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 m6'VM
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审计词汇英汉对照 l'Oz-p.@
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ability to continue as a going concern 持续经营能力 r8]y1
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acceptability 可接受性,可接受程度 |@Cx%aEKU
acceptable level of detection risk 检查风险的可接受水平 dp&8:jy
acceptance of engagement 接受委托 ao+lL
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accepting the engagement for the first time 首次接受委托 HNFG:t9
access to asset 对资产的接触 y;'yob
according to 根据,依据,依照 T4
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account balance 账户余额 @/(\YzQvp]
account for 对……进行会计处理,核算;解释 MM+x}g.?
accounting 会计,会计学 . 5cL+G1k#
accounting advisory serve 会计咨询服务 yJyovfJz.
accounting firm 会计师事务所 Jf#Ika&px
accounting information 会计信息,会计资料 P@LFX[HtM
accounting period 会计期间 ^`BiA'gPPC
accounting policies 会计政策 @y"/hh_?
accounting professional bodies 会计职业组织,会计职业团体 :TPT]q
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accounting records 会计记录 V*}xlxSL
accounting responsibility 会计责任 &oU) ,H
accounting service 会计服务 CrvL[6i
accounting standards 会计准则 #o>~@.S#:0
Accounting Standards for Business Enterprises 企业会计准则 #8cpZ]#
accounting system 会计系统 n5Coxvy1
accounting treatment 会计处理 qdss(LZ
accuracy 准确性,精确性 6\9
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additional audit procedures 追加审计程序 zCpsGr
addressee 收件人,收信人 d*}dM"
Administration of State-owned Assets (the~) 国有资产管理局 Wqy\yS [
administrative laws and regulations 行政法规 9A7LDHst7
adverse impact 不利影响,负面影响 a/@F?\A
adverse opinion 反对意见 vZ&{
advisory group 咨询组,顾问组 *VP-fyJp
agency fee 代理费,代理费用 >EacXPt-O
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 H}ie D"T_
alternative audit procedures 替代审计程序,备选审计程序 sxP1.= W
amend 修改,修订 hggP9I:s,
amortisation 摊销 uPbGQ :%}
analytical capacity 分析能力 d ynq)lf
analytical procedures 分析性程序 ;?q>F3n
annual financial statements 年度会计报表,年度财务报表 4~s{zob
appendix 附录,附表 KxA^?,t[
applicable 适用的 r bfIH":
applicable laws and regulations 适用的法规 ?o>JX.Nl&7
application systems 应用系统 006qj.
apply consistently 一贯地执行,一贯地实施 zUQn*Cio e
appropriate 适当的,合适的; 0=:]tSD\F
征用,挪用 c[E"
appropriate authorization 适当的授权 y;GwMi$KI
appropriateness of audit evidence 审计证据的适当性 p%ve1 >c
approval 批准,核准 Ifx
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assertion (会计报表上的)认定;确认 1M={8}3
assessed level of control risk 对控制风险的评估,控制风险的评估水平 N I*x):bx
asset 资产,财产 X2[d15!9
asset restructuring 资产重组 s7 789pR
assignment of duties 职责的划分 T4c]VWtD
assistant 助理,助理人员 ;ndwVZ~,
associated company 联属公司,联营公司 m9Pzy^g1
association 联合,结合;协会,社团 )<~v~|re
assumption 假设,假定 @
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at a given date 在某一特定时日 f[XsnN2
attestation 鉴证,公证 rL KwuZ
attestation service 鉴证服务 a,/wqX
audit adjustment 审计调整 ozCH1V{p
audit areas 审计领域 I{8sLzA03S
audit conclusion 审计结论 m4m,-}KNi
audit effectiveness 审计效果 LQo>wl
audit efficiency 审计效率 [_X.Equ
audit engagement letter 审计业务约定书 -50Nd=1
audit evidence 审计证据 p]]*H2UD
audit fee 审计费 lQ{o[axT
audit files 审计档案 Z'<I
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audit findings 审计中发现的事项 |<aF)S4
audit implementation stage 审计实施阶段 *a[iq`499
audit mark 审计标识 'CfM'f3uu
audit materiality 审计重要性 &F 3'tf?
audit method 审计方法 j@guB:0
audit objective 审计目标,审计目的 [
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audit of financial statements 会计报表审计,财务报表审计 !l7D1i~
audit opinion 审计意见 NDo>"in
audit period 被审计期间,被审计年度 RAs5<US:
audit plan 审计计划 gP^p7aYwn
audit planning 编制审计计划,制定审计计划,审计计划 0]u=GD%
audit planning stage 审计计划阶段 QqdVN3#1z
audit procedure 审计程序 ^}{`bw {
audit programme 审计程序表,具体审计计划 ~USU\dni
audit report 审计报告 \Um &
audit report with a disclaimer of opinion 拒绝表示意见审计报告 V|q`KOF
audit report with a qualified opinion 有保留意见的审计报告 k3-7Vyg
audit report with an adverse opinion 否定意见的审计报告 @&F\ M}
audit report with dual dates 双重日期审计报告 },& =r= B
audit reporting stage 审计报告阶段 [$]Kp9YD
audit responsibility 审计责任 7,!$lT#
audit results 审计结果 D&]dlY@*
audit risk 审计风险 hlO,mU
audit sampling 审计抽样 m`lxQik
audit sampling techniques 审计抽样方法,审计抽样技术 RLE6=#4
audit strategies 审计策略 ][[\!og
audit summary 审计总结,审计小结 IV]2#;OO?
audit team 审计小组 rv26vnJy"
audit test 审计测试 dFw>SYrpu
audit trail 审计轨迹 wQR0R~|M
audit work 审计工作 )2Dm{T
audit working paper 审计工作底稿 ;#+Se,)
audited financial statement 审计会计报表,已审计财务报表 :OC(93d)0
Auditing Guidelines (the~) 审计规范指南 Eq82?+9
auditing standards 审计准则 `/+PZqdC
audit-oriented working paper (审计)业务类工作底稿 QZO9CLX 8k
authorisation 授权 %{j)w{
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authorisation of transaction 交易的授权 [+_0y[~,tB
availability 可获得性 M?3#XQDvD
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balance 余额;差额;平衡 4/+P7.}ea-
balance sheet 资产负债表 w"/RI#7.
bank 银行 ,nnVHBN
bank account 银行账户,银行户头 d~za%2{
bank statement 银行对账单 ,2/y(JX}*!
barter transaction 易货交易,以物换物交易 /t;Kn m
basis of audit 审计依据 JQdeI+
basis of preparation (会计报表的)编制基础 7TaHE
book of account 账目,账簿 cfrvx^,2&
borrowing 借款,贷款,借债 /2jw]ekQ'
branch 分支,分支机构,分店 KU5|~1t 4
brought forward (账户余额等的)承上年,承上期,承上页 fo$Ac
budget 预算 1XD|H_JG<j
building 建筑物;大楼 |j>fsk~
business conditions 业务情况,经营情况 tI;pdR]
business licence (企业等的)营业执照 WY`hNT6M
business relation 业务关系 `a:L%Ex
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