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 ROj9#:
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审计词汇英汉对照 G&@vTcF
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ability to continue as a going concern 持续经营能力 vg-'MG
acceptability 可接受性,可接受程度 drd5oZ
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 A"Sp7M[J
accepting the engagement for the first time 首次接受委托 `V=F>s$W
access to asset 对资产的接触 +{[E Ow
according to 根据,依据,依照 n$E'+kox
account balance 账户余额 91:TE8?Z
account for 对……进行会计处理,核算;解释 i?IV"*Ob1N
accounting 会计,会计学 eJ_$Etc
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 Mq4>Mu
accounting information 会计信息,会计资料 E#/vgm=W;
accounting period 会计期间 ]tc
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accounting policies 会计政策 ,N@N4<C]
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 &D#B"XI
accounting responsibility 会计责任 /9(8ML#E
accounting service 会计服务 ;-d2~1$
accounting standards 会计准则 YfJQ]tt1
Accounting Standards for Business Enterprises 企业会计准则 f\c%G=y
accounting system 会计系统 !y7w~UVs
accounting treatment 会计处理 'OvyQ/T
accuracy 准确性,精确性 %)PQomn?
additional audit procedures 追加审计程序 Rkh
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addressee 收件人,收信人 ~RIa),GVX
Administration of State-owned Assets (the~) 国有资产管理局 -14~f)%NQ*
administrative laws and regulations 行政法规 }`D-]/T8.
adverse impact 不利影响,负面影响 PLs(+>H
adverse opinion 反对意见 J%lEyU
advisory group 咨询组,顾问组 -< }#ImTN
agency fee 代理费,代理费用 *>J45U(6:
aggregate 总计,合计为…… aK
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alternation of document and record 变造文件和记录 MVZ9x%
alternative audit procedures 替代审计程序,备选审计程序 HRW}Yl
amend 修改,修订 $[g8j`or!
amortisation 摊销 XDAwE
analytical capacity 分析能力 SS"Z>talw
analytical procedures 分析性程序 _{48s8V
annual financial statements 年度会计报表,年度财务报表 (q
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appendix 附录,附表 5gbD|^ij
applicable 适用的 [Ontip
applicable laws and regulations 适用的法规 g33Y]\
application systems 应用系统 cDqj&:$e
apply consistently 一贯地执行,一贯地实施 Ops""#Zi
appropriate 适当的,合适的; T8\%+3e.
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appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 ~PiCA
approval 批准,核准 '^~38=FA
assertion (会计报表上的)认定;确认 vH/Y]Am
assessed level of control risk 对控制风险的评估,控制风险的评估水平 p^i]{"sjbU
asset 资产,财产 \aB"D=P\ok
asset restructuring 资产重组 hnnPi
assignment of duties 职责的划分 +e( (!
assistant 助理,助理人员 m`H9^w%W
associated company 联属公司,联营公司 q($fl7}Y
association 联合,结合;协会,社团 Nj|~3
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assumption 假设,假定 ]-tAgNzl%
at a given date 在某一特定时日 rKr2 K'
attestation 鉴证,公证 kq=tL@W`0}
attestation service 鉴证服务 iYl$2
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audit adjustment 审计调整 Ll'!aar,
audit areas 审计领域 62{[)jt{
audit conclusion 审计结论 &$hT27A>k
audit effectiveness 审计效果 b%M|R%)]
audit efficiency 审计效率 eKek~U&
audit engagement letter 审计业务约定书 Z'|A>4
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audit evidence 审计证据 <nE |Y@S
audit fee 审计费 C!J6"j
audit files 审计档案 3:G94cp5
audit findings 审计中发现的事项 IX
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audit implementation stage 审计实施阶段 :R9 DJh\
audit mark 审计标识 ffE&=eh)
audit materiality 审计重要性 .47tj`L
audit method 审计方法 SWM6+i
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audit objective 审计目标,审计目的 1PdxoRa4=
audit of financial statements 会计报表审计,财务报表审计 @iD5X.c
audit opinion 审计意见 M}W};~V2ng
audit period 被审计期间,被审计年度 /e4#DH
audit plan 审计计划 32ae? d
audit planning 编制审计计划,制定审计计划,审计计划 +yYSp
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audit planning stage 审计计划阶段 ZeYkZzN
audit procedure 审计程序 }c-tvK1g
audit programme 审计程序表,具体审计计划 >5}jM5$
audit report 审计报告 I6,sN9`
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 9\[A%jp#K@
audit report with a qualified opinion 有保留意见的审计报告 "J (.dg]"
audit report with an adverse opinion 否定意见的审计报告 SK_i 3?
audit report with dual dates 双重日期审计报告 6
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audit reporting stage 审计报告阶段 ^7&0Pm
audit responsibility 审计责任 <6)
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audit results 审计结果 /"%QIy'{
audit risk 审计风险 uS
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audit sampling 审计抽样 /]*#+;;%
audit sampling techniques 审计抽样方法,审计抽样技术 "JCvsCe
audit strategies 审计策略 GDj
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audit summary 审计总结,审计小结 *^5..0du
audit team 审计小组 ]VS$ ?wD
audit test 审计测试 KV$J*B
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audit trail 审计轨迹 IRW%*W#
audit work 审计工作 ,-[dr|.
audit working paper 审计工作底稿 2eh j2T
audited financial statement 审计会计报表,已审计财务报表 1
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Auditing Guidelines (the~) 审计规范指南 >o"3:/3
auditing standards 审计准则 Ug|o($CY
audit-oriented working paper (审计)业务类工作底稿 <r{ )*]#l
authorisation 授权 RU^lR8;
authorisation of transaction 交易的授权 n\Y|0\ B
availability 可获得性 Q9
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balance 余额;差额;平衡 ^"d!(npw
balance sheet 资产负债表 &]2z)&a
bank 银行 32*FI SH^
bank account 银行账户,银行户头 (~>L \]!
bank statement 银行对账单 +=bGrn>h
barter transaction 易货交易,以物换物交易 wba
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basis of audit 审计依据 bUp
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basis of preparation (会计报表的)编制基础 &G>EBKn\2`
book of account 账目,账簿 Eb<iR)e H=
borrowing 借款,贷款,借债 "wPFQXU
branch 分支,分支机构,分店 ?"no~(EB
brought forward (账户余额等的)承上年,承上期,承上页 ]'UO]i/
budget 预算 ]d@@E_s]
building 建筑物;大楼 Q(2X$7iRq
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 _~`\TS8
business relation 业务关系 *YFe
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