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 '4]_~?&x
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审计词汇英汉对照 $
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ability to continue as a going concern 持续经营能力 s>c0K@ADO
acceptability 可接受性,可接受程度 83g$k
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acceptable level of detection risk 检查风险的可接受水平 ?`T-A\A=
acceptance of engagement 接受委托 E)z=85;_p
accepting the engagement for the first time 首次接受委托 O
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access to asset 对资产的接触 ;\(X;kQi
according to 根据,依据,依照 p` /c&}
account balance 账户余额 "^NsbA+
account for 对……进行会计处理,核算;解释 jHQnD]Hr
accounting 会计,会计学 fe8}2#<o
accounting advisory serve 会计咨询服务 i.Z iLDs\7
accounting firm 会计师事务所 4c9a"v
accounting information 会计信息,会计资料 g#b9xTGJ^
accounting period 会计期间 S?<hs,
accounting policies 会计政策 pX?/=T@ Bw
accounting professional bodies 会计职业组织,会计职业团体 8KMo !p\i
accounting records 会计记录 !yo@i_1D
accounting responsibility 会计责任 rBUWzpE"
accounting service 会计服务 (C.<H6]=
accounting standards 会计准则 ae0t*;~
Accounting Standards for Business Enterprises 企业会计准则 o8h`9_
accounting system 会计系统 @RXkj-,eC#
accounting treatment 会计处理 9>9,
accuracy 准确性,精确性 ]8/g[Ii
additional audit procedures 追加审计程序 Ld?'X=eQ
addressee 收件人,收信人 [ahK+J
Administration of State-owned Assets (the~) 国有资产管理局 za!8:(
administrative laws and regulations 行政法规 Z]08gH
adverse impact 不利影响,负面影响 9Yd"Y-
adverse opinion 反对意见 3*= _vl3
advisory group 咨询组,顾问组 l!mx,O`
agency fee 代理费,代理费用 zEk/15
aggregate 总计,合计为…… H*HL:o-[
alternation of document and record 变造文件和记录 yS1i$[JV
alternative audit procedures 替代审计程序,备选审计程序 i "d&U7Q
amend 修改,修订 xO&qo8*
amortisation 摊销 [,56o
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analytical capacity 分析能力 %U6A"?To
analytical procedures 分析性程序 )fQ1U
annual financial statements 年度会计报表,年度财务报表 JA~q}C7A7o
appendix 附录,附表 6uIgyO*;k
applicable 适用的 ?azcWf z0
applicable laws and regulations 适用的法规 kgh0
application systems 应用系统 0Ua&_D"
apply consistently 一贯地执行,一贯地实施 Vw]!Kb7tA
appropriate 适当的,合适的; spT$}F2n
征用,挪用 =SD^Jl{H
appropriate authorization 适当的授权 pp@O6
appropriateness of audit evidence 审计证据的适当性 ksf6O$
approval 批准,核准 h43py8v
assertion (会计报表上的)认定;确认 {5]c\_.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 qe'RvBz
asset 资产,财产 D)tL}X$
asset restructuring 资产重组 AQwai>eL
assignment of duties 职责的划分 ]=ADX}
assistant 助理,助理人员 1my1m
associated company 联属公司,联营公司 HD'adj_,
association 联合,结合;协会,社团 JOH\K0=e
assumption 假设,假定 +kN,OK~
at a given date 在某一特定时日 ?j&ZzK'#^
attestation 鉴证,公证 RsYMw3)
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attestation service 鉴证服务 <nTZs`$LwL
audit adjustment 审计调整 0n}v"61q
audit areas 审计领域
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audit conclusion 审计结论 u\;d^A
audit effectiveness 审计效果 +)LCYDRV7
audit efficiency 审计效率 .N7<bt@~)
audit engagement letter 审计业务约定书 hn~btu9h
audit evidence 审计证据 -lrcb/)Gz
audit fee 审计费 ""A6n{4
audit files 审计档案 fN/;BT
audit findings 审计中发现的事项 g(9kc<`3'D
audit implementation stage 审计实施阶段 8@Bm2?$}g
audit mark 审计标识 udXzsY9Ng
audit materiality 审计重要性 >#)%/Ti}DU
audit method 审计方法 %o5'M^U
audit objective 审计目标,审计目的 6_:I~TTX
audit of financial statements 会计报表审计,财务报表审计 _PcF/Gyk
audit opinion 审计意见 y^z
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audit period 被审计期间,被审计年度 zhJ0to[%?
audit plan 审计计划 70'gVCb
audit planning 编制审计计划,制定审计计划,审计计划 #0PZa$kM(o
audit planning stage 审计计划阶段 yj
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audit procedure 审计程序 N<ux4tz
audit programme 审计程序表,具体审计计划 4jSYR#Hqp`
audit report 审计报告 {1qr6P,"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \t5_V)P
audit report with a qualified opinion 有保留意见的审计报告 qV;
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audit report with an adverse opinion 否定意见的审计报告 Ot)S\s>
audit report with dual dates 双重日期审计报告 0'
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audit reporting stage 审计报告阶段 _a f $0!
audit responsibility 审计责任 s/B_
audit results 审计结果 ~sZ$`t
audit risk 审计风险 N6v?Qzvi
audit sampling 审计抽样 9g\;L:'
audit sampling techniques 审计抽样方法,审计抽样技术 )E}@h%d
audit strategies 审计策略 z(>QGzyc
audit summary 审计总结,审计小结 8t. QFze?
audit team 审计小组 fs?H
audit test 审计测试 ALV(fv$cD
audit trail 审计轨迹 /!MVpi'6&
audit work 审计工作 }%z%}V@(&
audit working paper 审计工作底稿 Q6wa-Y,
audited financial statement 审计会计报表,已审计财务报表 k~gOL#$
Auditing Guidelines (the~) 审计规范指南 H>W8F2VT
auditing standards 审计准则 Rj4C-X4=
audit-oriented working paper (审计)业务类工作底稿 Ctn
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authorisation 授权 UhrRB
authorisation of transaction 交易的授权 shw"TF>?zG
availability 可获得性 jRd$Vt
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balance 余额;差额;平衡 uT'l.*W6i
balance sheet 资产负债表 o.kDOqd
bank 银行 ]<C]`W2{
bank account 银行账户,银行户头 a+cDH
bank statement 银行对账单 zj(V\y&H
barter transaction 易货交易,以物换物交易 Rk[a|T &
basis of audit 审计依据 Uqb]&2
basis of preparation (会计报表的)编制基础 ~\8(+qIv%f
book of account 账目,账簿 0#DEh|?
borrowing 借款,贷款,借债 3h:y[Vm#9y
branch 分支,分支机构,分店 !><asaB]1
brought forward (账户余额等的)承上年,承上期,承上页 ZOMYo]
budget 预算 wMj#.
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building 建筑物;大楼 'A^q)hpax
business conditions 业务情况,经营情况 3z(4axH'
business licence (企业等的)营业执照 aWlIq(dU
business relation 业务关系 atF#0*e>
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