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 "bz.nE*
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审计词汇英汉对照 )@<HG$#
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ability to continue as a going concern 持续经营能力 :
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acceptability 可接受性,可接受程度 +??pej]Rp
acceptable level of detection risk 检查风险的可接受水平 %/BBl$~ji
acceptance of engagement 接受委托 IJC]Al,df
accepting the engagement for the first time 首次接受委托 8"A0@fNz
access to asset 对资产的接触 5=Y(.}6
according to 根据,依据,依照 [Fv_~F491
account balance 账户余额 Qwp2h"t`
account for 对……进行会计处理,核算;解释 {1+meE
accounting 会计,会计学 ],vid1E
accounting advisory serve 会计咨询服务 $ab{GxmX'4
accounting firm 会计师事务所 F"QJ)F
accounting information 会计信息,会计资料 jUDE)~h
accounting period 会计期间 Ocz21gl-?`
accounting policies 会计政策 nU 0##
accounting professional bodies 会计职业组织,会计职业团体 1~j,A[&|<
accounting records 会计记录 @jq H8
accounting responsibility 会计责任 vu&ny&=`
accounting service 会计服务 lTVz'ys
accounting standards 会计准则 F5OQM?J
Accounting Standards for Business Enterprises 企业会计准则 !)}D_9{
accounting system 会计系统 Pn L?zae
accounting treatment 会计处理 )6eFYt%c
accuracy 准确性,精确性 uo*lW2&U
additional audit procedures 追加审计程序 M:L-j{?y_
addressee 收件人,收信人 P.(z)!]
Administration of State-owned Assets (the~) 国有资产管理局 %d<UMbS^
administrative laws and regulations 行政法规 cVYu(ssC4
adverse impact 不利影响,负面影响 bJk
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adverse opinion 反对意见 k(v &+v
advisory group 咨询组,顾问组 Ga
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agency fee 代理费,代理费用 /||8j.Tm
aggregate 总计,合计为…… c8HETs1
alternation of document and record 变造文件和记录 kBY#=e).
alternative audit procedures 替代审计程序,备选审计程序 c(Fo-4K
amend 修改,修订 JvaHH!>d/
amortisation 摊销 RWoVN$i>
analytical capacity 分析能力 }=.C~f]A
analytical procedures 分析性程序 P ?96;
annual financial statements 年度会计报表,年度财务报表 2wgcVQ
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appendix 附录,附表 nA%8
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applicable 适用的 dj}P|v/;z
applicable laws and regulations 适用的法规 $$*0bRfd4=
application systems 应用系统 s?fEorG
apply consistently 一贯地执行,一贯地实施 :c`djM^ll
appropriate 适当的,合适的; 7|Iq4@IT
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appropriate authorization 适当的授权 KXUJ*l-5
appropriateness of audit evidence 审计证据的适当性 ey\(*Tu9
approval 批准,核准 6Q&i=!fQ
assertion (会计报表上的)认定;确认 Zm(}~C29
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Ye^xV,U@
asset 资产,财产 6;Mv)|FJF
asset restructuring 资产重组 [|YJg]i-
assignment of duties 职责的划分 1{
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assistant 助理,助理人员 . TNJuuO
associated company 联属公司,联营公司 w;J#+ik
association 联合,结合;协会,社团 Eh[NKgYL
assumption 假设,假定 RLGIST`
at a given date 在某一特定时日 k9c`[M
attestation 鉴证,公证 e`)zR'As
attestation service 鉴证服务 FY]Et=p
audit adjustment 审计调整 >R.!Qze\G
audit areas 审计领域 u!b0<E
audit conclusion 审计结论 $cLZ,N24
audit effectiveness 审计效果 ZJ[p7XP
audit efficiency 审计效率 APU~y5vG (
audit engagement letter 审计业务约定书 9Z3Vf[n5\
audit evidence 审计证据 t 1G2A`
audit fee 审计费 s5X51#J#~
audit files 审计档案 :z$+leNH\
audit findings 审计中发现的事项 eEeK ]8@
audit implementation stage 审计实施阶段 qVds
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audit mark 审计标识 _cJ\A0h^
audit materiality 审计重要性 q@Zeu\T,*#
audit method 审计方法 +Lo,*
audit objective 审计目标,审计目的 Cio(Ptt:
audit of financial statements 会计报表审计,财务报表审计 |voZ0U
audit opinion 审计意见 '2{60t_A
audit period 被审计期间,被审计年度 KnK\X>:
audit plan 审计计划 b'RBel;W
audit planning 编制审计计划,制定审计计划,审计计划 R]o2_r7N"}
audit planning stage 审计计划阶段 0 Gq<APtr
audit procedure 审计程序 W@~a#~1O
audit programme 审计程序表,具体审计计划 V<d`
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audit report 审计报告 nNRc@9Lt
audit report with a disclaimer of opinion 拒绝表示意见审计报告 R5<:3tk=X
audit report with a qualified opinion 有保留意见的审计报告 i^rHZmT
audit report with an adverse opinion 否定意见的审计报告 ;|oem\dKv
audit report with dual dates 双重日期审计报告 B5]nP
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audit reporting stage 审计报告阶段 xB}B1H%
audit responsibility 审计责任 ~sCdvBA
audit results 审计结果 zZ8:>2Ps(
audit risk 审计风险 x0xQFlGk
audit sampling 审计抽样 Vj[,o
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audit sampling techniques 审计抽样方法,审计抽样技术 ?jnbm'~S
audit strategies 审计策略 QVD^p;b
audit summary 审计总结,审计小结 c2yZvi
audit team 审计小组 AQ,%5MeqJ
audit test 审计测试 m .^WSy
audit trail 审计轨迹 .?r}3Ch
audit work 审计工作 {%X[Snv
audit working paper 审计工作底稿 N2C f(
audited financial statement 审计会计报表,已审计财务报表 ]yas]5H
Auditing Guidelines (the~) 审计规范指南 .y#>mXm>
auditing standards 审计准则 IZxr;\dq6
audit-oriented working paper (审计)业务类工作底稿 ~JOC8dO
authorisation 授权 $XFFNE`%
authorisation of transaction 交易的授权 \%.&$z3wz
availability 可获得性 z@xkE ,j>
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balance 余额;差额;平衡 <{.pYrn
balance sheet 资产负债表 T?D]]x
bank 银行 |PLWF[+t8
bank account 银行账户,银行户头 ^]$rh.7&
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 (KT+7j0^
basis of audit 审计依据 H(Ad"1~.#
basis of preparation (会计报表的)编制基础 prVqV-S6TY
book of account 账目,账簿 9NqZ&S
borrowing 借款,贷款,借债 <;dFiI-GO#
branch 分支,分支机构,分店 - 4S4I
brought forward (账户余额等的)承上年,承上期,承上页 IVG77+O# }
budget 预算 DXfQy6
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building 建筑物;大楼 6,skF^
business conditions 业务情况,经营情况 ,v(ikPzd
business licence (企业等的)营业执照 YU1z\pK
business relation 业务关系 #M:Vwn
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