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
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审计词汇英汉对照 ](eN@Xi&@
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ability to continue as a going concern 持续经营能力 ?R-9W+U%f
acceptability 可接受性,可接受程度 YpUp@/"
acceptable level of detection risk 检查风险的可接受水平 .Hc(y7HV
acceptance of engagement 接受委托 e4I^!5)N
accepting the engagement for the first time 首次接受委托 }X;U|]d
access to asset 对资产的接触 $|KaBx1
according to 根据,依据,依照 hF3&i=;.
account balance 账户余额 4yaxl\2
account for 对……进行会计处理,核算;解释 *2}O-e
accounting 会计,会计学 ec Oy6@UDY
accounting advisory serve 会计咨询服务 \n9A^v`F/
accounting firm 会计师事务所 y[O-pD`
accounting information 会计信息,会计资料
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accounting period 会计期间 8hA^`Y
accounting policies 会计政策 A =Dhod
accounting professional bodies 会计职业组织,会计职业团体 )'Wb&A'
accounting records 会计记录 W9t"aZor
accounting responsibility 会计责任 7@a 0$coP
accounting service 会计服务 7GZgu$'
accounting standards 会计准则 zH=!*[d8
Accounting Standards for Business Enterprises 企业会计准则 G6K
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accounting system 会计系统 #JA}3]
accounting treatment 会计处理 )a=/8ofe
accuracy 准确性,精确性 }<MR`h1
additional audit procedures 追加审计程序 R7~Yw*#,
addressee 收件人,收信人 iA!7E;o
Administration of State-owned Assets (the~) 国有资产管理局 t ]c{c#N/
administrative laws and regulations 行政法规 %lr|xX
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 Bn]K+h\E
advisory group 咨询组,顾问组 TO;.eN!sv
agency fee 代理费,代理费用 I~'*$l
aggregate 总计,合计为…… n,P5o_^:
alternation of document and record 变造文件和记录 R*1kR|*_)
alternative audit procedures 替代审计程序,备选审计程序 3Dm8[o$Z
amend 修改,修订 ovf/;Q/}
amortisation 摊销 }8'&r(cN4
analytical capacity 分析能力 5;)*T6Y
analytical procedures 分析性程序 ^_p%Yv
annual financial statements 年度会计报表,年度财务报表 YEYY}/YX
appendix 附录,附表 A%Z)wz{
applicable 适用的
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applicable laws and regulations 适用的法规 o%M<-l"!/
application systems 应用系统 7Tf]:4Y"
apply consistently 一贯地执行,一贯地实施 S"snB/
appropriate 适当的,合适的; cJn HW
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appropriate authorization 适当的授权 v4*rPGv
appropriateness of audit evidence 审计证据的适当性 f?Bj _z
approval 批准,核准 qH%")7>
assertion (会计报表上的)认定;确认 `GQ{*_-
assessed level of control risk 对控制风险的评估,控制风险的评估水平 eIPG#A
asset 资产,财产 V7=SV:+1or
asset restructuring 资产重组 -E&e1u,Mi
assignment of duties 职责的划分 6k])Kl J2;
assistant 助理,助理人员 KSs 1CF'i
associated company 联属公司,联营公司 Uhh
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association 联合,结合;协会,社团 ,[48Mspp
assumption 假设,假定 N:+
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at a given date 在某一特定时日 Mxz,wfaH>
attestation 鉴证,公证 c"gsB!xh
attestation service 鉴证服务 {LE&ylE
audit adjustment 审计调整 ^!:"Q3
audit areas 审计领域 ?~ULIO'
audit conclusion 审计结论 X=p"5hhfn
audit effectiveness 审计效果 o96:4j4
audit efficiency 审计效率 p{;i& HNdp
audit engagement letter 审计业务约定书 yOHXY&
audit evidence 审计证据 {_ V0
audit fee 审计费 8KjRCm,I
audit files 审计档案 |ek
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audit findings 审计中发现的事项 T|'&K:[TJ
audit implementation stage 审计实施阶段 gb-{2p>}
audit mark 审计标识 u>cC O'q
audit materiality 审计重要性 }HZ{(?
audit method 审计方法 W=-|`
audit objective 审计目标,审计目的 mv
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audit of financial statements 会计报表审计,财务报表审计 A! 6r/
audit opinion 审计意见 O+.*lo
audit period 被审计期间,被审计年度 zQuM !.
audit plan 审计计划 SX+RBVZU
audit planning 编制审计计划,制定审计计划,审计计划 !Rw&DFU
audit planning stage 审计计划阶段 `6w#8}
audit procedure 审计程序 }Zl"9A#K
audit programme 审计程序表,具体审计计划 SN]LeXesS
audit report 审计报告 L`K;IV%;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 RtF8A5ys
audit report with a qualified opinion 有保留意见的审计报告 F&@ |M(
audit report with an adverse opinion 否定意见的审计报告 Pern*x9$
audit report with dual dates 双重日期审计报告 o'UHStk
audit reporting stage 审计报告阶段 ()|3
audit responsibility 审计责任 aw$Y`6,S
audit results 审计结果 `1'5j "v
audit risk 审计风险 l)@:T|)c
audit sampling 审计抽样 6$e]i|e
audit sampling techniques 审计抽样方法,审计抽样技术 f$D@*33ft
audit strategies 审计策略 >!BFt$sd
audit summary 审计总结,审计小结 ju{%'D!d9
audit team 审计小组 \|+/0USn
audit test 审计测试 ?JqjYI{$
audit trail 审计轨迹 B?(4f2yE
audit work 审计工作 j@P5(3r
audit working paper 审计工作底稿 ePA;:8)_j
audited financial statement 审计会计报表,已审计财务报表 G=$}5; t
Auditing Guidelines (the~) 审计规范指南 5H.Db
auditing standards 审计准则 %8D?$v"#Z
audit-oriented working paper (审计)业务类工作底稿 {e9Y
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authorisation 授权 YN#XmX%
authorisation of transaction 交易的授权 ZgF/;8!~V-
availability 可获得性 s-6:N9-
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balance 余额;差额;平衡 fv==Gu%{
balance sheet 资产负债表 ,ep9V,+|
bank 银行 FzhT$7Gw
bank account 银行账户,银行户头 qX@9N=g`#O
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 ZLJNw0!=|t
basis of audit 审计依据 "L_-}BK
basis of preparation (会计报表的)编制基础 plku-O;]
book of account 账目,账簿 JD&U}dJ
borrowing 借款,贷款,借债 ~07RFR
branch 分支,分支机构,分店 YN^jm
brought forward (账户余额等的)承上年,承上期,承上页 j`9Nwa
budget 预算 qy9i9$8
building 建筑物;大楼 -A;w$j6*
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 uGCtLA+sL
business relation 业务关系
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