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 gxv^=;2C
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审计词汇英汉对照 e8F]m`{_"
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ability to continue as a going concern 持续经营能力 u\]EG{w(
acceptability 可接受性,可接受程度 i5VZ,E^E
acceptable level of detection risk 检查风险的可接受水平 pHV^Kv#
acceptance of engagement 接受委托 _%w680b'
accepting the engagement for the first time 首次接受委托 zJe KB8
access to asset 对资产的接触 {M]_]L{&7
according to 根据,依据,依照 bdg6B7%Q
account balance 账户余额 PsC")JS
account for 对……进行会计处理,核算;解释 2Y
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accounting 会计,会计学 A~?M`L>B
accounting advisory serve 会计咨询服务 `JySuP2~/
accounting firm 会计师事务所 cb}"giXQTB
accounting information 会计信息,会计资料 "rv~I_zl
accounting period 会计期间 n|( lPbD
accounting policies 会计政策 X?5{2ulrI
accounting professional bodies 会计职业组织,会计职业团体 QL?_FwZL
accounting records 会计记录 9`tK9
accounting responsibility 会计责任 H+v&4} f
accounting service 会计服务 NJUKH1lIhR
accounting standards 会计准则 9LDv?kYr
Accounting Standards for Business Enterprises 企业会计准则 o?`FjZ6;x
accounting system 会计系统 "4N&T#
accounting treatment 会计处理 1EyN
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accuracy 准确性,精确性 xe@1H\7:
additional audit procedures 追加审计程序 q~ H>rC(\
addressee 收件人,收信人 iQ'*QbP'Z
Administration of State-owned Assets (the~) 国有资产管理局 5S~ H[>A"
administrative laws and regulations 行政法规 ;J%:DD
adverse impact 不利影响,负面影响 ]I?.1X5d0
adverse opinion 反对意见 .WSyL
advisory group 咨询组,顾问组 PTQ#8(_,
agency fee 代理费,代理费用 ^P)f]GQx
aggregate 总计,合计为…… K d&/9<{>
alternation of document and record 变造文件和记录 DB'v7
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alternative audit procedures 替代审计程序,备选审计程序 ;Shu
amend 修改,修订 Q+:y
amortisation 摊销 VoU8I ~
analytical capacity 分析能力 EL 5+pt
analytical procedures 分析性程序 bZqTT~'T
annual financial statements 年度会计报表,年度财务报表 ]3KeAJ
appendix 附录,附表 ]PXM;w
applicable 适用的 osW"wh_
applicable laws and regulations 适用的法规 -`O{iHfM|P
application systems 应用系统 FK%b@/7s~
apply consistently 一贯地执行,一贯地实施 i'IT,jz!
appropriate 适当的,合适的; ~tDYo)hH8
征用,挪用 CMt<oT6.?
appropriate authorization 适当的授权 @\K[WqF$$q
appropriateness of audit evidence 审计证据的适当性 rB>ge]$.
approval 批准,核准 ++cS^ Lo
assertion (会计报表上的)认定;确认 r&gvP|W%
assessed level of control risk 对控制风险的评估,控制风险的评估水平 d$t"Vp
asset 资产,财产 Fr9/TI
asset restructuring 资产重组 (MwRe?Ih
assignment of duties 职责的划分 YQ
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assistant 助理,助理人员 bi<<z-q`wJ
associated company 联属公司,联营公司 ACszx\[K3
association 联合,结合;协会,社团 PDNl]?
assumption 假设,假定 P}R:o
at a given date 在某一特定时日 }vndt*F
attestation 鉴证,公证 -f+#j=FX
attestation service 鉴证服务 YT\`R
audit adjustment 审计调整 gabfb#
audit areas 审计领域 M0V<Ay\%O
audit conclusion 审计结论 t
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audit effectiveness 审计效果 ).~
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audit efficiency 审计效率 o) )` "^
audit engagement letter 审计业务约定书 wKJG 31I^
audit evidence 审计证据 '&IGdB I
audit fee 审计费 55S s%$k@
audit files 审计档案 9YzV48su#
audit findings 审计中发现的事项 c=m'I>A
audit implementation stage 审计实施阶段 [doEArwn
audit mark 审计标识 %OQdUH4x
audit materiality 审计重要性 N} EKV
audit method 审计方法 FI.te3i?7
audit objective 审计目标,审计目的 u]p21)m$x
audit of financial statements 会计报表审计,财务报表审计 waMF~#PJlt
audit opinion 审计意见 I)HO/i6>3
audit period 被审计期间,被审计年度 %M6OLq!K
audit plan 审计计划 j G8;p41
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 GVY7`k"km
audit procedure 审计程序 fG0 ?"
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audit programme 审计程序表,具体审计计划 C}huU
audit report 审计报告 4
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,H=k5WA4m
audit report with a qualified opinion 有保留意见的审计报告 c_8&4
audit report with an adverse opinion 否定意见的审计报告 Dqy`7?Kn
audit report with dual dates 双重日期审计报告 #QNN;&L]R
audit reporting stage 审计报告阶段 m2]N%Y
audit responsibility 审计责任 qng ~,m
audit results 审计结果 HuhQ|~C+~
audit risk 审计风险 pMfb(D"
audit sampling 审计抽样 U]P
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audit sampling techniques 审计抽样方法,审计抽样技术 4Aj~mA
audit strategies 审计策略 : auR0FE
audit summary 审计总结,审计小结 0eY!Z._^
audit team 审计小组 qBEp |V
audit test 审计测试 rN0<y4)!
audit trail 审计轨迹 jJ$\ WUQ.
audit work 审计工作 kK&w5'
audit working paper 审计工作底稿 ASq
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audited financial statement 审计会计报表,已审计财务报表 {>>X3I
Auditing Guidelines (the~) 审计规范指南 +kSu{Tc
auditing standards 审计准则 g5V \R*{
audit-oriented working paper (审计)业务类工作底稿 $n<a`PdH
authorisation 授权 -FZC|[is
authorisation of transaction 交易的授权 "\4W])30
availability 可获得性 mxNd_{
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balance 余额;差额;平衡 0Lo8pe`DH
balance sheet 资产负债表 | {9<%Ok4P
bank 银行 S<Dbv?
bank account 银行账户,银行户头
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bank statement 银行对账单 oe<i\uX8z
barter transaction 易货交易,以物换物交易 a
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basis of audit 审计依据 kwjO5OC8
basis of preparation (会计报表的)编制基础 g~hMOI?KK^
book of account 账目,账簿 AtQ.H-8r
borrowing 借款,贷款,借债 X^\D"fmE.
branch 分支,分支机构,分店 'ZbWr*bo
brought forward (账户余额等的)承上年,承上期,承上页 ]?^V xB7L
budget 预算 8dE0y P
building 建筑物;大楼
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business conditions 业务情况,经营情况 y:'Ns$+
business licence (企业等的)营业执照 :[0 R F^2}
business relation 业务关系 tZ_'>7)
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