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 ?2b*FQe
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审计词汇英汉对照 AiT&:'<UT
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ability to continue as a going concern 持续经营能力 ubn`w=w$
acceptability 可接受性,可接受程度 +6=2B0$
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acceptable level of detection risk 检查风险的可接受水平 6]%79?'A
acceptance of engagement 接受委托 B*+3A!{s
accepting the engagement for the first time 首次接受委托 tH_e?6]
access to asset 对资产的接触 vxxa,KR/y
according to 根据,依据,依照 \(PC#H%
account balance 账户余额 8#gS{
account for 对……进行会计处理,核算;解释 L- -
accounting 会计,会计学 5YlY=J
accounting advisory serve 会计咨询服务 qYHAXc}$
accounting firm 会计师事务所 qV%t[>
accounting information 会计信息,会计资料 +X4O.6Mn
accounting period 会计期间 km;M!}D
accounting policies 会计政策 v(vLk\K7
accounting professional bodies 会计职业组织,会计职业团体 /qW5M4.w
accounting records 会计记录 tdTD!'
accounting responsibility 会计责任 D{&0r.2F
accounting service 会计服务 u.wm;e
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accounting standards 会计准则 1sL#XB$@N
Accounting Standards for Business Enterprises 企业会计准则 6
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accounting system 会计系统 xS) njuq4
accounting treatment 会计处理 SCClD6k=V
accuracy 准确性,精确性 gWo `i
additional audit procedures 追加审计程序 !%' 1x2?
addressee 收件人,收信人 D}SYv})Ti
Administration of State-owned Assets (the~) 国有资产管理局 ]&za^%q0&
administrative laws and regulations 行政法规 lF]cUp#<
adverse impact 不利影响,负面影响 y9?~^pTx
adverse opinion 反对意见 i,Yq
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advisory group 咨询组,顾问组 sN^3bfi!i
agency fee 代理费,代理费用 SMr
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aggregate 总计,合计为…… 289@O-
alternation of document and record 变造文件和记录 M
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alternative audit procedures 替代审计程序,备选审计程序 D"WqJcDt
amend 修改,修订 |kwBb>V
amortisation 摊销 (3YI> /#
analytical capacity 分析能力
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analytical procedures 分析性程序 @J~n$^ke
annual financial statements 年度会计报表,年度财务报表 pA(B~9 WQ
appendix 附录,附表 M+<xX)
applicable 适用的 ;$|[z<1RdW
applicable laws and regulations 适用的法规 Ca[H<nyj
application systems 应用系统 ~{,U%B
apply consistently 一贯地执行,一贯地实施 ?dJ-g~
appropriate 适当的,合适的; W]!{Y'G
征用,挪用 \ltA&}!
appropriate authorization 适当的授权 j?&Rf,,%
appropriateness of audit evidence 审计证据的适当性 `6KTQk'
approval 批准,核准 ecK{+Z'G
assertion (会计报表上的)认定;确认 5"4O_JQ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 nezdk=8J/
asset 资产,财产 rlEp&"+|M
asset restructuring 资产重组 tAfdbt
assignment of duties 职责的划分 ,Vz
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assistant 助理,助理人员 p`//
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associated company 联属公司,联营公司 v:*t5M
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association 联合,结合;协会,社团 \\80c65-
assumption 假设,假定 k}-@N;zq
at a given date 在某一特定时日 d'~sy>
attestation 鉴证,公证
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attestation service 鉴证服务 `=A*ei5
audit adjustment 审计调整 k r0PL)$
audit areas 审计领域 VeixwGZ.
audit conclusion 审计结论 a+$WlG/x
audit effectiveness 审计效果 hLyD#XCFA
audit efficiency 审计效率 rixP[`!]x
audit engagement letter 审计业务约定书 aa8xo5tIp
audit evidence 审计证据 jk-hIl&
audit fee 审计费
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audit files 审计档案 ^h+,Kn0@
audit findings 审计中发现的事项 2|vArRKt
audit implementation stage 审计实施阶段 c}iVBN6~.<
audit mark 审计标识 2Yd0:$a
audit materiality 审计重要性 'p=5hsG
audit method 审计方法 ?CB*MWjd
audit objective 审计目标,审计目的 7^|oO~x6
audit of financial statements 会计报表审计,财务报表审计 K!/"&RjW.
audit opinion 审计意见 sY4sq5'!
audit period 被审计期间,被审计年度 Ha l,%W~e
audit plan 审计计划 Bl5*sfjG
audit planning 编制审计计划,制定审计计划,审计计划 cE}R7,y
audit planning stage 审计计划阶段 pk
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audit procedure 审计程序 82%~WQnS
audit programme 审计程序表,具体审计计划 0-H! \
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audit report 审计报告 e)dPv:oK3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v?zA86d_
audit report with a qualified opinion 有保留意见的审计报告 6X(Yv2X&4%
audit report with an adverse opinion 否定意见的审计报告 w9
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audit report with dual dates 双重日期审计报告 )ndcBwQc"
audit reporting stage 审计报告阶段 QUL^]6
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audit responsibility 审计责任 c"OBm#
audit results 审计结果 (~F{c0\C
audit risk 审计风险 2j_YHv$I
audit sampling 审计抽样 :'aT4
audit sampling techniques 审计抽样方法,审计抽样技术 Jz D
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audit strategies 审计策略 _@CY_`a
audit summary 审计总结,审计小结 ~F8M_
audit team 审计小组 *"V5j#F_
audit test 审计测试 Dm=t`_DL8
audit trail 审计轨迹
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audit work 审计工作 YUo{e=m|
audit working paper 审计工作底稿 J(*qOGBD
audited financial statement 审计会计报表,已审计财务报表 RXa&*Jtr -
Auditing Guidelines (the~) 审计规范指南 c|<*w[%C
auditing standards 审计准则 2Y_ `&
audit-oriented working paper (审计)业务类工作底稿 Rk2V[R.`S
authorisation 授权
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authorisation of transaction 交易的授权 ;K<e]RI;?
availability 可获得性 5Hvg%g-c
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balance 余额;差额;平衡 T'9I&h%\
balance sheet 资产负债表 ,L#Qy>MOb
bank 银行 c"BFkw
bank account 银行账户,银行户头 3V:{_~~
bank statement 银行对账单 ~_WsjD0O
barter transaction 易货交易,以物换物交易 ]
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basis of audit 审计依据 v3|-eWet^
basis of preparation (会计报表的)编制基础 85;
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book of account 账目,账簿 ^)ouL25Z*2
borrowing 借款,贷款,借债 3R(GO.n=]
branch 分支,分支机构,分店 O+I\Q?
brought forward (账户余额等的)承上年,承上期,承上页 :.kc1_veYS
budget 预算 ;AV[bjRE\
building 建筑物;大楼 n>]`8+a~%X
business conditions 业务情况,经营情况 } ).rD
business licence (企业等的)营业执照 V@gweci
business relation 业务关系 ,"?h_NbF
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