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 [^xLK
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审计词汇英汉对照 ppr95Y]^
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ability to continue as a going concern 持续经营能力 L6`(YX.:
acceptability 可接受性,可接受程度 yoa"21E$
acceptable level of detection risk 检查风险的可接受水平 jqq96hP,
acceptance of engagement 接受委托 edld(/wu~
accepting the engagement for the first time 首次接受委托 lJ.:5$2H
access to asset 对资产的接触 cF!ygz//
according to 根据,依据,依照 $z,lq#zzl
account balance 账户余额 z=1 J{]
account for 对……进行会计处理,核算;解释 4cJ7W_ >i6
accounting 会计,会计学 H59}d
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accounting advisory serve 会计咨询服务 *0zdI<Oe
accounting firm 会计师事务所 pQ%~u3
accounting information 会计信息,会计资料 -q1vB8gjj
accounting period 会计期间 Yqz(@( %
accounting policies 会计政策 kKr|PFz
accounting professional bodies 会计职业组织,会计职业团体 +U/+iI>0
accounting records 会计记录 3wZA,Z
accounting responsibility 会计责任 n'R9SnW
accounting service 会计服务 mh`~1aEr
accounting standards 会计准则 MmH[ 7R
Accounting Standards for Business Enterprises 企业会计准则 -w
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accounting system 会计系统 's]I:06A
accounting treatment 会计处理 5BKga1
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accuracy 准确性,精确性 2mUq$kws
additional audit procedures 追加审计程序 lc1?Vd$
addressee 收件人,收信人 DM"nxTVre
Administration of State-owned Assets (the~) 国有资产管理局 l>K z5re^
administrative laws and regulations 行政法规 1{@f:~
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adverse impact 不利影响,负面影响 /V@~Vlww
adverse opinion 反对意见 S9kagiFX\
advisory group 咨询组,顾问组 0'u2xe
agency fee 代理费,代理费用 q#9JJWSs
aggregate 总计,合计为…… :SFcnYv0
alternation of document and record 变造文件和记录 USF&; M3
alternative audit procedures 替代审计程序,备选审计程序 d*3;6ZLy
amend 修改,修订 4oW6&1
amortisation 摊销 Yw7+wc8R
analytical capacity 分析能力 eytd@-7uX
analytical procedures 分析性程序 UHr0J jQK
annual financial statements 年度会计报表,年度财务报表 0}:- t^P
appendix 附录,附表 *m2{6N_
applicable 适用的 M$&aNt;
applicable laws and regulations 适用的法规 <P&~k\BuF{
application systems 应用系统 !V|i\O|Q2
apply consistently 一贯地执行,一贯地实施 s}Y_og_c
appropriate 适当的,合适的; F-i`GMWC
征用,挪用 pzcV[E1
appropriate authorization 适当的授权 qK}4r5U
appropriateness of audit evidence 审计证据的适当性 -={Z::}S"
approval 批准,核准 )Los\6PRn
assertion (会计报表上的)认定;确认 !GJnYDN
assessed level of control risk 对控制风险的评估,控制风险的评估水平 %qG nvQ
asset 资产,财产 U$CAA5HV]
asset restructuring 资产重组 |eS5~
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assignment of duties 职责的划分 x3ds{Z$,>(
assistant 助理,助理人员 4o7(cP
associated company 联属公司,联营公司 &k'J5YHm8H
association 联合,结合;协会,社团 ",wv*z)_>
assumption 假设,假定 paFiuQ
at a given date 在某一特定时日 kmHIU}Z
attestation 鉴证,公证 &8VB{S>r
attestation service 鉴证服务 R.n:W;^`
audit adjustment 审计调整 9
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audit areas 审计领域 R5O{;/w
audit conclusion 审计结论 ut26sg{s(
audit effectiveness 审计效果 JP$@*F@t
audit efficiency 审计效率 8r"$o1!
audit engagement letter 审计业务约定书 kMD:~V
audit evidence 审计证据 jys1Ki
audit fee 审计费 yEYlQ= [#
audit files 审计档案 nNb Oq[
audit findings 审计中发现的事项 9+'QH
audit implementation stage 审计实施阶段 IIC1T{D}v
audit mark 审计标识 ~!o\uTVr
audit materiality 审计重要性 6=ukR=]v
audit method 审计方法 ;r(hZ%pD
audit objective 审计目标,审计目的 nXjf,J-T
audit of financial statements 会计报表审计,财务报表审计 AhjK*nJF
audit opinion 审计意见 5Ym/'eT
audit period 被审计期间,被审计年度 *}BaO*A
audit plan 审计计划 q,
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audit planning 编制审计计划,制定审计计划,审计计划 US8pT|/
audit planning stage 审计计划阶段 34Q;& z\e
audit procedure 审计程序 GLI 5AbQK
audit programme 审计程序表,具体审计计划 =4RXNWkud
audit report 审计报告 !Jh/M^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Y\e,#y
audit report with a qualified opinion 有保留意见的审计报告 fiDwa
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audit report with an adverse opinion 否定意见的审计报告 S*3N6*-l"
audit report with dual dates 双重日期审计报告 .j*muDVQn
audit reporting stage 审计报告阶段 sTu6KMn
audit responsibility 审计责任 +eiM6* /0
audit results 审计结果 j$Ttoo
audit risk 审计风险 CD$0Z
audit sampling 审计抽样 Yh`P+L
audit sampling techniques 审计抽样方法,审计抽样技术 U`gQ7
audit strategies 审计策略 /mMRV:pd
audit summary 审计总结,审计小结 DDdMWH^o7
audit team 审计小组 u,<#z0R|;$
audit test 审计测试 /cn=8%!N
audit trail 审计轨迹 D ff0$06Nq
audit work 审计工作 -Y]ue*k{
audit working paper 审计工作底稿 oK;.|ja
audited financial statement 审计会计报表,已审计财务报表 sGx"ja+
Auditing Guidelines (the~) 审计规范指南 >Mml+4<5
auditing standards 审计准则 oqzx}?0
audit-oriented working paper (审计)业务类工作底稿 4k9O6
authorisation 授权 anwMG0
authorisation of transaction 交易的授权 {J`Zl1_q
availability 可获得性 V!!E)I
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balance 余额;差额;平衡 SrMg=a
balance sheet 资产负债表 HWe?vz$4"
bank 银行 CXqU<a&
bank account 银行账户,银行户头 0(A(Vb5J.T
bank statement 银行对账单 ImJ2tz6
barter transaction 易货交易,以物换物交易 lq2P10j@
basis of audit 审计依据 ?-^eI!
basis of preparation (会计报表的)编制基础 #]nH$Kq
book of account 账目,账簿 }Dk*Hs^E
borrowing 借款,贷款,借债 Ns.b8Y
branch 分支,分支机构,分店 %T:~N<8)
brought forward (账户余额等的)承上年,承上期,承上页 _YVp$aKDR
budget 预算 /15e-(Zz/
building 建筑物;大楼 ]
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business conditions 业务情况,经营情况 hL:n9G
business licence (企业等的)营业执照 8BUPvaP<[
business relation 业务关系 r5ONAa3.
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