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 6'/ #+,d'
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审计词汇英汉对照 N['.BN
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ability to continue as a going concern 持续经营能力 CrLrw T
acceptability 可接受性,可接受程度 EwN}l
acceptable level of detection risk 检查风险的可接受水平 s_Sk0}e
acceptance of engagement 接受委托 Dtk=[;"k2a
accepting the engagement for the first time 首次接受委托 z_HdISy0
access to asset 对资产的接触 w{KavU5W
according to 根据,依据,依照 L,\
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account balance 账户余额 KoT\pY^7\
account for 对……进行会计处理,核算;解释 ^W^OfY
accounting 会计,会计学 7
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accounting advisory serve 会计咨询服务 eFgA 8kY)
accounting firm 会计师事务所 ;uJMG
accounting information 会计信息,会计资料 9w"*y#_
accounting period 会计期间 DQ3<$0
accounting policies 会计政策 &~CI<\o P
accounting professional bodies 会计职业组织,会计职业团体 LV Ge]
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accounting records 会计记录 ]M=&+c>H~
accounting responsibility 会计责任 /:
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accounting service 会计服务 CJ
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accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 4s-!7
accounting system 会计系统 sC'`~}C
accounting treatment 会计处理 3fj4%P"
accuracy 准确性,精确性 ^q5#ihM
additional audit procedures 追加审计程序 !L(^(;$Kgr
addressee 收件人,收信人 k[xSbs'
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Administration of State-owned Assets (the~) 国有资产管理局 Ud?Q%)X
administrative laws and regulations 行政法规 %b$>qW\*&
adverse impact 不利影响,负面影响 D*jM1w_`
adverse opinion 反对意见 -@'FW*b
advisory group 咨询组,顾问组 Wr
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agency fee 代理费,代理费用 1EK*g;H
aggregate 总计,合计为…… ytImB`'\
alternation of document and record 变造文件和记录 m
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alternative audit procedures 替代审计程序,备选审计程序 ch]IzdD
amend 修改,修订 M`_0C38
amortisation 摊销 sJZiI}Xc
analytical capacity 分析能力 9up3[F$
analytical procedures 分析性程序 )~>YH*g
annual financial statements 年度会计报表,年度财务报表 dtDFoETz
appendix 附录,附表 '1[Ft03
applicable 适用的 \fOEqe*5SM
applicable laws and regulations 适用的法规 $xsd~L&
application systems 应用系统 ]Wup/o
apply consistently 一贯地执行,一贯地实施 z{q`G wW
appropriate 适当的,合适的; KI.unP%
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appropriate authorization 适当的授权 g)-te+?6
appropriateness of audit evidence 审计证据的适当性 PCA4k.,T
approval 批准,核准 3]hWfj1m2
assertion (会计报表上的)认定;确认 4euO1=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 6BlXLQ,8q
asset 资产,财产 sOY:e/_F
asset restructuring 资产重组 ;uW FHc5@B
assignment of duties 职责的划分 pH;%ELZ
assistant 助理,助理人员 y =@N|f!
associated company 联属公司,联营公司 6)J#OKZ
association 联合,结合;协会,社团 /Oono6j
assumption 假设,假定 ]~-r}`]
at a given date 在某一特定时日 P>T"cv
attestation 鉴证,公证 {
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attestation service 鉴证服务 }H4RR}g
audit adjustment 审计调整 ]9-\~Mwh
audit areas 审计领域 XW9!p.*.U
audit conclusion 审计结论 }Jw,>}
audit effectiveness 审计效果 }JfjX'
audit efficiency 审计效率 /reX{Y
audit engagement letter 审计业务约定书 @HW*09TG
audit evidence 审计证据 :Tc^y
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audit fee 审计费 ^Cmyx3O^
audit files 审计档案 E^PB)D(.
audit findings 审计中发现的事项 llDJ@
audit implementation stage 审计实施阶段 0x7'^Z>-oe
audit mark 审计标识 kza5ab
audit materiality 审计重要性 R]dg_Da
audit method 审计方法
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audit objective 审计目标,审计目的 fM
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audit of financial statements 会计报表审计,财务报表审计 Bx!-"e
audit opinion 审计意见 tkhCw/
audit period 被审计期间,被审计年度 ]4{H+rw
audit plan 审计计划 >/\'zi]L
audit planning 编制审计计划,制定审计计划,审计计划 'yth'[
audit planning stage 审计计划阶段 BY*Q_Et
audit procedure 审计程序 8fb'yjIC
audit programme 审计程序表,具体审计计划 uEYt
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audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 WHI`/FM
audit report with a qualified opinion 有保留意见的审计报告 hSMH,^Io$
audit report with an adverse opinion 否定意见的审计报告 ':W[ A
audit report with dual dates 双重日期审计报告 ] - .aL
audit reporting stage 审计报告阶段 +
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audit responsibility 审计责任 :]c3|J
audit results 审计结果 -&;TA0~;
audit risk 审计风险 >+waX"e
audit sampling 审计抽样 q;U,s)Uz^
audit sampling techniques 审计抽样方法,审计抽样技术 ~Z+%d9ode
audit strategies 审计策略 8f7>?BUS,
audit summary 审计总结,审计小结 7|D +Ihy;
audit team 审计小组 OTp]Xe/
audit test 审计测试 :
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audit trail 审计轨迹
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audit work 审计工作 S$k&vc(0
audit working paper 审计工作底稿 K>9 ()XT)
audited financial statement 审计会计报表,已审计财务报表 OH"XrCX7n
Auditing Guidelines (the~) 审计规范指南 h$=2 p5'-
auditing standards 审计准则 Q^I\cAIB
audit-oriented working paper (审计)业务类工作底稿 TKjFp%
authorisation 授权 |M_UQ
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authorisation of transaction 交易的授权 <1pEwI~
availability 可获得性 bxWa oWE0
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balance 余额;差额;平衡 0g\(+Qg^
balance sheet 资产负债表 s79r@])=
bank 银行 !-Y3V"
bank account 银行账户,银行户头 8X0z~&
bank statement 银行对账单 I0a<%;JJW
barter transaction 易货交易,以物换物交易 <t,x RBk
basis of audit 审计依据 @P"p+
basis of preparation (会计报表的)编制基础 c"Sq~X
book of account 账目,账簿 |)81Lz
borrowing 借款,贷款,借债 "\=U)CJ
branch 分支,分支机构,分店 go"Hf_
brought forward (账户余额等的)承上年,承上期,承上页 W%)Y#C
budget 预算 05k0n E
building 建筑物;大楼 bF(f*u
business conditions 业务情况,经营情况 ]:f%l
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business licence (企业等的)营业执照 0RK!/:'
business relation 业务关系 |I|fMF2K
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