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 BKYyc6iE
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审计词汇英汉对照 @gw8r[
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ability to continue as a going concern 持续经营能力 e$&n)>%
acceptability 可接受性,可接受程度 ,wngS=
acceptable level of detection risk 检查风险的可接受水平 AHHV\
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acceptance of engagement 接受委托 !lBK!'0
accepting the engagement for the first time 首次接受委托 [GcW*v
access to asset 对资产的接触 g8@F/$HY
according to 根据,依据,依照 -lR7
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account balance 账户余额 $)d34JM
account for 对……进行会计处理,核算;解释 #aiI]'
accounting 会计,会计学 #
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accounting advisory serve 会计咨询服务 R*r"};
accounting firm 会计师事务所 tq51;L
accounting information 会计信息,会计资料 I+31:#d
accounting period 会计期间 T`9nY!
accounting policies 会计政策 5=R]1YI~$
accounting professional bodies 会计职业组织,会计职业团体 )KGz -!1c
accounting records 会计记录 <kWkc|zBY
accounting responsibility 会计责任 8s
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accounting service 会计服务 vin3
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accounting standards 会计准则 3eB)X2~
Accounting Standards for Business Enterprises 企业会计准则 eHR]qy 0_X
accounting system 会计系统 whm|"}x)u
accounting treatment 会计处理 N|3#pHm@
accuracy 准确性,精确性 l=x(
additional audit procedures 追加审计程序 WQbjq}R
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addressee 收件人,收信人 cwzgIm+
Administration of State-owned Assets (the~) 国有资产管理局 9'@G7*Yn
administrative laws and regulations 行政法规 {WQ6=wGpS
adverse impact 不利影响,负面影响 Ty#sY'%
adverse opinion 反对意见 hDQk zqW
advisory group 咨询组,顾问组 JoZSp"R
agency fee 代理费,代理费用 /_YTOSZjm
aggregate 总计,合计为…… GRaU]Z]ck
alternation of document and record 变造文件和记录 ?Iq{6O>D.
alternative audit procedures 替代审计程序,备选审计程序 uBxoMxWm
amend 修改,修订 ? % A2
amortisation 摊销 h@o6=d=4
analytical capacity 分析能力 Q7i(M >|O
analytical procedures 分析性程序 z 7+>G/o
annual financial statements 年度会计报表,年度财务报表 6ud<U#\b&
appendix 附录,附表 }D.\2x(J
applicable 适用的 /)`]p1c1%w
applicable laws and regulations 适用的法规 2+Oz$9`.
application systems 应用系统 `5rfO6;
apply consistently 一贯地执行,一贯地实施 xLfv:Rp
appropriate 适当的,合适的; ) .KMZ]
征用,挪用 .2s^8 g O
appropriate authorization 适当的授权 XVJH>
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appropriateness of audit evidence 审计证据的适当性 )dh`aQ%N "
approval 批准,核准 E0yx
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assertion (会计报表上的)认定;确认 CGkx_E]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 7[!dm_
asset 资产,财产 lJdYR'/Wd
asset restructuring 资产重组 U3`?Z`i(
assignment of duties 职责的划分 gXM+N(M-
assistant 助理,助理人员 Z`U+a
associated company 联属公司,联营公司 9X
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association 联合,结合;协会,社团 @#$(Cs*{]
assumption 假设,假定 *M_^I)*L
at a given date 在某一特定时日 ?~(#~3x
attestation 鉴证,公证 Xo&\~b#-
attestation service 鉴证服务 6>
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audit adjustment 审计调整 yz5! >|EB
audit areas 审计领域 HFlExau
audit conclusion 审计结论
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audit effectiveness 审计效果 @LSh=o+
audit efficiency 审计效率 Tj{3#?]Ho
audit engagement letter 审计业务约定书 |lZp5MOc
audit evidence 审计证据 $EEn]y
audit fee 审计费 P}qpy\/(4
audit files 审计档案 es~1@Jb
audit findings 审计中发现的事项 d>F. C>
audit implementation stage 审计实施阶段 %g{)K)$,ui
audit mark 审计标识 YDj5+'y
audit materiality 审计重要性 = ^Vp \
audit method 审计方法 ]!~?j3-k Q
audit objective 审计目标,审计目的 >/lB%<$/
audit of financial statements 会计报表审计,财务报表审计 /oLY\>pD
audit opinion 审计意见 Nu\<Xr8
audit period 被审计期间,被审计年度 z[myf]@
audit plan 审计计划 m7C!
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audit planning 编制审计计划,制定审计计划,审计计划 |0?v4%g
audit planning stage 审计计划阶段 72.Msnn
audit procedure 审计程序 {?2|
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audit programme 审计程序表,具体审计计划 >(wQx05^D
audit report 审计报告 Yyr9Kj:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?Zsh\^k.g
audit report with a qualified opinion 有保留意见的审计报告 SbzJeaZv
audit report with an adverse opinion 否定意见的审计报告 RA;/ ?l
audit report with dual dates 双重日期审计报告 /&_
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audit reporting stage 审计报告阶段 zSU,le
audit responsibility 审计责任 k_ywwkG9lU
audit results 审计结果 E*wG5]at
audit risk 审计风险 +6
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audit sampling 审计抽样 T93st<F=R
audit sampling techniques 审计抽样方法,审计抽样技术 YOj&1ymBZ
audit strategies 审计策略 ] $r].,&
audit summary 审计总结,审计小结 W$()W)
audit team 审计小组 ?6{g7S%
audit test 审计测试 gIusp917
audit trail 审计轨迹 a]xGzv5
audit work 审计工作 `b] wyP
audit working paper 审计工作底稿 !H[01
audited financial statement 审计会计报表,已审计财务报表 LHXR7Fjc
Auditing Guidelines (the~) 审计规范指南 =QbOvIq
auditing standards 审计准则 }qhYHC
audit-oriented working paper (审计)业务类工作底稿 VB#&`]rdo
authorisation 授权 4Orq;8!BW
authorisation of transaction 交易的授权 Y6Cm
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availability 可获得性 ,\c V,$
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balance 余额;差额;平衡 DR:DXJc
balance sheet 资产负债表 H{,1-&>|
bank 银行 l|E4 7@#
bank account 银行账户,银行户头 M
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bank statement 银行对账单 V$O 6m|q
barter transaction 易货交易,以物换物交易 HLG5SS7
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 m-ibS:
book of account 账目,账簿 $u'"C|>8
borrowing 借款,贷款,借债 jZPGUoRLg
branch 分支,分支机构,分店 jC>#`gD
brought forward (账户余额等的)承上年,承上期,承上页 -,T!/E
budget 预算 W=w]`'
building 建筑物;大楼 qsbV)c
business conditions 业务情况,经营情况 wytMoG\
business licence (企业等的)营业执照 [ }Tb2|
business relation 业务关系 !<HMMf,-D
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