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 2E33m*C2
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审计词汇英汉对照 2?u>A3^R
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ability to continue as a going concern 持续经营能力 "w9LQ=mW
acceptability 可接受性,可接受程度 Sf);j0G,D
acceptable level of detection risk 检查风险的可接受水平 QM\vruTB
acceptance of engagement 接受委托 6vbWe@#U/
accepting the engagement for the first time 首次接受委托 w<3}(1
access to asset 对资产的接触 UCj4%y6t
according to 根据,依据,依照 X6kB
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account balance 账户余额 Q&]
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account for 对……进行会计处理,核算;解释 7F5t
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accounting 会计,会计学 Z.am^Q^Y!
accounting advisory serve 会计咨询服务 |R8=yO%(
accounting firm 会计师事务所 D9zw' RY
accounting information 会计信息,会计资料 +c.A|!-
accounting period 会计期间 h!5^d!2,
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 F1JSf&8
accounting records 会计记录 Q/m))!ikMt
accounting responsibility 会计责任 .;yy=
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accounting service 会计服务 jb~a z
accounting standards 会计准则 v_)a=I%o&2
Accounting Standards for Business Enterprises 企业会计准则 2.ud P
accounting system 会计系统 (Z"QHfO'
accounting treatment 会计处理 !sQ$a#Ea
accuracy 准确性,精确性 j/4N
additional audit procedures 追加审计程序 a\S"d
addressee 收件人,收信人 U_v{Vs
Administration of State-owned Assets (the~) 国有资产管理局 S+3'C
administrative laws and regulations 行政法规 X&o!xV -+
adverse impact 不利影响,负面影响 *vc=>AEc
adverse opinion 反对意见 F`SOF
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advisory group 咨询组,顾问组 F,
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agency fee 代理费,代理费用 AFcsbw
aggregate 总计,合计为…… *Dtwr
alternation of document and record 变造文件和记录 u
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alternative audit procedures 替代审计程序,备选审计程序 k$UgTZ
amend 修改,修订 _I8L#4\(=
amortisation 摊销 F(>']D9$.
analytical capacity 分析能力 T
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analytical procedures 分析性程序 E{kh)-
annual financial statements 年度会计报表,年度财务报表 iwWy]V m7
appendix 附录,附表 jY
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applicable 适用的 4 d4le
applicable laws and regulations 适用的法规 4o8uWS{`
application systems 应用系统 ;F9<Yv
apply consistently 一贯地执行,一贯地实施 ";E Mu(IXb
appropriate 适当的,合适的; 2
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appropriate authorization 适当的授权 [/hS5TG|7
appropriateness of audit evidence 审计证据的适当性 FL% GW:
approval 批准,核准 >8Wvz.Nq/
assertion (会计报表上的)认定;确认 .CdaOWM7
assessed level of control risk 对控制风险的评估,控制风险的评估水平 RmxgCe(2a
asset 资产,财产 2ME"=!&5
asset restructuring 资产重组 Z m9 e|J
assignment of duties 职责的划分 XIh2Y\33ys
assistant 助理,助理人员 LWHP31{R
associated company 联属公司,联营公司 @GqPU,RO
association 联合,结合;协会,社团 ?#!Hm`\.
assumption 假设,假定 x- kCNy
at a given date 在某一特定时日 vA@Kb3,
attestation 鉴证,公证 bi
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attestation service 鉴证服务 F+,X%$A#?
audit adjustment 审计调整 (__=*ew
audit areas 审计领域 3dfG_a61y
audit conclusion 审计结论 hm3,?FMbq
audit effectiveness 审计效果 9 +"D8
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audit efficiency 审计效率 x?Z)q4
audit engagement letter 审计业务约定书 `)e;b
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audit evidence 审计证据 vl*CU"4
audit fee 审计费 ;ZXP*M9
audit files 审计档案 V#[I/D
audit findings 审计中发现的事项 J01w\#62pQ
audit implementation stage 审计实施阶段
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audit mark 审计标识 dl;~-'0
audit materiality 审计重要性 4*MjDb
audit method 审计方法 mbxJS_P
audit objective 审计目标,审计目的 o0$R|/>i
audit of financial statements 会计报表审计,财务报表审计 H=])o21
audit opinion 审计意见 V&vU her0
audit period 被审计期间,被审计年度 \]GO*]CaV
audit plan 审计计划 GY<ErS)2
audit planning 编制审计计划,制定审计计划,审计计划 ~ ui/Qf2|
audit planning stage 审计计划阶段 C-d|;R}Ww
audit procedure 审计程序 Af1izS3
audit programme 审计程序表,具体审计计划 E@TX>M-&
audit report 审计报告 R 5 47
audit report with a disclaimer of opinion 拒绝表示意见审计报告 r_p9YS@I
audit report with a qualified opinion 有保留意见的审计报告 xEQ2iCeC
audit report with an adverse opinion 否定意见的审计报告 gP8Fe =]
audit report with dual dates 双重日期审计报告 c_c]0Tm
audit reporting stage 审计报告阶段 a(Ka2;M4J
audit responsibility 审计责任 5x?eun
audit results 审计结果 L,!?'.*/]
audit risk 审计风险 -q' n p0H
audit sampling 审计抽样 Ol H{!
audit sampling techniques 审计抽样方法,审计抽样技术 .z&V!2zp
audit strategies 审计策略 _'<V<OjVM!
audit summary 审计总结,审计小结 TEz)d=
audit team 审计小组 kRs[H xI3
audit test 审计测试 *zeY<6
audit trail 审计轨迹 ,6Sa
audit work 审计工作 SjD,
audit working paper 审计工作底稿 FP<RoA?W
audited financial statement 审计会计报表,已审计财务报表 XRXKO>4q
Auditing Guidelines (the~) 审计规范指南 P`6
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auditing standards 审计准则 9XWF&6w6yf
audit-oriented working paper (审计)业务类工作底稿 /*p4(D_A
authorisation 授权 Ntr5Q
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authorisation of transaction 交易的授权 |t CD@M
availability 可获得性 ,Hh7'`
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balance 余额;差额;平衡 rubqk4
balance sheet 资产负债表 #n%?}
bank 银行 mNN,}nHu
bank account 银行账户,银行户头 #3u3WTk+
bank statement 银行对账单 q# gZ\V$I
barter transaction 易货交易,以物换物交易 nV 38Mj2U
basis of audit 审计依据 '&Ox,i]t
basis of preparation (会计报表的)编制基础 nP?=uGqCBq
book of account 账目,账簿 W=M&U
borrowing 借款,贷款,借债 84L!r
branch 分支,分支机构,分店 f^](
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brought forward (账户余额等的)承上年,承上期,承上页 #b\&Md|;
budget 预算 w8:F^{
building 建筑物;大楼 K+2b
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business conditions 业务情况,经营情况 d='z^vHK
business licence (企业等的)营业执照 SF+ ^dPwj
business relation 业务关系 {YZ)IaqZ
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