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 Emlj,c<?
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审计词汇英汉对照 sn"((BsO<
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ability to continue as a going concern 持续经营能力 !Asncc G
acceptability 可接受性,可接受程度 U[C>Aoze
acceptable level of detection risk 检查风险的可接受水平 n%E,[JT
acceptance of engagement 接受委托 -K|1w'E
accepting the engagement for the first time 首次接受委托 JFv70rBe
access to asset 对资产的接触 ~J
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according to 根据,依据,依照 s|C[{n<_
account balance 账户余额 Y?^liI`#
account for 对……进行会计处理,核算;解释 uFr12ZFgK
accounting 会计,会计学 {-A|f
accounting advisory serve 会计咨询服务 CR4O#f8\
accounting firm 会计师事务所 FJ_JaIby
accounting information 会计信息,会计资料 P2n8H Fi
accounting period 会计期间 [?K>s>it
accounting policies 会计政策 8}n<3_
accounting professional bodies 会计职业组织,会计职业团体 PUQ",;&y1
accounting records 会计记录 FjCGD4x1N
accounting responsibility 会计责任 ElO|6kOBYG
accounting service 会计服务 } c
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accounting standards 会计准则 ]_C"A
Accounting Standards for Business Enterprises 企业会计准则 gIo\^ktW
accounting system 会计系统 N~/'EaO
accounting treatment 会计处理 /2Izj/Q
accuracy 准确性,精确性 fcq8aW/z_
additional audit procedures 追加审计程序 .xIAep_
addressee 收件人,收信人 ^ZMbJe%L
Administration of State-owned Assets (the~) 国有资产管理局 KV0*dB;
administrative laws and regulations 行政法规 _[rFnyC+0V
adverse impact 不利影响,负面影响 ?]><#[?'L
adverse opinion 反对意见 UJO3Yn
advisory group 咨询组,顾问组 vyZ&%?{*R
agency fee 代理费,代理费用 &S4*x|-C&
aggregate 总计,合计为…… TcZ.5Oe6h#
alternation of document and record 变造文件和记录 n/KO{:
alternative audit procedures 替代审计程序,备选审计程序 E#!N8fQ
amend 修改,修订 [!uzXVS3
amortisation 摊销 1Uup.(
analytical capacity 分析能力 cWW?@_
analytical procedures 分析性程序 )<5k+O~
annual financial statements 年度会计报表,年度财务报表 q,Gymh;
appendix 附录,附表 <::lfPP
applicable 适用的 kQkc+sGJf
applicable laws and regulations 适用的法规 `W86]ut[
application systems 应用系统 Pd7\Q]of
apply consistently 一贯地执行,一贯地实施 ^E^`"
appropriate 适当的,合适的; oC`F1!SfOO
征用,挪用 Vn5T Jw
appropriate authorization 适当的授权 +b 6R
appropriateness of audit evidence 审计证据的适当性 [9
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approval 批准,核准 _ [k
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assertion (会计报表上的)认定;确认 y#Dh)~|k
assessed level of control risk 对控制风险的评估,控制风险的评估水平 biHacm
asset 资产,财产 &
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asset restructuring 资产重组 "$(+M t^
assignment of duties 职责的划分 +2`BZ}5y
assistant 助理,助理人员 a&>NuMDI
associated company 联属公司,联营公司 =~
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association 联合,结合;协会,社团 ~,/@]6S&Y
assumption 假设,假定 M\{n+r-m
at a given date 在某一特定时日 y#'hOSR2
attestation 鉴证,公证 }{R*pmv$bN
attestation service 鉴证服务 uZ
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audit adjustment 审计调整 \Th<7WbR6#
audit areas 审计领域 ko9}?qs
audit conclusion 审计结论 k[@P526
audit effectiveness 审计效果 \Kf
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audit efficiency 审计效率 ^m z9sV
audit engagement letter 审计业务约定书 Et3I(X3
audit evidence 审计证据 G _cJI
audit fee 审计费 6x^$W ]R
audit files 审计档案 l~E~! MR
audit findings 审计中发现的事项 Oc L7] b0
audit implementation stage 审计实施阶段 tA#Pc6zBuC
audit mark 审计标识 ]FCP
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audit materiality 审计重要性 g-qXS]y7
audit method 审计方法 @` KYgjjH
audit objective 审计目标,审计目的 lp}S'^ y
audit of financial statements 会计报表审计,财务报表审计 Q]9$dr=Kk0
audit opinion 审计意见 v@$N,g
audit period 被审计期间,被审计年度 v@zi?D K
audit plan 审计计划 529b. |
audit planning 编制审计计划,制定审计计划,审计计划 -PV1x1|
audit planning stage 审计计划阶段 #I=EYl=Vvi
audit procedure 审计程序 \:;MFG'
audit programme 审计程序表,具体审计计划 z>N[veX%
audit report 审计报告 s70Z&3A
audit report with a disclaimer of opinion 拒绝表示意见审计报告 m?(8T|i
audit report with a qualified opinion 有保留意见的审计报告 ^Wld6:L{I
audit report with an adverse opinion 否定意见的审计报告 poBeEpbs
audit report with dual dates 双重日期审计报告 .?{no}u.
audit reporting stage 审计报告阶段 (~DW_+?]'
audit responsibility 审计责任 !Ubm 586!
audit results 审计结果 E !!,JnU
audit risk 审计风险 =muQ7l:(
audit sampling 审计抽样 j !*,(
audit sampling techniques 审计抽样方法,审计抽样技术 ?W'z5'|
audit strategies 审计策略 Um+_S@h
audit summary 审计总结,审计小结 R&|.Lvmc/
audit team 审计小组 w*`:v$
audit test 审计测试 kk78*s {6
audit trail 审计轨迹 EL~
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audit work 审计工作 zyS8LZ-y9
audit working paper 审计工作底稿 es7;eH*O9
audited financial statement 审计会计报表,已审计财务报表 _*~F1% d
Auditing Guidelines (the~) 审计规范指南 jZ.yt+9
auditing standards 审计准则 XO]^ +'U}p
audit-oriented working paper (审计)业务类工作底稿 _=$~l^Y[
authorisation 授权 ?("O.<
authorisation of transaction 交易的授权 n=!T(Hk
availability 可获得性 7
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balance 余额;差额;平衡 [S'1OR$FQ\
balance sheet 资产负债表 ZO/e!yju
bank 银行 v*.R<-X:
bank account 银行账户,银行户头 }T[@G6#
bank statement 银行对账单 eB~\~@
barter transaction 易货交易,以物换物交易 /MtmO$.
basis of audit 审计依据 RQE]=N
basis of preparation (会计报表的)编制基础 IRbyW?/Xv
book of account 账目,账簿 )|*Qs${tF
borrowing 借款,贷款,借债 `%Fp'`ZM$8
branch 分支,分支机构,分店 eC5*Q=ai,
brought forward (账户余额等的)承上年,承上期,承上页 `ArUoYbB
budget 预算 d.+*o
building 建筑物;大楼 EA~xxKq
business conditions 业务情况,经营情况 e_b,{l#
business licence (企业等的)营业执照 O_;BZzT
business relation 业务关系 d&^b=d FDu
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