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 KfZb=v;-l
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审计词汇英汉对照 K
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ability to continue as a going concern 持续经营能力 5$Kj#9g-#
acceptability 可接受性,可接受程度 S^==$TT
acceptable level of detection risk 检查风险的可接受水平 o,c}L9nvt
acceptance of engagement 接受委托 P6La)U`VA
accepting the engagement for the first time 首次接受委托 }mIN)o
access to asset 对资产的接触 9Oq(` 4
according to 根据,依据,依照 |mRlP5
account balance 账户余额 ^E8qI8s
account for 对……进行会计处理,核算;解释 LW.j)wB]
accounting 会计,会计学 4pQf*l8e
accounting advisory serve 会计咨询服务 5p:BHw;%;
accounting firm 会计师事务所 2fu<s^9dh
accounting information 会计信息,会计资料 HQ7g0:-^a>
accounting period 会计期间 ~I;x_0iY4
accounting policies 会计政策 !vpXXI4
accounting professional bodies 会计职业组织,会计职业团体 uPr!;'J=
accounting records 会计记录 G}+@C]
accounting responsibility 会计责任 /J/V1dC}]D
accounting service 会计服务 U.I
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accounting standards 会计准则 WG\
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Accounting Standards for Business Enterprises 企业会计准则 ">3t+A
accounting system 会计系统 ){'<67dK
accounting treatment 会计处理 _#&oQFdYR
accuracy 准确性,精确性 S$$SLy:P
additional audit procedures 追加审计程序 _Z9d.-
addressee 收件人,收信人 }+pwSjsno
Administration of State-owned Assets (the~) 国有资产管理局 5XB]p|YU~s
administrative laws and regulations 行政法规 d4^x,hzV
adverse impact 不利影响,负面影响 |%ZJN{!R
adverse opinion 反对意见 3c,4 wyn
advisory group 咨询组,顾问组 (Sgsy^|N
agency fee 代理费,代理费用 %g@\SR.
aggregate 总计,合计为…… m;>G]Sbe
alternation of document and record 变造文件和记录 n^l*oEl
alternative audit procedures 替代审计程序,备选审计程序 8OV=;aM?{
amend 修改,修订 AH/o-
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amortisation 摊销 r63l
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analytical capacity 分析能力 T
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analytical procedures 分析性程序 Kb{&a
annual financial statements 年度会计报表,年度财务报表 jnztCNaX
appendix 附录,附表
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applicable 适用的 h%W,O,K/
applicable laws and regulations 适用的法规 )AR-b8..o
application systems 应用系统 Tsb}\
apply consistently 一贯地执行,一贯地实施 FGyrDRDwC
appropriate 适当的,合适的; S (xs;tZ
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appropriate authorization 适当的授权 phf{b+'#X
appropriateness of audit evidence 审计证据的适当性 pL;e(lM
approval 批准,核准 ~1}fL 1~5
assertion (会计报表上的)认定;确认 )uo".n|n~B
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ^9 LoxU-
asset 资产,财产 A- Abj'
asset restructuring 资产重组 LAlX|b
assignment of duties 职责的划分 MaY_*[
assistant 助理,助理人员 E# 8|h(
associated company 联属公司,联营公司 G/#<d-}_
association 联合,结合;协会,社团 w+*rbJ
assumption 假设,假定 ?Sa,n^b*H
at a given date 在某一特定时日 I(7iD. ^:
attestation 鉴证,公证 >]gB@tn[
attestation service 鉴证服务 er-0
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audit adjustment 审计调整 I ZLCwaW
audit areas 审计领域 $!9/s S?
audit conclusion 审计结论
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audit effectiveness 审计效果 ILH[
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audit efficiency 审计效率 3gVU#T[[
audit engagement letter 审计业务约定书 WTl0}wi
audit evidence 审计证据 JBJ?|}5k4c
audit fee 审计费 5WRqeSGh
audit files 审计档案 GBRiU&D
audit findings 审计中发现的事项 o&@ y^<UQ
audit implementation stage 审计实施阶段 ~Y*.cGA
audit mark 审计标识 =LK`mNA
audit materiality 审计重要性 @jMo/kO/A
audit method 审计方法 q5EkAh<PD|
audit objective 审计目标,审计目的 \I4Uj.'>\
audit of financial statements 会计报表审计,财务报表审计 ^mFsrw
audit opinion 审计意见 SIR2 Kc0
audit period 被审计期间,被审计年度 Ax~
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audit plan 审计计划 _ eBNbO_J
audit planning 编制审计计划,制定审计计划,审计计划 ps,Kj3^T<
audit planning stage 审计计划阶段 z2,NWmP|w
audit procedure 审计程序 -#/DK
audit programme 审计程序表,具体审计计划 DO*6gzW
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 :R:@V#Y
audit report with a qualified opinion 有保留意见的审计报告 GIpYx`mHi
audit report with an adverse opinion 否定意见的审计报告 PyHL`PZZ
audit report with dual dates 双重日期审计报告 s91[DT4
audit reporting stage 审计报告阶段 noa+h<vGb
audit responsibility 审计责任 V?x&\<;,
audit results 审计结果 #`%S[)RT
audit risk 审计风险 #<m2Xo?d]
audit sampling 审计抽样 04v
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audit sampling techniques 审计抽样方法,审计抽样技术 B= E/|J</
audit strategies 审计策略 [qkW/qS
audit summary 审计总结,审计小结 mdrqX<x'~
audit team 审计小组 3PRU
audit test 审计测试
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audit trail 审计轨迹 <im}R9eJ1
audit work 审计工作 '" &*7)+g*
audit working paper 审计工作底稿 l,b,U/3R.
audited financial statement 审计会计报表,已审计财务报表 /=9dX;
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Auditing Guidelines (the~) 审计规范指南 s!D2s2b9e
auditing standards 审计准则 T8&sPt,f
audit-oriented working paper (审计)业务类工作底稿 r<srTHGLo
authorisation 授权 }u0&> k|y
authorisation of transaction 交易的授权 gjnEN1T22
availability 可获得性 9
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balance 余额;差额;平衡 `VGw5o
balance sheet 资产负债表 Q$`uZ
bank 银行 f!5w
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bank account 银行账户,银行户头 zlQBBm;fE
bank statement 银行对账单 Rb:?%\
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barter transaction 易货交易,以物换物交易 &LB`
basis of audit 审计依据 hDUU_.q)D
basis of preparation (会计报表的)编制基础 eA?|X|
book of account 账目,账簿 ax;<idC}
borrowing 借款,贷款,借债 8JR&s
branch 分支,分支机构,分店 oPbziB8
brought forward (账户余额等的)承上年,承上期,承上页 ~/aCzx~
budget 预算 0
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building 建筑物;大楼 LqJV
business conditions 业务情况,经营情况 zn^ G V
business licence (企业等的)营业执照 0ZI}eZA j
business relation 业务关系 u=~`5vA
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