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 QpBgG~h"
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审计词汇英汉对照 9 ]c2ub7
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ability to continue as a going concern 持续经营能力 P6u9Ngay
acceptability 可接受性,可接受程度 n!2"pRIi
acceptable level of detection risk 检查风险的可接受水平 aqQ
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acceptance of engagement 接受委托 F@1~aeX-
accepting the engagement for the first time 首次接受委托 V:fz
access to asset 对资产的接触 -y5^xR
according to 根据,依据,依照 +0{m(%i
account balance 账户余额 mk(O..)2
account for 对……进行会计处理,核算;解释 d[E~}Dq3#
accounting 会计,会计学 `%IzW2v6
accounting advisory serve 会计咨询服务 Ydm0
accounting firm 会计师事务所 2~dUnskyy
accounting information 会计信息,会计资料 Veo*-sl
accounting period 会计期间 !~Gx@Ro
accounting policies 会计政策 %sxLxx_x!
accounting professional bodies 会计职业组织,会计职业团体 K&Ner(/X`6
accounting records 会计记录 8mj
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accounting responsibility 会计责任 ]L+YnZ?6
accounting service 会计服务 pRWEBd1U
accounting standards 会计准则 ,cZhkXd
Accounting Standards for Business Enterprises 企业会计准则 TRP#b 7nC
accounting system 会计系统 ?QxI2J
accounting treatment 会计处理 W!vN(1:(
accuracy 准确性,精确性 M8dv
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additional audit procedures 追加审计程序 f++M
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addressee 收件人,收信人 c%y(Z5
Administration of State-owned Assets (the~) 国有资产管理局 Zk,`
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administrative laws and regulations 行政法规 %LyZaU_s
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adverse impact 不利影响,负面影响 ZByxC*Cz
adverse opinion 反对意见 ~puXZCatN
advisory group 咨询组,顾问组 KYE)#<V}@
agency fee 代理费,代理费用 ,;;7+|`
aggregate 总计,合计为…… MDV<[${
alternation of document and record 变造文件和记录 o>WB,i^ G
alternative audit procedures 替代审计程序,备选审计程序 "NEg]LB5
amend 修改,修订 Lzmdy0!'
amortisation 摊销 <A|X4;
analytical capacity 分析能力 b-?wJSf|
analytical procedures 分析性程序 [v47_ 5O
annual financial statements 年度会计报表,年度财务报表 ?tzJ7PJ~B
appendix 附录,附表 L\0;)eJ#M
applicable 适用的 {1?94rz
applicable laws and regulations 适用的法规 r-^FM~Jp
application systems 应用系统 Lx%*IE|c
apply consistently 一贯地执行,一贯地实施 ] V|hDU=t
appropriate 适当的,合适的; :j(e+A1@
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appropriate authorization 适当的授权 e"}JHXs
appropriateness of audit evidence 审计证据的适当性 CD^C}MB
approval 批准,核准 k;5$]^x
assertion (会计报表上的)认定;确认 .8o?`
assessed level of control risk 对控制风险的评估,控制风险的评估水平 A]0A,A0
asset 资产,财产 f3yH4r?;w
asset restructuring 资产重组 Xir
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assignment of duties 职责的划分 ,+w9_Gy2H
assistant 助理,助理人员 C@x\ZG5rA
associated company 联属公司,联营公司 L
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association 联合,结合;协会,社团 v
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assumption 假设,假定 ]MD,{T9l\>
at a given date 在某一特定时日 x[?N[>uw
attestation 鉴证,公证 @jL](Mq|]
attestation service 鉴证服务 7gWT[
audit adjustment 审计调整 Vz.G!*>Dg
audit areas 审计领域 *y+N-uq
audit conclusion 审计结论 ^b M\:z"M
audit effectiveness 审计效果 0Q7teXRM
audit efficiency 审计效率 tIK`/)w,
audit engagement letter 审计业务约定书 z*V 8l*
audit evidence 审计证据 2[!3!@.
audit fee 审计费 is~"yE7
audit files 审计档案 1JQ5bB"
audit findings 审计中发现的事项 WCNycH+1
audit implementation stage 审计实施阶段 epicY
audit mark 审计标识 $-D}y:
audit materiality 审计重要性
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audit method 审计方法 yj$$k~@
audit objective 审计目标,审计目的 C/$bgK[ev
audit of financial statements 会计报表审计,财务报表审计 ]?<
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audit opinion 审计意见 w"`Zf7a{/
audit period 被审计期间,被审计年度 mXY G^}
audit plan 审计计划 @V?T'@W7D
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 N#``(a
audit procedure 审计程序 7vo8lnQ{
audit programme 审计程序表,具体审计计划 (]E0fjk
audit report 审计报告 zqHG2:MN"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 qX[{_$^Q
audit report with a qualified opinion 有保留意见的审计报告 -Oi8]Xw^@y
audit report with an adverse opinion 否定意见的审计报告 zq6)jHfq.
audit report with dual dates 双重日期审计报告 Pz^C3h$5_
audit reporting stage 审计报告阶段 /!#A'#Z
audit responsibility 审计责任 |}7!'f\M
audit results 审计结果 0
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audit risk 审计风险 /Nc)bF%gX
audit sampling 审计抽样 5cvvdO*C0
audit sampling techniques 审计抽样方法,审计抽样技术 <4LW.q
audit strategies 审计策略 )/t&a$[
audit summary 审计总结,审计小结 o%b6"_~%3
audit team 审计小组 ,i jB3J
audit test 审计测试 TU6(Q,Yi|
audit trail 审计轨迹 e#U@n
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audit work 审计工作 uTdx`>M,O
audit working paper 审计工作底稿 pCf9"LLer
audited financial statement 审计会计报表,已审计财务报表 _/czH<
Auditing Guidelines (the~) 审计规范指南 E<ILZpP
auditing standards 审计准则 `h|Y0x
audit-oriented working paper (审计)业务类工作底稿 J9*i`8kU.
authorisation 授权 5tI#UBha
authorisation of transaction 交易的授权 ;^TSla+t+
availability 可获得性 \#h{bnx
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balance 余额;差额;平衡 x?UAj8z6
balance sheet 资产负债表 ECyG$j0
bank 银行 -Qn l)JB
bank account 银行账户,银行户头 86p
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bank statement 银行对账单 fN1b+d~*6
barter transaction 易货交易,以物换物交易 J-|&[-Z
basis of audit 审计依据 ih|;H:"^
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 7KHQ0
borrowing 借款,贷款,借债 NEUr w/
branch 分支,分支机构,分店 ]v/pMg#-
brought forward (账户余额等的)承上年,承上期,承上页 P5H_iH
budget 预算 ym p
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building 建筑物;大楼 VJ8'T"^Hf
business conditions 业务情况,经营情况 BoQ%QV69%
business licence (企业等的)营业执照 it-]-=mqb
business relation 业务关系
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