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 Wn</",Gf
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审计词汇英汉对照 )ejqE6'[
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ability to continue as a going concern 持续经营能力 =1B&d
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acceptability 可接受性,可接受程度 K%#C+`Ij
acceptable level of detection risk 检查风险的可接受水平 xa axj
acceptance of engagement 接受委托 {Q3#]Vu
accepting the engagement for the first time 首次接受委托 w9h5f
access to asset 对资产的接触 [t\Mu}b
according to 根据,依据,依照 4'e8VI0
account balance 账户余额 N=Yi:+
account for 对……进行会计处理,核算;解释 &K*_/Q
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accounting 会计,会计学 4o8HEq!
accounting advisory serve 会计咨询服务 yxq!.72
accounting firm 会计师事务所 F476"WF
accounting information 会计信息,会计资料 N.cRZm%
accounting period 会计期间 .VV!$;
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accounting policies 会计政策 aWK7 -n
accounting professional bodies 会计职业组织,会计职业团体 KFrmH
accounting records 会计记录 \)
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accounting responsibility 会计责任 {.)~4.LhQM
accounting service 会计服务 K#yH\fn8
accounting standards 会计准则 F?4'>ZW
Accounting Standards for Business Enterprises 企业会计准则 3W
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accounting system 会计系统 @"5u~o')@v
accounting treatment 会计处理 <p8y'KAlc
accuracy 准确性,精确性 Q%h
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additional audit procedures 追加审计程序 #FM 'S|
addressee 收件人,收信人 90I3_[Ii
Administration of State-owned Assets (the~) 国有资产管理局 VrP%4P+
administrative laws and regulations 行政法规 DEp:
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adverse impact 不利影响,负面影响 Zdz GJ[$
adverse opinion 反对意见 U9OF0=g
advisory group 咨询组,顾问组 AH,F[vS
agency fee 代理费,代理费用 spDRQ_qq
aggregate 总计,合计为…… \Vq;j 1
alternation of document and record 变造文件和记录 N%i<DsK.u6
alternative audit procedures 替代审计程序,备选审计程序 7q1l9:VYE
amend 修改,修订 JFkjpBS
amortisation 摊销 ,4$J|^T&
analytical capacity 分析能力 HAdm,
analytical procedures 分析性程序 ~Q]M_,`M
annual financial statements 年度会计报表,年度财务报表 mw%_yDZ{
appendix 附录,附表 sbIhg/:ok
applicable 适用的 0 pz
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applicable laws and regulations 适用的法规 >FhBl\oIi
application systems 应用系统 q+Q)IVaU81
apply consistently 一贯地执行,一贯地实施 )&-+:u0
appropriate 适当的,合适的; ]<_+uciP5[
征用,挪用 (]dZ+"O{
appropriate authorization 适当的授权 sP8B?Tn1W
appropriateness of audit evidence 审计证据的适当性 '^AXUb
approval 批准,核准 P;[mw(
assertion (会计报表上的)认定;确认 XcneH jpR
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +?'acn
asset 资产,财产 |U0@(H
asset restructuring 资产重组 #$QY[rf=6
assignment of duties 职责的划分 2J <Z4Ap
assistant 助理,助理人员 KfS^sT
associated company 联属公司,联营公司 6<6_W#
association 联合,结合;协会,社团 ;I'["k%
assumption 假设,假定 ,
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at a given date 在某一特定时日 zD|W3hL2&
attestation 鉴证,公证 Wn5]2D\vkT
attestation service 鉴证服务 Reo0ZU>
audit adjustment 审计调整 HDxw2nz*R
audit areas 审计领域 RT9@&5>il
audit conclusion 审计结论 g?sF
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audit effectiveness 审计效果 4[wP$
audit efficiency 审计效率 aKO@_R,:
audit engagement letter 审计业务约定书 sP7 (1)\
audit evidence 审计证据 nrS_t
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audit fee 审计费 a#=-Aj-
audit files 审计档案 6Rj
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audit findings 审计中发现的事项 b.+
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audit implementation stage 审计实施阶段 eU0-_3gN_
audit mark 审计标识 ]y
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audit materiality 审计重要性 '@P[fSQ
audit method 审计方法 &B
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audit objective 审计目标,审计目的 TMBdneS-s
audit of financial statements 会计报表审计,财务报表审计 FW,D\51pTP
audit opinion 审计意见 `}l%Am
audit period 被审计期间,被审计年度 yuBBO:\.
audit plan 审计计划 }v
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audit planning 编制审计计划,制定审计计划,审计计划 1g+<`1=KT
audit planning stage 审计计划阶段 Wi<Fkzj
audit procedure 审计程序 8!fwXm
audit programme 审计程序表,具体审计计划 &rubA
audit report 审计报告 =\.|'
audit report with a disclaimer of opinion 拒绝表示意见审计报告 m` cG&Ar5
audit report with a qualified opinion 有保留意见的审计报告 <}%*4mv
audit report with an adverse opinion 否定意见的审计报告 D
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audit report with dual dates 双重日期审计报告 ~r3g~MCHS
audit reporting stage 审计报告阶段 J^cDa|j
audit responsibility 审计责任 TrW3@@}j
audit results 审计结果 xh$[E&2u
audit risk 审计风险 WP9=@X Z
audit sampling 审计抽样 Sz&`=x#
audit sampling techniques 审计抽样方法,审计抽样技术 vP!gLN]TV
audit strategies 审计策略 &XP 0
audit summary 审计总结,审计小结 _JS'~JO3{
audit team 审计小组 =v-D}eJQ=
audit test 审计测试 Uan;}X7@
audit trail 审计轨迹 |rQ;|+.
audit work 审计工作 Wu(GC]lTG
audit working paper 审计工作底稿 tti.-
audited financial statement 审计会计报表,已审计财务报表 @B6[RZ R
Auditing Guidelines (the~) 审计规范指南 ;uy/Vc5,Y
auditing standards 审计准则 `4MPXfoBL
audit-oriented working paper (审计)业务类工作底稿 3 0Z;}<)9
authorisation 授权 AF
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authorisation of transaction 交易的授权 ~JJv 2
availability 可获得性 jiat5
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balance 余额;差额;平衡 apXq$wWq{D
balance sheet 资产负债表 .?qS8:yA
bank 银行 gd*\,P
bank account 银行账户,银行户头 }PVB+i M
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 ?`xId;}J#7
basis of audit 审计依据 Kfh"XpWc$
basis of preparation (会计报表的)编制基础 J7H1<\=cJb
book of account 账目,账簿 q!n|Ju<
borrowing 借款,贷款,借债 5o?bF3
branch 分支,分支机构,分店 \)bwdNWI
brought forward (账户余额等的)承上年,承上期,承上页 P;GUGG*W
budget 预算 tF4"28"h
building 建筑物;大楼 3HD=)k
business conditions 业务情况,经营情况 >}iYZ[ V
business licence (企业等的)营业执照 eL.S="
business relation 业务关系 x
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