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 XiRT|%j
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审计词汇英汉对照 5hJYy`h~
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ability to continue as a going concern 持续经营能力 -eR!qy:.]5
acceptability 可接受性,可接受程度 6MQs \ J6.
acceptable level of detection risk 检查风险的可接受水平 ii_|)udz
acceptance of engagement 接受委托 b=K6IX;
accepting the engagement for the first time 首次接受委托 GSGyF
access to asset 对资产的接触 \,l.p_<
according to 根据,依据,依照 [ZKtbPHb
account balance 账户余额 :kb
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account for 对……进行会计处理,核算;解释 /o|PA:6J
accounting 会计,会计学 :Hzz
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accounting advisory serve 会计咨询服务 P /c
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accounting firm 会计师事务所 \)^,PA3
accounting information 会计信息,会计资料 H~?*KcZ 0\
accounting period 会计期间 #QTfT&m+G}
accounting policies 会计政策 }fJ:wku
accounting professional bodies 会计职业组织,会计职业团体 <78$]Z2we
accounting records 会计记录 j<ABO")v
accounting responsibility 会计责任 ASKAgU"h
accounting service 会计服务 U]V3DDN
accounting standards 会计准则 O t *K+^I
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 9h:jFhsA9
accounting treatment 会计处理 G2CZwm{/f
accuracy 准确性,精确性 r~$}G-g
additional audit procedures 追加审计程序 |
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addressee 收件人,收信人 %\}dbYS
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Administration of State-owned Assets (the~) 国有资产管理局 Rwc[:6;fn
administrative laws and regulations 行政法规 q+A<g(Xu
adverse impact 不利影响,负面影响 ,DQGv_
adverse opinion 反对意见 V[o7Jr~
advisory group 咨询组,顾问组 2^)D
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agency fee 代理费,代理费用 {{V;:+62
aggregate 总计,合计为…… UF&0
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alternation of document and record 变造文件和记录 ZnvEv;P
alternative audit procedures 替代审计程序,备选审计程序 qri}=du
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amend 修改,修订 E-UB -"6
amortisation 摊销 I~
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analytical capacity 分析能力 :3KO6/+
analytical procedures 分析性程序 FX
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annual financial statements 年度会计报表,年度财务报表 9J~:m$.
appendix 附录,附表 jo9J%
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applicable 适用的 S}oG.r
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applicable laws and regulations 适用的法规 pU?{0xZH
application systems 应用系统 9W{,=.%MX$
apply consistently 一贯地执行,一贯地实施 /=8O&1=D
appropriate 适当的,合适的; *Q bM*oH
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appropriate authorization 适当的授权 Km6Ub?/7o
appropriateness of audit evidence 审计证据的适当性 k$ZRZ{
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approval 批准,核准 zP_ ]
assertion (会计报表上的)认定;确认 Err4
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 9@:BK;Fi
asset 资产,财产 nd.57@*M
asset restructuring 资产重组 VZ\O9lD
assignment of duties 职责的划分 B$cOssl
assistant 助理,助理人员 jCU=+b=
associated company 联属公司,联营公司 x&at^Fp
association 联合,结合;协会,社团 WMW1B}Z3
assumption 假设,假定 p86~~rvq[
at a given date 在某一特定时日 h/,R{A2mO
attestation 鉴证,公证 T"n{WmVQ
attestation service 鉴证服务 wk" l[cH>
audit adjustment 审计调整 V?OuI
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audit areas 审计领域 ^#]c0
audit conclusion 审计结论 s(Z(e %
audit effectiveness 审计效果 ARP KzF`Wq
audit efficiency 审计效率 Fj
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audit engagement letter 审计业务约定书
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audit evidence 审计证据 ?Phk~ jE
audit fee 审计费 BbFa=H.
audit files 审计档案 ,Kuk_@(}5~
audit findings 审计中发现的事项 "[k1D_PZ
audit implementation stage 审计实施阶段 lK0s=4c{
audit mark 审计标识 +}P%HH]E/p
audit materiality 审计重要性 X4a^mw\"
audit method 审计方法 Y=r!2u6r~
audit objective 审计目标,审计目的 IE2CRBfs
audit of financial statements 会计报表审计,财务报表审计 <3b'm*
audit opinion 审计意见 grr'd+_ e
audit period 被审计期间,被审计年度 JjQ8|En
audit plan 审计计划 C@1CanL@3
audit planning 编制审计计划,制定审计计划,审计计划 2d-{Q8Pi
audit planning stage 审计计划阶段 jAXR`D
audit procedure 审计程序 4CLsY n?
audit programme 审计程序表,具体审计计划 WE0}$P:
audit report 审计报告 ~8TF*3[}[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 T.kyV|
audit report with a qualified opinion 有保留意见的审计报告 WJfES2N
audit report with an adverse opinion 否定意见的审计报告 {V}qwm?
audit report with dual dates 双重日期审计报告 q(78fZ *X
audit reporting stage 审计报告阶段 #<4--$Xo
audit responsibility 审计责任 '_V
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audit results 审计结果 ;J]25j]]
audit risk 审计风险 KF_ ?'X0=
audit sampling 审计抽样 Y(_KizBY
audit sampling techniques 审计抽样方法,审计抽样技术 Wbe0ZnM]
audit strategies 审计策略 k'Gw!p}
audit summary 审计总结,审计小结 n@hl2M6.x9
audit team 审计小组 um7o !yg,
audit test 审计测试 pE2QnNr'
audit trail 审计轨迹 } ~| k
audit work 审计工作 3V?817&6z
audit working paper 审计工作底稿 Y6A;AmM8
audited financial statement 审计会计报表,已审计财务报表 @xS]!1-
Auditing Guidelines (the~) 审计规范指南 Z0-ytODII
auditing standards 审计准则 Pe}PH
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audit-oriented working paper (审计)业务类工作底稿 Di> rO038
authorisation 授权 m[spn@SF
authorisation of transaction 交易的授权 3+ =I;nj
availability 可获得性 Hy]
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balance 余额;差额;平衡 Z,
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balance sheet 资产负债表 \:Za[6
bank 银行 R(G\wqHUT3
bank account 银行账户,银行户头 Zsj`F9*e
bank statement 银行对账单 ~EEs}i
barter transaction 易货交易,以物换物交易 'Dath>Y=
basis of audit 审计依据 a[sKE?
basis of preparation (会计报表的)编制基础 ]!Ou
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book of account 账目,账簿 ,(N[*)G
borrowing 借款,贷款,借债 T/l1qcf`wT
branch 分支,分支机构,分店 )MSZ2)(
brought forward (账户余额等的)承上年,承上期,承上页 y(5:}x&E
budget 预算 px=]bALU
building 建筑物;大楼 'H|~u&?
business conditions 业务情况,经营情况 w^HjZV
business licence (企业等的)营业执照 CE ~@}
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business relation 业务关系 \K7t'20
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