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 a{ke%W$*P
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审计词汇英汉对照 gs+nJ+b
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ability to continue as a going concern 持续经营能力 <FR!x#!
acceptability 可接受性,可接受程度 |L89yjhWBs
acceptable level of detection risk 检查风险的可接受水平 KCpq<A%
acceptance of engagement 接受委托 W
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accepting the engagement for the first time 首次接受委托 =,6X_m
access to asset 对资产的接触 s/t,6-~EH
according to 根据,依据,依照
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account balance 账户余额 'h;q
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account for 对……进行会计处理,核算;解释 QeT~s5 H
accounting 会计,会计学 -p0*R<t
accounting advisory serve 会计咨询服务 > {d9z9O
accounting firm 会计师事务所 TPx`qyW
accounting information 会计信息,会计资料 6i+AJCkC
accounting period 会计期间 'w1ll9O
accounting policies 会计政策 ``]NB=N}{1
accounting professional bodies 会计职业组织,会计职业团体 Hi2JG{i
accounting records 会计记录 w('}QB`xad
accounting responsibility 会计责任 mz x$(u
accounting service 会计服务 K}N~KDW R|
accounting standards 会计准则 -1hCi!
Accounting Standards for Business Enterprises 企业会计准则 -`\n/"#X6i
accounting system 会计系统 ;y7+ Q
accounting treatment 会计处理 {|0Y
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accuracy 准确性,精确性 @:Ft+*2
additional audit procedures 追加审计程序 g`Q!5WK*
addressee 收件人,收信人 jT]R"U/Q
Administration of State-owned Assets (the~) 国有资产管理局 )b%zYD9p
administrative laws and regulations 行政法规 d%L/[.&
adverse impact 不利影响,负面影响 FQ0 ;%Z
adverse opinion 反对意见 [j
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advisory group 咨询组,顾问组 v.sjWF
agency fee 代理费,代理费用 h'GOO(
aggregate 总计,合计为…… Ll%}nti
alternation of document and record 变造文件和记录 ?Vh#Gr
alternative audit procedures 替代审计程序,备选审计程序 S&&QU#
amend 修改,修订 Jq"3xj
amortisation 摊销 t@ri`?0w
analytical capacity 分析能力 eu]qgtg~U
analytical procedures 分析性程序 OrL4G
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annual financial statements 年度会计报表,年度财务报表 sUQ
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appendix 附录,附表 [ns==gDD
applicable 适用的 hAds15 %C
applicable laws and regulations 适用的法规 NBB
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application systems 应用系统 3me&isKL
apply consistently 一贯地执行,一贯地实施 `H9+]TWj<
appropriate 适当的,合适的; <e
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appropriate authorization 适当的授权 -glGOTk
appropriateness of audit evidence 审计证据的适当性 C]3:&dx9
approval 批准,核准 ang~_Ec.
assertion (会计报表上的)认定;确认 ]
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 u] G
asset 资产,财产 y\CxdTs
asset restructuring 资产重组 b&Laxki
assignment of duties 职责的划分 owyQFk
assistant 助理,助理人员 "
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associated company 联属公司,联营公司 B>I:KGkV
association 联合,结合;协会,社团 e]dFNunFq0
assumption 假设,假定 (7&b)"y
at a given date 在某一特定时日 6#qt%t%?D
attestation 鉴证,公证 xDPR^xY
attestation service 鉴证服务 "&`>+Yw
audit adjustment 审计调整 '6g-]rE[
audit areas 审计领域 {,(iL8,^
audit conclusion 审计结论 nW K7*
audit effectiveness 审计效果 VV5
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audit efficiency 审计效率 @KHY8y7
audit engagement letter 审计业务约定书 v>mK~0.$
audit evidence 审计证据 ,_<|e\>~
audit fee 审计费 5yj# 9H
audit files 审计档案 /C<p^#g9.
audit findings 审计中发现的事项 WjSu4
audit implementation stage 审计实施阶段 r=7!S8'
audit mark 审计标识 e^x%d[sU
audit materiality 审计重要性 k=d0%}
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audit method 审计方法 $Xu/P5
audit objective 审计目标,审计目的 M0?%r`
audit of financial statements 会计报表审计,财务报表审计 bI(8Um6m
audit opinion 审计意见 gLFTnMO
audit period 被审计期间,被审计年度 E.0J94>iM
audit plan 审计计划 -eD]gm
audit planning 编制审计计划,制定审计计划,审计计划 _ShWCU-~Z
audit planning stage 审计计划阶段 j/NX
audit procedure 审计程序 /?b{*<TK
audit programme 审计程序表,具体审计计划 C9""sVs
audit report 审计报告 }L%2K"8?}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [~G1Rz\h
audit report with a qualified opinion 有保留意见的审计报告 w8
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audit report with an adverse opinion 否定意见的审计报告 ,)TnIByM
audit report with dual dates 双重日期审计报告 3Of!Ykf=
audit reporting stage 审计报告阶段 u]`0QxvZ
audit responsibility 审计责任 5')]Y1J
audit results 审计结果 ?<\2
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audit risk 审计风险 gq4X(rsyD
audit sampling 审计抽样 @[f$MRp\
audit sampling techniques 审计抽样方法,审计抽样技术 >#g
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audit strategies 审计策略 lOe|]pQ.,
audit summary 审计总结,审计小结 t.
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audit team 审计小组 w-NTw2x,&
audit test 审计测试 PY3bn).uR
audit trail 审计轨迹 oQ*LP{M
audit work 审计工作 wuk\__f4
audit working paper 审计工作底稿 -okq=9
audited financial statement 审计会计报表,已审计财务报表 jP2#w{xq
Auditing Guidelines (the~) 审计规范指南 5j0 Ib>\
auditing standards 审计准则 OjG`s-91&
audit-oriented working paper (审计)业务类工作底稿 T2tvU*[=
authorisation 授权 iE_[]Vgc
authorisation of transaction 交易的授权 Zu>-y#Bw
availability 可获得性 m~P30)
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balance 余额;差额;平衡 7`^Y*:(
balance sheet 资产负债表 O?"uM >r
bank 银行 %3"U|Za+
bank account 银行账户,银行户头 :V@)A/}uk
bank statement 银行对账单 ?Pf#~U_
barter transaction 易货交易,以物换物交易 S;D]ym
basis of audit 审计依据 V\]j^$
basis of preparation (会计报表的)编制基础 M`@AS L:u
book of account 账目,账簿 0@y`iZ]
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borrowing 借款,贷款,借债 dV}]\8N
branch 分支,分支机构,分店 B%kC>J
brought forward (账户余额等的)承上年,承上期,承上页 dD
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budget 预算 Zg>]!^X8
building 建筑物;大楼 2m*/$GZ
business conditions 业务情况,经营情况 )^"V}z
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business licence (企业等的)营业执照
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business relation 业务关系 +9pock
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