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 ""dX4^gtU
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审计词汇英汉对照 &I[ITp6y0
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ability to continue as a going concern 持续经营能力 e<wRA["
acceptability 可接受性,可接受程度 %
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acceptable level of detection risk 检查风险的可接受水平 yxECK&&P0#
acceptance of engagement 接受委托 +3c!.] o;
accepting the engagement for the first time 首次接受委托 $J~~.PUXQ
access to asset 对资产的接触 H3#xBn>9
according to 根据,依据,依照 4LCgQS6
account balance 账户余额 U#B,Q6~
account for 对……进行会计处理,核算;解释 I92c!`{
accounting 会计,会计学 I82?sQ7
accounting advisory serve 会计咨询服务 ~dIb>[7wy
accounting firm 会计师事务所 [7gyF}*;
accounting information 会计信息,会计资料 )$#r6fQO
accounting period 会计期间 )8c`o
accounting policies 会计政策 brQkVt_)EE
accounting professional bodies 会计职业组织,会计职业团体 Y:nF.An3
accounting records 会计记录 g5EdW=Dt,
accounting responsibility 会计责任 qM`XF32A$
accounting service 会计服务 b&$ ?.z
accounting standards 会计准则 dBV^Khf J
Accounting Standards for Business Enterprises 企业会计准则 62BJ
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accounting system 会计系统 + *YGsM`E9
accounting treatment 会计处理 @G
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accuracy 准确性,精确性 XFeeNcqF
additional audit procedures 追加审计程序 )P^5L<q>|
addressee 收件人,收信人 iA~b[20&
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 lR!Sdd} -
adverse impact 不利影响,负面影响 kRs24=
adverse opinion 反对意见 26fm}QV
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 x8a?I T.
aggregate 总计,合计为…… D_6GzgZ
alternation of document and record 变造文件和记录 ILUA'T=B0
alternative audit procedures 替代审计程序,备选审计程序 wz*QB6QtU
amend 修改,修订 H=vrF - #
amortisation 摊销 Lw=.LN
analytical capacity 分析能力 J&{qe@^
analytical procedures 分析性程序 W{OlJRX8
annual financial statements 年度会计报表,年度财务报表 <v?9:
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appendix 附录,附表 `Z{kJMS
applicable 适用的 @!\g+z_"
applicable laws and regulations 适用的法规 &bx;GG\<4
application systems 应用系统 ]MkZ1~f7
apply consistently 一贯地执行,一贯地实施 u7u8cVF
appropriate 适当的,合适的; =&*:
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appropriate authorization 适当的授权 6 ^X$;
appropriateness of audit evidence 审计证据的适当性 o~
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approval 批准,核准 |Xblz1>DF
assertion (会计报表上的)认定;确认 S;$@?vF
assessed level of control risk 对控制风险的评估,控制风险的评估水平 %$j)?e
asset 资产,财产 .>0e?A4,5?
asset restructuring 资产重组 =2#a@D6Bl
assignment of duties 职责的划分 9l+`O0.@
assistant 助理,助理人员 e~r%8.Wm
associated company 联属公司,联营公司 XD`QU m
association 联合,结合;协会,社团 0lNVQxG
assumption 假设,假定 @18"o"c7j
at a given date 在某一特定时日 \#5t%t
attestation 鉴证,公证 (Rvke!"B
attestation service 鉴证服务 n4%|F'ma
audit adjustment 审计调整 >n@?F[ Y
audit areas 审计领域 \5^#5_<
audit conclusion 审计结论 %T*lcg
audit effectiveness 审计效果 R@``MC0
audit efficiency 审计效率 )5lo^Qb
audit engagement letter 审计业务约定书 g$~3 @zD
audit evidence 审计证据 sXI_!)H
audit fee 审计费 KQ3]'2q
audit files 审计档案 c,KT1me
audit findings 审计中发现的事项 Ebp^-I9.d
audit implementation stage 审计实施阶段 A)En25,X
audit mark 审计标识 lTPo2-j/eK
audit materiality 审计重要性 /%Bc*k=ox
audit method 审计方法 .+7GecYz
audit objective 审计目标,审计目的 [~bfM6Jw
audit of financial statements 会计报表审计,财务报表审计 @.fuR#
audit opinion 审计意见 -zg,pK$+
audit period 被审计期间,被审计年度 1)u
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audit plan 审计计划 Q7$ILW-S
audit planning 编制审计计划,制定审计计划,审计计划 (yE?)
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audit planning stage 审计计划阶段 22|eiW/a
audit procedure 审计程序 s+>""yi
audit programme 审计程序表,具体审计计划 L)VEA8}
audit report 审计报告 QthHQA
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <Mo_GTOC!
audit report with a qualified opinion 有保留意见的审计报告 3ik
audit report with an adverse opinion 否定意见的审计报告 k,M%/AXd
audit report with dual dates 双重日期审计报告 @L^2VVWk^
audit reporting stage 审计报告阶段 \pZ,gF;y
audit responsibility 审计责任 KzZ!
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audit results 审计结果 :(?joLA
audit risk 审计风险 JwbC3t):@
audit sampling 审计抽样 goi.'8M|/b
audit sampling techniques 审计抽样方法,审计抽样技术 ,#&lNQ'I
audit strategies 审计策略 cD^n}'ej
audit summary 审计总结,审计小结 >`p
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audit team 审计小组 1?"vKm
audit test 审计测试 PygT_-3z{
audit trail 审计轨迹 3 q
audit work 审计工作 Z{`;Ys:zk
audit working paper 审计工作底稿 ;rpjXP
audited financial statement 审计会计报表,已审计财务报表 e0"R7a
Auditing Guidelines (the~) 审计规范指南 bC?uyo"
auditing standards 审计准则 -;'8#"{`^
audit-oriented working paper (审计)业务类工作底稿 A1@tp/L=o
authorisation 授权 Q,Vv
authorisation of transaction 交易的授权 T F&xiL^
availability 可获得性 O>xGH0H
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balance 余额;差额;平衡 K8doYN
balance sheet 资产负债表 KDgJ~T
bank 银行 }6.R.*Imz
bank account 银行账户,银行户头 `?{QCBVj
bank statement 银行对账单 WV!qG6\W
barter transaction 易货交易,以物换物交易 g5R2a7
basis of audit 审计依据 r#*kx# "
basis of preparation (会计报表的)编制基础 M
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book of account 账目,账簿 @
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borrowing 借款,贷款,借债 S*],18z?
branch 分支,分支机构,分店 _)Q)tOW
brought forward (账户余额等的)承上年,承上期,承上页 w"$CV@AJ
budget 预算 Y$!K<c k
building 建筑物;大楼 ~YOwg\w^
business conditions 业务情况,经营情况 mJR vC%
business licence (企业等的)营业执照 xn1
business relation 业务关系 mv%fX2.
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