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 )KdEl9 o
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审计词汇英汉对照 I3.cy i
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ability to continue as a going concern 持续经营能力 gq7l>vT.
acceptability 可接受性,可接受程度 "$I8EW/1
acceptable level of detection risk 检查风险的可接受水平 ,%T
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acceptance of engagement 接受委托 <~bvfA=
accepting the engagement for the first time 首次接受委托 ii5dTimRJ
access to asset 对资产的接触 f
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according to 根据,依据,依照 X()yhe_
account balance 账户余额 a 7>^^?
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account for 对……进行会计处理,核算;解释 ["H2H rI2
accounting 会计,会计学 xFScj0Y
accounting advisory serve 会计咨询服务 D~zk2
accounting firm 会计师事务所 YXLZ2-%ohZ
accounting information 会计信息,会计资料 ;S?ei>Q
accounting period 会计期间 @@z5v bs'{
accounting policies 会计政策 NX&Z=ObHu}
accounting professional bodies 会计职业组织,会计职业团体 {+^&7JX
accounting records 会计记录 XY,!vLjL
accounting responsibility 会计责任 P_.zp5>
accounting service 会计服务 ZA7b;{o [
accounting standards 会计准则 B%I<6E[D
Accounting Standards for Business Enterprises 企业会计准则 B'-n
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accounting system 会计系统 cz41
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accounting treatment 会计处理 3kavzB[
accuracy 准确性,精确性 zi_0*znw
additional audit procedures 追加审计程序 NydF'N_1
addressee 收件人,收信人 Oj>;[O"
Administration of State-owned Assets (the~) 国有资产管理局 or`D-x)+@
administrative laws and regulations 行政法规 S=a>rnF
adverse impact 不利影响,负面影响 YS bS.tq
adverse opinion 反对意见 2AXf'IOqE
advisory group 咨询组,顾问组 blKF78
agency fee 代理费,代理费用 aeE~[m
aggregate 总计,合计为…… ew&"n2r
alternation of document and record 变造文件和记录 l@ 5kw]6
alternative audit procedures 替代审计程序,备选审计程序 @Yw>s9X
amend 修改,修订 6Zx)L|B
amortisation 摊销 6SF29[&
analytical capacity 分析能力 GGU>={D)
analytical procedures 分析性程序 he|.Ow
annual financial statements 年度会计报表,年度财务报表 Hyb_>n
appendix 附录,附表 f&I5bPS7}
applicable 适用的 $#-O^0D
applicable laws and regulations 适用的法规 gLwrYG7@
application systems 应用系统 0"l`M5-KP
apply consistently 一贯地执行,一贯地实施 PQrc#dfc|
appropriate 适当的,合适的; J|u_45<
征用,挪用 v(]dIH
appropriate authorization 适当的授权 {ceY:49
appropriateness of audit evidence 审计证据的适当性 )C$pjjo/`
approval 批准,核准 =@P]eK
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assertion (会计报表上的)认定;确认 I`nC\%g
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !>:]k?$b
asset 资产,财产 *{(tg~2'(
asset restructuring 资产重组 g~XR#vl$
assignment of duties 职责的划分 /<k]mY cu
assistant 助理,助理人员 z:;yx
associated company 联属公司,联营公司 o|APsQE
association 联合,结合;协会,社团 g f<vQb|
assumption 假设,假定 ;+*/YTkC+P
at a given date 在某一特定时日 0.&-1pw
attestation 鉴证,公证 dN@C)5pm5`
attestation service 鉴证服务 };g<|v*o
audit adjustment 审计调整 M9.FtQhK/
audit areas 审计领域 m U= 3w
audit conclusion 审计结论 !
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audit effectiveness 审计效果 y\=^p
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audit efficiency 审计效率 GC[Ot~*_
audit engagement letter 审计业务约定书 Jo\karp
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audit evidence 审计证据 _~ 3r*j
audit fee 审计费 deOk>v&U
audit files 审计档案 O f]/tdPp
audit findings 审计中发现的事项 9?uU%9r5P
audit implementation stage 审计实施阶段 ]]T,;|B
audit mark 审计标识 v,Z?pYYo
audit materiality 审计重要性 Yv3P]6c.
audit method 审计方法 )O8w'4P5
audit objective 审计目标,审计目的 ,M Ugw
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audit of financial statements 会计报表审计,财务报表审计 ;P^}2i[q>[
audit opinion 审计意见 k{ulu
audit period 被审计期间,被审计年度 }"STc&1
audit plan 审计计划 "(iQ-g Mm
audit planning 编制审计计划,制定审计计划,审计计划 juQ?k xOB
audit planning stage 审计计划阶段 xmejoOF
audit procedure 审计程序 jxZ_-1
audit programme 审计程序表,具体审计计划 h#Z~x
audit report 审计报告 1]&{6y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 mOJ-M@ME
audit report with a qualified opinion 有保留意见的审计报告 tlgg~MViS
audit report with an adverse opinion 否定意见的审计报告 7
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audit report with dual dates 双重日期审计报告 C?]+(P
audit reporting stage 审计报告阶段 QtLd(&
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audit responsibility 审计责任 v!#koqd1y.
audit results 审计结果 SmV}Wf
audit risk 审计风险 X$=/H 6R5Z
audit sampling 审计抽样 VuuF _y;
audit sampling techniques 审计抽样方法,审计抽样技术 8peK[sz
audit strategies 审计策略 MC1&X'
audit summary 审计总结,审计小结 |<#yXSi
audit team 审计小组 \*Z:w3;r
audit test 审计测试 |eksvO'~
audit trail 审计轨迹 K/$5SN1
audit work 审计工作 >vDi,qmZ
audit working paper 审计工作底稿 -kb;h F}.
audited financial statement 审计会计报表,已审计财务报表 I
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Auditing Guidelines (the~) 审计规范指南 ,uZz?7mO
auditing standards 审计准则 mcWN.
audit-oriented working paper (审计)业务类工作底稿 !gi3J @
authorisation 授权 M&K
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authorisation of transaction 交易的授权 sqO$ka{
availability 可获得性 10tt' :
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balance 余额;差额;平衡 I=;=;-
balance sheet 资产负债表 "5"{~3Gw^
bank 银行 ~n%]u! 6
bank account 银行账户,银行户头 {w]L'0ES[
bank statement 银行对账单 8COGe=+o
barter transaction 易货交易,以物换物交易 o[g]Va*8
basis of audit 审计依据 Vg7BK%
basis of preparation (会计报表的)编制基础 Z& bIjp
book of account 账目,账簿 GK{~n
borrowing 借款,贷款,借债 :MGIp%3
branch 分支,分支机构,分店 0QBK(_O`
brought forward (账户余额等的)承上年,承上期,承上页 X(Lz&fkd
budget 预算 ~I@ %ysR
building 建筑物;大楼 +<)H2
business conditions 业务情况,经营情况 [@0Hmd7
business licence (企业等的)营业执照 8<
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business relation 业务关系 /EwNMU*6
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