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 *iVCHQ~
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审计词汇英汉对照 %d/Pc4gfc
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ability to continue as a going concern 持续经营能力 io{uN/!X_J
acceptability 可接受性,可接受程度 ) ]x/3J@
acceptable level of detection risk 检查风险的可接受水平 * vMNv
acceptance of engagement 接受委托 1IRlFC
accepting the engagement for the first time 首次接受委托 ( d2|r)O
access to asset 对资产的接触 %8a886;2
according to 根据,依据,依照 !$i*u-%4
account balance 账户余额 !K~:crUV|S
account for 对……进行会计处理,核算;解释 F qW[L>M'
accounting 会计,会计学 H=j&uv8
accounting advisory serve 会计咨询服务 5_MqpCL
accounting firm 会计师事务所 b=Y:`&o=[
accounting information 会计信息,会计资料 G$B( AWL
accounting period 会计期间 :"4Pr/}rT
accounting policies 会计政策 W%xg;uzp
accounting professional bodies 会计职业组织,会计职业团体 >5Rcj(-&l
accounting records 会计记录 D+ )R_
accounting responsibility 会计责任 X <<hb
accounting service 会计服务 SXW8p>1Jw
accounting standards 会计准则 x!08FL)
Accounting Standards for Business Enterprises 企业会计准则 (79y!&9p
accounting system 会计系统 }yfSF|\
accounting treatment 会计处理 @rO4BTi>O
accuracy 准确性,精确性 [?vn>
additional audit procedures 追加审计程序 Gx]J6Z8
addressee 收件人,收信人 cJnAwIs_e`
Administration of State-owned Assets (the~) 国有资产管理局 e)WpqaI
administrative laws and regulations 行政法规 "#a_--"k9
adverse impact 不利影响,负面影响 ?/@~d
adverse opinion 反对意见 Wp[R$/uT
advisory group 咨询组,顾问组 9{;cp?\)M
agency fee 代理费,代理费用 JQhw>H9&
aggregate 总计,合计为…… 'F-
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alternation of document and record 变造文件和记录 dBKceL v
alternative audit procedures 替代审计程序,备选审计程序 KAucSd`
amend 修改,修订 !e}LB%
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amortisation 摊销 mrzrQ@sN
analytical capacity 分析能力 ,(6U3W*bu
analytical procedures 分析性程序 _ZnVQ,zY
annual financial statements 年度会计报表,年度财务报表 +x3T^G
appendix 附录,附表 KfO$bmwmx
applicable 适用的 J4Ix\r_
applicable laws and regulations 适用的法规 d3$&I==;:
application systems 应用系统 wap@q6fz<
apply consistently 一贯地执行,一贯地实施 /"Bm1
appropriate 适当的,合适的; sMq*X^z
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appropriate authorization 适当的授权 e*7nq~ B5
appropriateness of audit evidence 审计证据的适当性 y3]7^+k
approval 批准,核准 *h`%u8/{
assertion (会计报表上的)认定;确认 Y 7a<3>
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |-W7n'n
asset 资产,财产 \m3;<A/3n
asset restructuring 资产重组 cZ@z]LY.g
assignment of duties 职责的划分 a5v}w7vL
assistant 助理,助理人员 >>
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associated company 联属公司,联营公司 ;<JyA3i^V,
association 联合,结合;协会,社团 /$
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assumption 假设,假定 m@r+M"!R
at a given date 在某一特定时日 &:i|;^^2
attestation 鉴证,公证 *
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attestation service 鉴证服务 J
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audit adjustment 审计调整 0'giAA
audit areas 审计领域 cH&-/|N
audit conclusion 审计结论 )}
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audit effectiveness 审计效果 k}5Sz
audit efficiency 审计效率 BrdHTk= Vy
audit engagement letter 审计业务约定书 `kn 'RZR
audit evidence 审计证据 7gL N7_2
audit fee 审计费 4xg7oo0iJ
audit files 审计档案 { *"I4
audit findings 审计中发现的事项 D5wy7`c
audit implementation stage 审计实施阶段 e;y\v/A
audit mark 审计标识 $c!cO" U
audit materiality 审计重要性 @A_bZQ@
audit method 审计方法 wF +9Iu
audit objective 审计目标,审计目的 JF%eC}[d
audit of financial statements 会计报表审计,财务报表审计 u7_IO
audit opinion 审计意见 \
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audit period 被审计期间,被审计年度 |mSF a8G@
audit plan 审计计划 ~w&P]L\dB
audit planning 编制审计计划,制定审计计划,审计计划 R. sRH/6
audit planning stage 审计计划阶段 ,cbCt
audit procedure 审计程序 K0|8h!WF+
audit programme 审计程序表,具体审计计划 @WV}VKm
audit report 审计报告 }r}$8M+1
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {bxTODt@
audit report with a qualified opinion 有保留意见的审计报告 .Ulrv5wJ
audit report with an adverse opinion 否定意见的审计报告 i?.7o*w8
audit report with dual dates 双重日期审计报告 bbDl?m&bq
audit reporting stage 审计报告阶段 i'GBj,:
audit responsibility 审计责任 uQwKnD?F+e
audit results 审计结果 7QXA*.'
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audit risk 审计风险 dM%#DN8l
audit sampling 审计抽样 4z^ ?3@:K
audit sampling techniques 审计抽样方法,审计抽样技术 Qi
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audit strategies 审计策略 Y#>'.$(Az
audit summary 审计总结,审计小结 #kO.'oIl
audit team 审计小组 HN/ %(y
audit test 审计测试 ~
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audit trail 审计轨迹 OF$0]V
audit work 审计工作 K.y2 $b/
audit working paper 审计工作底稿 ,]1oG=`3v
audited financial statement 审计会计报表,已审计财务报表 E?{{z4
Auditing Guidelines (the~) 审计规范指南 ?-40bb
auditing standards 审计准则 zYCrfr
audit-oriented working paper (审计)业务类工作底稿 }ze,6T*z
authorisation 授权 %?GLMf7)
authorisation of transaction 交易的授权 [0M2`x4`
availability 可获得性
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balance 余额;差额;平衡 (=hXt=hZ
balance sheet 资产负债表 ^hG
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bank 银行 &