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 [ #ih
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审计词汇英汉对照 \crh`~?>
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ability to continue as a going concern 持续经营能力 *P5\T4!+d
acceptability 可接受性,可接受程度 *- ~GVe
acceptable level of detection risk 检查风险的可接受水平 am!ssF5s
acceptance of engagement 接受委托 \D k >dE&I
accepting the engagement for the first time 首次接受委托 lxCAZa\
access to asset 对资产的接触 S,C c0)j>
according to 根据,依据,依照 =fH5r_n
account balance 账户余额 p^}`^>OL
account for 对……进行会计处理,核算;解释 i#^YQCy
accounting 会计,会计学 ~ o2Z5,H
accounting advisory serve 会计咨询服务 gG@4MXq.
accounting firm 会计师事务所 GqNOWK2O
accounting information 会计信息,会计资料 NV-l9
accounting period 会计期间 *zN~x(0{E
accounting policies 会计政策 6;\1bP?
accounting professional bodies 会计职业组织,会计职业团体 t9MCT$U
accounting records 会计记录 WtKKdL
accounting responsibility 会计责任 */JYP +
accounting service 会计服务 3s|:7
accounting standards 会计准则 !Yr
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Accounting Standards for Business Enterprises 企业会计准则 vE8BB$D
accounting system 会计系统 mI{Fs|9h
accounting treatment 会计处理 {}8C/4iP
accuracy 准确性,精确性 94et ]u%7
additional audit procedures 追加审计程序 -"S94<Y
addressee 收件人,收信人 h)fsLzn]Tf
Administration of State-owned Assets (the~) 国有资产管理局 livKiX`
administrative laws and regulations 行政法规 63%V_B|
adverse impact 不利影响,负面影响 *
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adverse opinion 反对意见 fzw:[z:%
advisory group 咨询组,顾问组 4X*U~}
agency fee 代理费,代理费用 bcvm]aPu
aggregate 总计,合计为…… J_7@d]0R
alternation of document and record 变造文件和记录 1<Mb@t
alternative audit procedures 替代审计程序,备选审计程序 |c8\alw
amend 修改,修订 !;mn]w
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amortisation 摊销 V_, `?>O
analytical capacity 分析能力 &]LpGl
analytical procedures 分析性程序 8m=R"
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annual financial statements 年度会计报表,年度财务报表 &zB>
appendix 附录,附表 ]LZ#[xnM7
applicable 适用的 E:M,nSc)53
applicable laws and regulations 适用的法规 &*'^uCna
application systems 应用系统 )+'=Zvgej=
apply consistently 一贯地执行,一贯地实施 %7 yQ0'P
appropriate 适当的,合适的; g 8uq6U
征用,挪用 vf@j d}?
appropriate authorization 适当的授权 Z3YKG{g
appropriateness of audit evidence 审计证据的适当性 +jZa A/
approval 批准,核准 `p9N| V
assertion (会计报表上的)认定;确认 E9>z.vV
assessed level of control risk 对控制风险的评估,控制风险的评估水平 y\uBVa<B
asset 资产,财产 8f[ztT0`g
asset restructuring 资产重组 4)OOj14-V
assignment of duties 职责的划分 X<. l(9$
assistant 助理,助理人员 QEbf]U=
associated company 联属公司,联营公司 7S
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association 联合,结合;协会,社团 yQ[ ;.<%v
assumption 假设,假定 P(Rl/eyRM
at a given date 在某一特定时日 (yi zM
attestation 鉴证,公证 %AtT(G(n
attestation service 鉴证服务 0&fO)de96
audit adjustment 审计调整 ,j`48S@
audit areas 审计领域 <QFayZ$
audit conclusion 审计结论 B+~ /-3
audit effectiveness 审计效果 QD{1?aY
audit efficiency 审计效率 DiOd!8Y
audit engagement letter 审计业务约定书 Q:Pp'[ RK
audit evidence 审计证据 l,]%D
audit fee 审计费 &n_f.oUc
audit files 审计档案 I<sUB4T>#W
audit findings 审计中发现的事项 =bja\r{
audit implementation stage 审计实施阶段 M^8zqAA
audit mark 审计标识 xg7KU&
audit materiality 审计重要性 |n tWMm:(
audit method 审计方法 <z2.A/L
audit objective 审计目标,审计目的 [^ r8P:Ad
audit of financial statements 会计报表审计,财务报表审计 'dh{
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audit opinion 审计意见 Rvu5#_P
audit period 被审计期间,被审计年度 'R'hRMD9o
audit plan 审计计划 b?KdR5
audit planning 编制审计计划,制定审计计划,审计计划 VVAc bAGJ
audit planning stage 审计计划阶段 UP)<(3YA
audit procedure 审计程序 >KP,67
audit programme 审计程序表,具体审计计划 u0arJU_.)
audit report 审计报告 Rh)XYCM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;A@DE@^5w
audit report with a qualified opinion 有保留意见的审计报告 i.W*Go+
audit report with an adverse opinion 否定意见的审计报告 "5k6FV
audit report with dual dates 双重日期审计报告 }riM-
audit reporting stage 审计报告阶段 W/,:-R&'>
audit responsibility 审计责任 ]g
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audit results 审计结果 1;c># 20
audit risk 审计风险 l#T%N@X
audit sampling 审计抽样 CP;<B1
audit sampling techniques 审计抽样方法,审计抽样技术 Ck
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audit strategies 审计策略 W?aP%D"(i
audit summary 审计总结,审计小结 @ewi96
audit team 审计小组 CC"a2Hu/
audit test 审计测试 sCY
audit trail 审计轨迹 k*6"!J%A
audit work 审计工作 :w5g!G?z
audit working paper 审计工作底稿 z&9MkbH1
audited financial statement 审计会计报表,已审计财务报表 ?.F^Oi6
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Auditing Guidelines (the~) 审计规范指南 ,4'y(X<R
auditing standards 审计准则 Rzsu 7w
audit-oriented working paper (审计)业务类工作底稿 4XVwi<)
authorisation 授权 |y0k}ed
authorisation of transaction 交易的授权 NkNFx<9T
availability 可获得性 r^msJ|k8[
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balance 余额;差额;平衡 i ?M-~EKu
balance sheet 资产负债表 A g+B*
bank 银行 286reeN/e
bank account 银行账户,银行户头 EZ"i0u
bank statement 银行对账单 bfncO[Q,?
barter transaction 易货交易,以物换物交易 \ILNx^$EL
basis of audit 审计依据 GT]>
basis of preparation (会计报表的)编制基础 2
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book of account 账目,账簿 $G)HU6hF*
borrowing 借款,贷款,借债 ]R}(CaT1
branch 分支,分支机构,分店 V3cKdlu Na
brought forward (账户余额等的)承上年,承上期,承上页 o^(I+ <el
budget 预算 %B#T"=Cx
building 建筑物;大楼 %{ rb,6
business conditions 业务情况,经营情况 ..nVViZ
business licence (企业等的)营业执照 ]u-bJ
business relation 业务关系 6S{F4v2/0
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