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{8(ew
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审计词汇英汉对照 3Ja1|;(2
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ability to continue as a going concern 持续经营能力 vX/("
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acceptability 可接受性,可接受程度 sW]fPa(cn,
acceptable level of detection risk 检查风险的可接受水平 v)J(@>CZ[
acceptance of engagement 接受委托 |#?:KvU97E
accepting the engagement for the first time 首次接受委托 d/Y#oVI
access to asset 对资产的接触 ,@4~:OY
according to 根据,依据,依照 >crFIkOJ
account balance 账户余额 Vmf!0-
account for 对……进行会计处理,核算;解释 6@;
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accounting 会计,会计学 8Xjp5
accounting advisory serve 会计咨询服务 5'zD}[2
accounting firm 会计师事务所 ];8S<KiS~
accounting information 会计信息,会计资料 ;o-c.-!F
accounting period 会计期间 k~=_]sLn
accounting policies 会计政策 %$CV?K$C
accounting professional bodies 会计职业组织,会计职业团体 KoKd.%
accounting records 会计记录 Iu|4QE
accounting responsibility 会计责任 .bvEE
accounting service 会计服务 GjH$!P=.
accounting standards 会计准则 GP{$w_'!J0
Accounting Standards for Business Enterprises 企业会计准则 N(=Z4Nk5
accounting system 会计系统 HS
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accounting treatment 会计处理
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accuracy 准确性,精确性 |Pj]sh[^Y
additional audit procedures 追加审计程序 S5>?jn1
addressee 收件人,收信人 -h8@B+
Administration of State-owned Assets (the~) 国有资产管理局 GW;O35
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administrative laws and regulations 行政法规 3P2
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adverse impact 不利影响,负面影响 !}PZCbDhL
adverse opinion 反对意见 mfCp@1;26
advisory group 咨询组,顾问组 r:-,qy
agency fee 代理费,代理费用 ]L{diD2
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aggregate 总计,合计为…… '
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alternation of document and record 变造文件和记录 *BFG{P
alternative audit procedures 替代审计程序,备选审计程序 f1,VbuS9I
amend 修改,修订 U~1)a(Yu;
amortisation 摊销 #Q'j^y7=z
analytical capacity 分析能力 VtnVl`/]
analytical procedures 分析性程序 KIXp+Z
annual financial statements 年度会计报表,年度财务报表 s_}q
appendix 附录,附表 PB(I3R9
applicable 适用的 v1}9i3Or#
applicable laws and regulations 适用的法规 F0x'^Z}Q;
application systems 应用系统 ^ZPynduR
apply consistently 一贯地执行,一贯地实施 5/YGu=,
appropriate 适当的,合适的; +LwwI*;b
征用,挪用 s&7TARd
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 92XG|CWX
approval 批准,核准 7tQ?av
assertion (会计报表上的)认定;确认 t5RV-$
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 gJBw6'Z
asset restructuring 资产重组 '@dk3:3t
assignment of duties 职责的划分 t0.71(
assistant 助理,助理人员 xVN(It7g
associated company 联属公司,联营公司 7.FD16
association 联合,结合;协会,社团 R@~=z5X(Q
assumption 假设,假定 Kw=][}d`D
at a given date 在某一特定时日 }?^]-`b
attestation 鉴证,公证 P
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attestation service 鉴证服务 c"lblt5
audit adjustment 审计调整 D=@bP B>
audit areas 审计领域 \c4D|7\=
audit conclusion 审计结论 9 iV_
audit effectiveness 审计效果 :Lu 9w0>f
audit efficiency 审计效率 F4PWL|1
audit engagement letter 审计业务约定书 weC.kx
audit evidence 审计证据 wA\a ]X.
audit fee 审计费 ~@mNR^W-W
audit files 审计档案 9";qR,
audit findings 审计中发现的事项 i5cK5MaD
audit implementation stage 审计实施阶段 8_/,`}9
audit mark 审计标识 .<4U2h
audit materiality 审计重要性
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audit method 审计方法 7:e5l19 uI
audit objective 审计目标,审计目的 RQYD#4|
audit of financial statements 会计报表审计,财务报表审计 @{{6Nd5
audit opinion 审计意见 P,@/ap7J
audit period 被审计期间,被审计年度 uj:1_&g
audit plan 审计计划 {Y|?~ha#
audit planning 编制审计计划,制定审计计划,审计计划 >|aVGY
audit planning stage 审计计划阶段 x%W%
audit procedure 审计程序 aGNbCm
audit programme 审计程序表,具体审计计划 'U-8w@\Z
audit report 审计报告 <w3_EO
audit report with a disclaimer of opinion 拒绝表示意见审计报告 lYT_Y.%I
audit report with a qualified opinion 有保留意见的审计报告 zZ 94_8b
audit report with an adverse opinion 否定意见的审计报告 I,W`s
audit report with dual dates 双重日期审计报告 ipyc(u6Z5
audit reporting stage 审计报告阶段 @%jY
audit responsibility 审计责任 B`)TRt+'.
audit results 审计结果 B#r"|x
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audit risk 审计风险 f7/M _sx
audit sampling 审计抽样 35JVF*z
audit sampling techniques 审计抽样方法,审计抽样技术 F^.~37=@
audit strategies 审计策略 Rj3ad 3z'E
audit summary 审计总结,审计小结 c#-*]6x
audit team 审计小组 &v#pS!UO j
audit test 审计测试 !P3y+;S
audit trail 审计轨迹 liMw(F2
audit work 审计工作 @r=,:
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audit working paper 审计工作底稿 hP}-yW6]
audited financial statement 审计会计报表,已审计财务报表 T:SqENV
Auditing Guidelines (the~) 审计规范指南 TE:|w
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auditing standards 审计准则 m48Ab`
audit-oriented working paper (审计)业务类工作底稿 Mm;[f'{M)
authorisation 授权 OIDP#K
authorisation of transaction 交易的授权 (TU/EU5
availability 可获得性 vNju|=Lo
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balance 余额;差额;平衡 $,B;\PX
balance sheet 资产负债表 0g9y4z{H
bank 银行 <}T7;knO
bank account 银行账户,银行户头 +8Y|kC{9"
bank statement 银行对账单 wI;sZJc
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 ~C>clkZ
basis of preparation (会计报表的)编制基础 ;iW>i8
book of account 账目,账簿 1Tr%lO5?6
borrowing 借款,贷款,借债 (3~^zwA
branch 分支,分支机构,分店 9h/Hy aN
brought forward (账户余额等的)承上年,承上期,承上页 }0?XF/e(R
budget 预算 Z/T(4
building 建筑物;大楼 s
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business conditions 业务情况,经营情况 Ri\\Yb
business licence (企业等的)营业执照 C-\3,
business relation 业务关系 !#zO%
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