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 c,M"a
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审计词汇英汉对照 `2^(Ss#)
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ability to continue as a going concern 持续经营能力 6+"gk(
acceptability 可接受性,可接受程度 QFoCi&
acceptable level of detection risk 检查风险的可接受水平 ]2ycJ >w
acceptance of engagement 接受委托 ?Y
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accepting the engagement for the first time 首次接受委托 }jU)s{>fb
access to asset 对资产的接触 h|ib*%P_
according to 根据,依据,依照 TDW
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account balance 账户余额 ,^ dpn
account for 对……进行会计处理,核算;解释 4d}n0b\d
accounting 会计,会计学 tB4yj_ZF
accounting advisory serve 会计咨询服务 eb6y-TwY
accounting firm 会计师事务所 <X5ge>.
accounting information 会计信息,会计资料 Asq&Z$bB_
accounting period 会计期间 @+)T"5_Y[
accounting policies 会计政策 tL1\q Qg
accounting professional bodies 会计职业组织,会计职业团体 SJ:Teab
accounting records 会计记录 Ex@}x#3
accounting responsibility 会计责任 II[-6\d!
accounting service 会计服务 -%K}~4J
accounting standards 会计准则 C7}iwklcsa
Accounting Standards for Business Enterprises 企业会计准则 Rz
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accounting system 会计系统 ~ahu{A4Bw
accounting treatment 会计处理 T!pZj_ h=
accuracy 准确性,精确性 FL&Y/5
additional audit procedures 追加审计程序 {0AlQ6.@>
addressee 收件人,收信人 )nK+`{;@!
Administration of State-owned Assets (the~) 国有资产管理局 ,9ew75Jl
administrative laws and regulations 行政法规 D$rn?@&g
adverse impact 不利影响,负面影响 |lu@rN
adverse opinion 反对意见 bxBndxl
advisory group 咨询组,顾问组 /[Rp~YzW
agency fee 代理费,代理费用 oR7f3';?6
aggregate 总计,合计为…… npbf>n^R
alternation of document and record 变造文件和记录 %.Kr`#lCr
alternative audit procedures 替代审计程序,备选审计程序 sqjDh
amend 修改,修订 k)y<iHR_o
amortisation 摊销 xgM\6e
analytical capacity 分析能力 X &G]ci
analytical procedures 分析性程序 ed3wj3@
annual financial statements 年度会计报表,年度财务报表 r?^L/HGc
appendix 附录,附表 ~XvMiWuo
applicable 适用的
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applicable laws and regulations 适用的法规 V>UlL&V
application systems 应用系统 wqa
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apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; Mpk7$=hjc
征用,挪用 *#@{&Q(Qh
appropriate authorization 适当的授权 Rt5Xqz\6i
appropriateness of audit evidence 审计证据的适当性 `bn@;7`X
approval 批准,核准 WU.eeiX
assertion (会计报表上的)认定;确认 m")p]B&i=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +>c%I&h}`
asset 资产,财产 |S]fs9
asset restructuring 资产重组 /#L4ec-'
assignment of duties 职责的划分 J*ZcZ FbWN
assistant 助理,助理人员 #!_ViG )2^
associated company 联属公司,联营公司 hQNUA|Q=%
association 联合,结合;协会,社团 Z *v`kl
assumption 假设,假定 U9Q[K `
at a given date 在某一特定时日 :3J`+V}9;
attestation 鉴证,公证 ~(`MP<
attestation service 鉴证服务 vNZ"x)?
audit adjustment 审计调整 _6YfPk+
audit areas 审计领域 tn(6T^u
audit conclusion 审计结论 sqRvnCD!
audit effectiveness 审计效果 oL!C(\ERh
audit efficiency 审计效率 ?[DVYP
audit engagement letter 审计业务约定书 q%)."10}]
audit evidence 审计证据 C*t0`3g
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audit fee 审计费 M~Er6Zg
audit files 审计档案 e<~bDFH
audit findings 审计中发现的事项 1:u~T@;" `
audit implementation stage 审计实施阶段 zY-?Bv_D
audit mark 审计标识 77]lpmC
audit materiality 审计重要性 hVJ}EF0
audit method 审计方法 "tDB[?
audit objective 审计目标,审计目的 w7\
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audit of financial statements 会计报表审计,财务报表审计 qK%#$JgqA
audit opinion 审计意见 3J3wKw!`
audit period 被审计期间,被审计年度 <u?\%iJ"
audit plan 审计计划 bZj5qjl`x
audit planning 编制审计计划,制定审计计划,审计计划 A-M6MW
audit planning stage 审计计划阶段 4ZYywD wn
audit procedure 审计程序 >J:liB|(
audit programme 审计程序表,具体审计计划 ]9wTAb
audit report 审计报告 f>Tn#OW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Sg\+al7
audit report with a qualified opinion 有保留意见的审计报告 y~VL
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audit report with an adverse opinion 否定意见的审计报告 k[*> nE
audit report with dual dates 双重日期审计报告 (ti E%nF+
audit reporting stage 审计报告阶段 p>+Q6o9O
audit responsibility 审计责任 qmNG|U&
audit results 审计结果 "K;""]#wg0
audit risk 审计风险 RS2uk7MB
audit sampling 审计抽样 sn'E}.uhXH
audit sampling techniques 审计抽样方法,审计抽样技术 ^^YP kh6sS
audit strategies 审计策略 nY
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audit summary 审计总结,审计小结 ~{{7y]3M-
audit team 审计小组 1DH P5q
audit test 审计测试 3,Iu!KB
audit trail 审计轨迹 ]7q|) S\
audit work 审计工作 y6H`FFqK
audit working paper 审计工作底稿 Oz<#s{Z
audited financial statement 审计会计报表,已审计财务报表 $9W,1wg
Auditing Guidelines (the~) 审计规范指南 m;U_oxb
auditing standards 审计准则 w5t|C>
audit-oriented working paper (审计)业务类工作底稿 /8 "rCh|m-
authorisation 授权 ^pqJz^PO.
authorisation of transaction 交易的授权 dChMjaix
availability 可获得性 s;[WN.
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balance 余额;差额;平衡 I(z16wQ
balance sheet 资产负债表 J M;WCV%NM
bank 银行 d9 l2mJzW
bank account 银行账户,银行户头 xgvwH?<
bank statement 银行对账单 Q+O./1x*,
barter transaction 易货交易,以物换物交易 o;OEb
basis of audit 审计依据 !';;q
basis of preparation (会计报表的)编制基础 R ^INl@(O
book of account 账目,账簿 .
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borrowing 借款,贷款,借债 (Dx p
branch 分支,分支机构,分店 .F/s(
brought forward (账户余额等的)承上年,承上期,承上页 [7,q@>:CS
budget 预算 ^3QJv{ )Q
building 建筑物;大楼 t"vkd
business conditions 业务情况,经营情况 ,hp8b$
business licence (企业等的)营业执照 HI[Pf%${
business relation 业务关系 5!Ovd
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