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 .'1]2/ad
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审计词汇英汉对照 S U P
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ability to continue as a going concern 持续经营能力 <;Td8T;
acceptability 可接受性,可接受程度 OOz;/kay
acceptable level of detection risk 检查风险的可接受水平 ;ejtP #$
acceptance of engagement 接受委托 i[e-dT:*R
accepting the engagement for the first time 首次接受委托 %SMP)4Y/R
access to asset 对资产的接触 ARB^]
according to 根据,依据,依照 =\jPnov!
account balance 账户余额 _#E@&z".L
account for 对……进行会计处理,核算;解释 u&Xn#fh
accounting 会计,会计学 y[f6J3/
accounting advisory serve 会计咨询服务 a&n}pnEn)
accounting firm 会计师事务所 LgSVEQb6\|
accounting information 会计信息,会计资料 AT^MQvn
accounting period 会计期间 kgF x
accounting policies 会计政策 N2EX`@_2
accounting professional bodies 会计职业组织,会计职业团体 GmN~e*x>p
accounting records 会计记录 iS8yJRy
accounting responsibility 会计责任 Ot!*,%sjQ
accounting service 会计服务 }~NWOJ3;
accounting standards 会计准则 Oufdi3h
Accounting Standards for Business Enterprises 企业会计准则 qzE
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accounting system 会计系统 \v.YP19
accounting treatment 会计处理 ozG!OiRW
accuracy 准确性,精确性 q9m-d-!)
additional audit procedures 追加审计程序 FPuF1@K
addressee 收件人,收信人 9D& 22hL4
Administration of State-owned Assets (the~) 国有资产管理局 Si[xyG6=
administrative laws and regulations 行政法规 S6|L !pO
adverse impact 不利影响,负面影响 n0@ \x=9
adverse opinion 反对意见 McQWZ<
advisory group 咨询组,顾问组 (qy82F-|2
agency fee 代理费,代理费用 6[C>"s}Ol
aggregate 总计,合计为…… C@FX[:l@-
alternation of document and record 变造文件和记录 ~VO?P fxZ
alternative audit procedures 替代审计程序,备选审计程序 vqBT^Q_q;
amend 修改,修订 v>p~y u+G
amortisation 摊销 k3B]u.Lo
analytical capacity 分析能力 Z=/bD*\g
analytical procedures 分析性程序 IqmQQ_KH
annual financial statements 年度会计报表,年度财务报表 GH6ozWA
appendix 附录,附表 -]vPF|
applicable 适用的 3ES3,uR
applicable laws and regulations 适用的法规 ]g0\
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application systems 应用系统 ef(OhIX
apply consistently 一贯地执行,一贯地实施 Z^vcODeC$
appropriate 适当的,合适的; ]bb`6 \h
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appropriate authorization 适当的授权 J@pCF@'
appropriateness of audit evidence 审计证据的适当性 UkXf)
approval 批准,核准 D4CiB"g3*
assertion (会计报表上的)认定;确认 x[H9<&)D
assessed level of control risk 对控制风险的评估,控制风险的评估水平 73d7'Fw
asset 资产,财产 `!iVMTp
asset restructuring 资产重组 Wfyap)y
assignment of duties 职责的划分 dWAKIBe
assistant 助理,助理人员 hNJubTSE+)
associated company 联属公司,联营公司 _0]{kB.$_
association 联合,结合;协会,社团 \A9hYTC)
assumption 假设,假定 3a]Omuu|=
at a given date 在某一特定时日 ax+P)yz
attestation 鉴证,公证 }CXL\,;
attestation service 鉴证服务 `}9j vR5
audit adjustment 审计调整 XDrNc!XN
audit areas 审计领域 YF<;s^&@u
audit conclusion 审计结论 ,~,{$\p
audit effectiveness 审计效果 Qk.:b
audit efficiency 审计效率 00)=3@D
audit engagement letter 审计业务约定书 F`\7&'I
audit evidence 审计证据 8'X:}O/
audit fee 审计费 A~UDtXN*4
audit files 审计档案 /iekww^54
audit findings 审计中发现的事项 MX{p)(HW
audit implementation stage 审计实施阶段 i=G.{.
audit mark 审计标识 8 m
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audit materiality 审计重要性 #4<Rs|K
audit method 审计方法 vg/:q>o
audit objective 审计目标,审计目的 /_MEb42&
audit of financial statements 会计报表审计,财务报表审计 g` QbJ61a
audit opinion 审计意见 3d@$iAw1<
audit period 被审计期间,被审计年度 Tp0^dZ M+
audit plan 审计计划 3d|n\!1r
audit planning 编制审计计划,制定审计计划,审计计划 qhiO( !jK
audit planning stage 审计计划阶段 e)2s2y@zi
audit procedure 审计程序 c
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audit programme 审计程序表,具体审计计划 :{Crc
audit report 审计报告 _U`_;=(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Q]}aZ4L
audit report with a qualified opinion 有保留意见的审计报告 h5?yrti
audit report with an adverse opinion 否定意见的审计报告 V=,V
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audit report with dual dates 双重日期审计报告 [:!D.@h|
audit reporting stage 审计报告阶段 s!d"(K9E
audit responsibility 审计责任 S4?
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audit results 审计结果 ~ST7@-D0
audit risk 审计风险 #D-L>7,jA
audit sampling 审计抽样 ;w_f ^R #
audit sampling techniques 审计抽样方法,审计抽样技术 hh!^^emo
audit strategies 审计策略 ,!RbFME&H
audit summary 审计总结,审计小结 P`
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audit team 审计小组 k*8
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audit test 审计测试 pU |SUM
audit trail 审计轨迹 !?7c2QRN
audit work 审计工作 noBGP/Av=:
audit working paper 审计工作底稿 `E),G;I
audited financial statement 审计会计报表,已审计财务报表 ]`2=<n;=
Auditing Guidelines (the~) 审计规范指南 )"IBw0]
auditing standards 审计准则 >6(91J
audit-oriented working paper (审计)业务类工作底稿 B>CG/]
authorisation 授权 c?NXX&
authorisation of transaction 交易的授权 t(|\3$z
availability 可获得性 y:N
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balance 余额;差额;平衡 ;@$B{/Q
balance sheet 资产负债表 P%6-W5<
bank 银行 5mD]uB9
bank account 银行账户,银行户头 >~kSe=Hsb4
bank statement 银行对账单 |X6]#&g7
barter transaction 易货交易,以物换物交易 8yH*
basis of audit 审计依据 ' ju{j`b
basis of preparation (会计报表的)编制基础 luyU!
book of account 账目,账簿 Z[DiLXHL
borrowing 借款,贷款,借债 .I@jt?6X
branch 分支,分支机构,分店 *jps}uk<
brought forward (账户余额等的)承上年,承上期,承上页 ,rB"ag !
budget 预算 M8
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building 建筑物;大楼 V(%L}0[]
business conditions 业务情况,经营情况 KMxP%dV/=
business licence (企业等的)营业执照 \B'rWk33,
business relation 业务关系 z@nJ-*'U8
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