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 ^g[,}t:/d
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审计词汇英汉对照 +}MV$X
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ability to continue as a going concern 持续经营能力 iymOq9
acceptability 可接受性,可接受程度 "ZuhN(-`
acceptable level of detection risk 检查风险的可接受水平 >o\s'i[
acceptance of engagement 接受委托 YJioR4+q
accepting the engagement for the first time 首次接受委托 *)PCPYB^
access to asset 对资产的接触 ulc m
according to 根据,依据,依照 Cpyv@+;D
account balance 账户余额 yS*s[vT
account for 对……进行会计处理,核算;解释 #1>DV@^F
accounting 会计,会计学 UIpW#t
accounting advisory serve 会计咨询服务 ppwjr
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accounting firm 会计师事务所 ]klP.&I/0
accounting information 会计信息,会计资料 QH_0U`3
accounting period 会计期间 R`7v3{
accounting policies 会计政策 x2 s%qZ#
accounting professional bodies 会计职业组织,会计职业团体 V !Cu%4
accounting records 会计记录 _;8aiZt|u
accounting responsibility 会计责任 urJ>dw?FI
accounting service 会计服务 +Xb )bfN
accounting standards 会计准则 gnAM}
Accounting Standards for Business Enterprises 企业会计准则 H<^*V8J 'w
accounting system 会计系统 1pT
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accounting treatment 会计处理 zw13Tu
accuracy 准确性,精确性 D4CN%^?
additional audit procedures 追加审计程序 [# X:!xcl
addressee 收件人,收信人 @y{i.G
Administration of State-owned Assets (the~) 国有资产管理局 ?A!Lh,
administrative laws and regulations 行政法规 ."N`X\
adverse impact 不利影响,负面影响 |*~=w J_
adverse opinion 反对意见 1x\Vz\
advisory group 咨询组,顾问组 =44hI86
agency fee 代理费,代理费用 pt"yJtM'P
aggregate 总计,合计为…… buIy+
alternation of document and record 变造文件和记录 6SYQRK
alternative audit procedures 替代审计程序,备选审计程序 A578g
amend 修改,修订 ZcTxE]Y
amortisation 摊销 MhE'_sq
analytical capacity 分析能力 [1I>Bc&o*
analytical procedures 分析性程序 5<%]6c x}
annual financial statements 年度会计报表,年度财务报表 ]6W;~w%
appendix 附录,附表 uO4kCK<7C
applicable 适用的 n?@3+wG
applicable laws and regulations 适用的法规 )gO=5_^u*o
application systems 应用系统 |sM#nhxK
apply consistently 一贯地执行,一贯地实施 LGxQ>f[V
appropriate 适当的,合适的; "8pfLI
征用,挪用 a@1
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appropriate authorization 适当的授权 ZBDEE+8e
appropriateness of audit evidence 审计证据的适当性 kR
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approval 批准,核准 gq$]jWtCD
assertion (会计报表上的)认定;确认 Dy>U=(S
assessed level of control risk 对控制风险的评估,控制风险的评估水平 nm[ yp3B
asset 资产,财产 |2yTt*!-r
asset restructuring 资产重组 =:fFu,+{
assignment of duties 职责的划分 a59l"b
assistant 助理,助理人员 AR<'Airi:
associated company 联属公司,联营公司 Tum9Xa
association 联合,结合;协会,社团 {
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assumption 假设,假定 FZ!KZ!p
at a given date 在某一特定时日 9fWr{fx
attestation 鉴证,公证 B{ i5UhxD
attestation service 鉴证服务 Vrz6<c-'B
audit adjustment 审计调整 5W0'r'{
audit areas 审计领域 ?V6+o`bm
audit conclusion 审计结论 <K8$00lm
audit effectiveness 审计效果 u>~G)lx%
audit efficiency 审计效率 =~Ac=j!q
audit engagement letter 审计业务约定书 UOWOOdWSB
audit evidence 审计证据 bLx70
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audit fee 审计费 |+?ABPk"
audit files 审计档案 yPKDn.1
audit findings 审计中发现的事项 *
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audit implementation stage 审计实施阶段 *fBI),bZa
audit mark 审计标识 9]Q\Pr\Ub$
audit materiality 审计重要性 .O\z:GrSZz
audit method 审计方法 7=.}484>J
audit objective 审计目标,审计目的 |"[[.Adw9"
audit of financial statements 会计报表审计,财务报表审计 SE0"25\_G
audit opinion 审计意见 !}sYPz]7!
audit period 被审计期间,被审计年度 m"B)%?C#
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 4|+6a6
audit planning stage 审计计划阶段 E6);\SJG}
audit procedure 审计程序 $qN+BKd]3
audit programme 审计程序表,具体审计计划 #S[:Q.0 ;
audit report 审计报告 E%g_O_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 u~X]W3
audit report with a qualified opinion 有保留意见的审计报告 ;SBM7fwRk
audit report with an adverse opinion 否定意见的审计报告 []K5l%
audit report with dual dates 双重日期审计报告 w%,Iy,
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audit reporting stage 审计报告阶段 /jI>=:z
audit responsibility 审计责任 S.o@95M
audit results 审计结果 RH,(8 .&>r
audit risk 审计风险 MSPzOJQPy
audit sampling 审计抽样 )t
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audit sampling techniques 审计抽样方法,审计抽样技术 A9lnQCsJ
audit strategies 审计策略 =bUVGjr%96
audit summary 审计总结,审计小结 2?LZW14$d
audit team 审计小组 Sr_]R<
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audit test 审计测试 f1Ruaz-
audit trail 审计轨迹 5 ^}zysY`
audit work 审计工作 W,zlR5+Jk
audit working paper 审计工作底稿 ;9,<&fe
audited financial statement 审计会计报表,已审计财务报表 ?YY'-\h?
Auditing Guidelines (the~) 审计规范指南 M9MfO*
auditing standards 审计准则 XUUl*5^
audit-oriented working paper (审计)业务类工作底稿 I71kFtvcy*
authorisation 授权 Rv=(D^F,
authorisation of transaction 交易的授权 %g3@m5&
availability 可获得性 imdfin?=
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balance 余额;差额;平衡 3=!\>0;E-
balance sheet 资产负债表 i(q%EMf
bank 银行 lyKV^7}
bank account 银行账户,银行户头 +L*2 6ar6
bank statement 银行对账单 *G$tfb(
barter transaction 易货交易,以物换物交易 b&p*IyJR
basis of audit 审计依据 v')Fq[
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basis of preparation (会计报表的)编制基础 F<X)eO]tk
book of account 账目,账簿 BOn2`|oLuF
borrowing 借款,贷款,借债 !1!;}uzt
branch 分支,分支机构,分店 i NzoDmE*
brought forward (账户余额等的)承上年,承上期,承上页 oddS~lW
budget 预算 I(/W+
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building 建筑物;大楼 3> -/sii
business conditions 业务情况,经营情况 ,JRYG<O_T
business licence (企业等的)营业执照 GDP@M)~6*
business relation 业务关系 ^V v7u@y
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