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 Mpk7$=hjc
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审计词汇英汉对照 >%n6n! "
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ability to continue as a going concern 持续经营能力 b.}J'?yLm
acceptability 可接受性,可接受程度 yZNg[
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acceptable level of detection risk 检查风险的可接受水平 p!<PRms@
acceptance of engagement 接受委托 8vfC
accepting the engagement for the first time 首次接受委托 1}p:]/;
access to asset 对资产的接触 9\kEyb
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according to 根据,依据,依照 pE0@m-p
account balance 账户余额 w^7[4u4
account for 对……进行会计处理,核算;解释 nf:wJ-;*
accounting 会计,会计学 [i>D|X
accounting advisory serve 会计咨询服务 * <?KOM
accounting firm 会计师事务所 ec*Ni|`Z'
accounting information 会计信息,会计资料 ]!/R tt
accounting period 会计期间 ltkA7dUbu
accounting policies 会计政策 ~4] J'E >
accounting professional bodies 会计职业组织,会计职业团体 p6Ia)!xOGF
accounting records 会计记录 1:u~T@;" `
accounting responsibility 会计责任 zY-?Bv_D
accounting service 会计服务 9OlJC[
accounting standards 会计准则 fj9&J[
Accounting Standards for Business Enterprises 企业会计准则 d4A:XNKB
accounting system 会计系统 vo~Qo;m
accounting treatment 会计处理 g"g3|$#Ej|
accuracy 准确性,精确性 UjyrmQf
additional audit procedures 追加审计程序 Kv#Q$$)r
addressee 收件人,收信人 ^$rqyWZYp
Administration of State-owned Assets (the~) 国有资产管理局 :SZi4:4-J8
administrative laws and regulations 行政法规 Q]dKyMSSA
adverse impact 不利影响,负面影响 1p<*11
adverse opinion 反对意见 DV*e.Y>
advisory group 咨询组,顾问组 4ZYywD wn
agency fee 代理费,代理费用 o+- 0`!yj
aggregate 总计,合计为…… 5 (q4o`
alternation of document and record 变造文件和记录 b/E3Kse?
alternative audit procedures 替代审计程序,备选审计程序 |F qujZz
amend 修改,修订 S]4!uv^y
amortisation 摊销 1] .m4vC
analytical capacity 分析能力 zIr-Rx'dL^
analytical procedures 分析性程序 SR<W3a\
annual financial statements 年度会计报表,年度财务报表 i|S/g.r
appendix 附录,附表 C0ORBp
applicable 适用的 20:![/7:!
applicable laws and regulations 适用的法规 !|
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application systems 应用系统 ^^YP kh6sS
apply consistently 一贯地执行,一贯地实施 nY
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appropriate 适当的,合适的; ~{{7y]3M-
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appropriate authorization 适当的授权 ],'"iVh
appropriateness of audit evidence 审计证据的适当性 sy6[%8D$
approval 批准,核准 Odw9]`,T
assertion (会计报表上的)认定;确认 r=]$>&
assessed level of control risk 对控制风险的评估,控制风险的评估水平 O6">Io5
asset 资产,财产 z.tN<P 7
asset restructuring 资产重组 QQ %W3D@
assignment of duties 职责的划分 F8\JL %
assistant 助理,助理人员 {CX06BP
associated company 联属公司,联营公司 VLfKN)g
association 联合,结合;协会,社团 Y+0GJ
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assumption 假设,假定 CWb*bw0
at a given date 在某一特定时日 R\x3'([A5
attestation 鉴证,公证 L3s"L.G
attestation service 鉴证服务 *{O[
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audit adjustment 审计调整 s+h}
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audit areas 审计领域 [&lH[:Y#
audit conclusion 审计结论 NuXII-
audit effectiveness 审计效果 o76{;Bl\O
audit efficiency 审计效率 \86NV="U
audit engagement letter 审计业务约定书 eEYzA
audit evidence 审计证据 TrQUhmS/!
audit fee 审计费 '{)Jhl47
audit files 审计档案 F><ficT
audit findings 审计中发现的事项 m@",Zr`f=
audit implementation stage 审计实施阶段 t"vkd
audit mark 审计标识 ,hp8b$
audit materiality 审计重要性 lnK#q.]
audit method 审计方法 !bCaDTz
audit objective 审计目标,审计目的 <driD'=F
audit of financial statements 会计报表审计,财务报表审计 `(E$-m-~jH
audit opinion 审计意见 gN]\#s@[
audit period 被审计期间,被审计年度 x]IJ;
audit plan 审计计划 l]~IZTC
audit planning 编制审计计划,制定审计计划,审计计划 b&9~F6aM
audit planning stage 审计计划阶段 a.a
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audit procedure 审计程序 W<$!H
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audit programme 审计程序表,具体审计计划 U&#`5u6'j
audit report 审计报告 .X:
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 !x") uYf
audit report with a qualified opinion 有保留意见的审计报告 ryb81 .|
audit report with an adverse opinion 否定意见的审计报告 |<MSV KW
audit report with dual dates 双重日期审计报告 wEQZ9?\
audit reporting stage 审计报告阶段 t
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audit responsibility 审计责任 ?}(B8^
audit results 审计结果 bL5u;iy)
audit risk 审计风险 Q(x/&]7=V
audit sampling 审计抽样 1Vs>G
audit sampling techniques 审计抽样方法,审计抽样技术 Vd'=Fe;eB
audit strategies 审计策略 W>'(MB$3
audit summary 审计总结,审计小结 o4agaA3k
audit team 审计小组 \mWH8Z
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audit test 审计测试 e`Co ='
audit trail 审计轨迹 jsP+,brO
audit work 审计工作 TIK'A<
audit working paper 审计工作底稿 hS&.-5v
audited financial statement 审计会计报表,已审计财务报表 AS'+p %(
Auditing Guidelines (the~) 审计规范指南 P(a}OlG
auditing standards 审计准则 oVW>PEgB-
audit-oriented working paper (审计)业务类工作底稿 ex66GJQe1
authorisation 授权 *Rxn3tR7
authorisation of transaction 交易的授权 ~.tYYX<
availability 可获得性 ux6p2Sk;K
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balance 余额;差额;平衡 g{f7} gTG
balance sheet 资产负债表 uQ7lC~
bank 银行 D0>Pc9
bank account 银行账户,银行户头 9TwKd0AT$&
bank statement 银行对账单 Pz0TAb
barter transaction 易货交易,以物换物交易 8s
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basis of audit 审计依据 ls~9qkAyLx
basis of preparation (会计报表的)编制基础 ,H1K sN
book of account 账目,账簿 UD9JE S,
borrowing 借款,贷款,借债 A4rkwM
branch 分支,分支机构,分店 0
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brought forward (账户余额等的)承上年,承上期,承上页 }_('3C,Ba
budget 预算 {qOqtkj
building 建筑物;大楼 G,<l}(tEG
business conditions 业务情况,经营情况 T6."j_
business licence (企业等的)营业执照 Y?L>KiM$
business relation 业务关系 +r&
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