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 MjC%6%HI
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审计词汇英汉对照 /$,=>
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ability to continue as a going concern 持续经营能力 ld}$Tsy0
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 lkg*AAR?'
acceptance of engagement 接受委托 ]UT|BE4v
accepting the engagement for the first time 首次接受委托 *yq]
access to asset 对资产的接触 cCGXB|9fYR
according to 根据,依据,依照 *;E+9^:V
account balance 账户余额 /.YAFH|i)"
account for 对……进行会计处理,核算;解释 {FY[|:Cp
accounting 会计,会计学 .4FcZJvy
accounting advisory serve 会计咨询服务 */y]!<\v!k
accounting firm 会计师事务所 M.N~fSJ
accounting information 会计信息,会计资料 0uO=wOIhH
accounting period 会计期间 H&Y{jqua
accounting policies 会计政策 cNlY=L
accounting professional bodies 会计职业组织,会计职业团体 EvQwGt1)P
accounting records 会计记录 ]~S+nlyd<
accounting responsibility 会计责任 yL
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accounting service 会计服务 DbU;jorwu
accounting standards 会计准则 8{SU?MHQLE
Accounting Standards for Business Enterprises 企业会计准则 uE#,c\[8
accounting system 会计系统 t`YZ)>Ws
accounting treatment 会计处理 6.h
accuracy 准确性,精确性 auTTvJ
additional audit procedures 追加审计程序 Evq Ai/(g
addressee 收件人,收信人 N^(lUba
Administration of State-owned Assets (the~) 国有资产管理局 {hRie+
administrative laws and regulations 行政法规 L\wpS1L(
adverse impact 不利影响,负面影响 oXlxPN39
adverse opinion 反对意见 k7|z$=zY
advisory group 咨询组,顾问组 L@n6N|[_
agency fee 代理费,代理费用 h<'5q&y
aggregate 总计,合计为…… Vm;Qw
alternation of document and record 变造文件和记录 wEnuUC4j
alternative audit procedures 替代审计程序,备选审计程序 ~/jxB)t
amend 修改,修订 O< tnM<"(
amortisation 摊销 4!~
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analytical capacity 分析能力 \btR^;_\A
analytical procedures 分析性程序 ,mjfZ*N
annual financial statements 年度会计报表,年度财务报表 VMZ]n%XRXW
appendix 附录,附表 G9n /S=R?
applicable 适用的
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applicable laws and regulations 适用的法规 SAG`^t
application systems 应用系统 p=_XMh`;
apply consistently 一贯地执行,一贯地实施 '*N9"C
appropriate 适当的,合适的; EhIV(q9x
征用,挪用 u2-@?yt
appropriate authorization 适当的授权 r3H}*Wpf
appropriateness of audit evidence 审计证据的适当性 P A6KX5
approval 批准,核准 N`<4:v[P
assertion (会计报表上的)认定;确认 x #tu
assessed level of control risk 对控制风险的评估,控制风险的评估水平 -e{)v' C)
asset 资产,财产 qH
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asset restructuring 资产重组 C?6
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assignment of duties 职责的划分 EN-H4F
assistant 助理,助理人员
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associated company 联属公司,联营公司 ?wLdW1&PpX
association 联合,结合;协会,社团 tSb?
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assumption 假设,假定 _iGU|$a
at a given date 在某一特定时日 yD[zzEuQ
attestation 鉴证,公证 ^s2m\Q(
attestation service 鉴证服务 t$H':l0
audit adjustment 审计调整
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audit areas 审计领域 j(%gMVu
audit conclusion 审计结论 2fzKdkJhe
audit effectiveness 审计效果 ?{"XrQw
audit efficiency 审计效率 9'n))%CZ.
audit engagement letter 审计业务约定书 V/3 {^Fcr
audit evidence 审计证据 h
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audit fee 审计费 {}g %"mi#
audit files 审计档案 bvipbf[m<
audit findings 审计中发现的事项 %Ui{=920
audit implementation stage 审计实施阶段 3'[Rvy{
audit mark 审计标识 % QPWw~}:
audit materiality 审计重要性 >,>;)B@J
audit method 审计方法 Gpdv]SON{
audit objective 审计目标,审计目的 [;?"R-V"z
audit of financial statements 会计报表审计,财务报表审计 Bn~\HW\Lh
audit opinion 审计意见 .Na&I)udX.
audit period 被审计期间,被审计年度 6.U"_%
audit plan 审计计划 iY
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audit planning 编制审计计划,制定审计计划,审计计划 G{NSAaD[
audit planning stage 审计计划阶段 +z:CZ(fb
audit procedure 审计程序 QN_)3lm
audit programme 审计程序表,具体审计计划 -XBKOybHBO
audit report 审计报告 K,eqD<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *?_qE
audit report with a qualified opinion 有保留意见的审计报告 YVB%
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audit report with an adverse opinion 否定意见的审计报告 ptV4s=G2
audit report with dual dates 双重日期审计报告 {H=oxa
audit reporting stage 审计报告阶段 \}$*}gW[}
audit responsibility 审计责任 r]k*7PK
audit results 审计结果 lo+xo;Nd
audit risk 审计风险 ZjU=~)O}H
audit sampling 审计抽样 kqVg2#<@M
audit sampling techniques 审计抽样方法,审计抽样技术 (O8,zqP9l
audit strategies 审计策略 ${hyNt
audit summary 审计总结,审计小结 [1z{T(dh
audit team 审计小组 {q&@nm40
audit test 审计测试 eM?rc55|
audit trail 审计轨迹 '8)Wd"[
audit work 审计工作 gB]C&Q
audit working paper 审计工作底稿 ==]Z \jk
audited financial statement 审计会计报表,已审计财务报表 'FShNY5
Auditing Guidelines (the~) 审计规范指南 2c}B
auditing standards 审计准则 =
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audit-oriented working paper (审计)业务类工作底稿 Z0e-W:&;kF
authorisation 授权 HUj+-
authorisation of transaction 交易的授权 $brKl8P
availability 可获得性
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balance 余额;差额;平衡 hzaLx8L
balance sheet 资产负债表 >9-Dd)<
bank 银行 QF\kPk(CtD
bank account 银行账户,银行户头 !xkj30O(G
bank statement 银行对账单 Uh|TDuM
barter transaction 易货交易,以物换物交易 mR" uhm}q
basis of audit 审计依据 R=`U 4Ml;
basis of preparation (会计报表的)编制基础 3PfiQ|/b
book of account 账目,账簿 8NnhT E
borrowing 借款,贷款,借债 }%
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branch 分支,分支机构,分店 kr^0% A
brought forward (账户余额等的)承上年,承上期,承上页 D899gGe
budget 预算 z4CJn[m9
building 建筑物;大楼 r+o_t2_b*
business conditions 业务情况,经营情况 ('=Z}~
business licence (企业等的)营业执照 #`/bQ~s
business relation 业务关系 S#,+Z7
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