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 D*HK[_5
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审计词汇英汉对照 hg+;!|ha
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ability to continue as a going concern 持续经营能力 (ke<^sv7!
acceptability 可接受性,可接受程度 )pey7-P7g5
acceptable level of detection risk 检查风险的可接受水平 ybB<AkYc
acceptance of engagement 接受委托 w'5W L
accepting the engagement for the first time 首次接受委托 9I|Q`j?p`
access to asset 对资产的接触 Xn<|6u
according to 根据,依据,依照 giN(wPgYP
account balance 账户余额 )fT0FLl|1
account for 对……进行会计处理,核算;解释 3bugVJ93
accounting 会计,会计学 wz'in
accounting advisory serve 会计咨询服务 M?$tHA~OX
accounting firm 会计师事务所 6& 9q6IIy
accounting information 会计信息,会计资料 Hc
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accounting period 会计期间 Gg7ZSB 7
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 %ZlnGr
accounting records 会计记录 G~4|]^`g
accounting responsibility 会计责任 1T3YFt@&I
accounting service 会计服务
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accounting standards 会计准则 ~-(X\:z}
Accounting Standards for Business Enterprises 企业会计准则 ^A;ec
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accounting system 会计系统 1Imb"E
accounting treatment 会计处理 %__.-;)
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accuracy 准确性,精确性 k.F(*kh
additional audit procedures 追加审计程序 K*MI8')
addressee 收件人,收信人 1`n
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Administration of State-owned Assets (the~) 国有资产管理局 lzZ=!dG
administrative laws and regulations 行政法规 _lk5\bu
adverse impact 不利影响,负面影响 ?Vr~~v"fg8
adverse opinion 反对意见 N<lf,zGw
advisory group 咨询组,顾问组 ,H su;I~
agency fee 代理费,代理费用 A'? W5~F
aggregate 总计,合计为…… OoAZ t
alternation of document and record 变造文件和记录 tbi(e49S
alternative audit procedures 替代审计程序,备选审计程序 dU"C=c(w\
amend 修改,修订 uFi[50
amortisation 摊销 'nqVcN
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analytical capacity 分析能力 ]h&?^L<.
analytical procedures 分析性程序 \cq.M/p
annual financial statements 年度会计报表,年度财务报表 yz=6 V%
appendix 附录,附表 '#8;b
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applicable 适用的 5 s2/YG=
applicable laws and regulations 适用的法规 3nkO+qQ
application systems 应用系统 [k6,!e[/uG
apply consistently 一贯地执行,一贯地实施 B.[5N;c
appropriate 适当的,合适的; C
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征用,挪用 =}4lx^`oeT
appropriate authorization 适当的授权 $S!WW|9j.
appropriateness of audit evidence 审计证据的适当性 l_*:StyR+
approval 批准,核准 [$GQ]Y
assertion (会计报表上的)认定;确认 qfEB VS(
assessed level of control risk 对控制风险的评估,控制风险的评估水平 0 :1ldU
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asset 资产,财产 ~;Xkt G:
asset restructuring 资产重组 p/uOCQ|1l
assignment of duties 职责的划分 5'O.l$)y
assistant 助理,助理人员 6NqLo^ "g
associated company 联属公司,联营公司 2$%0~Z5
association 联合,结合;协会,社团 WN?meZ/N/
assumption 假设,假定 s((_^yf
at a given date 在某一特定时日 38q0iAH
attestation 鉴证,公证 =E%<"
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attestation service 鉴证服务 QJ-?67_i
audit adjustment 审计调整 j~Xn\~*n
audit areas 审计领域 z'}?mE3i
audit conclusion 审计结论 lf9_!`DGV
audit effectiveness 审计效果 -Qco4>Z 8
audit efficiency 审计效率 #8jH_bi
audit engagement letter 审计业务约定书 =!Y{Mz
audit evidence 审计证据 #3u471bp
audit fee 审计费 pNzGpCk
audit files 审计档案 ) N"gW*
audit findings 审计中发现的事项 [?`c>
audit implementation stage 审计实施阶段 <ByDT$E_
audit mark 审计标识 MRHkQE+K@8
audit materiality 审计重要性 S$I:r bc
audit method 审计方法 DV~1gr,\
audit objective 审计目标,审计目的 Mky8qVQ2
audit of financial statements 会计报表审计,财务报表审计 /C}fE]n{X
audit opinion 审计意见 9w FQ<r
audit period 被审计期间,被审计年度 aw:0R=S,>
audit plan 审计计划 }t #Hq
audit planning 编制审计计划,制定审计计划,审计计划 9qQFIw~S
audit planning stage 审计计划阶段 s2ys>2k
audit procedure 审计程序 MXhRnVz"W
audit programme 审计程序表,具体审计计划 dfq5P!'
audit report 审计报告 w8g36v*+(u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 D r $N{d
audit report with a qualified opinion 有保留意见的审计报告 pf`li]j'V
audit report with an adverse opinion 否定意见的审计报告 h@D4~(r
audit report with dual dates 双重日期审计报告 M O/-?@w
audit reporting stage 审计报告阶段 a[8_O-
audit responsibility 审计责任 yMa5?]J
audit results 审计结果 <cz~q=%v2&
audit risk 审计风险 ~qT+sc!t
audit sampling 审计抽样 2WOd
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audit sampling techniques 审计抽样方法,审计抽样技术 Q$9`QY*6"p
audit strategies 审计策略 t(MlZ>H
audit summary 审计总结,审计小结 jr:LLn#}
audit team 审计小组 K~WwV8c9;
audit test 审计测试 3^us;aOr
audit trail 审计轨迹 q 9pcEm4?
audit work 审计工作 (Qq$ql27
audit working paper 审计工作底稿 t>v']a +k
audited financial statement 审计会计报表,已审计财务报表 m%E7V{t
Auditing Guidelines (the~) 审计规范指南 {UYqRfgbZ
auditing standards 审计准则 . yu
audit-oriented working paper (审计)业务类工作底稿 %GS)9{T&
authorisation 授权 |R*fw(=W
authorisation of transaction 交易的授权 MJXm7<(
availability 可获得性 tZXtt=M w
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balance 余额;差额;平衡 ?t}[Wi}7
balance sheet 资产负债表 {+t'XkA
bank 银行 uj/le0
bank account 银行账户,银行户头 7F'61}qL
bank statement 银行对账单 95wV+ q*
barter transaction 易货交易,以物换物交易 C>;yW7*g"
basis of audit 审计依据 >)pwmIn<
basis of preparation (会计报表的)编制基础 R4JO)<'K&
book of account 账目,账簿 D0k7)\puQ
borrowing 借款,贷款,借债 +uwjZN'9a
branch 分支,分支机构,分店 $@&bK2@.(
brought forward (账户余额等的)承上年,承上期,承上页 }}(~'
budget 预算 km<~Hw>Z
building 建筑物;大楼 p-;]O~^
business conditions 业务情况,经营情况
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business licence (企业等的)营业执照 );|~4#
business relation 业务关系 +ic~S
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