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 e BPMT
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审计词汇英汉对照 MLl:)W*
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ability to continue as a going concern 持续经营能力 8oK30?
acceptability 可接受性,可接受程度 a[!':-R`s
acceptable level of detection risk 检查风险的可接受水平 b1+Nm
acceptance of engagement 接受委托 }0
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accepting the engagement for the first time 首次接受委托 @U,cj>K
access to asset 对资产的接触 YAD9'h]d\
according to 根据,依据,依照 H3JWf
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account balance 账户余额 G 7u85cie
account for 对……进行会计处理,核算;解释 p-Z5 {by
accounting 会计,会计学 zPn8>J<.0Q
accounting advisory serve 会计咨询服务 5we1q7
accounting firm 会计师事务所 xZhh%~
accounting information 会计信息,会计资料
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accounting period 会计期间 Ty>`r n
accounting policies 会计政策 /dIiFr"e}G
accounting professional bodies 会计职业组织,会计职业团体 YS9| J=!~
accounting records 会计记录 RSy1 wp4W
accounting responsibility 会计责任 C]}0h!_V
accounting service 会计服务 wx<DzC
accounting standards 会计准则 =6>mlI>i
Accounting Standards for Business Enterprises 企业会计准则 j&F&wRD%r
accounting system 会计系统 4JucNGv
accounting treatment 会计处理 FBe1f1
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accuracy 准确性,精确性 s`TfNwDvU
additional audit procedures 追加审计程序 sf%=q$z
addressee 收件人,收信人 <I7UyCAF
Administration of State-owned Assets (the~) 国有资产管理局 -k'=s{iy
administrative laws and regulations 行政法规 NWFZ:h@v
adverse impact 不利影响,负面影响 &iTsuA/7
adverse opinion 反对意见 :wMZ&xERDZ
advisory group 咨询组,顾问组 Gz`Zp "i%0
agency fee 代理费,代理费用 l-5-Tf&j
aggregate 总计,合计为…… 3=`UX
alternation of document and record 变造文件和记录 fZgZ
alternative audit procedures 替代审计程序,备选审计程序 O*CKyW_$t
amend 修改,修订 !5ppA
amortisation 摊销 P
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analytical capacity 分析能力 avdi9!J2
analytical procedures 分析性程序 ?=6zgb"9-
annual financial statements 年度会计报表,年度财务报表 zg]9~i8
appendix 附录,附表 {R(q7ALR
applicable 适用的 \;4RD$J
applicable laws and regulations 适用的法规 T. {P}#'|
application systems 应用系统 GZ9XG">
apply consistently 一贯地执行,一贯地实施 h|wyvYKZ
appropriate 适当的,合适的; P'zA=Rd&~>
征用,挪用 rN
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appropriate authorization 适当的授权 U<Ag=vsZE
appropriateness of audit evidence 审计证据的适当性 Xod#$'M>
approval 批准,核准 e<q;` H
assertion (会计报表上的)认定;确认 S-My6'ar
assessed level of control risk 对控制风险的评估,控制风险的评估水平 oA`Ncu5
asset 资产,财产 HyZh27PE
asset restructuring 资产重组 VsFRG;:\U
assignment of duties 职责的划分 hD
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assistant 助理,助理人员 "@.hz@>
associated company 联属公司,联营公司 eP6>a7gc
association 联合,结合;协会,社团 Tk)y*y
assumption 假设,假定 lBl`R|Gt
at a given date 在某一特定时日 Rzw}W7zg[
attestation 鉴证,公证 /:l>yKI+~
attestation service 鉴证服务 '(=krM9;
audit adjustment 审计调整 *r=6bpi
audit areas 审计领域 Y'58
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audit conclusion 审计结论 0D=6-P?^
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audit effectiveness 审计效果 zK?[6n89f
audit efficiency 审计效率 A+>+XA'
audit engagement letter 审计业务约定书 U",kAQY
audit evidence 审计证据 1Z|q0-Dw0
audit fee 审计费
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audit files 审计档案 8H;yrNL
audit findings 审计中发现的事项 j&u{a[Y/}
audit implementation stage 审计实施阶段 [WuN?H
audit mark 审计标识 o#CNr5/
audit materiality 审计重要性 [/\}:#MLe
audit method 审计方法 <$R'y6U:
audit objective 审计目标,审计目的 QrDI$p7;'
audit of financial statements 会计报表审计,财务报表审计 'jqkDPn
audit opinion 审计意见 y@e/G3
audit period 被审计期间,被审计年度 OUQySac
audit plan 审计计划 0"LJ{:plz
audit planning 编制审计计划,制定审计计划,审计计划 L~=h?C<
audit planning stage 审计计划阶段 ,x&T8o/a
audit procedure 审计程序 m>DBO|`
audit programme 审计程序表,具体审计计划 G,3.'S,7
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 qJj"WU5
audit report with a qualified opinion 有保留意见的审计报告 ?31#:Mg6g+
audit report with an adverse opinion 否定意见的审计报告 h:[%' htz
audit report with dual dates 双重日期审计报告 |L,_QXA2
audit reporting stage 审计报告阶段 s$s~p
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audit responsibility 审计责任 3vepJ)D (
audit results 审计结果 ?t46TV'G
audit risk 审计风险 S8 .1%sw
audit sampling 审计抽样 A63=$
audit sampling techniques 审计抽样方法,审计抽样技术 \W4|.[
audit strategies 审计策略 f@rR2xZoQ
audit summary 审计总结,审计小结 B _k+Oa2!
audit team 审计小组 M8(N9)N
audit test 审计测试 ?)X0l
audit trail 审计轨迹 wO.T"x%X
audit work 审计工作 8`Ih>
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audit working paper 审计工作底稿 gwO
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audited financial statement 审计会计报表,已审计财务报表 P-U9FKrt
Auditing Guidelines (the~) 审计规范指南 :"{("!x
auditing standards 审计准则 Tmjcc
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audit-oriented working paper (审计)业务类工作底稿 fAYp\k
authorisation 授权 VN]70LFz*i
authorisation of transaction 交易的授权 %m )vQ\Vtx
availability 可获得性 +`=rzL"0I7
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balance 余额;差额;平衡 >
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balance sheet 资产负债表 RA^6c![
bank 银行 yI$KBx/]n
bank account 银行账户,银行户头 Q!.JV.(
bank statement 银行对账单 ecvQEK2L
barter transaction 易货交易,以物换物交易 #:[^T,YD0
basis of audit 审计依据 7!F<Uf,V3
basis of preparation (会计报表的)编制基础 upi\pXv
book of account 账目,账簿 sYa;vg4[
borrowing 借款,贷款,借债 M$,4B
branch 分支,分支机构,分店 e>J.r("f
brought forward (账户余额等的)承上年,承上期,承上页 ZW>iq M^9
budget 预算 o=C:=
building 建筑物;大楼 <!;NJLe`
business conditions 业务情况,经营情况 %^pm~ck!
business licence (企业等的)营业执照 .:r
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business relation 业务关系 zPm|$d
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