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 4QODuyl2H
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审计词汇英汉对照 hER]%)#r
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ability to continue as a going concern 持续经营能力 MPx%#'Q
acceptability 可接受性,可接受程度 5Jd(&k8%
acceptable level of detection risk 检查风险的可接受水平 ?4Z`^uy
acceptance of engagement 接受委托 ?zW4|0
accepting the engagement for the first time 首次接受委托 pIBL85Xe
access to asset 对资产的接触 45e-A{G~
according to 根据,依据,依照 XnmQp)nyV
account balance 账户余额 .$5QM&
account for 对……进行会计处理,核算;解释 :/
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accounting 会计,会计学 lB9 9J"A
accounting advisory serve 会计咨询服务 K[JbQ30
accounting firm 会计师事务所 hw
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accounting information 会计信息,会计资料 33dHTV
accounting period 会计期间 aI]EwVz-q
accounting policies 会计政策 'E FP/(2J
accounting professional bodies 会计职业组织,会计职业团体 rnW(<t"
accounting records 会计记录 \^O&){q(9
accounting responsibility 会计责任 %fB]N
accounting service 会计服务 0Z9>%\km_
accounting standards 会计准则 !5lb+%7
Accounting Standards for Business Enterprises 企业会计准则 c\cPmj@
accounting system 会计系统 r w(EI,G
accounting treatment 会计处理 *@`Sx'5!
accuracy 准确性,精确性 53efF
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additional audit procedures 追加审计程序 o?zA
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addressee 收件人,收信人 [@YeQ{
Administration of State-owned Assets (the~) 国有资产管理局 7.Df2_)
administrative laws and regulations 行政法规 gXZl3
adverse impact 不利影响,负面影响 m{T:<:q~
adverse opinion 反对意见 #[$^M:X.
advisory group 咨询组,顾问组 ~JhH ,E
agency fee 代理费,代理费用 }pqnF53
aggregate 总计,合计为…… -I
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alternation of document and record 变造文件和记录 E Dh$UB)
alternative audit procedures 替代审计程序,备选审计程序 aQ
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amend 修改,修订 LYY3*d
amortisation 摊销 BN??3F8C
analytical capacity 分析能力 LbCcOkL/@@
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 _Q XC5i
appendix 附录,附表 66ULR&D8
applicable 适用的 Sep/N"7~t
applicable laws and regulations 适用的法规 (R^X3
application systems 应用系统 L\;n[,.
apply consistently 一贯地执行,一贯地实施 Egy#_ RT{
appropriate 适当的,合适的; j{ QzD^t
征用,挪用 aY:u-1
appropriate authorization 适当的授权 "u29| OY
appropriateness of audit evidence 审计证据的适当性 YU>NGC]}d
approval 批准,核准 Cn6<I {`\
assertion (会计报表上的)认定;确认 ~4-:;8a
assessed level of control risk 对控制风险的评估,控制风险的评估水平 t5t!-w\M$+
asset 资产,财产 G,o5JL"t
asset restructuring 资产重组 +%E)]*Ym
assignment of duties 职责的划分 Klr+\R@(n
assistant 助理,助理人员 |.]sL0;4Z
associated company 联属公司,联营公司 Q`= ,&;T>
association 联合,结合;协会,社团 Lt'FA
assumption 假设,假定 l-/fFy)T
at a given date 在某一特定时日 rnNB!T
attestation 鉴证,公证 N{kp^Byim0
attestation service 鉴证服务 o'Rr2,lVi
audit adjustment 审计调整 hB[VU
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audit areas 审计领域 MKiP3kt8
audit conclusion 审计结论 ULT,>S6r
audit effectiveness 审计效果 OoIs'S-Z#
audit efficiency 审计效率 sKu/VAh
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audit engagement letter 审计业务约定书 wlC7;u
audit evidence 审计证据 Cpg>5N~;L
audit fee 审计费 QVT|6znw
audit files 审计档案 'tJb(X!]q
audit findings 审计中发现的事项 7&O0
audit implementation stage 审计实施阶段 P:8qmDXo
audit mark 审计标识 #{f%b,.yxt
audit materiality 审计重要性 _|^cudRv
audit method 审计方法 X0FTD':f
audit objective 审计目标,审计目的 1iLr
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audit of financial statements 会计报表审计,财务报表审计 ;*+wg5|
audit opinion 审计意见 :<QmG3F
audit period 被审计期间,被审计年度 .#Vup{.
audit plan 审计计划 bz'#YM
audit planning 编制审计计划,制定审计计划,审计计划 NQ3EjARZt
audit planning stage 审计计划阶段 ja2BK\"1:
audit procedure 审计程序 Ea<kc[Q
audit programme 审计程序表,具体审计计划
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audit report 审计报告 ,#V}qSKUS
audit report with a disclaimer of opinion 拒绝表示意见审计报告 yiO/0n Mp
audit report with a qualified opinion 有保留意见的审计报告 ?GT,Y5
audit report with an adverse opinion 否定意见的审计报告 GS)4,.
audit report with dual dates 双重日期审计报告 r)]8zK4;=
audit reporting stage 审计报告阶段 cqd}.D
audit responsibility 审计责任 jA'7@/F/
audit results 审计结果 i8nzPKF2$3
audit risk 审计风险 hI6Tp>b*~
audit sampling 审计抽样 ^.gBHZ
audit sampling techniques 审计抽样方法,审计抽样技术 Oaj$Z-
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audit strategies 审计策略
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audit summary 审计总结,审计小结 SoJ=[5W
audit team 审计小组 goje4;
audit test 审计测试 O[<YYL0
audit trail 审计轨迹 \c(Z?`p]R1
audit work 审计工作 eeM$c`Y<
audit working paper 审计工作底稿 2~B9 (|
audited financial statement 审计会计报表,已审计财务报表 o=)["V
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 Eb~e=){
audit-oriented working paper (审计)业务类工作底稿 zd0[f3~
authorisation 授权 g3*J3I-O
authorisation of transaction 交易的授权 Y'U]!c9
availability 可获得性 k [eWhdSw
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balance 余额;差额;平衡 3uy^o
balance sheet 资产负债表 \$Q?
bank 银行 [}Z!hq
bank account 银行账户,银行户头 \Y$@$)
bank statement 银行对账单 8{B]_:
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barter transaction 易货交易,以物换物交易 W6&mXJ^3L
basis of audit 审计依据 Xaw&41K
basis of preparation (会计报表的)编制基础 w:3CWF4q]
book of account 账目,账簿 ?'/#Gt`
borrowing 借款,贷款,借债 oR@1/lV
branch 分支,分支机构,分店 f+V^q4
brought forward (账户余额等的)承上年,承上期,承上页 {^A,){uX]
budget 预算 ^@f-Ni\
building 建筑物;大楼 j21>\K!p
business conditions 业务情况,经营情况 aS/ MlMf
business licence (企业等的)营业执照 Y+Cqc.JBQ
business relation 业务关系 E oh{+>:6
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