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 Nc{]zWL9
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审计词汇英汉对照 -u6}T!
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ability to continue as a going concern 持续经营能力 Ee&hG[sx
acceptability 可接受性,可接受程度 -g:lOht
acceptable level of detection risk 检查风险的可接受水平 V/J>G
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acceptance of engagement 接受委托 ;SfNKu
accepting the engagement for the first time 首次接受委托 _)Qy4[S=d
access to asset 对资产的接触 -<_7\09
according to 根据,依据,依照 fGb7=Fk
account balance 账户余额 Xad*Iulj
account for 对……进行会计处理,核算;解释 (Up'$J}
accounting 会计,会计学 0Qm"n6NQ
accounting advisory serve 会计咨询服务 =K:(&6f<t
accounting firm 会计师事务所 IeVLn^?+:
accounting information 会计信息,会计资料 CoJ55TAW
accounting period 会计期间 C*7!dW6
accounting policies 会计政策 Wdo#?
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accounting professional bodies 会计职业组织,会计职业团体 wa" uFW
accounting records 会计记录 Y
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accounting responsibility 会计责任 R8tF/dx>7
accounting service 会计服务 So#dJ>
accounting standards 会计准则 {1~9vHAZ
Accounting Standards for Business Enterprises 企业会计准则 tVunh3-
accounting system 会计系统 i`+B4I8[
accounting treatment 会计处理 mG_BM/$
accuracy 准确性,精确性 Kh)FyV
additional audit procedures 追加审计程序 Y~az!8j;Z
addressee 收件人,收信人 7$
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Administration of State-owned Assets (the~) 国有资产管理局 Q!K`e )R
administrative laws and regulations 行政法规 Yj3 P 7k$c
adverse impact 不利影响,负面影响 27>a#vCT
adverse opinion 反对意见 @&5 A&(
advisory group 咨询组,顾问组 " \:ced
agency fee 代理费,代理费用 rR]-RX(
aggregate 总计,合计为…… k^^:;OR
alternation of document and record 变造文件和记录 Vu[:A
alternative audit procedures 替代审计程序,备选审计程序 ~n6[$WjZA
amend 修改,修订 GQx9u^>
amortisation 摊销 E:FO_R(Xq
analytical capacity 分析能力 ]M3#3Ha"
analytical procedures 分析性程序 "<*awWNI
annual financial statements 年度会计报表,年度财务报表 .B>B`q;B
appendix 附录,附表 hq?jdNy
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applicable 适用的 W
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applicable laws and regulations 适用的法规 :M j_2
application systems 应用系统 OC_M4{9/
apply consistently 一贯地执行,一贯地实施 k(vPg,X>m
appropriate 适当的,合适的; O%-h&C3
征用,挪用 cn%
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appropriate authorization 适当的授权 I]X
appropriateness of audit evidence 审计证据的适当性 !9r:&n.\
approval 批准,核准 /BpxKh
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assertion (会计报表上的)认定;确认
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 H] k'?;
asset 资产,财产 s*Ih_Ag=:
asset restructuring 资产重组 0+EN@Y^dAV
assignment of duties 职责的划分 U<47WfcW
assistant 助理,助理人员 bC~~5Cm
associated company 联属公司,联营公司 A62<]R)n
association 联合,结合;协会,社团 $b>}C= gt
assumption 假设,假定 dig~J\
at a given date 在某一特定时日 kZVm1W1
attestation 鉴证,公证 $
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attestation service 鉴证服务 wGJjA=C
audit adjustment 审计调整 e7xj_QH
audit areas 审计领域 ni6r{eSQ
audit conclusion 审计结论 [;KmT{I9
audit effectiveness 审计效果 frN3S
audit efficiency 审计效率 6GYtY>
audit engagement letter 审计业务约定书 g{>^`JtP
audit evidence 审计证据 vG
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audit fee 审计费 :
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audit files 审计档案 XoR>H4xh
audit findings 审计中发现的事项 7byCc_,
audit implementation stage 审计实施阶段 [$a<b/4
audit mark 审计标识 Pl+xH%U+?
audit materiality 审计重要性 ~ y;y(4<
audit method 审计方法 ? _<[T
audit objective 审计目标,审计目的 }q!_!q,@
audit of financial statements 会计报表审计,财务报表审计 <\@1Zz@ms
audit opinion 审计意见 M3pjXc<O
audit period 被审计期间,被审计年度 = .oHnMX2M
audit plan 审计计划 H"C
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audit planning 编制审计计划,制定审计计划,审计计划 S#8>ZwQ
audit planning stage 审计计划阶段 &Un6ay
audit procedure 审计程序 ~p*1:ij
audit programme 审计程序表,具体审计计划 c8A`<-\MfB
audit report 审计报告 tNnyue{p
audit report with a disclaimer of opinion 拒绝表示意见审计报告 dqe7s Zl!
audit report with a qualified opinion 有保留意见的审计报告 wAYB RY[
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 ._CP%
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audit reporting stage 审计报告阶段 DjHp+TyT
audit responsibility 审计责任 v-`h>J!Nx
audit results 审计结果 _+w/
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audit risk 审计风险 pCU*@c!
audit sampling 审计抽样 SwH2$:f
audit sampling techniques 审计抽样方法,审计抽样技术 $h28(K%
audit strategies 审计策略 5j^NV&/_
audit summary 审计总结,审计小结 !gP0ndRJ=
audit team 审计小组 Z$'IBv
audit test 审计测试 8Fq
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audit trail 审计轨迹 wJG$c-(\0
audit work 审计工作 *P2[qhP2
audit working paper 审计工作底稿 TJy4<rb
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 N/~N7Mw
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auditing standards 审计准则 &L4
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audit-oriented working paper (审计)业务类工作底稿 XnUO*v^]
authorisation 授权 x<B'.3y
authorisation of transaction 交易的授权 KhaYr)&~
availability 可获得性 Vhg1/EgUr
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balance 余额;差额;平衡 [-w@.^:]X
balance sheet 资产负债表 4TRG.$2[
bank 银行 SEF6B45}1
bank account 银行账户,银行户头 @Doyt{|T
bank statement 银行对账单 UUtbD&\
barter transaction 易货交易,以物换物交易 `/Y+1 aD
basis of audit 审计依据 Mkv|TyC
basis of preparation (会计报表的)编制基础 x?r1s#88>
book of account 账目,账簿 H+ZSPHs
borrowing 借款,贷款,借债 .36^[Jsz":
branch 分支,分支机构,分店 HJhH-\{@
brought forward (账户余额等的)承上年,承上期,承上页 tRfm+hqRZ
budget 预算 4]XI"-M^D
building 建筑物;大楼 6C-YyI#s#
business conditions 业务情况,经营情况 uS5o?fg\e
business licence (企业等的)营业执照 or?%-)
business relation 业务关系 $L}aQlA1JM
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