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 5#tvc4+)
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审计词汇英汉对照 :-n4!z"k
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ability to continue as a going concern 持续经营能力 *2Kte'+q
acceptability 可接受性,可接受程度 K+H82$
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acceptable level of detection risk 检查风险的可接受水平 IFe[3mB5
acceptance of engagement 接受委托 i=rW{0c%
accepting the engagement for the first time 首次接受委托 O,PHAwVG%L
access to asset 对资产的接触 kQtl&{;k?
according to 根据,依据,依照 IAQ=d4V&
account balance 账户余额 1l{n`gR
account for 对……进行会计处理,核算;解释 f}A^rWO
accounting 会计,会计学 bK7DGw`1
accounting advisory serve 会计咨询服务 iZF{ 9@
accounting firm 会计师事务所 YjT
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accounting information 会计信息,会计资料 F{S.f1Bsp
accounting period 会计期间 mJ HX
accounting policies 会计政策 ?Eed#
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accounting professional bodies 会计职业组织,会计职业团体 7O j9~3o4
accounting records 会计记录 pVM;xxJ
accounting responsibility 会计责任 L'(^[vR(
accounting service 会计服务 7Uh}|6PU
accounting standards 会计准则 X^`ld&^*({
Accounting Standards for Business Enterprises 企业会计准则 uM$=v]e^4
accounting system 会计系统 mvnK)R_
accounting treatment 会计处理 b`'
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accuracy 准确性,精确性 %"tf`,d~3
additional audit procedures 追加审计程序 1
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addressee 收件人,收信人 HukHZ;5
Administration of State-owned Assets (the~) 国有资产管理局 XT\;2etVL
administrative laws and regulations 行政法规 j5
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adverse impact 不利影响,负面影响
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adverse opinion 反对意见 ;1WclQ!(
advisory group 咨询组,顾问组 1E(pJu'K
agency fee 代理费,代理费用 `|4{|X*U.
aggregate 总计,合计为…… UqH7e c
alternation of document and record 变造文件和记录 Pj$a
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alternative audit procedures 替代审计程序,备选审计程序 6%>0g^`)9Y
amend 修改,修订 am=56J$ig
amortisation 摊销 mdwY48b
analytical capacity 分析能力 "+Kr1n
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analytical procedures 分析性程序 3N-(`[m{E
annual financial statements 年度会计报表,年度财务报表 Mg].#
appendix 附录,附表 |( KM 8
applicable 适用的 t{ 'QMX
applicable laws and regulations 适用的法规 !zeBxR$&o
application systems 应用系统 =1D*K%
apply consistently 一贯地执行,一贯地实施 MFVFr "
appropriate 适当的,合适的; 3WhJ,~o-y
征用,挪用 6*%lnd+_
appropriate authorization 适当的授权 }k%>%xQ.
appropriateness of audit evidence 审计证据的适当性 M9M EQK
approval 批准,核准 S5;q)qz2J
assertion (会计报表上的)认定;确认 zx^)Qb/EL6
assessed level of control risk 对控制风险的评估,控制风险的评估水平 >?5`FC
asset 资产,财产 Z@>>ZS1Do
asset restructuring 资产重组 XHW
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assignment of duties 职责的划分 yy9Bd>
assistant 助理,助理人员 u%2u%-w
associated company 联属公司,联营公司 cWm.']
association 联合,结合;协会,社团 YWTo]DJV
assumption 假设,假定 V[%r5!83H
at a given date 在某一特定时日 hPl;2r
attestation 鉴证,公证 #ws6z`mt
attestation service 鉴证服务 .UJk0%1
audit adjustment 审计调整 oY{*X6:6<
audit areas 审计领域 \]^|IViIQ
audit conclusion 审计结论 W
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audit effectiveness 审计效果 Lbd_L
audit efficiency 审计效率 Cnc77EUD
audit engagement letter 审计业务约定书 0FXM4YcrJO
audit evidence 审计证据 ~j UK-E
audit fee 审计费 M 3^p,[9r#
audit files 审计档案 B]jh$@
audit findings 审计中发现的事项 i+2J\.~U#G
audit implementation stage 审计实施阶段 s4w<X}O_
audit mark 审计标识 pt=[XhxC(>
audit materiality 审计重要性 H94$Xi"Bd
audit method 审计方法 Cu>pql<O
audit objective 审计目标,审计目的 Drg'RR><
audit of financial statements 会计报表审计,财务报表审计 aPWFb.JO4
audit opinion 审计意见 seJc,2Ex
audit period 被审计期间,被审计年度 3b|.L
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audit plan 审计计划 7FWf,IjcGY
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 U9Y'eP.2
audit procedure 审计程序 KExfa4W 3{
audit programme 审计程序表,具体审计计划 rq$%
audit report 审计报告 p/@z4TCNX
audit report with a disclaimer of opinion 拒绝表示意见审计报告 O'(qeN<^w
audit report with a qualified opinion 有保留意见的审计报告 1W5YS +pf
audit report with an adverse opinion 否定意见的审计报告 "|f ;
audit report with dual dates 双重日期审计报告 Y5K!DMKY
audit reporting stage 审计报告阶段 5"{wnnY%K}
audit responsibility 审计责任 ~]N%
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audit results 审计结果 eK]GyY/Y
audit risk 审计风险 Xa-]+_?Q
audit sampling 审计抽样 ao
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audit sampling techniques 审计抽样方法,审计抽样技术 XfB;^y=u8
audit strategies 审计策略 4iDo.1B"
audit summary 审计总结,审计小结 O#9Q+B
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audit team 审计小组 K?P.1H`
audit test 审计测试 0ro)e~_@*
audit trail 审计轨迹 d`^j\b>5(
audit work 审计工作 <OpiD%Ctx
audit working paper 审计工作底稿 !m78 /[LW
audited financial statement 审计会计报表,已审计财务报表 iTD{
Auditing Guidelines (the~) 审计规范指南 10*U2FY)]
auditing standards 审计准则 #~(@Ka.eA0
audit-oriented working paper (审计)业务类工作底稿 5C/u`{4]Hg
authorisation 授权 eQzTb
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authorisation of transaction 交易的授权 ZSxKk6n}J
availability 可获得性 UGl}=hwKkG
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balance 余额;差额;平衡 [4"%NY
balance sheet 资产负债表 SxMh '
bank 银行 cpf8f i
bank account 银行账户,银行户头 BC&Et62*
bank statement 银行对账单 9'O<d/xj/
barter transaction 易货交易,以物换物交易 }k'8*v}8
basis of audit 审计依据 D,]m7yFT
basis of preparation (会计报表的)编制基础 owQLAV
book of account 账目,账簿 4ajBMgD]KG
borrowing 借款,贷款,借债 0p承上年,承上期,承上页 AQ@A$
budget 预算 ZO:{9vt=/
building 建筑物;大楼 Q T
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business conditions 业务情况,经营情况 L[rJ
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business licence (企业等的)营业执照 dDAdZxd
business relation 业务关系 Wu%;{y~#}
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