated company 联属公司,联营公司 (u:^4,Z
association 联合,结合;协会,社团 jqv"8S5
assumption 假设,假定 AAW])c`.
at a given date 在某一特定时日 oQ:.pq{T
attestation 鉴证,公证 t]14bf$*Q
attestation service 鉴证服务 :)=>,XwL8
audit adjustment 审计调整 IMcuoQ5
audit areas 审计领域 m]Gxep0%
audit conclusion 审计结论 fWk,k*Z9
audit effectiveness 审计效果 1r?hRJ:'
audit efficiency 审计效率 ~4^~w#R
audit engagement letter 审计业务约定书 K*id
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audit evidence 审计证据 |9'`;4W
audit fee 审计费 `G0GWh)`x
audit files 审计档案 aP&bW))CI
audit findings 审计中发现的事项 %<]4]h
audit implementation stage 审计实施阶段 =9yh<'583
audit mark 审计标识 oqUF_kh
audit materiality 审计重要性 o7i>D6^^
audit method 审计方法 E>I\m!ue
audit objective 审计目标,审计目的 UYw=i4J'
audit of financial statements 会计报表审计,财务报表审计 ='G-w
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audit opinion 审计意见 v1O 1-aM
audit period 被审计期间,被审计年度 {'@`:p&3r
audit plan 审计计划 eEl71
audit planning 编制审计计划,制定审计计划,审计计划 )sZJH9[K
audit planning stage 审计计划阶段 wSd|-e
audit procedure 审计程序 kWMz;{I5*w
audit programme 审计程序表,具体审计计划 zN3b`K. i
audit report 审计报告 Nbvs_>N
audit report with a disclaimer of opinion 拒绝表示意见审计报告 j[Q9_0R~lR
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 PX/7 :D?
audit report with dual dates 双重日期审计报告 N(Sc!rX
audit reporting stage 审计报告阶段 r7^oqEp
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audit responsibility 审计责任 XT%\Ce!
audit results 审计结果 f1w_Cl
audit risk 审计风险 FKBI.}A?!'
audit sampling 审计抽样 VSjt|F)t
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 4H4ui&|7u6
audit summary 审计总结,审计小结
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audit team 审计小组 Aw$+Ew[8 2
audit test 审计测试 Lvd es.0|
audit trail 审计轨迹 =JNCQu
audit work 审计工作 ?>/9ae^Bw
audit working paper 审计工作底稿 K;
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audited financial statement 审计会计报表,已审计财务报表 4&kC8
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Auditing Guidelines (the~) 审计规范指南 YN}vAFR`
auditing standards 审计准则 giYlLJA*}
audit-oriented working paper (审计)业务类工作底稿 (Cb;=:3G
authorisation 授权 572{DC&T
authorisation of transaction 交易的授权 ?>s[B7wMp
availability 可获得性 6^e}^~|
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balance 余额;差额;平衡 x/dyb.
balance sheet 资产负债表 Xti.yQx\
bank 银行 0fzHEL
bank account 银行账户,银行户头 p|+TgOYOc
bank statement 银行对账单 '\M]$`Et
barter transaction 易货交易,以物换物交易 dym K @
basis of audit 审计依据 /b7]NC%
basis of preparation (会计报表的)编制基础 Dv"HFQuF
book of account 账目,账簿 %#x
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borrowing 借款,贷款,借债 Ggk#>O G
branch 分支,分支机构,分店 b4&l=^:e=
brought forward (账户余额等的)承上年,承上期,承上页 9?
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budget 预算 >@)p*y.K
building 建筑物;大楼
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business conditions 业务情况,经营情况 H1.ktG
business licence (企业等的)营业执照 %uw7sGz\
business relation 业务关系 H/U.Bg 4
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