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 av$
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审计词汇英汉对照 f;R>Pr;rD
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ability to continue as a going concern 持续经营能力 R !9qQn?
acceptability 可接受性,可接受程度 f]c<9Q>*
acceptable level of detection risk 检查风险的可接受水平 m.!wsw
acceptance of engagement 接受委托 6I"C~&dt
accepting the engagement for the first time 首次接受委托 \`
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access to asset 对资产的接触 6`1k
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according to 根据,依据,依照 m!;G/s*
account balance 账户余额 %
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account for 对……进行会计处理,核算;解释 HXyFj
accounting 会计,会计学 3XnE y
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accounting advisory serve 会计咨询服务 1}`2\3,
accounting firm 会计师事务所 ssPI$IRg!
accounting information 会计信息,会计资料 uO"y`$C$_
accounting period 会计期间 &eU3(F`.
accounting policies 会计政策 2g0K76=Co:
accounting professional bodies 会计职业组织,会计职业团体 hw*1g m
accounting records 会计记录 ) ,yH= 6
accounting responsibility 会计责任 ve6x/ PD
accounting service 会计服务 E3bwyK!s
accounting standards 会计准则 Q]^Yi1PbS
Accounting Standards for Business Enterprises 企业会计准则 loLKm]yV
accounting system 会计系统 x+K gc[r
accounting treatment 会计处理 #sS9vv7i
accuracy 准确性,精确性 b22LT52
additional audit procedures 追加审计程序 ?/)lnj)e{
addressee 收件人,收信人 j"i#R1T
Administration of State-owned Assets (the~) 国有资产管理局 ;KL9oV!<f
administrative laws and regulations 行政法规 ;sCU[4
adverse impact 不利影响,负面影响 ]r!QmWw~V
adverse opinion 反对意见 d
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advisory group 咨询组,顾问组 t|<FA#
agency fee 代理费,代理费用 ZOC#i i`:
aggregate 总计,合计为…… S{-f$Q*
alternation of document and record 变造文件和记录 I'?6~Sn3
alternative audit procedures 替代审计程序,备选审计程序 Z~_8P
amend 修改,修订 an. `dBm
amortisation 摊销 k},> ^qE
analytical capacity 分析能力 _Yy:s2I8B
analytical procedures 分析性程序 %OEq,Tb
annual financial statements 年度会计报表,年度财务报表 vcwK6G
appendix 附录,附表 $M39 #a
applicable 适用的 V!W1fb7V
applicable laws and regulations 适用的法规 qv$!\ T
application systems 应用系统 4j{oaey
apply consistently 一贯地执行,一贯地实施 }f]b't
appropriate 适当的,合适的; v~f'K3fLp
征用,挪用 l0. FiO@_Q
appropriate authorization 适当的授权 W-ez[raY
appropriateness of audit evidence 审计证据的适当性 Oi6Eo~\f
approval 批准,核准 zW
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assertion (会计报表上的)认定;确认 z,avQR&
assessed level of control risk 对控制风险的评估,控制风险的评估水平 e$32
asset 资产,财产 GyuV
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asset restructuring 资产重组 P2t_T'R}
assignment of duties 职责的划分 x^X$M$o,l
assistant 助理,助理人员 `\ R{5TU
associated company 联属公司,联营公司 8<{;=m8cQ
association 联合,结合;协会,社团 'g~@"9'oe
assumption 假设,假定 McP~}"!^
at a given date 在某一特定时日 R3Ee%0QK
attestation 鉴证,公证 YNk|+A.<d
attestation service 鉴证服务 |/*pT1(&
audit adjustment 审计调整 Tt%}4{"
audit areas 审计领域 05"qi6tncz
audit conclusion 审计结论 7=vYO|a/4
audit effectiveness 审计效果 hF.6}28U1
audit efficiency 审计效率 WcU@~05b
audit engagement letter 审计业务约定书 E23w *']
audit evidence 审计证据 VXwPdMy*L
audit fee 审计费 S~> 5INud
audit files 审计档案 GkciA{
audit findings 审计中发现的事项 i5VG2S
audit implementation stage 审计实施阶段 D'nL
audit mark 审计标识 `R0Y+#$8h
audit materiality 审计重要性 Je@k iE
audit method 审计方法 kZv*rWAm
audit objective 审计目标,审计目的 z&>|*C.Y
audit of financial statements 会计报表审计,财务报表审计 "$DldHC
audit opinion 审计意见 'bPk'pj9
audit period 被审计期间,被审计年度 D^|7#b,zcH
audit plan 审计计划 9x[ U$B
audit planning 编制审计计划,制定审计计划,审计计划 J.W Ho
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audit planning stage 审计计划阶段 -bm,:Iy!
audit procedure 审计程序 Oy%Im8.-A#
audit programme 审计程序表,具体审计计划 c.0]1
audit report 审计报告 &XtRLtgS
audit report with a disclaimer of opinion 拒绝表示意见审计报告 x W\,KSK
audit report with a qualified opinion 有保留意见的审计报告 ;_N"Fdl
audit report with an adverse opinion 否定意见的审计报告 >C# kqxfg
audit report with dual dates 双重日期审计报告 O|7yP30?M
audit reporting stage 审计报告阶段 {xToz]YA
audit responsibility 审计责任 L+t[&1cW
audit results 审计结果 9n 6fXOC
audit risk 审计风险 V^2-_V]8
audit sampling 审计抽样 ul=7>";=|
audit sampling techniques 审计抽样方法,审计抽样技术 (6clq:c7j
audit strategies 审计策略 )
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audit summary 审计总结,审计小结 3S;N(A4
audit team 审计小组 lQL:3U0DjU
audit test 审计测试 ?+\E3}:
audit trail 审计轨迹 PQ3h\CL1n
audit work 审计工作 a:b^!H>#
audit working paper 审计工作底稿 /PW&$P1.]"
audited financial statement 审计会计报表,已审计财务报表 S=PJhAF
Auditing Guidelines (the~) 审计规范指南 F@EJtwLd5y
auditing standards 审计准则 K}K)`bifw
audit-oriented working paper (审计)业务类工作底稿 vI|As+`$d
authorisation 授权 R04J3D|
authorisation of transaction 交易的授权 /WYh[XKe
availability 可获得性 Onw24&
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balance 余额;差额;平衡 eT-
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balance sheet 资产负债表 L=g_@b
bank 银行 m|1n
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bank account 银行账户,银行户头 P#*n3&Uu
bank statement 银行对账单 DEtf(lW_
barter transaction 易货交易,以物换物交易 gt@SuX!@{^
basis of audit 审计依据 ,ux+Qz5(
basis of preparation (会计报表的)编制基础 }dKLMNqPA
book of account 账目,账簿 J*K<FFp3<
borrowing 借款,贷款,借债 |7
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branch 分支,分支机构,分店 `< Yf{'*
brought forward (账户余额等的)承上年,承上期,承上页 T VeJ6
budget 预算 7"K^H]6u30
building 建筑物;大楼 K(OaW)j
business conditions 业务情况,经营情况 ve-8*Xa
business licence (企业等的)营业执照 O]ZC+]}/
business relation 业务关系 0H+c4IW
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