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 0@dN$e
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审计词汇英汉对照 d3K-|
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ability to continue as a going concern 持续经营能力 +2S#3m?1
acceptability 可接受性,可接受程度 _=;lt O
acceptable level of detection risk 检查风险的可接受水平 7T}r]C.
acceptance of engagement 接受委托 *q |3QHZ
accepting the engagement for the first time 首次接受委托 mY !LGN
access to asset 对资产的接触 DX%D8atrr
according to 根据,依据,依照 \cR
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account balance 账户余额 qb1[-H
account for 对……进行会计处理,核算;解释 Tx\g5rk
accounting 会计,会计学 E5F0C]hq
accounting advisory serve 会计咨询服务 N_),'2
accounting firm 会计师事务所 <{UjO
accounting information 会计信息,会计资料 o:"^@3
accounting period 会计期间 j: /cJt
accounting policies 会计政策 J{bNx8.&
accounting professional bodies 会计职业组织,会计职业团体 d65t"U
accounting records 会计记录 yCOIv!/zy
accounting responsibility 会计责任 T&PLvyBL
accounting service 会计服务 mFXkrvOf,
accounting standards 会计准则 8'6$t@oT9w
Accounting Standards for Business Enterprises 企业会计准则 q^k]e{PD
accounting system 会计系统 -!b@\=
accounting treatment 会计处理 A T'P=)F@
accuracy 准确性,精确性 8QNd t
additional audit procedures 追加审计程序 F_&bE@k
addressee 收件人,收信人 I~.d/!>Z
Administration of State-owned Assets (the~) 国有资产管理局 .a *^6TC.
administrative laws and regulations 行政法规 "~HV!(dRMC
adverse impact 不利影响,负面影响 zr5(nAl
adverse opinion 反对意见 yL>wCD,L
advisory group 咨询组,顾问组 'fkaeFzOl
agency fee 代理费,代理费用 K0Z
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aggregate 总计,合计为…… 5zBayJh#
alternation of document and record 变造文件和记录 hpVu
alternative audit procedures 替代审计程序,备选审计程序 ^#A[cY2eM
amend 修改,修订 ST[+k
amortisation 摊销 +)gXU Vwd
analytical capacity 分析能力 9M$N>[og
analytical procedures 分析性程序 }475c{
annual financial statements 年度会计报表,年度财务报表 }
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appendix 附录,附表 p*
applicable 适用的 p~xrl jP$
applicable laws and regulations 适用的法规 WDdp(<
application systems 应用系统 _p`@/[(|
apply consistently 一贯地执行,一贯地实施 r!7e:p JLO
appropriate 适当的,合适的; e;/C}sK:
征用,挪用 w>W`8P_b@
appropriate authorization 适当的授权 ;y{VdT
appropriateness of audit evidence 审计证据的适当性 }&mFpc
approval 批准,核准 g}]EIv{
assertion (会计报表上的)认定;确认 @~l?hf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 }lzQMT
asset 资产,财产 ToB^/
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asset restructuring 资产重组 mzX <!
assignment of duties 职责的划分 8{GRrwQ>
assistant 助理,助理人员 S"z cSkF
associated company 联属公司,联营公司 1xkU;no
association 联合,结合;协会,社团 0y3<Ho,+$
assumption 假设,假定 gxku3<S
at a given date 在某一特定时日 *KXg;777
attestation 鉴证,公证 k9^Vw+$m
attestation service 鉴证服务 *I(g~p
audit adjustment 审计调整 {vJ)!'Eh
audit areas 审计领域 C;jV{sb9c
audit conclusion 审计结论 u8wZ2j4S
audit effectiveness 审计效果 >Lo!8Hen
audit efficiency 审计效率 %ycCNS
audit engagement letter 审计业务约定书 VnJ-nfA
audit evidence 审计证据 yeCR{{B/'
audit fee 审计费 %YaUc{.%
audit files 审计档案 iZy`5
audit findings 审计中发现的事项 f~.w2Cna
audit implementation stage 审计实施阶段 .2b)
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audit mark 审计标识 ,ZYj8^gF
audit materiality 审计重要性 Vd{h|=J
audit method 审计方法 |@-%x.y
audit objective 审计目标,审计目的 Y,bw:v
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audit of financial statements 会计报表审计,财务报表审计 }bv0~}G4
audit opinion 审计意见 Qn7l-:`?
audit period 被审计期间,被审计年度 LxGE<xj|V%
audit plan 审计计划 !7g
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audit planning 编制审计计划,制定审计计划,审计计划 1@ j>2>i
audit planning stage 审计计划阶段 K+` Vn
audit procedure 审计程序 =oF6|\]{;
audit programme 审计程序表,具体审计计划 I@=h|GM
audit report 审计报告 @HfWAFT
audit report with a disclaimer of opinion 拒绝表示意见审计报告 FNDLqf!j
audit report with a qualified opinion 有保留意见的审计报告 9@yP;{Q
audit report with an adverse opinion 否定意见的审计报告 {}3kla{
audit report with dual dates 双重日期审计报告 :{9|/a
audit reporting stage 审计报告阶段 f$E66yG
audit responsibility 审计责任 }eX_p6bBw
audit results 审计结果 ndm19M8Y|
audit risk 审计风险 j}R4mh
audit sampling 审计抽样 |7Q8WjCQ{m
audit sampling techniques 审计抽样方法,审计抽样技术 0NSn5Hq
audit strategies 审计策略 eh'mSf^=p
audit summary 审计总结,审计小结 4:}`X
audit team 审计小组 V=|^r?
audit test 审计测试 #^Dc:1,
audit trail 审计轨迹 Siw9_c
audit work 审计工作 T
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audit working paper 审计工作底稿 cLlfncI
audited financial statement 审计会计报表,已审计财务报表 ucj )t7O
Auditing Guidelines (the~) 审计规范指南 Q:~w;I
auditing standards 审计准则 lq@Vb{Z
audit-oriented working paper (审计)业务类工作底稿 ]tZ5XS
authorisation 授权 R7KQ-+Zb
authorisation of transaction 交易的授权 kXC.rgal
availability 可获得性 $UjSP
B $EJ*x$
balance 余额;差额;平衡 !9"R4~4
balance sheet 资产负债表 Z-<v5aF
bank 银行 G
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bank account 银行账户,银行户头 T , =ga
bank statement 银行对账单 Jb-wvNJu
barter transaction 易货交易,以物换物交易 ud:?~?j&w
basis of audit 审计依据 <nsl`C~6g0
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 4Sg!NPuu7&
borrowing 借款,贷款,借债 U>;itHW/
branch 分支,分支机构,分店 1|w,Z+/
brought forward (账户余额等的)承上年,承上期,承上页 VP 4t~$"
budget 预算 FA^x|C =$
building 建筑物;大楼 5 J|;RtcR
business conditions 业务情况,经营情况 6sy%KO*A
business licence (企业等的)营业执照 _ga
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business relation 业务关系 l3MbCBX2
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