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 =A/$[POr
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审计词汇英汉对照 ZP4y35&%y
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ability to continue as a going concern 持续经营能力 M9(Kxux#
acceptability 可接受性,可接受程度 Rdy-6
acceptable level of detection risk 检查风险的可接受水平 s#(<zBZ9p#
acceptance of engagement 接受委托 >% E=
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accepting the engagement for the first time 首次接受委托 ]ex2c{
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access to asset 对资产的接触 6"o@d8>v
according to 根据,依据,依照 idZ]d6
account balance 账户余额 0(|36;x
account for 对……进行会计处理,核算;解释 9E
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 ?Aky!43
accounting firm 会计师事务所 kNUNh[
accounting information 会计信息,会计资料 -lI6!a^
accounting period 会计期间 212
accounting policies 会计政策 $&0\BvS
accounting professional bodies 会计职业组织,会计职业团体 jbu+>
accounting records 会计记录 t[bZg9;
accounting responsibility 会计责任 n'<F'1SWv
accounting service 会计服务 vsbD>`I
accounting standards 会计准则 ]nx5E_j2
Accounting Standards for Business Enterprises 企业会计准则 #D8u#8Dz
accounting system 会计系统 yJHFo[wGMJ
accounting treatment 会计处理 >m`<AynJ
accuracy 准确性,精确性 !u%XvxJwDb
additional audit procedures 追加审计程序 W&9X <c*
addressee 收件人,收信人 FmtV[C#
Administration of State-owned Assets (the~) 国有资产管理局 PWN$x`h g[
administrative laws and regulations 行政法规 qyY]:
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adverse impact 不利影响,负面影响 d>`s+B9K0
adverse opinion 反对意见 0d #jiG
advisory group 咨询组,顾问组 ZTi KU)
agency fee 代理费,代理费用 LhtA]z,m
aggregate 总计,合计为…… ne'Y {n(8%
alternation of document and record 变造文件和记录 jsIT{a*]
alternative audit procedures 替代审计程序,备选审计程序 [kPF J f
amend 修改,修订 -F';1D!l%
amortisation 摊销 sj% \lq
analytical capacity 分析能力 w?A6S-z
analytical procedures 分析性程序 )ZDqj
annual financial statements 年度会计报表,年度财务报表 JcI~8;Z@Z~
appendix 附录,附表 7!#34ue
applicable 适用的 sKGR28e
applicable laws and regulations 适用的法规 z%[^-l-
application systems 应用系统 G:!'hadw
apply consistently 一贯地执行,一贯地实施 ;Qdw$NuW
appropriate 适当的,合适的; "P8cgj C
征用,挪用 ,
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appropriate authorization 适当的授权 E'F87P ^>
appropriateness of audit evidence 审计证据的适当性 iea7*]vW
approval 批准,核准 \={A%pA;@{
assertion (会计报表上的)认定;确认 '&Tq/;Ml
assessed level of control risk 对控制风险的评估,控制风险的评估水平 >`Zw0S
asset 资产,财产 ?wbf)fbq
asset restructuring 资产重组 WRfhxl
assignment of duties 职责的划分 +p_>fO
assistant 助理,助理人员 _D~FwF&A
associated company 联属公司,联营公司 9i/VvW
association 联合,结合;协会,社团 >iFi~)i_4y
assumption 假设,假定 =&v&qne9
at a given date 在某一特定时日 OE_A$8L
attestation 鉴证,公证 _6{XqvWqb
attestation service 鉴证服务 z)]Br1
audit adjustment 审计调整 aj@<4A=;
audit areas 审计领域 E0<$zP}V}F
audit conclusion 审计结论 !ZTBiC5R
audit effectiveness 审计效果 #H/suQZN"g
audit efficiency 审计效率 }|(v0]
audit engagement letter 审计业务约定书 ub=Bz1._
audit evidence 审计证据 lc\f6J>HT
audit fee 审计费
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audit files 审计档案 ZH8Oidj`
audit findings 审计中发现的事项 A&($X)t
audit implementation stage 审计实施阶段 WxI_wRKx
audit mark 审计标识 0N4+6k|
audit materiality 审计重要性 KeE)9e
audit method 审计方法 56^#x
audit objective 审计目标,审计目的 Wd/m]]W8Q
audit of financial statements 会计报表审计,财务报表审计 +C){&/=#
audit opinion 审计意见 V[r1bF
audit period 被审计期间,被审计年度 %tJ@)
audit plan 审计计划 cr<ty"3\
audit planning 编制审计计划,制定审计计划,审计计划 @6:J$B~)u
audit planning stage 审计计划阶段 )MU)'1jc,
audit procedure 审计程序 B0eKj=y;
audit programme 审计程序表,具体审计计划 -mAi7[omh
audit report 审计报告 ZT
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 = s$UU15
audit report with a qualified opinion 有保留意见的审计报告 x#,nR]C
audit report with an adverse opinion 否定意见的审计报告 -|nHwSrCZ/
audit report with dual dates 双重日期审计报告 ;$$.L
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audit reporting stage 审计报告阶段 X*Cvh|
audit responsibility 审计责任 f<v:Tg.[
audit results 审计结果 ?PST.+l
audit risk 审计风险 }KCb5_MDF
audit sampling 审计抽样 T9=55tpG9
audit sampling techniques 审计抽样方法,审计抽样技术 3pk `&'
audit strategies 审计策略 Fy-N U
audit summary 审计总结,审计小结 qJPEq%'Q
audit team 审计小组 (n3MbVi3LU
audit test 审计测试 Z/w "zCd
audit trail 审计轨迹 H_<hZUB
audit work 审计工作 tX *}l|;(
audit working paper 审计工作底稿 {m2lVzK
audited financial statement 审计会计报表,已审计财务报表 sJq^>"|J
Auditing Guidelines (the~) 审计规范指南 ZVX!=3VT
auditing standards 审计准则 -P'KpX:]hd
audit-oriented working paper (审计)业务类工作底稿 &S|%>C{P.w
authorisation 授权 !<
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authorisation of transaction 交易的授权 rLzN#Zoi
availability 可获得性 UOAL7
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balance 余额;差额;平衡 J_ S]jE{
balance sheet 资产负债表 5<?s86GHh'
bank 银行 FqpUw<]6s
bank account 银行账户,银行户头 ~99DE78
bank statement 银行对账单 +X &b
barter transaction 易货交易,以物换物交易 $^;b
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basis of audit 审计依据 gV-x1s+
basis of preparation (会计报表的)编制基础 %qj8*1
book of account 账目,账簿
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borrowing 借款,贷款,借债 j9G1
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branch 分支,分支机构,分店 6I`Lszs
brought forward (账户余额等的)承上年,承上期,承上页 G(6MLh
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budget 预算 3
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building 建筑物;大楼 ;Q&|-`NK
business conditions 业务情况,经营情况 .*zWm
business licence (企业等的)营业执照 N
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business relation 业务关系 7(oX1hN
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