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 7XrXx:*a5
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审计词汇英汉对照 iW
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ability to continue as a going concern 持续经营能力 4TX~]tEyky
acceptability 可接受性,可接受程度 x`9IQQ
acceptable level of detection risk 检查风险的可接受水平 H
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acceptance of engagement 接受委托 mQwP-s
accepting the engagement for the first time 首次接受委托 lfTDpKz3D
access to asset 对资产的接触 fRlO.!0(
according to 根据,依据,依照 nymro[@O~
account balance 账户余额 3;v%78[&P
account for 对……进行会计处理,核算;解释 V[#eeH)/
accounting 会计,会计学 uPh/u!
accounting advisory serve 会计咨询服务 (
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accounting firm 会计师事务所 NW?.Ge.!P
accounting information 会计信息,会计资料 A*b>@>2
accounting period 会计期间 {zha jY7
accounting policies 会计政策 S1SsJo2\
accounting professional bodies 会计职业组织,会计职业团体 NRIp@PIF:"
accounting records 会计记录
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accounting responsibility 会计责任 Ynxzkm S
accounting service 会计服务 m6wrG`-di
accounting standards 会计准则 h_*!cuH
Accounting Standards for Business Enterprises 企业会计准则 hsCts@R
accounting system 会计系统 5,vw%F-m
accounting treatment 会计处理 1>)q5D
accuracy 准确性,精确性 0vYHx V
additional audit procedures 追加审计程序 nNj<!}HvV
addressee 收件人,收信人 P80mK-Iyv_
Administration of State-owned Assets (the~) 国有资产管理局 L@VIC|~E
administrative laws and regulations 行政法规 SobOUly5{
adverse impact 不利影响,负面影响 "1I\~]]
adverse opinion 反对意见 Z~[EZgIg
advisory group 咨询组,顾问组 xr
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agency fee 代理费,代理费用 /
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aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 ^s.necg0
alternative audit procedures 替代审计程序,备选审计程序 LWX,u
amend 修改,修订 zb_nU7Eg
amortisation 摊销 4s_|6{ANS
analytical capacity 分析能力 P[q 'Y^\
analytical procedures 分析性程序 :n0czO6E
annual financial statements 年度会计报表,年度财务报表 ^E]Xq]vd"
appendix 附录,附表 ;:Kd?Tz$
applicable 适用的 SN<Dxa8Iy
applicable laws and regulations 适用的法规 E!rgR5Bd
application systems 应用系统 <<vT"2Q]
apply consistently 一贯地执行,一贯地实施 qi51'@
appropriate 适当的,合适的; dsrKHi
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appropriate authorization 适当的授权 AhA4IOG`.
appropriateness of audit evidence 审计证据的适当性 _DD.#YB</
approval 批准,核准 A(2!.Y
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assertion (会计报表上的)认定;确认 'O:QS)
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +-$Hx5
asset 资产,财产 0pW?v:!H
asset restructuring 资产重组 7c8A|E0\mF
assignment of duties 职责的划分 n,l{1 q
assistant 助理,助理人员 .ey=gI!x0
associated company 联属公司,联营公司 + 7~u_J
association 联合,结合;协会,社团 q'9}Hz
assumption 假设,假定 ;)7 GdR^K
at a given date 在某一特定时日 8n'"RaLQ8
attestation 鉴证,公证 d(t$riFX}
attestation service 鉴证服务 Gm1[PAj
audit adjustment 审计调整 c|hT\1XR,
audit areas 审计领域 <$+Cd=71\
audit conclusion 审计结论 N3U.62
audit effectiveness 审计效果 K (!+l
audit efficiency 审计效率 #]vs*Sz
audit engagement letter 审计业务约定书 OL0W'C9oA
audit evidence 审计证据 77?D
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audit fee 审计费 ZIr&_x#e
audit files 审计档案 9V/:1I0?&0
audit findings 审计中发现的事项 +=o?&
audit implementation stage 审计实施阶段 ]f}#&]<(T
audit mark 审计标识 rdBF+YN9/?
audit materiality 审计重要性 9vL n#_
audit method 审计方法 }]B H
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audit objective 审计目标,审计目的 c7~>uNgJ
audit of financial statements 会计报表审计,财务报表审计 &aLelJ~
audit opinion 审计意见 ~k[mowz0
audit period 被审计期间,被审计年度 lKT<aYX
audit plan 审计计划 xhTiOt6l
audit planning 编制审计计划,制定审计计划,审计计划 p*ic@n*G
audit planning stage 审计计划阶段 *wu:fb2[(
audit procedure 审计程序 %V;B{?>9zB
audit programme 审计程序表,具体审计计划 jMUN|(=Y
audit report 审计报告 Tj3xK%K_r3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %j4AX
audit report with a qualified opinion 有保留意见的审计报告 (fUpj^E)p
audit report with an adverse opinion 否定意见的审计报告 WJ[ybzVj
audit report with dual dates 双重日期审计报告 9esMr0*=
audit reporting stage 审计报告阶段 +[_mSt
audit responsibility 审计责任 Bkaupvv9S
audit results 审计结果 FbU98n+z
audit risk 审计风险 EG;y@\]
audit sampling 审计抽样 VX{9g#y$j
audit sampling techniques 审计抽样方法,审计抽样技术 xC}9W6
audit strategies 审计策略 f8JWg9m
audit summary 审计总结,审计小结 Hsl0|jy(/
audit team 审计小组 \#%1t
audit test 审计测试 O*
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audit trail 审计轨迹 >JUOS2
audit work 审计工作 XhEJF !
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 Op>l~{{
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Auditing Guidelines (the~) 审计规范指南 (;6vT'hE
auditing standards 审计准则 HCIS4}lQ
audit-oriented working paper (审计)业务类工作底稿 X:kqX
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authorisation 授权 /UP1*L
authorisation of transaction 交易的授权 6aq=h`Y
availability 可获得性 N:%
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balance 余额;差额;平衡 E#A%aLp0E
balance sheet 资产负债表 i[V\RKH*F
bank 银行 QRFBMq}'
bank account 银行账户,银行户头 Mq,2S
bank statement 银行对账单 CA[3R
barter transaction 易货交易,以物换物交易 -qNun3
basis of audit 审计依据 DYej<T'?3
basis of preparation (会计报表的)编制基础 `"RT(` m
book of account 账目,账簿 -:~"c@D
borrowing 借款,贷款,借债 v3I-i|L<)
branch 分支,分支机构,分店 sO$X5S C9
brought forward (账户余额等的)承上年,承上期,承上页 j.O+e|kxU
budget 预算 -?}Z0e(w
building 建筑物;大楼 glI4Jb_[
business conditions 业务情况,经营情况 lFT`
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business licence (企业等的)营业执照 Fof
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business relation 业务关系 nd3n 'b
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