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 ;
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审计词汇英汉对照 :'rZZeb'
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ability to continue as a going concern 持续经营能力 _&Uo|T
acceptability 可接受性,可接受程度 PSq
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acceptable level of detection risk 检查风险的可接受水平 oy2d
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acceptance of engagement 接受委托 <T.#A8c
accepting the engagement for the first time 首次接受委托 @1-GPmj-
access to asset 对资产的接触 `{Di*
according to 根据,依据,依照 +fCyR
account balance 账户余额 X`v79`g_
account for 对……进行会计处理,核算;解释 dms:i)L2
accounting 会计,会计学 (VI* c!N
accounting advisory serve 会计咨询服务 V<NsmC=g
accounting firm 会计师事务所 5A]LNA4i
accounting information 会计信息,会计资料 <_{4-Q>S3#
accounting period 会计期间 vQTQS[R=z
accounting policies 会计政策 '"fU2M<.
accounting professional bodies 会计职业组织,会计职业团体 L5qCv -{
accounting records 会计记录 F;&fx(
accounting responsibility 会计责任 a0/n13c?G
accounting service 会计服务 t"bPKFRy9E
accounting standards 会计准则 >;&
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Accounting Standards for Business Enterprises 企业会计准则 OG?j6qhpl
accounting system 会计系统 a2=uM}Hsp
accounting treatment 会计处理 I%Po/+|+
accuracy 准确性,精确性 ':2*+
additional audit procedures 追加审计程序 %=mwOoMk0L
addressee 收件人,收信人 ic{.#R.BY
Administration of State-owned Assets (the~) 国有资产管理局 ywQ!9 \
administrative laws and regulations 行政法规 D7_Hu'y<o
adverse impact 不利影响,负面影响 >7(~'#x8A"
adverse opinion 反对意见 C(1A
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advisory group 咨询组,顾问组 "G-0i KW;
agency fee 代理费,代理费用 CWe>jlUQ
aggregate 总计,合计为…… P
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alternation of document and record 变造文件和记录 ;GgQ@s@
alternative audit procedures 替代审计程序,备选审计程序 X6N]gD
amend 修改,修订 EBDC '^
amortisation 摊销 vu'!-K=0
analytical capacity 分析能力
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analytical procedures 分析性程序 >]XaUQ-
annual financial statements 年度会计报表,年度财务报表 7MuK/q.
appendix 附录,附表 ~ut& U
applicable 适用的 ZG
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applicable laws and regulations 适用的法规 !Nxn[^[?.
application systems 应用系统 E_![`9i
apply consistently 一贯地执行,一贯地实施 q{De&Bu
appropriate 适当的,合适的; 6aF'^6+a
征用,挪用 ?4,*RCaI
appropriate authorization 适当的授权 @a.6?.<L
appropriateness of audit evidence 审计证据的适当性 {?>bblw/d
approval 批准,核准 $YGIN7_Gg
assertion (会计报表上的)认定;确认 [>M*_1F
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .iP G /e
asset 资产,财产 N9JgV,`
asset restructuring 资产重组 :U-US|)(2
assignment of duties 职责的划分 rm)SfT<
assistant 助理,助理人员 hDD~,/yVxs
associated company 联属公司,联营公司 |!xfIR>=F
association 联合,结合;协会,社团 ++Ys9Y)*,
assumption 假设,假定 !AD0-fZ
at a given date 在某一特定时日 Ky'3z"
attestation 鉴证,公证 +Sd x8 Z5
attestation service 鉴证服务 eA*Jfb
audit adjustment 审计调整 srChY&h?<
audit areas 审计领域 :9x084ESR)
audit conclusion 审计结论 iQm.]A
audit effectiveness 审计效果 ]2xx+P#Y
audit efficiency 审计效率 L`HH);Ozw
audit engagement letter 审计业务约定书 UP~WP@0F
audit evidence 审计证据 7k`*u) Q
audit fee 审计费 ><#2O
audit files 审计档案 An8%7xa7
audit findings 审计中发现的事项 %];h|[ax]
audit implementation stage 审计实施阶段 lEyG9Xvi
audit mark 审计标识 |B1;l<|`
audit materiality 审计重要性 ]4 K1%ZV
audit method 审计方法 Q0L@.`~
audit objective 审计目标,审计目的 _/N'I7g
audit of financial statements 会计报表审计,财务报表审计 -e`oW.+
audit opinion 审计意见 b5n]Gp
audit period 被审计期间,被审计年度 68J 9T^84
audit plan 审计计划 iKF$J3a\2f
audit planning 编制审计计划,制定审计计划,审计计划 =;k+g?.@I
audit planning stage 审计计划阶段 ~3'OiIw1@
audit procedure 审计程序 e0~sUVYf
audit programme 审计程序表,具体审计计划 6m-:F.k1(
audit report 审计报告 p29yaM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |Uy e>%*}4
audit report with a qualified opinion 有保留意见的审计报告 C`yvBt40r
audit report with an adverse opinion 否定意见的审计报告 j5,^9'
audit report with dual dates 双重日期审计报告 56bud3CVs
audit reporting stage 审计报告阶段 ]e@0T
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audit responsibility 审计责任 ElEv(>
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audit results 审计结果 &sZ9$s:(^
audit risk 审计风险 OD?y
audit sampling 审计抽样 Bg 7j5
audit sampling techniques 审计抽样方法,审计抽样技术 jsNH`"
audit strategies 审计策略 V>FT~k_"
audit summary 审计总结,审计小结 m{bZRkt
audit team 审计小组 PkPDVv
audit test 审计测试 "W &:j:o
audit trail 审计轨迹 #K:-Bys5v
audit work 审计工作 `?zg3GD_
audit working paper 审计工作底稿 (b/A|hl
audited financial statement 审计会计报表,已审计财务报表 {uaZ<4N.
Auditing Guidelines (the~) 审计规范指南 0|fb< "
auditing standards 审计准则 ~|y^\U@
audit-oriented working paper (审计)业务类工作底稿 2qs>Bshf
authorisation 授权 Hhe{ +W@~
authorisation of transaction 交易的授权 Z>(r9R3{
availability 可获得性 eKZ@FEZ
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balance 余额;差额;平衡 V-KL%
balance sheet 资产负债表 _KB{J7bs<a
bank 银行 /~3N@J
bank account 银行账户,银行户头 b 0LGH.
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bank statement 银行对账单 X(Y#9N"
barter transaction 易货交易,以物换物交易 e2]4a3
basis of audit 审计依据 ,:#,}w_HyO
basis of preparation (会计报表的)编制基础 >63)z I
book of account 账目,账簿
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borrowing 借款,贷款,借债 GBH
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branch 分支,分支机构,分店 Vs#"SpH{'
brought forward (账户余额等的)承上年,承上期,承上页 \H Wcd|
budget 预算 w5F4"nl#O}
building 建筑物;大楼 ]{f^;y8
business conditions 业务情况,经营情况 CQ6'b,L&
business licence (企业等的)营业执照 [>W"R
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business relation 业务关系 doP$N3Zm
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