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 _JR4
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审计词汇英汉对照 {H])Fob
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ability to continue as a going concern 持续经营能力 ,l0s(Cg
acceptability 可接受性,可接受程度 Q=^}B}G
acceptable level of detection risk 检查风险的可接受水平 5VG@Q%
acceptance of engagement 接受委托 B2845~\.
accepting the engagement for the first time 首次接受委托 XJ?@l3D:
access to asset 对资产的接触 ,x{5,K.yWq
according to 根据,依据,依照 D|=QsWZI
account balance 账户余额 V{d"cs>9
account for 对……进行会计处理,核算;解释 i3e|j(Gs4
accounting 会计,会计学 Cs]xs9
accounting advisory serve 会计咨询服务 LR9'BUfFv
accounting firm 会计师事务所 g^0
accounting information 会计信息,会计资料 R`1$z8$
accounting period 会计期间 A%Bz52yg
accounting policies 会计政策 ~gBqkZ# y?
accounting professional bodies 会计职业组织,会计职业团体 b]|7{yMV
accounting records 会计记录 ,(c="L4[
accounting responsibility 会计责任 kY_UY~E
accounting service 会计服务 l@j!j]nE
accounting standards 会计准则 YLFTf1G9
Accounting Standards for Business Enterprises 企业会计准则 2B!nLLCp+
accounting system 会计系统 u{H_q&1
accounting treatment 会计处理 X='4N<
accuracy 准确性,精确性 @&EP&
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additional audit procedures 追加审计程序 6PPvfD^
addressee 收件人,收信人 X0!48fL*
Administration of State-owned Assets (the~) 国有资产管理局 \H" (*["&
administrative laws and regulations 行政法规 Q| xPm:
adverse impact 不利影响,负面影响 UI8M<
adverse opinion 反对意见 Q'A->I<;_s
advisory group 咨询组,顾问组 4tu2%Og)?
agency fee 代理费,代理费用 ^8MgNVoJ)
aggregate 总计,合计为…… VFYJXR{
alternation of document and record 变造文件和记录 Nm;ka&'
alternative audit procedures 替代审计程序,备选审计程序 E*
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amend 修改,修订 %"KBX~3+Kj
amortisation 摊销 wkIH<w|jb
analytical capacity 分析能力 UyF]gO
analytical procedures 分析性程序 [6/%ynlP
annual financial statements 年度会计报表,年度财务报表 @NyCMe;]
appendix 附录,附表 .5I1wRN49
applicable 适用的 z ,ledTl
applicable laws and regulations 适用的法规 fq F1-%
application systems 应用系统 pkxW19h*0
apply consistently 一贯地执行,一贯地实施 q g%<>B&"
appropriate 适当的,合适的; L3kms6ch
征用,挪用 5|>jz `
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 i\t4TdEx(
approval 批准,核准 #K4wO!d
assertion (会计报表上的)认定;确认 .79'c%3}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ,YiBu^E9
asset 资产,财产
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asset restructuring 资产重组 Zd5frc$
assignment of duties 职责的划分 ml3]CcKn
assistant 助理,助理人员 =)T5Y,+rJ
associated company 联属公司,联营公司 :_?>3c}L
association 联合,结合;协会,社团 `Y(/G"]
assumption 假设,假定 @0)bY*
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at a given date 在某一特定时日 e{?~m6
attestation 鉴证,公证 H
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attestation service 鉴证服务 F-ijGGL#
audit adjustment 审计调整 >yL8C:J9
audit areas 审计领域 7%?A0%>6G
audit conclusion 审计结论 :|fzGf
audit effectiveness 审计效果 {WC{T2:8
audit efficiency 审计效率 QGYmQ9m{kL
audit engagement letter 审计业务约定书 k|g~xmI;
audit evidence 审计证据 V=
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audit fee 审计费 aIm\tPbb
audit files 审计档案 Put+<o
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audit findings 审计中发现的事项 fo
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audit implementation stage 审计实施阶段 PVU(RJ
audit mark 审计标识 g.,IQ4o
audit materiality 审计重要性 |#MA?oz3T
audit method 审计方法 /O&j1g@
audit objective 审计目标,审计目的 v4 c_UFEh<
audit of financial statements 会计报表审计,财务报表审计 HZM&QZHx)`
audit opinion 审计意见 p'_*>%4~
audit period 被审计期间,被审计年度 /gPn2e;
audit plan 审计计划 FfP Ce5)
audit planning 编制审计计划,制定审计计划,审计计划 @=@WRPGM*9
audit planning stage 审计计划阶段 fc&4e:Ve
audit procedure 审计程序 !rwv~9I
audit programme 审计程序表,具体审计计划 Z!ub`coV[
audit report 审计报告 ;up89a-,9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 }b~ZpUL!
audit report with a qualified opinion 有保留意见的审计报告 :.Np7[~{
audit report with an adverse opinion 否定意见的审计报告 v_oNM5w
audit report with dual dates 双重日期审计报告 Blf;_e~=[j
audit reporting stage 审计报告阶段 }t]CDa_n
audit responsibility 审计责任 ~xzRx$vU
audit results 审计结果 ^S[Mg6J
audit risk 审计风险 K72U0}$B
audit sampling 审计抽样 a[t2TjB
audit sampling techniques 审计抽样方法,审计抽样技术 N|8TE7- F|
audit strategies 审计策略 :,:r
audit summary 审计总结,审计小结 RELLQpz3
audit team 审计小组
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audit test 审计测试 Dmn6{jyP
audit trail 审计轨迹 >D*L0snjV
audit work 审计工作 qf+I2kyS
audit working paper 审计工作底稿 rbs:qLa%
audited financial statement 审计会计报表,已审计财务报表 ^TnBtIU-B
Auditing Guidelines (the~) 审计规范指南 DmPp&
auditing standards 审计准则 347p2sK>
audit-oriented working paper (审计)业务类工作底稿 @@_f''f$
authorisation 授权 HP&+ 8
authorisation of transaction 交易的授权 j@Z4(XL
availability 可获得性 @R>J\>
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balance 余额;差额;平衡 p)Z$q2L
balance sheet 资产负债表 NtSa#$A
bank 银行 >8HcCG
bank account 银行账户,银行户头 hesL$Z [
bank statement 银行对账单 [,$] %|6wt
barter transaction 易货交易,以物换物交易 l *.#g
basis of audit 审计依据 hcwKi
basis of preparation (会计报表的)编制基础 X >C*(/a
book of account 账目,账簿 $^}?98m
borrowing 借款,贷款,借债 PJS\> N&u
branch 分支,分支机构,分店 a\aJw[d{
brought forward (账户余额等的)承上年,承上期,承上页 ti3T?_
budget 预算 kC0F@'D
building 建筑物;大楼 0Ocy$
business conditions 业务情况,经营情况 hH|3s-o
business licence (企业等的)营业执照 5c!~WckbJ
business relation 业务关系 eDgRYa9\
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