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 ,2Sv1v$
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审计词汇英汉对照 ?yda.<"g9Y
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ability to continue as a going concern 持续经营能力 =rE`ib
acceptability 可接受性,可接受程度 m^(E:6T
acceptable level of detection risk 检查风险的可接受水平 KX&Od@cQ$
acceptance of engagement 接受委托 \["1N-q b
accepting the engagement for the first time 首次接受委托 B]CS2LEqh
access to asset 对资产的接触 KH
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according to 根据,依据,依照 rGP?
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account balance 账户余额 "dFdOb"O-
account for 对……进行会计处理,核算;解释 uugzIV)
accounting 会计,会计学 aa'
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accounting advisory serve 会计咨询服务 !dYX2!lvT
accounting firm 会计师事务所 C]{V%jU
accounting information 会计信息,会计资料 .XZ 71E
accounting period 会计期间 !)=#p9
accounting policies 会计政策 70I4-[/z[d
accounting professional bodies 会计职业组织,会计职业团体 4
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accounting records 会计记录 =iPd@f"$
accounting responsibility 会计责任 INeWi= 1
accounting service 会计服务 f^>lObvd
accounting standards 会计准则 rmAP&Gw I
Accounting Standards for Business Enterprises 企业会计准则 F\YcSDM
accounting system 会计系统 #m[w=Pu}
accounting treatment 会计处理 1yY'hb,0
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 +$an*k9
addressee 收件人,收信人 `"1{
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Administration of State-owned Assets (the~) 国有资产管理局 _dB0rsCnU%
administrative laws and regulations 行政法规 0n =9TmE
adverse impact 不利影响,负面影响 {jCu9 ]c!
adverse opinion 反对意见 C'xU=OnA8
advisory group 咨询组,顾问组 ({}O
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agency fee 代理费,代理费用 9X*eE
aggregate 总计,合计为…… N:sECGS,
alternation of document and record 变造文件和记录 }(hYG"5
alternative audit procedures 替代审计程序,备选审计程序 Bwi[qw
amend 修改,修订 lFzQG:k@
amortisation 摊销 9#.NPfMF
analytical capacity 分析能力 e`gGzyM
analytical procedures 分析性程序 -;DE&~p
annual financial statements 年度会计报表,年度财务报表 ML9T(th6v
appendix 附录,附表 1&>nL`E[3
applicable 适用的 FcbA)7dD
applicable laws and regulations 适用的法规 d5Eee^Qu/
application systems 应用系统 :@z5& h
apply consistently 一贯地执行,一贯地实施 a)yNXn8E_
appropriate 适当的,合适的; [b\lcQ8O
征用,挪用 :pV("tHE
appropriate authorization 适当的授权 \!4ghev3
appropriateness of audit evidence 审计证据的适当性 { <ao4w6B
approval 批准,核准 3:CQMZ|;@
assertion (会计报表上的)认定;确认 9lazo
assessed level of control risk 对控制风险的评估,控制风险的评估水平 J 6d n~nPK
asset 资产,财产 D ;T r
asset restructuring 资产重组 Vzv.e6_
assignment of duties 职责的划分 `'tw5}
assistant 助理,助理人员 cB9KHq B
associated company 联属公司,联营公司 QP-<$P;~
association 联合,结合;协会,社团
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assumption 假设,假定 * y"GgI
at a given date 在某一特定时日
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attestation 鉴证,公证 <LA`PbQa
attestation service 鉴证服务 qjRiTIp9q
audit adjustment 审计调整 \gk3w,B?E
audit areas 审计领域 @8 yE(
audit conclusion 审计结论 ,uD*FSp>
audit effectiveness 审计效果 8a If{(/k
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 :J)lC =
audit evidence 审计证据
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audit fee 审计费 K5c7>I%k
audit files 审计档案 3YNkT"~T
audit findings 审计中发现的事项 Xrzh*sp
audit implementation stage 审计实施阶段 {G*:N[pJp
audit mark 审计标识 PXQ9P<m
audit materiality 审计重要性 MZ+IorZl
audit method 审计方法 9j>sRE1
audit objective 审计目标,审计目的 Exo`Z`m`U
audit of financial statements 会计报表审计,财务报表审计 A#07Ly8kXn
audit opinion 审计意见 -gX2{dW
audit period 被审计期间,被审计年度 Zp(P)Obs#
audit plan 审计计划 0b QiUcg/
audit planning 编制审计计划,制定审计计划,审计计划 +cOI`4`$
audit planning stage 审计计划阶段 ,IvnNnl2
audit procedure 审计程序 7!840 :a?+
audit programme 审计程序表,具体审计计划 D+U/ ]sW
audit report 审计报告 "=RoI
audit report with a disclaimer of opinion 拒绝表示意见审计报告 g!|E!\p
audit report with a qualified opinion 有保留意见的审计报告 rM?Dp2
audit report with an adverse opinion 否定意见的审计报告 r.G/f{=<@
audit report with dual dates 双重日期审计报告 :?XHZ
audit reporting stage 审计报告阶段 V6!73 iY
audit responsibility 审计责任 ?b' '
audit results 审计结果 $.]t1e7s
audit risk 审计风险 F vk:c-
audit sampling 审计抽样 wyhf:!-I
audit sampling techniques 审计抽样方法,审计抽样技术 _!g
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audit strategies 审计策略 gkn/E}K#
audit summary 审计总结,审计小结 8gKR<X.G
audit team 审计小组 *UxB`iA
audit test 审计测试 Fea\ eB
audit trail 审计轨迹 XGl13@=O
audit work 审计工作 - 5Wt9
audit working paper 审计工作底稿 :XY3TI
audited financial statement 审计会计报表,已审计财务报表 uV:uXQni``
Auditing Guidelines (the~) 审计规范指南 h
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auditing standards 审计准则 s3RyLT
audit-oriented working paper (审计)业务类工作底稿 cz~FWk
authorisation 授权 z4`n%~w1b
authorisation of transaction 交易的授权 \gQ+@O&+
availability 可获得性 iOXP\:mPo
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balance 余额;差额;平衡 ={0{X9t?'j
balance sheet 资产负债表 t-'GRme
bank 银行 RV*Zi\-X
bank account 银行账户,银行户头 Gqc6).tn
bank statement 银行对账单 B148wh#r
barter transaction 易货交易,以物换物交易 q9(}wvtr
basis of audit 审计依据 m@2xC,@
basis of preparation (会计报表的)编制基础 ;{7lc9uRj
book of account 账目,账簿 10a*7 L
borrowing 借款,贷款,借债 P87Fg
branch 分支,分支机构,分店 ~\IDg/9Cj
brought forward (账户余额等的)承上年,承上期,承上页 c,%>7U(w_
budget 预算 `i^1U O
building 建筑物;大楼 R[-:-8
business conditions 业务情况,经营情况 <%f%e4
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business licence (企业等的)营业执照 )g<qEyJR
business relation 业务关系 :DpK{$eCb
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