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 +]dh`8*8>1
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审计词汇英汉对照 Y7_2pG
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ability to continue as a going concern 持续经营能力 aPRXK1
acceptability 可接受性,可接受程度 (mOL<h[)IP
acceptable level of detection risk 检查风险的可接受水平 \qZ>WCp>r
acceptance of engagement 接受委托 ?4%@"49n X
accepting the engagement for the first time 首次接受委托 KJ#S
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access to asset 对资产的接触 nBkzNb{"AZ
according to 根据,依据,依照 2m{d>
account balance 账户余额 T:=ST3#m
account for 对……进行会计处理,核算;解释 A!uO7".E
accounting 会计,会计学 )&vuT
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accounting advisory serve 会计咨询服务 WNo7`)Kx
accounting firm 会计师事务所 U!O"f
accounting information 会计信息,会计资料 l?<DY$H
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accounting period 会计期间 f[fH1cu&`
accounting policies 会计政策 NE5H\
accounting professional bodies 会计职业组织,会计职业团体 f~t5[D(\Q,
accounting records 会计记录 dKJ-{LV
accounting responsibility 会计责任 U~I
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accounting service 会计服务 T-a[
accounting standards 会计准则 &qyXi[vw
Accounting Standards for Business Enterprises 企业会计准则 x^~@`]TV^
accounting system 会计系统 F_.1^XM
accounting treatment 会计处理 7#+>1 "\
accuracy 准确性,精确性 1uco{JX<S
additional audit procedures 追加审计程序 ifI0s)Pn
addressee 收件人,收信人 !%Bhg?
Administration of State-owned Assets (the~) 国有资产管理局 TD.t)
administrative laws and regulations 行政法规 d.xT8l}sS
adverse impact 不利影响,负面影响 )K!!Zq3;|
adverse opinion 反对意见 !x[].Urj
advisory group 咨询组,顾问组 P{+,?X\
agency fee 代理费,代理费用 tUT:vK`
aggregate 总计,合计为…… >UnLq:G
alternation of document and record 变造文件和记录 a3J'
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alternative audit procedures 替代审计程序,备选审计程序 Z9q1z~qSQ
amend 修改,修订 vI \8@97
amortisation 摊销 g#lMT%
analytical capacity 分析能力 J b?x-%Za
analytical procedures 分析性程序 * -X`^R
annual financial statements 年度会计报表,年度财务报表 P!u0_6
appendix 附录,附表 fLg
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applicable 适用的 !QlCt>{
applicable laws and regulations 适用的法规 ^;'FC vd
application systems 应用系统 9_xrw:4
apply consistently 一贯地执行,一贯地实施 !:c_i,N
appropriate 适当的,合适的;
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appropriate authorization 适当的授权 F60?%gg
appropriateness of audit evidence 审计证据的适当性 N{#9gr3zi
approval 批准,核准 U8OVn(qV
assertion (会计报表上的)认定;确认 95mwDHbA
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3w}ul~>j
asset 资产,财产 :"'*1S*
asset restructuring 资产重组 L~("C
assignment of duties 职责的划分 ^VsE2CX
assistant 助理,助理人员 z:oi@q
associated company 联属公司,联营公司 {]]#q0|
association 联合,结合;协会,社团 %^l&:\ hy
assumption 假设,假定 a7sX*5t{R
at a given date 在某一特定时日 K"cV7U rE
attestation 鉴证,公证 !@>q^_Gez
attestation service 鉴证服务 PQ 2rNY6
audit adjustment 审计调整 49=L9:
audit areas 审计领域 B&AF(e (
audit conclusion 审计结论 w1LZ\nA<
audit effectiveness 审计效果 ]JQ}9"p=5
audit efficiency 审计效率 NAX`y2z
audit engagement letter 审计业务约定书 _wUg+Xs]
audit evidence 审计证据 y#FFxSH>
audit fee 审计费 umN4|X
audit files 审计档案 ^t?vv;@}
audit findings 审计中发现的事项 {g 4`>^;
audit implementation stage 审计实施阶段 pP%9MSCi
audit mark 审计标识 ]F3fO5Z
audit materiality 审计重要性 vi]cl=S
audit method 审计方法 hcoZ5!LvT
audit objective 审计目标,审计目的 HV{W7)
audit of financial statements 会计报表审计,财务报表审计 O-ppR7edh
audit opinion 审计意见 O-!Q~;3][
audit period 被审计期间,被审计年度 z.;!Pj
audit plan 审计计划 a5 pXn v]A
audit planning 编制审计计划,制定审计计划,审计计划 jS)
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audit planning stage 审计计划阶段 O*yA50Cn
audit procedure 审计程序 ?8FJMFv;4%
audit programme 审计程序表,具体审计计划 f^lhdZ\
audit report 审计报告 Y8c,+D,Ww
audit report with a disclaimer of opinion 拒绝表示意见审计报告 DDj:(I?,w
audit report with a qualified opinion 有保留意见的审计报告 K^IB1U$
audit report with an adverse opinion 否定意见的审计报告 Bh7hF?c Sj
audit report with dual dates 双重日期审计报告 dEkAUH
audit reporting stage 审计报告阶段 wQ8<%qi"L
audit responsibility 审计责任 ji<(}d~L*
audit results 审计结果 t/@t_6m}*
audit risk 审计风险 UkcH+0o
audit sampling 审计抽样 ^O!;KIe{g
audit sampling techniques 审计抽样方法,审计抽样技术 o%*C7bU
audit strategies 审计策略 +Jm[IN
audit summary 审计总结,审计小结 !6hV|2aJy
audit team 审计小组 ^91Ae!)d
audit test 审计测试 VAA
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audit trail 审计轨迹 tT+W>oA/M
audit work 审计工作 Rm`P.;%
audit working paper 审计工作底稿 yd[4l%G(zS
audited financial statement 审计会计报表,已审计财务报表 z:=E-+
Auditing Guidelines (the~) 审计规范指南 $xis4/2
auditing standards 审计准则 9CAu0N5<
audit-oriented working paper (审计)业务类工作底稿 Z29LtKr
authorisation 授权 GI>(S
authorisation of transaction 交易的授权 O;|jLf_If
availability 可获得性 mY]o_\`
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balance 余额;差额;平衡 ibLx'<
balance sheet 资产负债表 OIkjO}/7
bank 银行 sRZ?Ilua6
bank account 银行账户,银行户头 ihekON":
bank statement 银行对账单 u8gqWsvruM
barter transaction 易货交易,以物换物交易 v`S ;.iD
basis of audit 审计依据 8#[2]1X^8
basis of preparation (会计报表的)编制基础 o#WECs>
book of account 账目,账簿 KGc!#C
borrowing 借款,贷款,借债 *=tA },`\7
branch 分支,分支机构,分店 >!%+9@a}
brought forward (账户余额等的)承上年,承上期,承上页 lbPn<
budget 预算 +VL:O]`DJ
building 建筑物;大楼 4*inN~cU
business conditions 业务情况,经营情况 C-g,uARX(r
business licence (企业等的)营业执照 {`-AIlH(
business relation 业务关系 14A(ZWwq9
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