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 gVEW*8
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审计词汇英汉对照 zHeqV
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ability to continue as a going concern 持续经营能力 lt`#or"o
acceptability 可接受性,可接受程度 Xq` '^)
acceptable level of detection risk 检查风险的可接受水平 Vd1.g{yPV
acceptance of engagement 接受委托 t,)`
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accepting the engagement for the first time 首次接受委托 H3nx8R$j](
access to asset 对资产的接触 OxZw;yD
according to 根据,依据,依照 @OV\raUO&V
account balance 账户余额 +Gg6h=u
account for 对……进行会计处理,核算;解释 ag+$qU
accounting 会计,会计学 ZEiW\ V
accounting advisory serve 会计咨询服务 eZ8~t/8
accounting firm 会计师事务所 049E#[<Q"
accounting information 会计信息,会计资料 tn>$5}^;
accounting period 会计期间 =TE6R 0b
accounting policies 会计政策 NffZttN
accounting professional bodies 会计职业组织,会计职业团体 n3da@ClBt
accounting records 会计记录 6av]LY K
accounting responsibility 会计责任 9~J
accounting service 会计服务 Tky\W%Ag
accounting standards 会计准则 j|N;&s`
Accounting Standards for Business Enterprises 企业会计准则 >j%HVRW
accounting system 会计系统 /4}{SE
accounting treatment 会计处理 xxL D8?@e7
accuracy 准确性,精确性 w)2X0ev"
additional audit procedures 追加审计程序 *F42GiBZR
addressee 收件人,收信人 $DuX1T
Administration of State-owned Assets (the~) 国有资产管理局 .v?Ir)
administrative laws and regulations 行政法规 k z"F4?,
adverse impact 不利影响,负面影响 -]C3_ve
adverse opinion 反对意见 5|. _K(M
advisory group 咨询组,顾问组 87.b7 b.
agency fee 代理费,代理费用 ^rO3B?_
aggregate 总计,合计为…… f|P%
alternation of document and record 变造文件和记录 YII1Z'q
alternative audit procedures 替代审计程序,备选审计程序 5xtIez]x?
amend 修改,修订 ,HO~NqmB4
amortisation 摊销 Oc8]A=M12
analytical capacity 分析能力 A%qlB[!:
analytical procedures 分析性程序 v!{mpF
annual financial statements 年度会计报表,年度财务报表 I<PKwT/?
appendix 附录,附表 ~M7
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applicable 适用的 +KGZk?%
applicable laws and regulations 适用的法规 E2+x?Sc+
application systems 应用系统 3\j{*f$J
apply consistently 一贯地执行,一贯地实施 ~"6/OJA
appropriate 适当的,合适的; TY6
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征用,挪用 c'ExZ)RJ
appropriate authorization 适当的授权 2mg4*Ys
appropriateness of audit evidence 审计证据的适当性 Vj(}'h-c\
approval 批准,核准 mF7T=pl
assertion (会计报表上的)认定;确认 k`[ L
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +0lvQVdp}
asset 资产,财产 -L<
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asset restructuring 资产重组 f4eLnY
assignment of duties 职责的划分 |wW_Z!fL
assistant 助理,助理人员 ~Y]*TP
associated company 联属公司,联营公司 =
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association 联合,结合;协会,社团 K89 AZxH
assumption 假设,假定 t
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at a given date 在某一特定时日 |O =Fz3)
attestation 鉴证,公证 t F^|,9_<
attestation service 鉴证服务 vF,\{sgW
audit adjustment 审计调整 C QO gR GW
audit areas 审计领域 U,
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audit conclusion 审计结论 S,A\%:Va
audit effectiveness 审计效果 OJ0Dw*K<
audit efficiency 审计效率 =I.
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audit engagement letter 审计业务约定书 :wtr{,9rZ
audit evidence 审计证据 PO9<g%qTf
audit fee 审计费 5[NF
audit files 审计档案 ,I# X[^/
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 wa/
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audit mark 审计标识 nu|paA
audit materiality 审计重要性 pI*/-!I
audit method 审计方法 H3<
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audit objective 审计目标,审计目的 Q?]307g7
audit of financial statements 会计报表审计,财务报表审计 ma9VI5w
audit opinion 审计意见 Ewg5s?2|
audit period 被审计期间,被审计年度 <tp\+v!u
audit plan 审计计划 m<]b]FQ
audit planning 编制审计计划,制定审计计划,审计计划 KFxy,Z$-4
audit planning stage 审计计划阶段 'U=D6X%V9m
audit procedure 审计程序 0{u31#0j
audit programme 审计程序表,具体审计计划 Ji%6/zV
audit report 审计报告 5@_c<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v"x{oD$R
audit report with a qualified opinion 有保留意见的审计报告 ~]t/|xe
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audit report with an adverse opinion 否定意见的审计报告 dfkmIO%9X
audit report with dual dates 双重日期审计报告 K5(:UIWx
audit reporting stage 审计报告阶段 |4RuT
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audit responsibility 审计责任 F@=)jrO=$
audit results 审计结果 |%6zhkoufM
audit risk 审计风险 pC9Ed9uRK
audit sampling 审计抽样 pMJK?- )
audit sampling techniques 审计抽样方法,审计抽样技术 9AJMm1_
audit strategies 审计策略 }M%U}k]+@
audit summary 审计总结,审计小结 \g|u|Y.2[
audit team 审计小组 Nc4e,>$]&
audit test 审计测试 z>_jC+
audit trail 审计轨迹 WR;"^<i9
audit work 审计工作 6@ `'}
audit working paper 审计工作底稿 9H~{2Un
audited financial statement 审计会计报表,已审计财务报表 P=ARttT`(
Auditing Guidelines (the~) 审计规范指南 _Se~bkw?v
auditing standards 审计准则 |UbwPL_L
audit-oriented working paper (审计)业务类工作底稿 3)SO-Bz\
authorisation 授权 ,]ALyWGuX
authorisation of transaction 交易的授权 ~4p@m>>
availability 可获得性 S(;3gQ77
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balance 余额;差额;平衡 ~$I2{I#W
balance sheet 资产负债表 ==d@0`
bank 银行 JvFU7`4@
bank account 银行账户,银行户头 UMe@[E=
bank statement 银行对账单 +bnz%/v
barter transaction 易货交易,以物换物交易 nx<q]Juv\
basis of audit 审计依据 tmAc=?|Wa
basis of preparation (会计报表的)编制基础 lZ^UAFF
book of account 账目,账簿 m*VM1k V
borrowing 借款,贷款,借债 >icK]W
branch 分支,分支机构,分店 U4hsbraz
brought forward (账户余额等的)承上年,承上期,承上页 \]AsL&
budget 预算 UnjUA!v
building 建筑物;大楼 c"mRMDg%
business conditions 业务情况,经营情况 J?Kgev%
business licence (企业等的)营业执照 nLZT3`@~,
business relation 业务关系 zw=as9z1-
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