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 ximVh}'a
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审计词汇英汉对照 (-<hx~
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ability to continue as a going concern 持续经营能力 KKwM\
acceptability 可接受性,可接受程度 RIkIE=+6
acceptable level of detection risk 检查风险的可接受水平 k7uX!}
acceptance of engagement 接受委托 2K4Xu9-i:b
accepting the engagement for the first time 首次接受委托 h<L_ =)lH
access to asset 对资产的接触 (
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according to 根据,依据,依照 m{oe|UVcmr
account balance 账户余额 E}Cz(5
account for 对……进行会计处理,核算;解释 Zx8$M5
accounting 会计,会计学 0 Rb3|te
accounting advisory serve 会计咨询服务 }a OBQsnO
accounting firm 会计师事务所 Q 1i5"'][
accounting information 会计信息,会计资料 F=5+JjrX
accounting period 会计期间 E2|M#Y
accounting policies 会计政策 uV|F3'jT
accounting professional bodies 会计职业组织,会计职业团体 F]RPM(!5O)
accounting records 会计记录 LYAGpcG
accounting responsibility 会计责任 }:?*n:g5
accounting service 会计服务 H2iIBGu|L
accounting standards 会计准则 eNfH9l2k
Accounting Standards for Business Enterprises 企业会计准则 ,t_&tbf3
accounting system 会计系统 R(t%/Hvs$
accounting treatment 会计处理 e@c8Ce|0
accuracy 准确性,精确性 FM%WMyb[
additional audit procedures 追加审计程序 N 75U.;U0
addressee 收件人,收信人 ZXLAX9|
Administration of State-owned Assets (the~) 国有资产管理局 ~LI }
administrative laws and regulations 行政法规 Uhu?G0>O
adverse impact 不利影响,负面影响 C;ab-gh
adverse opinion 反对意见 Wrbv<8}%c
advisory group 咨询组,顾问组 kM-8%a2i
agency fee 代理费,代理费用 `D3q!e
aggregate 总计,合计为…… 0aq{Y7sYU
alternation of document and record 变造文件和记录 5%wA"_
alternative audit procedures 替代审计程序,备选审计程序 UV|{za$&/
amend 修改,修订 !pfpT\i]N:
amortisation 摊销 "r`2V-E
analytical capacity 分析能力 A46dtFD{
analytical procedures 分析性程序 [-`s`g-
annual financial statements 年度会计报表,年度财务报表 ^?|4<Rm
appendix 附录,附表 %#fjtbeB
applicable 适用的 9~^k3!>0
applicable laws and regulations 适用的法规 A99;bf}"
application systems 应用系统 irh Z
apply consistently 一贯地执行,一贯地实施 };rEN`L
appropriate 适当的,合适的; } A6z%|d
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appropriate authorization 适当的授权 f7zB_hVDmE
appropriateness of audit evidence 审计证据的适当性 GRpwEfG
approval 批准,核准 +dCR$<e9r
assertion (会计报表上的)认定;确认 alxIc.[
assessed level of control risk 对控制风险的评估,控制风险的评估水平 EId>%0s5
asset 资产,财产 9k4z__K e
asset restructuring 资产重组 ys)
assignment of duties 职责的划分 A+Bq5mik
assistant 助理,助理人员 .`*(#9(M9
associated company 联属公司,联营公司 +
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association 联合,结合;协会,社团 .R)Ho4CE
assumption 假设,假定 }ub>4N[
at a given date 在某一特定时日 FYNUap,A
attestation 鉴证,公证 {
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attestation service 鉴证服务 JFu.o8[Q
audit adjustment 审计调整 "tb KbFn9
audit areas 审计领域 X+;#^A3
audit conclusion 审计结论 >y}> 5kv
audit effectiveness 审计效果 <}mA>c'k
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 ;p,Kq5,l
audit evidence 审计证据 SXXO#
audit fee 审计费 pcd?6jh8
audit files 审计档案 ;Srzka2
audit findings 审计中发现的事项 5s0`T]X-
audit implementation stage 审计实施阶段 0m4#{^Y
audit mark 审计标识 x wfdJ(&
audit materiality 审计重要性 / H GPy
audit method 审计方法 =%77~q-HL
audit objective 审计目标,审计目的 @Rd`/S@
audit of financial statements 会计报表审计,财务报表审计 G]-\$>5R
audit opinion 审计意见 < A`srmS?
audit period 被审计期间,被审计年度 wlwgYAD
audit plan 审计计划 B|>eKI
audit planning 编制审计计划,制定审计计划,审计计划 )
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audit planning stage 审计计划阶段 fTy{`}>
audit procedure 审计程序 V+u0J"/8
audit programme 审计程序表,具体审计计划 ? _[q{i{
audit report 审计报告 Oxi^&f||`
audit report with a disclaimer of opinion 拒绝表示意见审计报告 us#ji i.<
audit report with a qualified opinion 有保留意见的审计报告 80U(q/H%9
audit report with an adverse opinion 否定意见的审计报告 !}d_$U$
audit report with dual dates 双重日期审计报告 p%Ns
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audit reporting stage 审计报告阶段 7&dF=/:X@
audit responsibility 审计责任 nS!m1&DeD
audit results 审计结果 U
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audit risk 审计风险 pfMmDl5|
audit sampling 审计抽样 PywUPsJ
audit sampling techniques 审计抽样方法,审计抽样技术 8P%Jky&(
audit strategies 审计策略 =4/K#cQ
audit summary 审计总结,审计小结 ~:b5UIAk
audit team 审计小组 SphP@J<ONW
audit test 审计测试 %zjyZ{=
audit trail 审计轨迹 P!R`b9_U
audit work 审计工作
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audit working paper 审计工作底稿 :K*/
audited financial statement 审计会计报表,已审计财务报表 O
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Auditing Guidelines (the~) 审计规范指南 [Z[ p@Ux
auditing standards 审计准则 bz\nCfU
audit-oriented working paper (审计)业务类工作底稿 7%|HtBXv^
authorisation 授权 )uCa]IR
authorisation of transaction 交易的授权 Qj9'VI>&
availability 可获得性 %8KbVjn
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balance 余额;差额;平衡 gue~aqtJ
balance sheet 资产负债表 ad<ZdO*h
bank 银行 +W|VCz
bank account 银行账户,银行户头 *Fd(
bank statement 银行对账单 o3:h!(#G
barter transaction 易货交易,以物换物交易 ?KFj=Yo
basis of audit 审计依据 AHplvksb
basis of preparation (会计报表的)编制基础 pQCW6X
book of account 账目,账簿 ?J5E.7o
borrowing 借款,贷款,借债 `!
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branch 分支,分支机构,分店 0[-@<w ^j
brought forward (账户余额等的)承上年,承上期,承上页 a^)@}4
budget 预算 *kNXju
building 建筑物;大楼 I5E4mv0<i
business conditions 业务情况,经营情况 @(m?j1!M
business licence (企业等的)营业执照 )%I62<N,z
business relation 业务关系 l=>FoJf!*<
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