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 l8-jFeeMd
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审计词汇英汉对照 }gW/heUE
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A ;ZJ,l)BNO
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ability to continue as a going concern 持续经营能力 3ms/v:\
acceptability 可接受性,可接受程度 Wts{tb
acceptable level of detection risk 检查风险的可接受水平 Wu( 8G
acceptance of engagement 接受委托 0*?XQV@
accepting the engagement for the first time 首次接受委托 Ij1]GZ`A(
access to asset 对资产的接触 ~8(X@~Tn*
according to 根据,依据,依照 N o(f0g.
account balance 账户余额 I_G>W3
account for 对……进行会计处理,核算;解释 \&5@ yh
accounting 会计,会计学 Wp}9%Mq~Jy
accounting advisory serve 会计咨询服务 U.U.\
accounting firm 会计师事务所 d~j
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accounting information 会计信息,会计资料 +^?-}v
accounting period 会计期间 N[bN"'U/1
accounting policies 会计政策 49oW 'j
accounting professional bodies 会计职业组织,会计职业团体 1gm/{w6O
accounting records 会计记录 ,6O9#1A&i
accounting responsibility 会计责任 yZp:hs#
accounting service 会计服务 RYl3txw
accounting standards 会计准则 AvE^
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Accounting Standards for Business Enterprises 企业会计准则 i*R:WTw#
accounting system 会计系统 ;j U-<
accounting treatment 会计处理 82za4u$q#
accuracy 准确性,精确性 9>3Ltnn0
additional audit procedures 追加审计程序 ]HV~xD7\
addressee 收件人,收信人 ^70 .g?(f[
Administration of State-owned Assets (the~) 国有资产管理局 }Tr83B|
administrative laws and regulations 行政法规 d._gH#&v
adverse impact 不利影响,负面影响 !X%!7wsc
adverse opinion 反对意见 BhW]Oq&
advisory group 咨询组,顾问组 =jIT"rk
agency fee 代理费,代理费用 ; axaZV
aggregate 总计,合计为…… >zg8xA1zL
alternation of document and record 变造文件和记录 ] ZGvRA&
alternative audit procedures 替代审计程序,备选审计程序 p@8krOo`
amend 修改,修订 tH,K\v`f
amortisation 摊销 ^la i!uZVa
analytical capacity 分析能力 u45h{i-e
analytical procedures 分析性程序 ~hz@9E]O
annual financial statements 年度会计报表,年度财务报表 d50IAa^p6J
appendix 附录,附表 QP5:M!O<)
applicable 适用的 EO/cW<uV'
applicable laws and regulations 适用的法规 92aDHECo
application systems 应用系统 Da8$Is;n
apply consistently 一贯地执行,一贯地实施 Z#Zzi5<
appropriate 适当的,合适的; V> a3V'
征用,挪用 Ot$cmBhw!
appropriate authorization 适当的授权 N(-%"#M$
appropriateness of audit evidence 审计证据的适当性 ONN{4&7@<
approval 批准,核准 3TiXYH
assertion (会计报表上的)认定;确认 EkStb#
assessed level of control risk 对控制风险的评估,控制风险的评估水平 k;fnC+Y$s
asset 资产,财产 \e:FmG
asset restructuring 资产重组 y:|.m@
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assignment of duties 职责的划分 0Dm`Ek3A7x
assistant 助理,助理人员 H"FflmUO
associated company 联属公司,联营公司 DA MpR3
association 联合,结合;协会,社团 Ec*--]j*c
assumption 假设,假定 ay:\P.`5)
at a given date 在某一特定时日 9SH<d)^
attestation 鉴证,公证 Tt <-<oyU.
attestation service 鉴证服务 p#;dLM/EA
audit adjustment 审计调整 ^mgI%_?1
audit areas 审计领域 }`9fZK{. @
audit conclusion 审计结论 )1Ma~8Y%r
audit effectiveness 审计效果 SEQO2`]e:
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 /R(U>pZ
audit evidence 审计证据 &FJU%tFA
audit fee 审计费 +A'q#~yILa
audit files 审计档案 SJ@8[n.x
audit findings 审计中发现的事项 UOLTCp?M;J
audit implementation stage 审计实施阶段 HV*:<2P%D
audit mark 审计标识 /md Q(Dm
audit materiality 审计重要性 }uvKE|umj
audit method 审计方法 J"D&q
audit objective 审计目标,审计目的 \}u7T[R=`
audit of financial statements 会计报表审计,财务报表审计 MOp=9d+N~
audit opinion 审计意见 p9&gEW
audit period 被审计期间,被审计年度 )-Mn"1ia
audit plan 审计计划 hHfe6P
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audit planning 编制审计计划,制定审计计划,审计计划 Pa+AF
audit planning stage 审计计划阶段 lrmt)BLoh
audit procedure 审计程序 [al(>Wr9
audit programme 审计程序表,具体审计计划 SrQ4y`?
audit report 审计报告 >uyeI&z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 c<+g|@A#
audit report with a qualified opinion 有保留意见的审计报告 }P&1s,S8J#
audit report with an adverse opinion 否定意见的审计报告 l${Hgn+
audit report with dual dates 双重日期审计报告 ,<;l"v(
audit reporting stage 审计报告阶段 =0PNHO\gl
audit responsibility 审计责任 Jm]]>K8.3V
audit results 审计结果 ubzb
audit risk 审计风险 _o &,
audit sampling 审计抽样 V(lK`dY
audit sampling techniques 审计抽样方法,审计抽样技术 fw:7Q7
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audit strategies 审计策略 m0%iw1OsH%
audit summary 审计总结,审计小结 M]6w^\4j9
audit team 审计小组 ;Xfd1
audit test 审计测试 oN&rq6eN
audit trail 审计轨迹 Y'<uZl^aX
audit work 审计工作 =A0"0D{\
audit working paper 审计工作底稿 k\mXo-:V6
audited financial statement 审计会计报表,已审计财务报表 ?;:9
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Auditing Guidelines (the~) 审计规范指南 1kvPiV=X>
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 ] 689 Q%D
authorisation 授权 YZ"+c&V"
authorisation of transaction 交易的授权 R
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availability 可获得性 r/N[7*i
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balance 余额;差额;平衡 XI%RneuDr:
balance sheet 资产负债表 7~!I2DV_
bank 银行 xVsa,EX b
bank account 银行账户,银行户头 ;e#>n!<u
bank statement 银行对账单 xE G+%Uk{
barter transaction 易货交易,以物换物交易 r!=]Q}`F
basis of audit 审计依据 gD,YQ%aq
basis of preparation (会计报表的)编制基础 1V*8,YiC<
book of account 账目,账簿 ;_?zB NW
borrowing 借款,贷款,借债 Dh\S`nfFq
branch 分支,分支机构,分店 G zJ9N`
brought forward (账户余额等的)承上年,承上期,承上页 g^s+C Z
budget 预算 LKK{j,g7
building 建筑物;大楼 ESC
business conditions 业务情况,经营情况 6pM"h5hA
business licence (企业等的)营业执照 L<f-Ed9|
business relation 业务关系 4B:\
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