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 zVl(?b&CF
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审计词汇英汉对照 <:RU,
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ability to continue as a going concern 持续经营能力 > {fX;l
acceptability 可接受性,可接受程度 ApU5,R0
acceptable level of detection risk 检查风险的可接受水平 -bZ^A~<O,
acceptance of engagement 接受委托 42Kzdo|}
accepting the engagement for the first time 首次接受委托 -qid.
access to asset 对资产的接触 ZiVT c/b
according to 根据,依据,依照 %ze Sx
account balance 账户余额 @
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account for 对……进行会计处理,核算;解释 ,((5|MbM/
accounting 会计,会计学 DC[-<:B
accounting advisory serve 会计咨询服务 +c\fDVv
accounting firm 会计师事务所 ro^Y$;G
accounting information 会计信息,会计资料 q SCt=eQ
accounting period 会计期间 "z@qG]#5
accounting policies 会计政策 &W".fRH_O
accounting professional bodies 会计职业组织,会计职业团体 3<'SnP3mY
accounting records 会计记录 //V?rs
accounting responsibility 会计责任 ;v8,r#4
accounting service 会计服务 }v=q6C#Q>
accounting standards 会计准则 7CrWsQl u
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 O3Ks|%1
accounting treatment 会计处理 oBAD4qK
accuracy 准确性,精确性 s-
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additional audit procedures 追加审计程序 lt}|Y9h
addressee 收件人,收信人 H'Z[3e
Administration of State-owned Assets (the~) 国有资产管理局 I-fs*yzj;8
administrative laws and regulations 行政法规 o*5|W9
adverse impact 不利影响,负面影响 l E
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adverse opinion 反对意见 )Bd+jli|s
advisory group 咨询组,顾问组 Yx
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agency fee 代理费,代理费用 D/@:wY
aggregate 总计,合计为…… X#+A?>Z]}<
alternation of document and record 变造文件和记录 }{]{
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alternative audit procedures 替代审计程序,备选审计程序 .`xcR]PQ
amend 修改,修订 WmOd1
amortisation 摊销 d~GT w:
analytical capacity 分析能力 8c]\4iau
analytical procedures 分析性程序 _y5b>+
annual financial statements 年度会计报表,年度财务报表 KWN0$*4
appendix 附录,附表 ed>_=i
applicable 适用的 '<4OA!,^)
applicable laws and regulations 适用的法规 :q^g+Bu=
application systems 应用系统 Hdj0! bUx
apply consistently 一贯地执行,一贯地实施 OO53U=NU
appropriate 适当的,合适的; GD~3RnGQ{
征用,挪用 4/Ok/I
appropriate authorization 适当的授权 n'%*vdHKm
appropriateness of audit evidence 审计证据的适当性 !=k\Rr@qx
approval 批准,核准 :jB(!XH
assertion (会计报表上的)认定;确认 BC!l)2
assessed level of control risk 对控制风险的评估,控制风险的评估水平 }Ct_i'Ow
asset 资产,财产 wQ(ME7t
asset restructuring 资产重组 B^{bXhDp
assignment of duties 职责的划分 M*aE)D '
assistant 助理,助理人员 AB}Qd\
associated company 联属公司,联营公司 _x
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association 联合,结合;协会,社团 FW[<;$
assumption 假设,假定 6mMJ$FY+
at a given date 在某一特定时日 `=%[
attestation 鉴证,公证 %o+bO}
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attestation service 鉴证服务 X3X~`~bAD
audit adjustment 审计调整 j!m~ :D
audit areas 审计领域 "wexG]R=5
audit conclusion 审计结论 @oYTJd(v{
audit effectiveness 审计效果 *w>
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audit efficiency 审计效率 U{eC^yjt"o
audit engagement letter 审计业务约定书 "0zMx`Dh
audit evidence 审计证据 #@lr$^M
audit fee 审计费 5
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audit files 审计档案 iT9cw`A^%
audit findings 审计中发现的事项 ,iiWVA"
audit implementation stage 审计实施阶段 Jg;Hg[
audit mark 审计标识 B:+}
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audit materiality 审计重要性 My_fm?n
audit method 审计方法 G?>~w[#mQR
audit objective 审计目标,审计目的 J6NQ5S\
audit of financial statements 会计报表审计,财务报表审计 mj5A*%"W
audit opinion 审计意见 XD%?'uUQ_
audit period 被审计期间,被审计年度 wyAqrf
audit plan 审计计划 ][wS}~):
audit planning 编制审计计划,制定审计计划,审计计划 S,Zjol %p
audit planning stage 审计计划阶段 a[ Txd=b
audit procedure 审计程序 C'7W50b
audit programme 审计程序表,具体审计计划 3]xnKb|W
audit report 审计报告 |mY<TWoX
audit report with a disclaimer of opinion 拒绝表示意见审计报告 90I)"vfW5
audit report with a qualified opinion 有保留意见的审计报告 /x-Ja[kL
audit report with an adverse opinion 否定意见的审计报告 YVu8/D@ o
audit report with dual dates 双重日期审计报告 3S'V>:
audit reporting stage 审计报告阶段 Ob0=ZW`+&
audit responsibility 审计责任 Q7c_;z_
audit results 审计结果 z-$?.?d
audit risk 审计风险 8a.
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audit sampling 审计抽样 &\Cvrxa
audit sampling techniques 审计抽样方法,审计抽样技术 Ra~n:$tg2
audit strategies 审计策略 $.V(_
audit summary 审计总结,审计小结 b39;Sv|#
audit team 审计小组 <uv{/L
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audit test 审计测试 {
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audit trail 审计轨迹 NF&\<2kX
audit work 审计工作 HzbO#)Id-I
audit working paper 审计工作底稿 ufEt"P-X.
audited financial statement 审计会计报表,已审计财务报表 <| Z0|sel
Auditing Guidelines (the~) 审计规范指南 [HQ17
auditing standards 审计准则 pklcRrx,a
audit-oriented working paper (审计)业务类工作底稿 Qyd3e O_
authorisation 授权 l\$_t2U
authorisation of transaction 交易的授权 |W:kzTT-T
availability 可获得性 hn!$?Vo.
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balance 余额;差额;平衡 %qja:'k
balance sheet 资产负债表 r<C^hs&]
bank 银行 :peBQ{bj
bank account 银行账户,银行户头 e$F7wto
bank statement 银行对账单 ?7a<V+V:
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 z^B!-FcIz>
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 5bZ`YO
borrowing 借款,贷款,借债 &L
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branch 分支,分支机构,分店 bIWcL$}4Q
brought forward (账户余额等的)承上年,承上期,承上页 #/
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budget 预算 |G%MiYd
building 建筑物;大楼 s/ZOA[Yux
business conditions 业务情况,经营情况 Txoc
business licence (企业等的)营业执照 8
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business relation 业务关系 -P'>~W,~
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