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 WytCc>oL
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审计词汇英汉对照 Ytx+7OLe
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ability to continue as a going concern 持续经营能力 5.[{PJ]bq
acceptability 可接受性,可接受程度 cJ8F#t
acceptable level of detection risk 检查风险的可接受水平 ! qcu-d5b
acceptance of engagement 接受委托 XU9=@y+|v
accepting the engagement for the first time 首次接受委托 h;4g#|,
access to asset 对资产的接触 X_'.@q<!CV
according to 根据,依据,依照 k #*|-?
account balance 账户余额 SC2C%.%l`
account for 对……进行会计处理,核算;解释 d<7J)zUm3
accounting 会计,会计学 Lf 0Hz")
accounting advisory serve 会计咨询服务 <YeF?$S}
accounting firm 会计师事务所 `FJnR~d
accounting information 会计信息,会计资料 4E
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accounting period 会计期间 N^
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accounting policies 会计政策 >>$IHz4Z"
accounting professional bodies 会计职业组织,会计职业团体 50DPzn
accounting records 会计记录 q<yH!
accounting responsibility 会计责任 Jl]]nOBQ/
accounting service 会计服务 u=E?N:I~F
accounting standards 会计准则 ZHC sv]l
Accounting Standards for Business Enterprises 企业会计准则 ImV54h'
accounting system 会计系统 AVyZ#`,
accounting treatment 会计处理 (J$
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accuracy 准确性,精确性 qz0v1057#
additional audit procedures 追加审计程序 R NA03
addressee 收件人,收信人 ;n;^f&;sJ
Administration of State-owned Assets (the~) 国有资产管理局 tt^ze|*&t
administrative laws and regulations 行政法规 ?J~JQe42
adverse impact 不利影响,负面影响 GVl
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adverse opinion 反对意见 4*+EUJ|
advisory group 咨询组,顾问组 HQ
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agency fee 代理费,代理费用 H~ZSw7!M8
aggregate 总计,合计为…… DYWC]*
alternation of document and record 变造文件和记录 "q`%d_
alternative audit procedures 替代审计程序,备选审计程序 CD&m4^X5D
amend 修改,修订 tl)}Be+Dt;
amortisation 摊销 }
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analytical capacity 分析能力 EORRSP,$2
analytical procedures 分析性程序 r/4]b]n
annual financial statements 年度会计报表,年度财务报表 b}4/4Z.
appendix 附录,附表 _#gsR"FZ$
applicable 适用的 .u*].As=
applicable laws and regulations 适用的法规 gPwp
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application systems 应用系统 WvJ?e
apply consistently 一贯地执行,一贯地实施 m@,>d_|-K-
appropriate 适当的,合适的; epbp9[
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appropriate authorization 适当的授权 yhdG 93
appropriateness of audit evidence 审计证据的适当性 |f:d72{Qr
approval 批准,核准 btF%}<o)
assertion (会计报表上的)认定;确认 [;=ky<K0E
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Dgm%Ng
asset 资产,财产 V`M,d~:Pr"
asset restructuring 资产重组 {T.Vu]L80
assignment of duties 职责的划分 ~1'468
assistant 助理,助理人员 Qf|}%}%fp
associated company 联属公司,联营公司 3kQ ^f=Wd
association 联合,结合;协会,社团 i/J NG
assumption 假设,假定 .V3Dql@z"
at a given date 在某一特定时日 7S2F^,w
attestation 鉴证,公证 =Yj[MVn
attestation service 鉴证服务 NACY;XQ%
audit adjustment 审计调整 ]R{"=H'
audit areas 审计领域 `fkrik
audit conclusion 审计结论 v,+
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audit effectiveness 审计效果 mG~y8nUtp
audit efficiency 审计效率 ]2%P``Yj
audit engagement letter 审计业务约定书 tTFoS[
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audit evidence 审计证据 8~)[d!'
audit fee 审计费 ijqdZ+
audit files 审计档案 R{o*O_qX
audit findings 审计中发现的事项 0o|
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audit implementation stage 审计实施阶段 $JB:rozE
audit mark 审计标识 dO4#BDn"=
audit materiality 审计重要性 b<(UmRxx3
audit method 审计方法 ^X;Xti
audit objective 审计目标,审计目的 b2=Q~=Wc
audit of financial statements 会计报表审计,财务报表审计 fJw=7t-t
audit opinion 审计意见 4D8y b|o
audit period 被审计期间,被审计年度 (I[h.\%
audit plan 审计计划 g**%J Xo
audit planning 编制审计计划,制定审计计划,审计计划 9H}iX0O
audit planning stage 审计计划阶段 .&x?`pER
audit procedure 审计程序 W
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audit programme 审计程序表,具体审计计划 gZEA;N:H%<
audit report 审计报告 ?SO F
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 UVCMB_T
audit report with a qualified opinion 有保留意见的审计报告 DYKV54\ue
audit report with an adverse opinion 否定意见的审计报告 oZ>`Qu
audit report with dual dates 双重日期审计报告 9;Pu9s[q2
audit reporting stage 审计报告阶段 /9+A97{
audit responsibility 审计责任 :iQ^1S`pH
audit results 审计结果 i)= 89?8
audit risk 审计风险 EOnp!]Y
audit sampling 审计抽样 YeExjC
audit sampling techniques 审计抽样方法,审计抽样技术 e=]oh$]
audit strategies 审计策略 30(m-D$K>9
audit summary 审计总结,审计小结 %c&Ah
audit team 审计小组 9Oo*8wvGG
audit test 审计测试 T3t~=b>&L
audit trail 审计轨迹 x$5nLS2.
audit work 审计工作 zj$_iB`9
audit working paper 审计工作底稿 d+m6-4[_k
audited financial statement 审计会计报表,已审计财务报表 !:5`im;i
Auditing Guidelines (the~) 审计规范指南 0o=6A<#x
auditing standards 审计准则 e7bT%h9i
audit-oriented working paper (审计)业务类工作底稿 R3{*v =ov
authorisation 授权 KG-k$glD
authorisation of transaction 交易的授权 >uchF8)e|
availability 可获得性 zsMw5C
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balance 余额;差额;平衡 kk/+Vx~
balance sheet 资产负债表 ]~
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bank 银行 yrE,,N%I
bank account 银行账户,银行户头 zA'gb'MmW
bank statement 银行对账单 H7tQ#
barter transaction 易货交易,以物换物交易 cJHABdK-
basis of audit 审计依据 x^#6>oOR
basis of preparation (会计报表的)编制基础 PK2Rj%
book of account 账目,账簿 {Ukc D+.Y
borrowing 借款,贷款,借债 w7Pe
branch 分支,分支机构,分店 e4 ?<GT
brought forward (账户余额等的)承上年,承上期,承上页 FBE @pd
budget 预算 #SK#k<&P
building 建筑物;大楼 #{?m
business conditions 业务情况,经营情况 FC~|&
business licence (企业等的)营业执照 mp muziH
business relation 业务关系 cRjL3
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