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 ]R
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审计词汇英汉对照 \\R$C
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ability to continue as a going concern 持续经营能力 &~Hx!]uc
acceptability 可接受性,可接受程度 j^1Yz}6nR
acceptable level of detection risk 检查风险的可接受水平 * :kMv;9
acceptance of engagement 接受委托 634OH*6
accepting the engagement for the first time 首次接受委托 -P6Z[V%
access to asset 对资产的接触 E4QLXx6Wa&
according to 根据,依据,依照 {P{h|+;
account balance 账户余额 <5 )F9.$
account for 对……进行会计处理,核算;解释 |tr^
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accounting 会计,会计学 e,K.bgi
accounting advisory serve 会计咨询服务 :pH3M[7
accounting firm 会计师事务所 ` n#D
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accounting information 会计信息,会计资料 `GU Gy. b
accounting period 会计期间 f2LiCe.?
accounting policies 会计政策 x
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accounting professional bodies 会计职业组织,会计职业团体 *|4/XHi
accounting records 会计记录 vojXo|c
accounting responsibility 会计责任 |[_%zV;p>v
accounting service 会计服务 YD{Ppz
accounting standards 会计准则 FP<mFqy
Accounting Standards for Business Enterprises 企业会计准则 d-cW47
accounting system 会计系统 ^wIg|Gc
accounting treatment 会计处理 Ul<:Yt&nI
accuracy 准确性,精确性 ucYweXsO3
additional audit procedures 追加审计程序 =5;t
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addressee 收件人,收信人 (O$il
Administration of State-owned Assets (the~) 国有资产管理局 ";U#aK1p
administrative laws and regulations 行政法规 X> T_Xc
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 -#Ys67,4N
advisory group 咨询组,顾问组 TE9Iyl|=
agency fee 代理费,代理费用 6z5wFzJv?q
aggregate 总计,合计为…… g#q7~#9
alternation of document and record 变造文件和记录 8ZF!}kb0F
alternative audit procedures 替代审计程序,备选审计程序 34,'smH i%
amend 修改,修订 wq7h8Z}l
amortisation 摊销 A<y]D.Z"
analytical capacity 分析能力 ZmDM=qN
analytical procedures 分析性程序 $ ~%w21?&
annual financial statements 年度会计报表,年度财务报表 H+
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appendix 附录,附表 nR=!S
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applicable 适用的 `\r<3?
applicable laws and regulations 适用的法规 fcTg/EXn
application systems 应用系统 dsn(h5,Q'
apply consistently 一贯地执行,一贯地实施 _;,"!'R`f
appropriate 适当的,合适的; jmG)
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appropriate authorization 适当的授权 t$3B#=
appropriateness of audit evidence 审计证据的适当性 |'``pq/}_
approval 批准,核准 :*ZijN*{)$
assertion (会计报表上的)认定;确认 +|--}iE5n
assessed level of control risk 对控制风险的评估,控制风险的评估水平 yAFt|<
asset 资产,财产 ?
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asset restructuring 资产重组 %o
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assignment of duties 职责的划分 Qv<p$Up6
assistant 助理,助理人员 l{gR6U{e
associated company 联属公司,联营公司 G{!(2D 4!
association 联合,结合;协会,社团 'YJ~~o
assumption 假设,假定 :PK2!
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at a given date 在某一特定时日 vq+4so
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attestation 鉴证,公证 fRb
attestation service 鉴证服务 EbeSl+iMx_
audit adjustment 审计调整 v|KGzQx$.*
audit areas 审计领域 1En:QQ4/
audit conclusion 审计结论 :NL[NbQYt
audit effectiveness 审计效果 P]iJ"d]+X
audit efficiency 审计效率 `An p;el
audit engagement letter 审计业务约定书 - zUBK
audit evidence 审计证据 g~2=he\C
audit fee 审计费 Nt;1&dwUb
audit files 审计档案 B@@tKn_CQ
audit findings 审计中发现的事项 O6,2M[a
audit implementation stage 审计实施阶段 [ahwJ F#r
audit mark 审计标识 dOK]Su
audit materiality 审计重要性 iL!4r]~H
audit method 审计方法 Vry*=X&Q
audit objective 审计目标,审计目的 njaKU?6%d2
audit of financial statements 会计报表审计,财务报表审计 +4p=a [
audit opinion 审计意见 KG
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audit period 被审计期间,被审计年度 +^jm
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audit plan 审计计划 CED[\n
audit planning 编制审计计划,制定审计计划,审计计划 ]4
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audit planning stage 审计计划阶段 wwet90_g
audit procedure 审计程序 6XHM `S
audit programme 审计程序表,具体审计计划 @r^s70{}
audit report 审计报告 8;"9A
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v0TbQ
audit report with a qualified opinion 有保留意见的审计报告 #]Lodo9rS\
audit report with an adverse opinion 否定意见的审计报告 a*t @k*d_
audit report with dual dates 双重日期审计报告 V(XZ7<& {
audit reporting stage 审计报告阶段 -GMaK.4=
audit responsibility 审计责任 yVQW|D0,j
audit results 审计结果 >5E1y!
audit risk 审计风险 K%_UNivN
audit sampling 审计抽样 t>OEzUd9
audit sampling techniques 审计抽样方法,审计抽样技术 3}8L!2_p
audit strategies 审计策略 yeMe2Zx
audit summary 审计总结,审计小结 c^cr_i
audit team 审计小组 XwfR/4
audit test 审计测试 |#{ i7>2U
audit trail 审计轨迹 EM@EB<pRX
audit work 审计工作 K2\)9
audit working paper 审计工作底稿 5wdKu,nq
audited financial statement 审计会计报表,已审计财务报表 +]( #!}oH
Auditing Guidelines (the~) 审计规范指南 `Kn+d~S4
auditing standards 审计准则 ji\&?%(B
audit-oriented working paper (审计)业务类工作底稿 E!.&y4
authorisation 授权 ?Q$
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authorisation of transaction 交易的授权 0~+*$W
availability 可获得性 'r(g5H1}gi
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balance 余额;差额;平衡 f`
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balance sheet 资产负债表
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bank 银行 p] N/]2rR
bank account 银行账户,银行户头 2ga8 G4dU
bank statement 银行对账单 %!AzFL
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barter transaction 易货交易,以物换物交易 ;;m;f^]}
basis of audit 审计依据 MslgQmlM
basis of preparation (会计报表的)编制基础 rC]k'p2x
book of account 账目,账簿 `8tstWYa]Y
borrowing 借款,贷款,借债 LE)$_i8gX
branch 分支,分支机构,分店 C@[U:\
brought forward (账户余额等的)承上年,承上期,承上页 OSLZ7B^
budget 预算 FV3[7w=D\
building 建筑物;大楼 RnU7|p{
business conditions 业务情况,经营情况 y"ss<`Cn
business licence (企业等的)营业执照 )FmIL(v
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business relation 业务关系 Ud
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