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 %(c5T)B9
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审计词汇英汉对照 $[p<}o/6v]
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ability to continue as a going concern 持续经营能力 VUo7Evc:.P
acceptability 可接受性,可接受程度 k3-'!dW<
acceptable level of detection risk 检查风险的可接受水平 ^[7ZB mS
acceptance of engagement 接受委托 -|?I'~[#(
accepting the engagement for the first time 首次接受委托 u x[h\Tp
access to asset 对资产的接触 ^`W8>czi
according to 根据,依据,依照 +w(sDH~kd
account balance 账户余额 !N`$`qAK
account for 对……进行会计处理,核算;解释 V/=NIeSE
accounting 会计,会计学 =~OH.=9\
accounting advisory serve 会计咨询服务 D[m+=-
accounting firm 会计师事务所 *r
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accounting information 会计信息,会计资料 h83;}>
accounting period 会计期间 B=>:w%<Ii
accounting policies 会计政策 D!K){E
accounting professional bodies 会计职业组织,会计职业团体 X&B2&e;
accounting records 会计记录 X-tc Ud
accounting responsibility 会计责任 <Ae1YHUY
accounting service 会计服务 x1gf o!BN
accounting standards 会计准则 mSw$?
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Accounting Standards for Business Enterprises 企业会计准则 9q?\F
accounting system 会计系统
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accounting treatment 会计处理 ;*3OkNxa3
accuracy 准确性,精确性 (QO8_
additional audit procedures 追加审计程序 $.a4Og2
addressee 收件人,收信人 xq?9w$
Administration of State-owned Assets (the~) 国有资产管理局 IfGmA.O
administrative laws and regulations 行政法规 $ BEIG@qG
adverse impact 不利影响,负面影响 =~)J:x\F
adverse opinion 反对意见 ,
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advisory group 咨询组,顾问组 X3C"A|HE9
agency fee 代理费,代理费用 &rTOJ1)V}
aggregate 总计,合计为…… *5SOXrvhu6
alternation of document and record 变造文件和记录 WUVRwJ 5
alternative audit procedures 替代审计程序,备选审计程序 j}0W|*
amend 修改,修订 `N+A8
amortisation 摊销 IoEITKd
analytical capacity 分析能力 UStNUNCq
analytical procedures 分析性程序 ])d_B\)Kck
annual financial statements 年度会计报表,年度财务报表 T-0[P;
appendix 附录,附表 +=XDNSw
applicable 适用的 QAp+LSm
applicable laws and regulations 适用的法规 xQ4'$rL1d
application systems 应用系统 &f}a` /{@
apply consistently 一贯地执行,一贯地实施 (+@
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appropriate 适当的,合适的; wVI 1sR
征用,挪用 YbMeSU/sX
appropriate authorization 适当的授权 th@a./h"
appropriateness of audit evidence 审计证据的适当性 Kq`C5
approval 批准,核准 \DP*?D_}?
assertion (会计报表上的)认定;确认 J
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 7pB5o2CD0
asset 资产,财产 0P(U^rkR~
asset restructuring 资产重组 CM}1:o<<N
assignment of duties 职责的划分 bB|UQaC
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assistant 助理,助理人员 a?LrSk`
associated company 联属公司,联营公司 6$1dd#
association 联合,结合;协会,社团 ]K]$FX<f
assumption 假设,假定 ~$#"'Tl4J
at a given date 在某一特定时日 f0uzoeL<%
attestation 鉴证,公证 CNC3">Dk~9
attestation service 鉴证服务 jv:!vi:
audit adjustment 审计调整 '@Zau\xC
audit areas 审计领域 '8.r
audit conclusion 审计结论 ;Z\1PwT
audit effectiveness 审计效果 OYw~I.Rq
audit efficiency 审计效率 w"s;R8
audit engagement letter 审计业务约定书 )7U^&I,
audit evidence 审计证据 v/n4Lp$W^
audit fee 审计费 [dG&"%5vD
audit files 审计档案 ,o$F~KPu
audit findings 审计中发现的事项 L5%t.
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audit implementation stage 审计实施阶段 ^;";fr
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audit mark 审计标识 . ZuRH_pI
audit materiality 审计重要性 <qG4[W,[
audit method 审计方法 QEK RAPw
audit objective 审计目标,审计目的 :]EAlaB4Q
audit of financial statements 会计报表审计,财务报表审计 VO_! +
audit opinion 审计意见 uSZCJ#'G
audit period 被审计期间,被审计年度 p2]@yE7w
audit plan 审计计划 ZLsfF
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audit planning 编制审计计划,制定审计计划,审计计划 pmm?Fq!s=
audit planning stage 审计计划阶段 OE{{,HFa`G
audit procedure 审计程序 `6`p ~
audit programme 审计程序表,具体审计计划 P5u
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audit report 审计报告 {!?
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 l^.d3b
audit report with a qualified opinion 有保留意见的审计报告 ?LJDBN
audit report with an adverse opinion 否定意见的审计报告 m3Mo2};?
audit report with dual dates 双重日期审计报告 BCDmce`=l
audit reporting stage 审计报告阶段 6OBe^/ZRt
audit responsibility 审计责任 2K^D%U
audit results 审计结果 Gm,vLs9H$T
audit risk 审计风险 zV)(i<Q
audit sampling 审计抽样 3NI3b-7
audit sampling techniques 审计抽样方法,审计抽样技术 F32N e6Y6"
audit strategies 审计策略 @J`o
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audit summary 审计总结,审计小结 RCXm</
audit team 审计小组 7Hghn"ol
audit test 审计测试 =fJDFg
audit trail 审计轨迹 P$YY4|`
audit work 审计工作
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audit working paper 审计工作底稿 ?hqHTH:PU
audited financial statement 审计会计报表,已审计财务报表 !+sC'/
Auditing Guidelines (the~) 审计规范指南 _?j66-(
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auditing standards 审计准则 |u r/6{Oj1
audit-oriented working paper (审计)业务类工作底稿 ^$8@B]*
authorisation 授权 p`/"e<TP
authorisation of transaction 交易的授权 =NHE_4/p
availability 可获得性 w_c)iJ
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balance 余额;差额;平衡 {1 VHz])I
balance sheet 资产负债表 Ban@$uf
bank 银行 cB$OkaG#
bank account 银行账户,银行户头 j@N z
bank statement 银行对账单 ?]*WVjskE
barter transaction 易货交易,以物换物交易 8Zj=:;
basis of audit 审计依据 zD#$]?@ b
basis of preparation (会计报表的)编制基础 D-{;;<nIr`
book of account 账目,账簿 9v\x&h
borrowing 借款,贷款,借债 dTV4 Q`Z
branch 分支,分支机构,分店 k#eH
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brought forward (账户余额等的)承上年,承上期,承上页 7a$K@iWU
budget 预算 D4@).%
building 建筑物;大楼 o#"U8N%r
business conditions 业务情况,经营情况 JD`IPQb~E
business licence (企业等的)营业执照 qPI\Y3ZU
business relation 业务关系 &a;{ed1B
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