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 aEEz4,x_
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审计词汇英汉对照 8>VI$
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ability to continue as a going concern 持续经营能力 Q@e*$<3
acceptability 可接受性,可接受程度 ]D?# \|
acceptable level of detection risk 检查风险的可接受水平 qJX+[PJ
acceptance of engagement 接受委托 ~N{_N95!2@
accepting the engagement for the first time 首次接受委托 $d2kHT
access to asset 对资产的接触 gY>
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according to 根据,依据,依照 }c35FM,
account balance 账户余额 B%eDBu
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account for 对……进行会计处理,核算;解释 '"xL}8HX}
accounting 会计,会计学 <;z[+6T
accounting advisory serve 会计咨询服务 S_|9j{w)
accounting firm 会计师事务所 `CAG8D
accounting information 会计信息,会计资料 Y/^[qD
accounting period 会计期间 k(-Z@
accounting policies 会计政策 =GH@.3`X
accounting professional bodies 会计职业组织,会计职业团体 ZTh?^}/
accounting records 会计记录 --
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accounting responsibility 会计责任 5?3Isw`v2
accounting service 会计服务 7wiK.99
accounting standards 会计准则 Ws^+7u
Accounting Standards for Business Enterprises 企业会计准则 5Cc6,
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accounting system 会计系统 2AXF$YjY
accounting treatment 会计处理 q,;".3VQ
accuracy 准确性,精确性 ` $.X [\*U
additional audit procedures 追加审计程序 %z-dM` i
addressee 收件人,收信人 !B [1zE
Administration of State-owned Assets (the~) 国有资产管理局 W+d9cM=
administrative laws and regulations 行政法规 tp1KP/2w[
adverse impact 不利影响,负面影响 qPXANx<^
adverse opinion 反对意见 FG>;P]mvp
advisory group 咨询组,顾问组 VD9
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agency fee 代理费,代理费用 B@cJ\
aggregate 总计,合计为…… IwTr'}XIw
alternation of document and record 变造文件和记录 &\[Qm{lN
alternative audit procedures 替代审计程序,备选审计程序 JHvFIo
amend 修改,修订 ilDJwZg
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amortisation 摊销 'GV&]
analytical capacity 分析能力 hi ;WFyJTu
analytical procedures 分析性程序 Exep
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annual financial statements 年度会计报表,年度财务报表 D
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appendix 附录,附表 %r M-"6Q
applicable 适用的 @9_nwf~X4
applicable laws and regulations 适用的法规 ?G4
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application systems 应用系统 6?%]odI#
apply consistently 一贯地执行,一贯地实施 j}|N^A_ S
appropriate 适当的,合适的; r +p@X
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appropriate authorization 适当的授权 QO5OnYh
appropriateness of audit evidence 审计证据的适当性 X+`ddX
approval 批准,核准 4r_!>['`"
assertion (会计报表上的)认定;确认 2UU2Vm_6
assessed level of control risk 对控制风险的评估,控制风险的评估水平 /{fZH,!L
asset 资产,财产 P<>[e9|
asset restructuring 资产重组 Fy 4Tvg
assignment of duties 职责的划分 I$aXnd6)
assistant 助理,助理人员 Q?*
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associated company 联属公司,联营公司 qxf+#
association 联合,结合;协会,社团 :FoOQ[Q
assumption 假设,假定 H<V+d^qX\w
at a given date 在某一特定时日 6PiEa(
attestation 鉴证,公证 CCuxC9i7
attestation service 鉴证服务 a<f;\$h]
audit adjustment 审计调整 gXq!a|eH
audit areas 审计领域 q$MHCq;
audit conclusion 审计结论 b%3Q$wIJ6
audit effectiveness 审计效果 m5e\rMN~>\
audit efficiency 审计效率 eZynF<i
audit engagement letter 审计业务约定书 jmRhAJV
audit evidence 审计证据 gb]hOB7g
audit fee 审计费 *mf}bTiS
audit files 审计档案 lP}o[Rd
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 Ezi' 2Sc
audit mark 审计标识 =Ml|l$
audit materiality 审计重要性 |tG05
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audit method 审计方法 &|/vM.
audit objective 审计目标,审计目的 &\&'L|0F
audit of financial statements 会计报表审计,财务报表审计 6
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audit opinion 审计意见 z8g=;><
audit period 被审计期间,被审计年度 H!Wis3S3G
audit plan 审计计划 |)^clkuGX
audit planning 编制审计计划,制定审计计划,审计计划 uPFRh~ (b
audit planning stage 审计计划阶段 M_tj7Q3
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audit procedure 审计程序 i B%XBR
audit programme 审计程序表,具体审计计划 UE"7
audit report 审计报告 ktN%!Mh\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 US
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audit report with a qualified opinion 有保留意见的审计报告 ;
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audit report with an adverse opinion 否定意见的审计报告 )qbI{^_g
audit report with dual dates 双重日期审计报告 ]9fS@SHdx
audit reporting stage 审计报告阶段 Pg7>ce
audit responsibility 审计责任 U%Dit
audit results 审计结果 $RpFxi
audit risk 审计风险 W|lH
audit sampling 审计抽样 IS-}:~Pi
audit sampling techniques 审计抽样方法,审计抽样技术 AeN 3<|RN
audit strategies 审计策略 .H ,pO#{;
audit summary 审计总结,审计小结 ,(6)ghr
audit team 审计小组 :b"=KQ
audit test 审计测试 v,n);
audit trail 审计轨迹 }|AX_=a
audit work 审计工作 n.@#rBKZ
audit working paper 审计工作底稿 OO-_?8I}
audited financial statement 审计会计报表,已审计财务报表 YFG-U-t3
Auditing Guidelines (the~) 审计规范指南 bi+9R-=&
auditing standards 审计准则 $?-7OXj<
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 xne]Q(B>
authorisation of transaction 交易的授权 S3ErH,XB.
availability 可获得性 aXC!t
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balance 余额;差额;平衡 j]AekI4I
balance sheet 资产负债表 ^Fn%K].X
bank 银行 Hyf"iYv+
bank account 银行账户,银行户头 @]*[c})/
bank statement 银行对账单 ?qy*s3j'M
barter transaction 易货交易,以物换物交易 qbH%Hx
basis of audit 审计依据 :RHm*vt
basis of preparation (会计报表的)编制基础 )W#T2Z>N1
book of account 账目,账簿 *E.LP1xP
borrowing 借款,贷款,借债 )5U!>,fT
branch 分支,分支机构,分店 >#INEO
brought forward (账户余额等的)承上年,承上期,承上页 s}s|~
budget 预算 V5~fMsse
building 建筑物;大楼 iZC>)&ax
business conditions 业务情况,经营情况 F9%,MSt
business licence (企业等的)营业执照 VXA[TIqp
business relation 业务关系 ]{<saAmJC
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