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 mi1^hl'2
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审计词汇英汉对照 ,M:[GuXD<
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ability to continue as a going concern 持续经营能力 "3'a.b akw
acceptability 可接受性,可接受程度 hgbf"J6V8
acceptable level of detection risk 检查风险的可接受水平 o2;Eti
acceptance of engagement 接受委托 6@"E*-z$
accepting the engagement for the first time 首次接受委托 0~P]Fw^w
access to asset 对资产的接触 I_e7rE0`
according to 根据,依据,依照 \T!,Z;zK
account balance 账户余额 )L7[;(gQ
account for 对……进行会计处理,核算;解释 ^=a:{["@!
accounting 会计,会计学 J@QOF+ &
accounting advisory serve 会计咨询服务 l5]R*mR
accounting firm 会计师事务所 WYP\J1sy
accounting information 会计信息,会计资料 (N/-b
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accounting period 会计期间 N<<O(r
accounting policies 会计政策 C,%Dp0
accounting professional bodies 会计职业组织,会计职业团体 tc{l?7P
accounting records 会计记录 5s;@ ;V
accounting responsibility 会计责任 H= w6
accounting service 会计服务 VbTX;?
accounting standards 会计准则 ]1eZ<le`6
Accounting Standards for Business Enterprises 企业会计准则 &gW<v\6,
accounting system 会计系统 @=2u;$.
accounting treatment 会计处理 mY[*Cj3WJ
accuracy 准确性,精确性 wp'[AR}
additional audit procedures 追加审计程序 rCsC}2O
addressee 收件人,收信人 rP,|
Administration of State-owned Assets (the~) 国有资产管理局 =T#hd7O`V
administrative laws and regulations 行政法规 1]Cbi7
adverse impact 不利影响,负面影响 `z.sWF|f!O
adverse opinion 反对意见 6)W8H X~+
advisory group 咨询组,顾问组 >rSCf=
agency fee 代理费,代理费用 j+S&5C/{
aggregate 总计,合计为…… %Pl |3 i
alternation of document and record 变造文件和记录 bK
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alternative audit procedures 替代审计程序,备选审计程序 (/Jy9=~
amend 修改,修订 5q'b
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amortisation 摊销 p!)PbSw#
analytical capacity 分析能力 +>AVxV=A#
analytical procedures 分析性程序 tOte
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annual financial statements 年度会计报表,年度财务报表 Yakrsi/jV}
appendix 附录,附表 w`r%_o-I
applicable 适用的 TaaCl#g$?
applicable laws and regulations 适用的法规 MmU`i ,z
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 mKyF<1,m
appropriate 适当的,合适的; Fe+(+ S
征用,挪用 st~l||
appropriate authorization 适当的授权 O_GHvLO=
appropriateness of audit evidence 审计证据的适当性 f`K#=_Kq7
approval 批准,核准 B*E"yB\NV
assertion (会计报表上的)认定;确认 pAqPHD=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 wDSwcNS
asset 资产,财产 b6H7>x
asset restructuring 资产重组 [6
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assignment of duties 职责的划分 N})vrB;1
assistant 助理,助理人员 +?*.Emzl@
associated company 联属公司,联营公司 {?++T 0
association 联合,结合;协会,社团 1HqN`])l/j
assumption 假设,假定 C-@M|K9A'
at a given date 在某一特定时日 ;Jb%2?+=!
attestation 鉴证,公证 .W$9nbly
attestation service 鉴证服务 #Ye0*`
audit adjustment 审计调整 b$pCp`/MT
audit areas 审计领域 x
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audit conclusion 审计结论 wuxOFlrg
audit effectiveness 审计效果 T~SkFZ
audit efficiency 审计效率 0LP0q9S:9
audit engagement letter 审计业务约定书 7l09
audit evidence 审计证据 +W$uHQq
audit fee 审计费 ^vv1cft
audit files 审计档案 53.jx38xS
audit findings 审计中发现的事项 \d:Uq5d)0
audit implementation stage 审计实施阶段 0,):;OI
audit mark 审计标识 tNOOaj9mw
audit materiality 审计重要性 hOV5WO
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audit method 审计方法 u-bgk(u
audit objective 审计目标,审计目的 :/Z1$xS
audit of financial statements 会计报表审计,财务报表审计 MSp)Jc
audit opinion 审计意见 ACFEM9 [=
audit period 被审计期间,被审计年度 aI}htb{m`
audit plan 审计计划 [H9<JdUZ
audit planning 编制审计计划,制定审计计划,审计计划 |mdf u=
audit planning stage 审计计划阶段 >{A)d<
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 - K"L6m|
audit report 审计报告 @Jlsx0i}}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 KV'3\`v@LY
audit report with a qualified opinion 有保留意见的审计报告 {K|ds($ 5
audit report with an adverse opinion 否定意见的审计报告 jROh3kq
audit report with dual dates 双重日期审计报告 G=CP17&h6
audit reporting stage 审计报告阶段 Se\iMs
audit responsibility 审计责任 jaVx9FR+
audit results 审计结果 {A%&D^o)
audit risk 审计风险 _j{)%%?r
audit sampling 审计抽样 }dqOE-"I"n
audit sampling techniques 审计抽样方法,审计抽样技术 a^X% (@Sg
audit strategies 审计策略 y1Wb/ d
audit summary 审计总结,审计小结 V' i@N
audit team 审计小组 VG$%Vs
audit test 审计测试 EpCNp FQT<
audit trail 审计轨迹 p]toDy-}
audit work 审计工作 JE@3 UXg
audit working paper 审计工作底稿 j xq89x
audited financial statement 审计会计报表,已审计财务报表 5-'Z.[ImB?
Auditing Guidelines (the~) 审计规范指南 *$JS}Pax
auditing standards 审计准则 V,\}|_GY
audit-oriented working paper (审计)业务类工作底稿 OU^I/TU
authorisation 授权 hu}uc&N)iE
authorisation of transaction 交易的授权 '^O}`
availability 可获得性 Lm0q/d2|\X
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balance 余额;差额;平衡 3.=o }!
balance sheet 资产负债表 WS1Y maV
bank 银行 !HW?/-\,O
bank account 银行账户,银行户头 AvuGAlP
bank statement 银行对账单 f,3K;S-he:
barter transaction 易货交易,以物换物交易 a",
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basis of audit 审计依据 l~@ -oE
basis of preparation (会计报表的)编制基础 O\@0o|NM
book of account 账目,账簿 3cNr~`7
borrowing 借款,贷款,借债 SpEu>9g&
branch 分支,分支机构,分店 =~dX
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brought forward (账户余额等的)承上年,承上期,承上页 YPw=iF]
budget 预算 bQu@.'O!k
building 建筑物;大楼 3
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business conditions 业务情况,经营情况 c.>Ops
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business licence (企业等的)营业执照 ? fM_Y
business relation 业务关系 "Gq%^^*
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