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 v(h
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审计词汇英汉对照 224I%x.,
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ability to continue as a going concern 持续经营能力 2@uo2]o)
acceptability 可接受性,可接受程度 gqyQ Zew
acceptable level of detection risk 检查风险的可接受水平 xh_6@}D2J
acceptance of engagement 接受委托 +\\,FO_
accepting the engagement for the first time 首次接受委托 `<b 3e(A
access to asset 对资产的接触 M:Xswwq
according to 根据,依据,依照 #f\U3p
account balance 账户余额 ?9 :{p
account for 对……进行会计处理,核算;解释 h1FM)n[E7
accounting 会计,会计学 EG@*J*|S
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 I/pavh
accounting information 会计信息,会计资料 6b6}HO
accounting period 会计期间 7W5FHZd'
accounting policies 会计政策 najd~%?Rs
accounting professional bodies 会计职业组织,会计职业团体 m`
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accounting records 会计记录 J+Q
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accounting responsibility 会计责任 ^r}^-
accounting service 会计服务 Z+(V'e;
accounting standards 会计准则 W*}q;ub;
Accounting Standards for Business Enterprises 企业会计准则 tm#T8iF
accounting system 会计系统 C8-4 m68"
accounting treatment 会计处理 t?QR27cs$
accuracy 准确性,精确性 #- f7hg*
additional audit procedures 追加审计程序 F?T3fINR
addressee 收件人,收信人 st
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Administration of State-owned Assets (the~) 国有资产管理局 R1 hb-
administrative laws and regulations 行政法规 ZV,n-M =
adverse impact 不利影响,负面影响 CP]BSyim'
adverse opinion 反对意见 M_Z*F!al<
advisory group 咨询组,顾问组 `~(KbH=]
agency fee 代理费,代理费用 l`[*b_
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aggregate 总计,合计为…… Hh$x8ADf
alternation of document and record 变造文件和记录 =S|SQz5%w
alternative audit procedures 替代审计程序,备选审计程序 *&% kkbA
amend 修改,修订 Y \& 4`v'
amortisation 摊销 eH(8T
analytical capacity 分析能力 }f; Zx)!
analytical procedures 分析性程序 iNT 1lk
annual financial statements 年度会计报表,年度财务报表 IgG@v9'
appendix 附录,附表 \3O#
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applicable 适用的 \2L%%M
applicable laws and regulations 适用的法规 4%KNHeaN
application systems 应用系统 *jCXH<?R
apply consistently 一贯地执行,一贯地实施 ]9l=geZd%;
appropriate 适当的,合适的; Fwm{oypg%
征用,挪用 oz(<e
appropriate authorization 适当的授权 wHx1CXC
appropriateness of audit evidence 审计证据的适当性 RI')iz?
approval 批准,核准 L/"u,~[
assertion (会计报表上的)认定;确认 \T/~"
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 4IG'Tm
asset 资产,财产 o/CSIvz1
asset restructuring 资产重组 gk>A
assignment of duties 职责的划分 =L
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assistant 助理,助理人员 8]YFlW9
associated company 联属公司,联营公司 zX"@QB3E
association 联合,结合;协会,社团 )z=`,\&p:
assumption 假设,假定 @j K7bab:
at a given date 在某一特定时日 :05>~bn>pC
attestation 鉴证,公证 E;@`{ v
attestation service 鉴证服务 yCf*ts1
audit adjustment 审计调整 cW/RH.N
audit areas 审计领域 0N;Pb(%7UU
audit conclusion 审计结论 INyreoMp
audit effectiveness 审计效果 W&A22jO.1
audit efficiency 审计效率 OU]!2[7c
audit engagement letter 审计业务约定书 ";J1$a
audit evidence 审计证据 Y@c!\0e$
audit fee 审计费 ([qw#!;w;
audit files 审计档案 @-NdgM<
audit findings 审计中发现的事项 _W@q
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audit implementation stage 审计实施阶段 THi*'D/
audit mark 审计标识 b*n o.eB
audit materiality 审计重要性 $"!"=v%B
audit method 审计方法 |p4F^!9
audit objective 审计目标,审计目的 R.Ao%VT
audit of financial statements 会计报表审计,财务报表审计 B+ud-M0
audit opinion 审计意见 eRWTuIV6
audit period 被审计期间,被审计年度 '
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audit plan 审计计划 xm6=l".%z
audit planning 编制审计计划,制定审计计划,审计计划 ?}D@{%O3T
audit planning stage 审计计划阶段 ' &^:@V
audit procedure 审计程序 /VgA}[%y
audit programme 审计程序表,具体审计计划 GO.mT/rB
audit report 审计报告 63#Sf$p{v
audit report with a disclaimer of opinion 拒绝表示意见审计报告 i5T&1W i
audit report with a qualified opinion 有保留意见的审计报告 iN %kF'&9
audit report with an adverse opinion 否定意见的审计报告 ;$ D*,W
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audit report with dual dates 双重日期审计报告 nr
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audit reporting stage 审计报告阶段 ? DWF7{1
audit responsibility 审计责任 u.ffZ]\7l
audit results 审计结果 q~^Jd=cB\
audit risk 审计风险 I8d#AVF2
audit sampling 审计抽样 4yV}4f$q
audit sampling techniques 审计抽样方法,审计抽样技术 "~:o#~F6
audit strategies 审计策略 JQP7>W
audit summary 审计总结,审计小结 T$U,rOB"
audit team 审计小组 G'^Qi}o
audit test 审计测试 YLVIn_\}
audit trail 审计轨迹 h\Ck""&
audit work 审计工作 N?eWf +C
audit working paper 审计工作底稿 )[|`-M~u
audited financial statement 审计会计报表,已审计财务报表 [8EzyB>fH
Auditing Guidelines (the~) 审计规范指南 ;f:}gMK
auditing standards 审计准则 X-|Lg.s
audit-oriented working paper (审计)业务类工作底稿 oyZ}JTl(Q
authorisation 授权 ykrb/j|rK
authorisation of transaction 交易的授权 ftw\oGrS
availability 可获得性 1@JAY!yoo_
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balance 余额;差额;平衡 d/vF^v*o0X
balance sheet 资产负债表 /~yk
bank 银行 cY
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bank account 银行账户,银行户头 ~5<-&Dyp7
bank statement 银行对账单 ak 94"<p
barter transaction 易货交易,以物换物交易 ~4S@kYe{3K
basis of audit 审计依据 p^_2]%,QeM
basis of preparation (会计报表的)编制基础 4:GVZR|-
book of account 账目,账簿 n dgG1v%
borrowing 借款,贷款,借债 ~mP#V
branch 分支,分支机构,分店 ~Wp>tnl
brought forward (账户余额等的)承上年,承上期,承上页 $-H#M]Gq
budget 预算 ZT:&j4A|0
building 建筑物;大楼 w#_/CUL
business conditions 业务情况,经营情况 'gHa3:US
business licence (企业等的)营业执照 4loG$l+a1
business relation 业务关系 {hr>m,O%
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