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 Mt(;7q@1c
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审计词汇英汉对照 '=>l& ;
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ability to continue as a going concern 持续经营能力 d8/KTl
acceptability 可接受性,可接受程度 ^97\TmzP{
acceptable level of detection risk 检查风险的可接受水平 -v?)E
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acceptance of engagement 接受委托 MHAWnH8
accepting the engagement for the first time 首次接受委托 %jj\w>
access to asset 对资产的接触 S)G*+)
according to 根据,依据,依照 0`"DYJ}d
account balance 账户余额 M0"}>`1lJ
account for 对……进行会计处理,核算;解释 Xm[Cgt_?
accounting 会计,会计学 , @dhJ8/
accounting advisory serve 会计咨询服务 Pxe7 \e
accounting firm 会计师事务所 hZeF? G)L'
accounting information 会计信息,会计资料 gYvT'72
accounting period 会计期间 SSa0x9T
accounting policies 会计政策 A<[X@o}92
accounting professional bodies 会计职业组织,会计职业团体 8Z(\iZ5Rgj
accounting records 会计记录 ??=
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accounting responsibility 会计责任 {DbWk>[DkG
accounting service 会计服务 F=~LVaF/_
accounting standards 会计准则 y'U-y"7y
Accounting Standards for Business Enterprises 企业会计准则 }n$I #G}\/
accounting system 会计系统 Rln@9muXA
accounting treatment 会计处理 :V:siI
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accuracy 准确性,精确性 K&/!3vc
additional audit procedures 追加审计程序 \xex
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addressee 收件人,收信人 o.KE=zp&z
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 (j884bu
adverse impact 不利影响,负面影响 wVtBH
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adverse opinion 反对意见 I"r[4>>B>0
advisory group 咨询组,顾问组 BMovl4*5
agency fee 代理费,代理费用 V?o%0V
aggregate 总计,合计为…… 7?"-NrW~
alternation of document and record 变造文件和记录 r>x
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alternative audit procedures 替代审计程序,备选审计程序 LFPYnK
amend 修改,修订 /7p1y v
amortisation 摊销 ;>h:VnV(>(
analytical capacity 分析能力 m15> ^i^W
analytical procedures 分析性程序 C?lZu\L
annual financial statements 年度会计报表,年度财务报表 H(F9&6}
appendix 附录,附表 {
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applicable 适用的 m0+'BC{$u
applicable laws and regulations 适用的法规 '=]|"
application systems 应用系统 :,Ad1(
apply consistently 一贯地执行,一贯地实施 vON1\$bu`
appropriate 适当的,合适的; 5{O9<~,
征用,挪用 k|[86<&[
appropriate authorization 适当的授权 pl5Q2zq%
appropriateness of audit evidence 审计证据的适当性 fd*<m8
approval 批准,核准 8VR!
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assertion (会计报表上的)认定;确认 K8g9IZ*lT
assessed level of control risk 对控制风险的评估,控制风险的评估水平 x]<0Kq9K
asset 资产,财产 f^9ntos|
asset restructuring 资产重组 LQ.0"6oj
assignment of duties 职责的划分 ^fxS=Qs+
assistant 助理,助理人员 )5U2-g#U
associated company 联属公司,联营公司 so@wUxF
association 联合,结合;协会,社团 :`20i*
assumption 假设,假定 A6%~+9
at a given date 在某一特定时日 @c^g<
attestation 鉴证,公证 &1,{.:@e
attestation service 鉴证服务 W``
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audit adjustment 审计调整 SH#!
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audit areas 审计领域 &<oDl_^
audit conclusion 审计结论 b<"LUM*;
audit effectiveness 审计效果 XI58Cy*!
audit efficiency 审计效率 &Y|AX2KUC
audit engagement letter 审计业务约定书 dn|OY.`|
audit evidence 审计证据 37nGFH`K2m
audit fee 审计费 >q)VHV9P
audit files 审计档案 rz]M}!>k
audit findings 审计中发现的事项 <CY<-H
audit implementation stage 审计实施阶段 p-,(P+Np
audit mark 审计标识 rWD*DmY@"
audit materiality 审计重要性 +a}>cAj*
audit method 审计方法 Sx}61 ?
audit objective 审计目标,审计目的 R\,qL-Br
audit of financial statements 会计报表审计,财务报表审计 &)#bdt[
audit opinion 审计意见 =Z}=n S?4
audit period 被审计期间,被审计年度 $ J)2E g
audit plan 审计计划 w@&
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audit planning 编制审计计划,制定审计计划,审计计划 h^=9R6im
audit planning stage 审计计划阶段 vDp|9VY?
audit procedure 审计程序 /eNDv(g)M
audit programme 审计程序表,具体审计计划 $7'KcG
audit report 审计报告 GP;UuQz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Xwt}WSdF`k
audit report with a qualified opinion 有保留意见的审计报告 fVx_]5jM
audit report with an adverse opinion 否定意见的审计报告 `CF.-Vl3J#
audit report with dual dates 双重日期审计报告 LP:F'Q:<
audit reporting stage 审计报告阶段 m. "T3K
audit responsibility 审计责任 M5<cHE
audit results 审计结果 l fJ
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audit risk 审计风险 N(=\S:
audit sampling 审计抽样 w^wh|'u^_@
audit sampling techniques 审计抽样方法,审计抽样技术 [3fmhc
audit strategies 审计策略 `as6IMqJD
audit summary 审计总结,审计小结 1JWo~E'
audit team 审计小组 %:/?eZ
audit test 审计测试 yjj)+eJ(Q
audit trail 审计轨迹 ooIA#u
audit work 审计工作 .l}oxWWoS
audit working paper 审计工作底稿 .rs\%M|X
audited financial statement 审计会计报表,已审计财务报表 \1mTKw)S
Auditing Guidelines (the~) 审计规范指南 !J-oGs\ u
auditing standards 审计准则 gtlyQ
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audit-oriented working paper (审计)业务类工作底稿 $61j_;WF`
authorisation 授权 G+zIh}9
authorisation of transaction 交易的授权
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availability 可获得性 ?Q G?F9?
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balance 余额;差额;平衡
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balance sheet 资产负债表 N@G~+GCxL
bank 银行 8KyF0r?
bank account 银行账户,银行户头 Z2^B.r#
bank statement 银行对账单 ^U[yk'!Y
barter transaction 易货交易,以物换物交易 !@wG22iC4d
basis of audit 审计依据 lz88//@gZ
basis of preparation (会计报表的)编制基础 DfV'1s4y
book of account 账目,账簿 cOo@UU P
borrowing 借款,贷款,借债 p{S#>JTr
branch 分支,分支机构,分店 -G@:
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brought forward (账户余额等的)承上年,承上期,承上页 .:V4>
budget 预算 mdy+ >e<
building 建筑物;大楼 _5&LV2
business conditions 业务情况,经营情况 j#[%-nOT
business licence (企业等的)营业执照 D;QV`Z%I
business relation 业务关系 ]?A-D,!(
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