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 |*e
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审计词汇英汉对照 Ud\Jc:DG
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ability to continue as a going concern 持续经营能力 K#}DXq
acceptability 可接受性,可接受程度 "
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acceptable level of detection risk 检查风险的可接受水平 oZA?}#DRl
acceptance of engagement 接受委托 i
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accepting the engagement for the first time 首次接受委托 L/_OgL]YdI
access to asset 对资产的接触 XA-DJ
according to 根据,依据,依照 "'~'xaU!=a
account balance 账户余额 ~Q0gSazXFt
account for 对……进行会计处理,核算;解释 /q ;MihK
accounting 会计,会计学 2$jTj<.K
accounting advisory serve 会计咨询服务 e3yBB*@
accounting firm 会计师事务所 eZ(<hE>
accounting information 会计信息,会计资料 2n2{Oy>L
accounting period 会计期间 Sdy\s5
accounting policies 会计政策 )ZEUD] X
accounting professional bodies 会计职业组织,会计职业团体 0-oR
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accounting records 会计记录 =P<gZ-Cm
accounting responsibility 会计责任 ^^qB=N[';
accounting service 会计服务 O\,n;oj
accounting standards 会计准则 Rq%g
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Accounting Standards for Business Enterprises 企业会计准则 $o?Wum
accounting system 会计系统 s"*zyLUUo
accounting treatment 会计处理 6HW<E~G'6
accuracy 准确性,精确性 \`-/\N
additional audit procedures 追加审计程序 8&7LF
addressee 收件人,收信人 )3V5P%Q
Administration of State-owned Assets (the~) 国有资产管理局 np}F [v
administrative laws and regulations 行政法规 ;X[mfg\
adverse impact 不利影响,负面影响 s +gZnne
adverse opinion 反对意见 >%h_ R:
advisory group 咨询组,顾问组 ^z-e"
agency fee 代理费,代理费用
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aggregate 总计,合计为…… cE
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alternation of document and record 变造文件和记录 BSY2\AL p
alternative audit procedures 替代审计程序,备选审计程序 h3$.`
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amend 修改,修订 }xJ9EE*G/
amortisation 摊销 GU8b_~Gk?
analytical capacity 分析能力 2$.
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analytical procedures 分析性程序 z_~5c
annual financial statements 年度会计报表,年度财务报表 <.s=)}'`P
appendix 附录,附表 )cNG)F
applicable 适用的 {'4h.PB+r
applicable laws and regulations 适用的法规 (%ra~s?
application systems 应用系统 I83ZN]
apply consistently 一贯地执行,一贯地实施 *-(J$4RNz
appropriate 适当的,合适的; 7^4F,JuJO
征用,挪用 !j#Z48=&
appropriate authorization 适当的授权 *y9 iuJ}
appropriateness of audit evidence 审计证据的适当性 qba<$
approval 批准,核准 M;V
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assertion (会计报表上的)认定;确认 6UXa
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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 Q* ifmnB'
asset 资产,财产 lJP6sk
asset restructuring 资产重组 wrv-"%u)
assignment of duties 职责的划分 br*L|s\P\9
assistant 助理,助理人员 <i``#"/
associated company 联属公司,联营公司 @C{
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association 联合,结合;协会,社团 ]X?~Cz/wl
assumption 假设,假定 RUC
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at a given date 在某一特定时日 dVmI.A'nbp
attestation 鉴证,公证 L
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attestation service 鉴证服务 ER~m
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audit adjustment 审计调整 <*E{zr&
audit areas 审计领域
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audit conclusion 审计结论 d?C8rkV'
audit effectiveness 审计效果 T%A45BE
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audit efficiency 审计效率 =PWh,lWS
audit engagement letter 审计业务约定书 ?sWPx!tU
audit evidence 审计证据 *Nloa/a&9
audit fee 审计费 Pf5RlpL:p
audit files 审计档案 |q"WJ
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audit findings 审计中发现的事项 *T'
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audit implementation stage 审计实施阶段 w'oP{=y[
audit mark 审计标识 p1
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audit materiality 审计重要性 m/gl7+
audit method 审计方法 o65:)z
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audit objective 审计目标,审计目的 'L4@|c~x
audit of financial statements 会计报表审计,财务报表审计 XP~bmh,T,
audit opinion 审计意见 6 "U&i9
audit period 被审计期间,被审计年度 C8>zr6)1
audit plan 审计计划 m:CiXM
audit planning 编制审计计划,制定审计计划,审计计划 7K>FCT
audit planning stage 审计计划阶段 hG .>>
audit procedure 审计程序 OQ;'Xo
audit programme 审计程序表,具体审计计划 0Aw.aQ~E8i
audit report 审计报告 pMnkh}Q#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 teH $hd-q
audit report with a qualified opinion 有保留意见的审计报告 ,R]hNjs-{
audit report with an adverse opinion 否定意见的审计报告 -Zc
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audit report with dual dates 双重日期审计报告 +a_eNl,
audit reporting stage 审计报告阶段 Z?
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audit responsibility 审计责任 ig:,: KN
audit results 审计结果 NPc]/n?vDj
audit risk 审计风险 G{
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audit sampling 审计抽样 K-(k6<h
audit sampling techniques 审计抽样方法,审计抽样技术 L/dG0a@1X
audit strategies 审计策略 L"6qS3
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audit summary 审计总结,审计小结 ~?4'{Hc'
audit team 审计小组 1^ZQXUzl%i
audit test 审计测试 (~}IoQp>
audit trail 审计轨迹 }UNRe]ft$
audit work 审计工作 H'|b$rP0@
audit working paper 审计工作底稿 u~FXO[b
audited financial statement 审计会计报表,已审计财务报表 S'm&Ll2i@
Auditing Guidelines (the~) 审计规范指南 HTiqErD2_
auditing standards 审计准则 :%c
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audit-oriented working paper (审计)业务类工作底稿 zBD ?O!
authorisation 授权 ZLw7-H6Fh
authorisation of transaction 交易的授权 yo]!Zn
availability 可获得性 m"*j J.MX
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balance 余额;差额;平衡 b)RU+9x &
balance sheet 资产负债表 aZEi|\VU
bank 银行 Ht|No
bank account 银行账户,银行户头 7WK^eW"y8
bank statement 银行对账单 LN}eD
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barter transaction 易货交易,以物换物交易 k4r;t: O ^
basis of audit 审计依据 5W_u|z+/g
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 ?;Dh
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borrowing 借款,贷款,借债 O* `v1>
branch 分支,分支机构,分店 A
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brought forward (账户余额等的)承上年,承上期,承上页 tj/X
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budget 预算 &TYTeJ]
building 建筑物;大楼 2>BWu
business conditions 业务情况,经营情况 #T:#!MKa
business licence (企业等的)营业执照 ~Z-M?8:
business relation 业务关系 7pH`"$
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