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 BNd^qB ?
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审计词汇英汉对照 OCZ[D{i9@
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ability to continue as a going concern 持续经营能力 6KVnnK
acceptability 可接受性,可接受程度 rS4@1`/R
acceptable level of detection risk 检查风险的可接受水平 U Z|HJ8_
acceptance of engagement 接受委托 oS
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accepting the engagement for the first time 首次接受委托 _)]+hUwY
access to asset 对资产的接触 +hE(Ra#
according to 根据,依据,依照 xdf82)
account balance 账户余额 *+uHQgn(
account for 对……进行会计处理,核算;解释 qTAc[Ko
accounting 会计,会计学 ]J:1P`k.
accounting advisory serve 会计咨询服务 Tsz
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accounting firm 会计师事务所 C4hx@abA
accounting information 会计信息,会计资料 zN{K5<7o
accounting period 会计期间 rAs,X
accounting policies 会计政策 [5uRS}!
accounting professional bodies 会计职业组织,会计职业团体 G7)Fk%>
accounting records 会计记录 /v/C<]
accounting responsibility 会计责任 Kx=4~
accounting service 会计服务 6I!7c^]t
accounting standards 会计准则 s/7 A7![
Accounting Standards for Business Enterprises 企业会计准则 05snuNt]-
accounting system 会计系统 m=:4`_0Q
accounting treatment 会计处理 a)S+8uU
accuracy 准确性,精确性 )ZBY* lk9
additional audit procedures 追加审计程序 zGc:
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addressee 收件人,收信人 @BrMl%gV
Administration of State-owned Assets (the~) 国有资产管理局 7<jZ`qdq_
administrative laws and regulations 行政法规 x5QaM.+=J
adverse impact 不利影响,负面影响 !2z?YZhu
adverse opinion 反对意见 TYlbU<
advisory group 咨询组,顾问组 0 H0-U'l
agency fee 代理费,代理费用 WBN w~|DO]
aggregate 总计,合计为…… 5
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alternation of document and record 变造文件和记录 @#P,d5^G
alternative audit procedures 替代审计程序,备选审计程序 CBDG./
amend 修改,修订 +=]!P#
amortisation 摊销 ZVbl8
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analytical capacity 分析能力 m!W3Cwz\&
analytical procedures 分析性程序 K{ \;2M
annual financial statements 年度会计报表,年度财务报表 f{"8g"[[)(
appendix 附录,附表 b:R-mg.VT{
applicable 适用的 o/C\d$i'
applicable laws and regulations 适用的法规 9_QP !,
application systems 应用系统 u$D*tqxG
apply consistently 一贯地执行,一贯地实施 <L{(Mj%Z
appropriate 适当的,合适的; B%KG3]
征用,挪用 @^;j)%F}
appropriate authorization 适当的授权 m$9w"8R
appropriateness of audit evidence 审计证据的适当性 xB@|LtdO9;
approval 批准,核准 "*;;H^d
assertion (会计报表上的)认定;确认 Z0`T\ay
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &AlJ "N|
asset 资产,财产 ALEnI@0
asset restructuring 资产重组 WWL4`s
assignment of duties 职责的划分 U,+[5sbo
assistant 助理,助理人员 ,^gyH
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associated company 联属公司,联营公司 [kqYfY?K
association 联合,结合;协会,社团 `'\t$nU
assumption 假设,假定 4;HJ;0-ps
at a given date 在某一特定时日 (ewe"N+
attestation 鉴证,公证 avy"r$v_&
attestation service 鉴证服务 Y3h/~bM%
audit adjustment 审计调整 .<z!3O&L
audit areas 审计领域 =l.+,|ZH!
audit conclusion 审计结论 u7xDau(c
audit effectiveness 审计效果 !r`, =jK"
audit efficiency 审计效率 ifo7%XPcg
audit engagement letter 审计业务约定书 sP-^~ pp
audit evidence 审计证据 `\X+ Ud|
audit fee 审计费 +4\U)Z/\
audit files 审计档案 2DB7+aZ*
audit findings 审计中发现的事项 pGSai&
audit implementation stage 审计实施阶段 CiR%Ujf
audit mark 审计标识 S,U
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audit materiality 审计重要性 I+ es8
audit method 审计方法 :K
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audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 Dw7vv]+ S
audit opinion 审计意见 bWZbG{Y.
audit period 被审计期间,被审计年度 }<z_Q_b+e
audit plan 审计计划 U:MPgtwe
audit planning 编制审计计划,制定审计计划,审计计划 /XudV2P-CA
audit planning stage 审计计划阶段 Iyd?|f"
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 RUr=fEH
audit report 审计报告 k<RZKw Qc
audit report with a disclaimer of opinion 拒绝表示意见审计报告 a=XW[TY1
audit report with a qualified opinion 有保留意见的审计报告 Zh
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audit report with an adverse opinion 否定意见的审计报告 7 ~ztwL
audit report with dual dates 双重日期审计报告 kQaSbpNmH
audit reporting stage 审计报告阶段 ^1Xt]T`e
audit responsibility 审计责任 &20P,8@
audit results 审计结果 cEe?*\G
audit risk 审计风险 ~Ph\Sbp
audit sampling 审计抽样 c}[+h
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audit sampling techniques 审计抽样方法,审计抽样技术 -dv%H{
audit strategies 审计策略 Y%|@R3[Nk
audit summary 审计总结,审计小结 JbO ~n
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audit team 审计小组 QRLJ_W^&u
audit test 审计测试 x f4{r+
audit trail 审计轨迹
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audit work 审计工作 ~^^ NHq
audit working paper 审计工作底稿 mR8W]'gl.L
audited financial statement 审计会计报表,已审计财务报表 ](eN@Xi&@
Auditing Guidelines (the~) 审计规范指南 KOg?FmD
auditing standards 审计准则 !;6Jng%
audit-oriented working paper (审计)业务类工作底稿 tRw@U4=y
authorisation 授权 0F#>Cm
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authorisation of transaction 交易的授权 qzFQEepso
availability 可获得性 "4H8A=
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balance 余额;差额;平衡 51#
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balance sheet 资产负债表 y<XlRTy[}
bank 银行 24Z]%+b*E
bank account 银行账户,银行户头 tn|,O.t
bank statement 银行对账单 4yaxl\2
barter transaction 易货交易,以物换物交易 *2}O-e
basis of audit 审计依据 ec Oy6@UDY
basis of preparation (会计报表的)编制基础 0W`LVue
book of account 账目,账簿 y[O-pD`
borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 M }0eu(_|
brought forward (账户余额等的)承上年,承上期,承上页 uhV0J97
budget 预算 Px M!U!t
building 建筑物;大楼 4$,,Ppn
business conditions 业务情况,经营情况 ~#}Dx
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business licence (企业等的)营业执照 Gjz[1d
business relation 业务关系 P6Bl
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