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 NU <K+k
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审计词汇英汉对照 <5t2 +D]]}
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ability to continue as a going concern 持续经营能力 a:V2(nY
acceptability 可接受性,可接受程度 |vUjoa'.7E
acceptable level of detection risk 检查风险的可接受水平 Zai:?%^
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 ~B704i
access to asset 对资产的接触 .I#ss66h
according to 根据,依据,依照 oz[Mt
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account balance 账户余额 y~'h/tjM@=
account for 对……进行会计处理,核算;解释 [(kC/W)!
accounting 会计,会计学 9!u&8#i
accounting advisory serve 会计咨询服务 qZwqnH
accounting firm 会计师事务所 Gtm|aR{OS
accounting information 会计信息,会计资料 4F=cER6l
accounting period 会计期间 J4l\
accounting policies 会计政策 _t7}ny[
accounting professional bodies 会计职业组织,会计职业团体 )&F]j
accounting records 会计记录 KM:k<pvi
accounting responsibility 会计责任 +f"q^R IU
accounting service 会计服务 X?gH(mn
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 0Uf.aP
accounting system 会计系统 hziPHuK9,
accounting treatment 会计处理 !$Whftg
accuracy 准确性,精确性 [zsUboCkc
additional audit procedures 追加审计程序 5z=.Z\M`8
addressee 收件人,收信人 p2I9t|
Administration of State-owned Assets (the~) 国有资产管理局 ,3P@5Ef
administrative laws and regulations 行政法规 |J^}BXW'^)
adverse impact 不利影响,负面影响 .kf FaK
adverse opinion 反对意见 (M;jnQ0
advisory group 咨询组,顾问组 Po*G/RKu4W
agency fee 代理费,代理费用 ,u@Vi0
aggregate 总计,合计为…… h( V:-D
alternation of document and record 变造文件和记录 -`s_md0BM
alternative audit procedures 替代审计程序,备选审计程序 sL",Ho
amend 修改,修订 /<e<-C*d&<
amortisation 摊销 s.IYPH|pn
analytical capacity 分析能力 l+XTn;cS
analytical procedures 分析性程序 30fqD1_{
annual financial statements 年度会计报表,年度财务报表 {4^NZTjd@
appendix 附录,附表 vAt]N)R
applicable 适用的 #e*jP&1S
applicable laws and regulations 适用的法规 J-U5_>S
application systems 应用系统 Ej#pM.
apply consistently 一贯地执行,一贯地实施 0=erf62=
appropriate 适当的,合适的; aUYq~E tj
征用,挪用 #O,;3S
appropriate authorization 适当的授权 D3(rD]c0{
appropriateness of audit evidence 审计证据的适当性 DOB#PI[/
approval 批准,核准 |x+g5~$
assertion (会计报表上的)认定;确认 \C &V)/
assessed level of control risk 对控制风险的评估,控制风险的评估水平 vhE^jS<Tg
asset 资产,财产 */)O8`}2
asset restructuring 资产重组 S9k
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assignment of duties 职责的划分 =~P)7D6
assistant 助理,助理人员 08MY=PC~R
associated company 联属公司,联营公司 X"EZpJ'W
association 联合,结合;协会,社团 k%Wj+\93f
assumption 假设,假定 !4vepa}Y
at a given date 在某一特定时日 MG-#p8
attestation 鉴证,公证 !L3\B_#
attestation service 鉴证服务 @aC9O9|~
audit adjustment 审计调整 EGw;IFj)
audit areas 审计领域 S3N+9*iK
audit conclusion 审计结论 0?Bv
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audit effectiveness 审计效果 ,p)Qu%'
audit efficiency 审计效率 +[B@83
audit engagement letter 审计业务约定书 +cwuj
audit evidence 审计证据 &[W53Lqa
audit fee 审计费 Xx?~%o6
audit files 审计档案 ncdj/C
audit findings 审计中发现的事项 OVUJiBp
audit implementation stage 审计实施阶段 F&u)wI'
audit mark 审计标识 P<C=9@
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audit materiality 审计重要性 60--6n
audit method 审计方法 1)t*l;.
audit objective 审计目标,审计目的 dGG 8k&
audit of financial statements 会计报表审计,财务报表审计 3Q!)bMv \
audit opinion 审计意见 A/sM
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audit period 被审计期间,被审计年度 ,!vI@>nhG
audit plan 审计计划 g@|2z
audit planning 编制审计计划,制定审计计划,审计计划 3,^.
audit planning stage 审计计划阶段 HB*H%>L{"B
audit procedure 审计程序 YLv5[pV
audit programme 审计程序表,具体审计计划 C17$qdV/
audit report 审计报告 =:*2t
audit report with a disclaimer of opinion 拒绝表示意见审计报告 NiBly
audit report with a qualified opinion 有保留意见的审计报告 ksy]t|
audit report with an adverse opinion 否定意见的审计报告 /N7.|XI.
audit report with dual dates 双重日期审计报告 a)QSq<2*
audit reporting stage 审计报告阶段 uN@El1ouY
audit responsibility 审计责任 1b,MJ~g$
audit results 审计结果 '1"vwXJ"
audit risk 审计风险 x(7Q5Uk\
audit sampling 审计抽样 vw6DHN)k
audit sampling techniques 审计抽样方法,审计抽样技术 YB]{gm2
audit strategies 审计策略 R q`j|tY
audit summary 审计总结,审计小结 xQDWnpFc
audit team 审计小组 N
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audit test 审计测试 i\dd
audit trail 审计轨迹 !W/"Z!k
audit work 审计工作 u$<>8aM
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audit working paper 审计工作底稿 PVaqKCj:6W
audited financial statement 审计会计报表,已审计财务报表 _sK{qQxvM=
Auditing Guidelines (the~) 审计规范指南 M
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auditing standards 审计准则 Jd28/X5&
audit-oriented working paper (审计)业务类工作底稿
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authorisation 授权 gX]ewbPDQ
authorisation of transaction 交易的授权 *~kHH
availability 可获得性 >Xi/ p$$7u
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balance 余额;差额;平衡 9`td_qh
balance sheet 资产负债表 u;9a/RI
bank 银行 |#ZMZmo{
bank account 银行账户,银行户头 .oqe0
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bank statement 银行对账单 \k3EFSm
barter transaction 易货交易,以物换物交易 ^{a_:r"
basis of audit 审计依据 m,)o&ix1
basis of preparation (会计报表的)编制基础 yJW/yt.l
book of account 账目,账簿 =Q #d0Q
borrowing 借款,贷款,借债 %5!K?,z%
branch 分支,分支机构,分店 Gq-~zmg
brought forward (账户余额等的)承上年,承上期,承上页 .l$U:d
budget 预算 zy`T!
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building 建筑物;大楼 qIwsK\^p
business conditions 业务情况,经营情况 \V
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business licence (企业等的)营业执照 Y+{jG(rg.F
business relation 业务关系 z) x.6
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