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
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审计词汇英汉对照 ^ <Z^3c>/
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ability to continue as a going concern 持续经营能力 { VC4rA
acceptability 可接受性,可接受程度 UOn
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acceptable level of detection risk 检查风险的可接受水平 B;M{v5s~]
acceptance of engagement 接受委托 r7tN(2;5
accepting the engagement for the first time 首次接受委托 qyP|`Pm4
access to asset 对资产的接触 xO2S|DH{
according to 根据,依据,依照 I0 y+,~\
account balance 账户余额 q% Eze
account for 对……进行会计处理,核算;解释 9`J!]WQ1[
accounting 会计,会计学 O_*(:Z
accounting advisory serve 会计咨询服务 >3H/~ Y
accounting firm 会计师事务所 gf]biE"k
accounting information 会计信息,会计资料 (>qX>
accounting period 会计期间 m`<Mzk.u<
accounting policies 会计政策 RU!j"T
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accounting professional bodies 会计职业组织,会计职业团体 iST r;>A
accounting records 会计记录 cH>rS\|Y
accounting responsibility 会计责任 X !5
accounting service 会计服务 }?,Gn]]
accounting standards 会计准则 t<O5_}R%d
Accounting Standards for Business Enterprises 企业会计准则 -GkNA"2M[
accounting system 会计系统 QMI&?Q:=
accounting treatment 会计处理 lAsDdxB`
accuracy 准确性,精确性 6KiI3%y?0
additional audit procedures 追加审计程序 9X8{"J
addressee 收件人,收信人 <uP>
Administration of State-owned Assets (the~) 国有资产管理局 M.K-)r,
administrative laws and regulations 行政法规 !UE'
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adverse impact 不利影响,负面影响 Dc |!H{Yr
adverse opinion 反对意见 W1X\!Y
advisory group 咨询组,顾问组 nG;wQvc
agency fee 代理费,代理费用 q!#e2Dx
aggregate 总计,合计为…… )^UM8
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alternation of document and record 变造文件和记录 DG8LoWZ
alternative audit procedures 替代审计程序,备选审计程序 uX{n#i,~L
amend 修改,修订 -If-c'"G
amortisation 摊销 r}OK3J
analytical capacity 分析能力 v}hmI']yf
analytical procedures 分析性程序 "|CzQ&e
annual financial statements 年度会计报表,年度财务报表 :+ef|,:`/
appendix 附录,附表 aG7QLCL
applicable 适用的 qr%9Sdvx
applicable laws and regulations 适用的法规 &6A'}9Ch
application systems 应用系统 eR r.j
apply consistently 一贯地执行,一贯地实施 QRj><TKi
appropriate 适当的,合适的; *loPwV8
征用,挪用 "}UJ~ j).
appropriate authorization 适当的授权 G l+[|?N
appropriateness of audit evidence 审计证据的适当性 @SA*7[?P
approval 批准,核准 0uzm
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assertion (会计报表上的)认定;确认 EWPP&(u3
assessed level of control risk 对控制风险的评估,控制风险的评估水平 kVs'>H@FY
asset 资产,财产 >{i/LC^S
asset restructuring 资产重组 wZVY h
assignment of duties 职责的划分 ZdHfZ3)dB
assistant 助理,助理人员 PL/as3O^A
associated company 联属公司,联营公司 ]gYnw;W$
association 联合,结合;协会,社团 v8"plx=3
assumption 假设,假定 SU;PmG4
at a given date 在某一特定时日 e&f9/rfx
attestation 鉴证,公证 3jPua)=p
attestation service 鉴证服务 X l#P@60
audit adjustment 审计调整 JqTkNKi/s
audit areas 审计领域 6k;__@B,
audit conclusion 审计结论 /5Wy)-
audit effectiveness 审计效果 Go3EWM`Cd8
audit efficiency 审计效率 }}XY
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audit engagement letter 审计业务约定书 tS,nO:+x
audit evidence 审计证据 Pw/Z;N;:V
audit fee 审计费 O(;K]8
audit files 审计档案 Y-6
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audit findings 审计中发现的事项 7
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audit implementation stage 审计实施阶段 !YL|R[nDH|
audit mark 审计标识 J&}/Xw)
audit materiality 审计重要性 \o9-[V#Gm
audit method 审计方法 mD-qJ6AM
audit objective 审计目标,审计目的 G?!b00H
audit of financial statements 会计报表审计,财务报表审计 naCP
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audit opinion 审计意见 />;1 }
audit period 被审计期间,被审计年度 U>6MT@\
audit plan 审计计划 Y3r m')c
audit planning 编制审计计划,制定审计计划,审计计划 f7 V3 6Q8
audit planning stage 审计计划阶段 k|Vq-w
audit procedure 审计程序 ep .AW'+
audit programme 审计程序表,具体审计计划 ,wE]:|`qJ
audit report 审计报告 Qj~m;F!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Rk.YnA_J6
audit report with a qualified opinion 有保留意见的审计报告 5R}Qp<D[^
audit report with an adverse opinion 否定意见的审计报告 AEx
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audit report with dual dates 双重日期审计报告 6 ]W!>jDc
audit reporting stage 审计报告阶段 xc[@lr
audit responsibility 审计责任 <qN0Q7
audit results 审计结果 Xn-GSW3{
audit risk 审计风险 C{!L +]/
audit sampling 审计抽样 Zpg/T K
audit sampling techniques 审计抽样方法,审计抽样技术 S
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audit strategies 审计策略 'Ca6cm3Tg
audit summary 审计总结,审计小结
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audit team 审计小组 C%d\DuJ5'~
audit test 审计测试 TSqfl/UI
audit trail 审计轨迹 OiX:h#
audit work 审计工作 ?>5[~rMn
audit working paper 审计工作底稿 ;NH5
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audited financial statement 审计会计报表,已审计财务报表 y:(OZ%g
Auditing Guidelines (the~) 审计规范指南 %`%oupqm+
auditing standards 审计准则 Ov"]&e(I[
audit-oriented working paper (审计)业务类工作底稿 F>Rz}-Fy
authorisation 授权 >f #P(
authorisation of transaction 交易的授权 qPZ'
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availability 可获得性 dt(~)*~R
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balance 余额;差额;平衡 BDSZ '
balance sheet 资产负债表 CI"7* z_
bank 银行 tAFKq>\
bank account 银行账户,银行户头 9Z]~c^UB
bank statement 银行对账单 ~K}iVX
barter transaction 易货交易,以物换物交易 M*FUtu
basis of audit 审计依据 t!RR5!
basis of preparation (会计报表的)编制基础 0 3fCn"
book of account 账目,账簿 /y lO["<Q
borrowing 借款,贷款,借债 5vs~8|aRo
branch 分支,分支机构,分店 1oD,E!+^d
brought forward (账户余额等的)承上年,承上期,承上页 1>P[3Y@}
budget 预算 qd#?8
building 建筑物;大楼 s. I%[kada
business conditions 业务情况,经营情况 Y$hYW
business licence (企业等的)营业执照 8uq^Q
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business relation 业务关系 &
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