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 }.9a!/@Aj
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审计词汇英汉对照 Bt$,=k
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ability to continue as a going concern 持续经营能力 `uusUw-Gf
acceptability 可接受性,可接受程度 a+k3wzJ
acceptable level of detection risk 检查风险的可接受水平 Y|hd!C-x
acceptance of engagement 接受委托 ..'"kX:5
accepting the engagement for the first time 首次接受委托 Zj ^e8u=T
access to asset 对资产的接触 xmC5uT6L3M
according to 根据,依据,依照 |)%H_TXTy
account balance 账户余额 -}oH],C
account for 对……进行会计处理,核算;解释 :cXN
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accounting 会计,会计学 S-Vxlku]
accounting advisory serve 会计咨询服务 Qu8=zI>t
accounting firm 会计师事务所 ,`a8@
accounting information 会计信息,会计资料 e F}KOOfC
accounting period 会计期间 DXO'MZon3
accounting policies 会计政策 >zfx2wh\a
accounting professional bodies 会计职业组织,会计职业团体 N;!!*3a9=
accounting records 会计记录 i7 YUyU
accounting responsibility 会计责任 u`(yT<>H
accounting service 会计服务 mO TA
accounting standards 会计准则 | lzcyz
Accounting Standards for Business Enterprises 企业会计准则 /FPO'} 6i
accounting system 会计系统 7u:kR;wk
accounting treatment 会计处理 l
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accuracy 准确性,精确性 xc`O\z_)
additional audit procedures 追加审计程序 +tg${3ti_
addressee 收件人,收信人 w6mYLK%
Administration of State-owned Assets (the~) 国有资产管理局 ]{+Y!tD
administrative laws and regulations 行政法规 pg_H' 0R
adverse impact 不利影响,负面影响 r_tt~|s,>
adverse opinion 反对意见 aAn p7\7
advisory group 咨询组,顾问组 YG0b*QBY~
agency fee 代理费,代理费用 ( 'dbMH\O
aggregate 总计,合计为…… i=P}i8,^=
alternation of document and record 变造文件和记录 ;Kg7}4`I
alternative audit procedures 替代审计程序,备选审计程序 N;>s|ET
amend 修改,修订 ^x^(Rk}|
amortisation 摊销 8+Gwv
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analytical capacity 分析能力 SsfC
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analytical procedures 分析性程序 {:n1|_r4Z
annual financial statements 年度会计报表,年度财务报表 4N7|LxNNl_
appendix 附录,附表 TA:#K
applicable 适用的 ~P~q'
applicable laws and regulations 适用的法规 H%Lln#
application systems 应用系统 ICe;p
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apply consistently 一贯地执行,一贯地实施 dShGIH?
appropriate 适当的,合适的; i?eVi
征用,挪用 lU$0e09
appropriate authorization 适当的授权 EaL>~:j
appropriateness of audit evidence 审计证据的适当性 {/aHZ<I&^h
approval 批准,核准 C,LosAd
assertion (会计报表上的)认定;确认 "K+EZ%~<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 `@0AGSzUv
asset 资产,财产 QJjk#*?,|
asset restructuring 资产重组 ,\RR@~u'
assignment of duties 职责的划分 ~>~qA0m"m
assistant 助理,助理人员 em- <V5fb
associated company 联属公司,联营公司 $2}%3{<j
association 联合,结合;协会,社团 08%Bx~88_%
assumption 假设,假定 R)isWw4
at a given date 在某一特定时日 vO/ 3bu}
attestation 鉴证,公证 G)Y,*.,
attestation service 鉴证服务 =WZ@{z9J
audit adjustment 审计调整 GWWaH+F[h
audit areas 审计领域 ]-SJ";aU
audit conclusion 审计结论 X2:23j<
audit effectiveness 审计效果 AA=
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audit efficiency 审计效率 $ye>;Ek
audit engagement letter 审计业务约定书 :l iDoGDi
audit evidence 审计证据 JB.U&
audit fee 审计费 NN5Ejr,
audit files 审计档案 vr2PCG[~
audit findings 审计中发现的事项 ^7=7V0>,:
audit implementation stage 审计实施阶段 iY&I?o!Ch
audit mark 审计标识 fYh<S
audit materiality 审计重要性 L$kB(Brw
audit method 审计方法 K"X"2c1o
audit objective 审计目标,审计目的 qn |~YXn
audit of financial statements 会计报表审计,财务报表审计 $P%cdJ T0
audit opinion 审计意见 )%n$_N n
audit period 被审计期间,被审计年度 [9NrPm3d
audit plan 审计计划 kl9~obX
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audit planning 编制审计计划,制定审计计划,审计计划 _G25$%/LU
audit planning stage 审计计划阶段 r=54@`O!
audit procedure 审计程序 j4]3}t0q
audit programme 审计程序表,具体审计计划 ]H\tz@
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audit report 审计报告 iJmzVR+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 K1]3zLnS
audit report with a qualified opinion 有保留意见的审计报告 S3E5^n\\
audit report with an adverse opinion 否定意见的审计报告 3hUP>F8
audit report with dual dates 双重日期审计报告 wQ@:0GJH
audit reporting stage 审计报告阶段 8~TKiR5
audit responsibility 审计责任 Vry_X2
audit results 审计结果 h
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audit risk 审计风险 "VU/Ucb7
audit sampling 审计抽样 WBm)Q#1:
audit sampling techniques 审计抽样方法,审计抽样技术 x',6VTz^
audit strategies 审计策略 Np
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audit summary 审计总结,审计小结 DL!%Np?`
audit team 审计小组 Q {BA`Q@V
audit test 审计测试 {s*2d P)
audit trail 审计轨迹 ._`rh
audit work 审计工作 4i^WE;|s
audit working paper 审计工作底稿 PB8g4-?p6
audited financial statement 审计会计报表,已审计财务报表 V{A`?Jl6{
Auditing Guidelines (the~) 审计规范指南 fBv:
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auditing standards 审计准则 CA5`uh
audit-oriented working paper (审计)业务类工作底稿 ;^E_BJm
authorisation 授权 i*@PywT"i3
authorisation of transaction 交易的授权 L/]
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availability 可获得性 >V)"TZH
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balance 余额;差额;平衡 )c'E9ZuZ>d
balance sheet 资产负债表 K:~tZ
bank 银行 Pw thYy
bank account 银行账户,银行户头 jvL!pEC!
bank statement 银行对账单 +8itP>
barter transaction 易货交易,以物换物交易 nbf/WOCk
basis of audit 审计依据 BzO,(bd!PI
basis of preparation (会计报表的)编制基础 /wt7KL-I
book of account 账目,账簿 ~dp f1fP
borrowing 借款,贷款,借债 5$N#=i`V
branch 分支,分支机构,分店 =+ >>l0=_v
brought forward (账户余额等的)承上年,承上期,承上页 c%gL3kOT
budget 预算 2l^_OrE!
building 建筑物;大楼 18Z1F
business conditions 业务情况,经营情况 N
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business licence (企业等的)营业执照 u'>94Gm}
business relation 业务关系 @7C.0>W_A
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