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 si]MQ\i+
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审计词汇英汉对照 y\iECdPU
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ability to continue as a going concern 持续经营能力 v)
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acceptability 可接受性,可接受程度 #z_.!E
acceptable level of detection risk 检查风险的可接受水平 r`)'Kd
acceptance of engagement 接受委托 <Z]j89wzDZ
accepting the engagement for the first time 首次接受委托 vPy."/[u
access to asset 对资产的接触 0H}O6kU
according to 根据,依据,依照 ;uZq_^?:9&
account balance 账户余额 6_9@s*=d>
account for 对……进行会计处理,核算;解释 5V0#_!QAN
accounting 会计,会计学 7Fa1utVI
accounting advisory serve 会计咨询服务 9a1R"%Z
accounting firm 会计师事务所 brCL"g|}
accounting information 会计信息,会计资料 mv*M2NuhT
accounting period 会计期间 =7~;*Ts
accounting policies 会计政策 Je'%EJ
accounting professional bodies 会计职业组织,会计职业团体 pnv)D}
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accounting records 会计记录 a*_"
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accounting responsibility 会计责任 /W}"/W9
accounting service 会计服务 ~ me/ve
accounting standards 会计准则 h2+"e# _
Accounting Standards for Business Enterprises 企业会计准则 j{ri]?p
accounting system 会计系统 RM25]hx
accounting treatment 会计处理 te>Op 1R
accuracy 准确性,精确性 u~N'UD1x
additional audit procedures 追加审计程序 'J0Ea\,if0
addressee 收件人,收信人 ZU7u>
Administration of State-owned Assets (the~) 国有资产管理局 R&/"?&pfa
administrative laws and regulations 行政法规 O `>u70
adverse impact 不利影响,负面影响 7$L*nf
adverse opinion 反对意见 ?*QL;[n1
advisory group 咨询组,顾问组 j2hp*C'^
agency fee 代理费,代理费用 Ob|tA
aggregate 总计,合计为…… W>u$x=<T
alternation of document and record 变造文件和记录 [/J(E\9
alternative audit procedures 替代审计程序,备选审计程序 vcOw`oS
amend 修改,修订 BUBtK-n~"3
amortisation 摊销 ]e?L,1-
analytical capacity 分析能力 CT=5V@_u\
analytical procedures 分析性程序 f_. 0 uM
annual financial statements 年度会计报表,年度财务报表 cm>+f ^4?n
appendix 附录,附表 a7z%)i;Z
applicable 适用的 p<RIvSqM
applicable laws and regulations 适用的法规 C8 $KVZ
application systems 应用系统 clT[?8*
apply consistently 一贯地执行,一贯地实施 c8o2* C$
appropriate 适当的,合适的; A{Y/eG8
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appropriate authorization 适当的授权 t0ZaI E
appropriateness of audit evidence 审计证据的适当性 Ige*tOv2
approval 批准,核准 Oh7wyQiV
assertion (会计报表上的)认定;确认 }A<fCm7
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 (6)X Fp&
asset restructuring 资产重组 )},/=#C0
assignment of duties 职责的划分 3+vMi[YO
assistant 助理,助理人员 ~2XiKY;W?
associated company 联属公司,联营公司 OV7SLf
association 联合,结合;协会,社团 C^
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assumption 假设,假定 P[P]oT.N
at a given date 在某一特定时日 ^QTkre
attestation 鉴证,公证 uX&Tn1Kg
attestation service 鉴证服务 *nY$YwHB
audit adjustment 审计调整 Mbxrj~u
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audit areas 审计领域 B}d)e_uLj
audit conclusion 审计结论 QLH6N
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audit effectiveness 审计效果 Ke\FzZ]
audit efficiency 审计效率 69``j{Z+
audit engagement letter 审计业务约定书 ;E\ e.R
audit evidence 审计证据 KC-@2,c9V
audit fee 审计费 8-Z|$F"
audit files 审计档案 +tv"j;z
audit findings 审计中发现的事项 9+frxD&pO
audit implementation stage 审计实施阶段 d((,R@N'
audit mark 审计标识 E@)9'?q
audit materiality 审计重要性 ^ Mq8jw(2
audit method 审计方法 JjBlje
audit objective 审计目标,审计目的 2TX.%%Ze
audit of financial statements 会计报表审计,财务报表审计 IU rGJ#}O
audit opinion 审计意见 N8`q.;qewz
audit period 被审计期间,被审计年度 }vX/55
audit plan 审计计划 v,)vW5jGI
audit planning 编制审计计划,制定审计计划,审计计划 !l#n.Fx&3
audit planning stage 审计计划阶段 8H2A<&3i
audit procedure 审计程序 `:;fc
audit programme 审计程序表,具体审计计划 U
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audit report 审计报告 HT=-mwa_]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 sGFC?1r?\
audit report with a qualified opinion 有保留意见的审计报告 |C.[eHe&D
audit report with an adverse opinion 否定意见的审计报告 kZH IzU
audit report with dual dates 双重日期审计报告 !1ZrS
audit reporting stage 审计报告阶段 Xe:e./@
audit responsibility 审计责任 mpDQhD[n
audit results 审计结果 #(Ezt% ^
audit risk 审计风险 2/#%^,Kb2
audit sampling 审计抽样 `ouCQ]tKz
audit sampling techniques 审计抽样方法,审计抽样技术 ]
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audit strategies 审计策略 ];au!
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audit summary 审计总结,审计小结 {x/)S*:Z
audit team 审计小组 8z'_dfP=5
audit test 审计测试 K6@9=_A
audit trail 审计轨迹 QB#rf='
audit work 审计工作 3q:>NB<
audit working paper 审计工作底稿 YV/JZc f
audited financial statement 审计会计报表,已审计财务报表 X,i^OM_
Auditing Guidelines (the~) 审计规范指南 j+QE~L
auditing standards 审计准则 nM6/c
audit-oriented working paper (审计)业务类工作底稿 uUI@!)@2
authorisation 授权 x"n)y1y
authorisation of transaction 交易的授权 Qwu~{tf+'
availability 可获得性 dI$M9;
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balance 余额;差额;平衡 Y@R9+7!
balance sheet 资产负债表 !Di*y$`}b
bank 银行 %LeZd}v
bank account 银行账户,银行户头 3eJ"7sftW
bank statement 银行对账单 ''~#tK
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barter transaction 易货交易,以物换物交易 a<mM
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basis of audit 审计依据 Vrx3%_NkQ
basis of preparation (会计报表的)编制基础 I\:(`)"r
book of account 账目,账簿 P`!31P#]L
borrowing 借款,贷款,借债 :x/L.Bz
branch 分支,分支机构,分店 `%A>{ A"
brought forward (账户余额等的)承上年,承上期,承上页 !w=6>B^
budget 预算 6F4OISy%3
building 建筑物;大楼 yUp"%_t0
business conditions 业务情况,经营情况 x4nmDEpa
business licence (企业等的)营业执照 -/ h'uG
business relation 业务关系 "`8~qZ7k
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