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 7+p=4i^@Zs
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审计词汇英汉对照 a
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ability to continue as a going concern 持续经营能力 ~|)'vK8W
acceptability 可接受性,可接受程度 +l$BUX
acceptable level of detection risk 检查风险的可接受水平 C@
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acceptance of engagement 接受委托 r(qU~re'
accepting the engagement for the first time 首次接受委托 RIl
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access to asset 对资产的接触 hI1}^;
according to 根据,依据,依照 w+owx(mN@
account balance 账户余额 xBcE>^{1.
account for 对……进行会计处理,核算;解释 m]U`7!
accounting 会计,会计学 l<nL8/5{<
accounting advisory serve 会计咨询服务 '%9e8C|
accounting firm 会计师事务所 G_x<2E"d
accounting information 会计信息,会计资料 V`"A|Y
accounting period 会计期间 >H?{=H+/#
accounting policies 会计政策 :u53zX[v
accounting professional bodies 会计职业组织,会计职业团体 J4ltHk.|
accounting records 会计记录 2V#(1Hc!
accounting responsibility 会计责任 JuT~~Z
accounting service 会计服务 jz;"]k
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 Ik4U+'z6
accounting system 会计系统 ;HeUD5Nt6F
accounting treatment 会计处理 /g!', r,
accuracy 准确性,精确性 V"@]PI pr
additional audit procedures 追加审计程序 vN%SN>=L<
addressee 收件人,收信人 %<8lLRl
Administration of State-owned Assets (the~) 国有资产管理局 3Ga!)
administrative laws and regulations 行政法规 poYO
adverse impact 不利影响,负面影响 Wf=D'6w
adverse opinion 反对意见 G u-#wv5@
advisory group 咨询组,顾问组 xV4
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agency fee 代理费,代理费用 50.cMms
aggregate 总计,合计为…… .5zqpm
alternation of document and record 变造文件和记录 V1j5jjck
alternative audit procedures 替代审计程序,备选审计程序 n_51-^*z
amend 修改,修订
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amortisation 摊销 ~sSlfQWMzy
analytical capacity 分析能力 jdGoPa\
analytical procedures 分析性程序 $>;U^- #3
annual financial statements 年度会计报表,年度财务报表 Hinz6k6!
appendix 附录,附表 G_~w0r#
applicable 适用的 bi bjFg
applicable laws and regulations 适用的法规 !(soMv
application systems 应用系统 O#E]a<N`
apply consistently 一贯地执行,一贯地实施 h+!Ld^'c
appropriate 适当的,合适的; afcI5w;>}
征用,挪用 8rXu^
appropriate authorization 适当的授权 Bp`?inKBOd
appropriateness of audit evidence 审计证据的适当性 %_!YonRY|X
approval 批准,核准 Z`23z(+
assertion (会计报表上的)认定;确认 :U>o;
assessed level of control risk 对控制风险的评估,控制风险的评估水平 MGd 7Ont
asset 资产,财产 &JM|u ww?1
asset restructuring 资产重组 dw8Ce8W
assignment of duties 职责的划分 ;k<g#She
assistant 助理,助理人员 sV+/JDl
associated company 联属公司,联营公司 gjJ?*N[
association 联合,结合;协会,社团 kckWBL
assumption 假设,假定 V&E)4KBOs
at a given date 在某一特定时日 PG8|w[V1 "
attestation 鉴证,公证 l Ud/^u`
attestation service 鉴证服务 H\7Qf8s|{
audit adjustment 审计调整 vl
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audit areas 审计领域 G _{x)@
audit conclusion 审计结论 MS-}IHO
audit effectiveness 审计效果 aCe<*;b@
audit efficiency 审计效率 F`;oe[wf
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audit engagement letter 审计业务约定书 T<"Hh.h
audit evidence 审计证据 N*N@wJy:5
audit fee 审计费 {i)k# `
audit files 审计档案 hTZaI *
audit findings 审计中发现的事项 yT<yy>J9l#
audit implementation stage 审计实施阶段 C#
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audit mark 审计标识 NuKktQd
audit materiality 审计重要性 *wcb 5p
audit method 审计方法 mYf7?I~
audit objective 审计目标,审计目的 n0:Y*Op
audit of financial statements 会计报表审计,财务报表审计 F'DO46
audit opinion 审计意见 FV>LD% uu
audit period 被审计期间,被审计年度 .V9/0
audit plan 审计计划 %Uj7g>
audit planning 编制审计计划,制定审计计划,审计计划 5 iUT#
audit planning stage 审计计划阶段 9pD=E>4?#
audit procedure 审计程序 &{?*aK&%3l
audit programme 审计程序表,具体审计计划 TOp|Qt
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audit report 审计报告 E`3yf9"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 lV/-jkR
audit report with a qualified opinion 有保留意见的审计报告 gwtR<2,p
audit report with an adverse opinion 否定意见的审计报告 tY^ MP5*
audit report with dual dates 双重日期审计报告 1-4iy_d
audit reporting stage 审计报告阶段 gf()NfUvRH
audit responsibility 审计责任 7KOM,FWKe
audit results 审计结果 ?r"'JO.w
audit risk 审计风险 $bRakF1'S
audit sampling 审计抽样 3>Ts7
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audit sampling techniques 审计抽样方法,审计抽样技术 AOhfQ:E 4
audit strategies 审计策略 JyY-@GF
audit summary 审计总结,审计小结 s+;J`_M
audit team 审计小组 ]p/f@j?LU
audit test 审计测试 r]p
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audit trail 审计轨迹 6\ g-KO
audit work 审计工作 3A'vq2beM
audit working paper 审计工作底稿 | X/QSL
audited financial statement 审计会计报表,已审计财务报表 vs-%J6}G
Auditing Guidelines (the~) 审计规范指南 ,C%fA>?UF8
auditing standards 审计准则 qi7(RL_N
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 T >XnVK
authorisation of transaction 交易的授权 w,fA-*bZ 0
availability 可获得性 5(0f"zY
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balance 余额;差额;平衡 ;Ll/rJ:*
balance sheet 资产负债表 8.4 1EKr2
bank 银行
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bank account 银行账户,银行户头 .}W#YN$
bank statement 银行对账单 m%Ah]x;
barter transaction 易货交易,以物换物交易 Te=[tx~x
basis of audit 审计依据 B@Acm
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 CPssk,q~C
borrowing 借款,贷款,借债 / 4P+
branch 分支,分支机构,分店 B]Vnu7
brought forward (账户余额等的)承上年,承上期,承上页 by z2u
budget 预算 ,f
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building 建筑物;大楼 0J-]
business conditions 业务情况,经营情况 dLb9p"EE#
business licence (企业等的)营业执照
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business relation 业务关系 OU&eswW
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