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 i[{]
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审计词汇英汉对照 `HG19_Z
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ability to continue as a going concern 持续经营能力 6;frIl;
acceptability 可接受性,可接受程度 vQmackY
acceptable level of detection risk 检查风险的可接受水平 @
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acceptance of engagement 接受委托 (V.,~t@
accepting the engagement for the first time 首次接受委托 Lzx$"R-
access to asset 对资产的接触 I<./(X[H:#
according to 根据,依据,依照 +esNwz_
account balance 账户余额 |.O!zRm
account for 对……进行会计处理,核算;解释 yVHlT
accounting 会计,会计学 VhFRh,J(T
accounting advisory serve 会计咨询服务 |8 2tw|<o
accounting firm 会计师事务所 z-G7Y#
accounting information 会计信息,会计资料 $H-D9+8 7
accounting period 会计期间 v7F
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accounting policies 会计政策 q'F_j"
accounting professional bodies 会计职业组织,会计职业团体 ynZ[c8.
accounting records 会计记录 ~}-p5 q2
accounting responsibility 会计责任 ; [%}Xx
accounting service 会计服务 l$VxE'&LQ
accounting standards 会计准则 I"32[?0
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Accounting Standards for Business Enterprises 企业会计准则 U@J/
accounting system 会计系统 4Sstg57x~
accounting treatment 会计处理 A?D"j7JD=L
accuracy 准确性,精确性 yC0f/O
additional audit procedures 追加审计程序
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addressee 收件人,收信人 %C`'>,t>
Administration of State-owned Assets (the~) 国有资产管理局 YD46Z~$
administrative laws and regulations 行政法规 MIlCUk
adverse impact 不利影响,负面影响 6!%d-Z7)
adverse opinion 反对意见 bq3fiT9
advisory group 咨询组,顾问组 @y0bU*v7
agency fee 代理费,代理费用 .\~P -{Hd
aggregate 总计,合计为…… HS6Imi
alternation of document and record 变造文件和记录 jUJTcL
alternative audit procedures 替代审计程序,备选审计程序 X!rQ@F3
amend 修改,修订 T]#,R|)d
amortisation 摊销 FK@ f'
analytical capacity 分析能力 j&[.2PW\
analytical procedures 分析性程序 {8#N7(%z
annual financial statements 年度会计报表,年度财务报表 $;2eH
appendix 附录,附表 \gp,Txueb
applicable 适用的 r($_>TS&"
applicable laws and regulations 适用的法规 YKe0:cWc
application systems 应用系统 ECS<l*i57&
apply consistently 一贯地执行,一贯地实施 n`m_S
appropriate 适当的,合适的; 3
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appropriate authorization 适当的授权 1R2o6`_
appropriateness of audit evidence 审计证据的适当性 1( ?CNW[
approval 批准,核准 t}XB|h
assertion (会计报表上的)认定;确认 VX!Y`y^a
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~w
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asset 资产,财产 "6E1W,|{
asset restructuring 资产重组
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assignment of duties 职责的划分
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assistant 助理,助理人员 BK(pJNBh
associated company 联属公司,联营公司 A&|Wvb=
association 联合,结合;协会,社团 !#c[~erNZ
assumption 假设,假定 1akD]Z
at a given date 在某一特定时日 Q.9Ph
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attestation 鉴证,公证 tB
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attestation service 鉴证服务 mo|PrLV
audit adjustment 审计调整 uXQ
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audit areas 审计领域 u+z .J4w
audit conclusion 审计结论 _b!;(~@p
audit effectiveness 审计效果 h/1nm U]
audit efficiency 审计效率 R(2HYZ
audit engagement letter 审计业务约定书 $kkp*3{ot
audit evidence 审计证据 N&I8nZ9
audit fee 审计费 "rjv5*z^&
audit files 审计档案 KH2F#[
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audit findings 审计中发现的事项 ' 1P=^
audit implementation stage 审计实施阶段 ,5eH2W
audit mark 审计标识 .#= j
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audit materiality 审计重要性 r,u<y_YW
audit method 审计方法
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audit objective 审计目标,审计目的 $Yx6#m}[M
audit of financial statements 会计报表审计,财务报表审计 +}c|O+6g
audit opinion 审计意见 :]B%
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audit period 被审计期间,被审计年度 /<(*/P,>
audit plan 审计计划 z-KrQx2
audit planning 编制审计计划,制定审计计划,审计计划 r/CEYEJ&X
audit planning stage 审计计划阶段 8zQ_xE
audit procedure 审计程序 i{tTUA
audit programme 审计程序表,具体审计计划 "pSH!0Ap\
audit report 审计报告 <qbZG}u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 c&7Do}
audit report with a qualified opinion 有保留意见的审计报告 h1^9tz{
audit report with an adverse opinion 否定意见的审计报告 ]z-']R;
audit report with dual dates 双重日期审计报告 \LO_Nu9
audit reporting stage 审计报告阶段 v
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audit responsibility 审计责任 #&^ZQs<
audit results 审计结果 u<l#xud
audit risk 审计风险 [2GXAvXsT
audit sampling 审计抽样 IWjR0
audit sampling techniques 审计抽样方法,审计抽样技术 a.
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audit strategies 审计策略 -"~L2f"
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audit summary 审计总结,审计小结 )"(V*Z
audit team 审计小组 v}7@CP]nV
audit test 审计测试 Cz'xGW{
audit trail 审计轨迹 D^66p8t
audit work 审计工作 w1wXTt
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 Dk)@>l:gI,
Auditing Guidelines (the~) 审计规范指南 :D"@6PC]
auditing standards 审计准则 y#b;uDY
audit-oriented working paper (审计)业务类工作底稿 ^G}# jg.
authorisation 授权 2}^+]5
authorisation of transaction 交易的授权 [ 3$.*
availability 可获得性 VDB$"T9#
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balance 余额;差额;平衡 ~?FK ; (
balance sheet 资产负债表 {iA^rv|
bank 银行 r#LnDseW
bank account 银行账户,银行户头 84iJ[Fq{
bank statement 银行对账单 \Os:6U=X-
barter transaction 易货交易,以物换物交易 =y?#^
basis of audit 审计依据 Px'R`1^
basis of preparation (会计报表的)编制基础 Q/9a,85
book of account 账目,账簿 98BYtxa
borrowing 借款,贷款,借债 n`P`yb\f$
branch 分支,分支机构,分店 W;^N8ap%
brought forward (账户余额等的)承上年,承上期,承上页 4Z*|Dsw
budget 预算 M6# \na
building 建筑物;大楼 YV*b~6{d
business conditions 业务情况,经营情况 pPoH5CzcK
business licence (企业等的)营业执照 |kId8WtA
business relation 业务关系
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