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 GM1z@i\5
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审计词汇英汉对照 [#+yL
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ability to continue as a going concern 持续经营能力 bc+~g>o
acceptability 可接受性,可接受程度 Yf=
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acceptable level of detection risk 检查风险的可接受水平 VR8 kY&
acceptance of engagement 接受委托 vbo|q[z
accepting the engagement for the first time 首次接受委托 8R3x74fL
access to asset 对资产的接触 `"7}'|
according to 根据,依据,依照 2)iwAu
account balance 账户余额 6MewQ{h i
account for 对……进行会计处理,核算;解释 )[t zAaP7
accounting 会计,会计学 >
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accounting advisory serve 会计咨询服务 Q9i&]V[`
accounting firm 会计师事务所 k-:wM`C
accounting information 会计信息,会计资料 \wJ2>Q
accounting period 会计期间 (D\7EH\9,]
accounting policies 会计政策 >MTrq%.
accounting professional bodies 会计职业组织,会计职业团体 e;|:W A
accounting records 会计记录 `Z#0kpXk_
accounting responsibility 会计责任 nrhzNW>]
accounting service 会计服务 &:>3tFQSH
accounting standards 会计准则 PRdyc+bf
Accounting Standards for Business Enterprises 企业会计准则 >,Z[IAU.x5
accounting system 会计系统 Az+k8=?
accounting treatment 会计处理 &["s/!O1 R
accuracy 准确性,精确性 ~pZ<VH;h
additional audit procedures 追加审计程序 %>z4hH,
addressee 收件人,收信人 >/]`
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Administration of State-owned Assets (the~) 国有资产管理局 Mr0<b?I
administrative laws and regulations 行政法规 gwA+%]
adverse impact 不利影响,负面影响 EZ"n3#/
adverse opinion 反对意见 y;\m1o2
advisory group 咨询组,顾问组 jkQ%b.a
agency fee 代理费,代理费用 |;(95
aggregate 总计,合计为…… Q[vQT?J7
alternation of document and record 变造文件和记录 Y94^mt-
alternative audit procedures 替代审计程序,备选审计程序 azs
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amend 修改,修订 $fzO:br5WJ
amortisation 摊销 (&B`vgmb
analytical capacity 分析能力 ]ZMFK>"^%
analytical procedures 分析性程序 Qm"&=<
annual financial statements 年度会计报表,年度财务报表 $_ Bo
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appendix 附录,附表 &'V1p4'
applicable 适用的 ?W3l
applicable laws and regulations 适用的法规 K9HXy*y49
application systems 应用系统 |3bCq(ZR\P
apply consistently 一贯地执行,一贯地实施 wv7XhY}
appropriate 适当的,合适的; rA\6y6dFs
征用,挪用 FxFRrRRH@
appropriate authorization 适当的授权 'vX:)ZD i
appropriateness of audit evidence 审计证据的适当性 :Rroz]*
approval 批准,核准 =d*5TyAcu
assertion (会计报表上的)认定;确认 *el~sor;S
assessed level of control risk 对控制风险的评估,控制风险的评估水平 t@;r~Sb
asset 资产,财产 R<L<kChg
asset restructuring 资产重组 nOCCOTf
assignment of duties 职责的划分 x+;a2yE~
assistant 助理,助理人员 $(r/N"6)O2
associated company 联属公司,联营公司 = pCO1<wR
association 联合,结合;协会,社团 pBxyq"z
assumption 假设,假定 m ]h<y
at a given date 在某一特定时日 {@&%Bq*&
attestation 鉴证,公证 8Y,imj\(v
attestation service 鉴证服务 )Jaq5OMA/
audit adjustment 审计调整 FK+`K<
audit areas 审计领域 ,J4rKGG
audit conclusion 审计结论 W^k|*Y|
audit effectiveness 审计效果 @}<b42
audit efficiency 审计效率 QFNw2:)
audit engagement letter 审计业务约定书 c-y`Hm2"
audit evidence 审计证据 JQ%D6b
audit fee 审计费 aGml!N5'
audit files 审计档案 h@{mcz
audit findings 审计中发现的事项 PC<[$~
audit implementation stage 审计实施阶段 I^l\<1"]
audit mark 审计标识 V#,jUH|
audit materiality 审计重要性 T!%J x.^
audit method 审计方法 8W2oGL6
audit objective 审计目标,审计目的 t)l
audit of financial statements 会计报表审计,财务报表审计 61~7 L^882
audit opinion 审计意见 *~\R0ddz
audit period 被审计期间,被审计年度 \0fk^
audit plan 审计计划 *A([1l&]i
audit planning 编制审计计划,制定审计计划,审计计划 p9-s' F|@i
audit planning stage 审计计划阶段 0a}a
audit procedure 审计程序 O63:t$Yx#
audit programme 审计程序表,具体审计计划 l<)k`lrMX4
audit report 审计报告 aCF
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 GO]5~4k
audit report with a qualified opinion 有保留意见的审计报告 \(&UDG$
audit report with an adverse opinion 否定意见的审计报告 "j/jhe6
audit report with dual dates 双重日期审计报告 a{@gzB
audit reporting stage 审计报告阶段 xO{$6M3-~
audit responsibility 审计责任 928uGo5
audit results 审计结果 K"/3/`T
audit risk 审计风险 oe*CZ
audit sampling 审计抽样 ae>B0#=
audit sampling techniques 审计抽样方法,审计抽样技术 ^N&@7s
audit strategies 审计策略 DS|q(O=7~t
audit summary 审计总结,审计小结 Y
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audit team 审计小组 E}g)q;0v|2
audit test 审计测试 JFu9_=%+
audit trail 审计轨迹 dqgH"g
audit work 审计工作 c->.eL%
audit working paper 审计工作底稿 *TgD{>s
audited financial statement 审计会计报表,已审计财务报表 &7r73~TXm
Auditing Guidelines (the~) 审计规范指南 LaX<2]Tx:
auditing standards 审计准则 #Dp]S,e
audit-oriented working paper (审计)业务类工作底稿 &&ZX<wOM
authorisation 授权 2C AR2V|
authorisation of transaction 交易的授权 ugzrG0=lx
availability 可获得性 tF:AqR:(~
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balance 余额;差额;平衡 a];1)zVA6
balance sheet 资产负债表 kfgkZ"9
bank 银行 -<l2 $&KS
bank account 银行账户,银行户头 uQYenCNXS
bank statement 银行对账单 !LJ4
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barter transaction 易货交易,以物换物交易 @y2cC6+'t
basis of audit 审计依据 fb8)jd'~}O
basis of preparation (会计报表的)编制基础 4+J>/ xiZ
book of account 账目,账簿 "i,ZG$S#E
borrowing 借款,贷款,借债 q.bxnta"
branch 分支,分支机构,分店 V
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brought forward (账户余额等的)承上年,承上期,承上页 tu' s]3RE
budget 预算 8osP$"/o
building 建筑物;大楼 OCELG~
business conditions 业务情况,经营情况 j@R"AP}
business licence (企业等的)营业执照 DN;|?oNZ
business relation 业务关系 f0{j/+F_o
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