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 RS)tO0
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审计词汇英汉对照 BK)$'AqO
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ability to continue as a going concern 持续经营能力 Yw
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acceptability 可接受性,可接受程度 V^3L3|k
acceptable level of detection risk 检查风险的可接受水平 rH_\d?b
acceptance of engagement 接受委托 zsX1 QN16
accepting the engagement for the first time 首次接受委托 gy#/D& N[
access to asset 对资产的接触 Q
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according to 根据,依据,依照 'ig&$
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account balance 账户余额 ^p[rc@+
account for 对……进行会计处理,核算;解释 =t9\^RIx)?
accounting 会计,会计学 H`1{_
accounting advisory serve 会计咨询服务 `j,Yb]~s79
accounting firm 会计师事务所 pGJ>O/%
accounting information 会计信息,会计资料 D8Ykg >B;&
accounting period 会计期间 LhOa{1S
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accounting policies 会计政策 7"sD5N/>uh
accounting professional bodies 会计职业组织,会计职业团体 fZ0M%f
accounting records 会计记录 QZ6D7tUc8
accounting responsibility 会计责任 r^FhTzA=1
accounting service 会计服务 AgS7J(^&3
accounting standards 会计准则 [x+FcXb
Accounting Standards for Business Enterprises 企业会计准则 _P0T)-X\(
accounting system 会计系统 "P7nNa
accounting treatment 会计处理 L^}_~PO N5
accuracy 准确性,精确性 Y w^m
additional audit procedures 追加审计程序 Fq|Ni$
addressee 收件人,收信人 9^oKtkoDZ
Administration of State-owned Assets (the~) 国有资产管理局 TW)c#P43K
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 ,?>s>bHV
adverse opinion 反对意见 kD=WO4}
advisory group 咨询组,顾问组 lAb*fafQy
agency fee 代理费,代理费用 W42iu"@
aggregate 总计,合计为…… &J[:awQX
alternation of document and record 变造文件和记录 R3x3]]D
alternative audit procedures 替代审计程序,备选审计程序 XGYbnZ~
amend 修改,修订 F*IzQ(#HW
amortisation 摊销 J] {QB^?
analytical capacity 分析能力 tScPa,(
analytical procedures 分析性程序 #M9~L[nFS
annual financial statements 年度会计报表,年度财务报表 [pbo4e,4O
appendix 附录,附表 >V-A;S:
applicable 适用的 't:;irLW.
applicable laws and regulations 适用的法规 #.rdQ,)<
application systems 应用系统 A P)L:7w'e
apply consistently 一贯地执行,一贯地实施 Y<N5#
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appropriate 适当的,合适的; mk.9OhYY
征用,挪用 .~~nUu+M
appropriate authorization 适当的授权 4 ezEW|S
appropriateness of audit evidence 审计证据的适当性 %|auA
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approval 批准,核准 z[b@V
assertion (会计报表上的)认定;确认 ~xkeuU
assessed level of control risk 对控制风险的评估,控制风险的评估水平 = bfJ^]R
asset 资产,财产 dBYmiF!+
asset restructuring 资产重组 zZL6z4g
assignment of duties 职责的划分 wxKX{Bs
assistant 助理,助理人员 +ieY:H[
associated company 联属公司,联营公司 xN5)
association 联合,结合;协会,社团 my(2;IJ#{
assumption 假设,假定 .YhA@8nc~l
at a given date 在某一特定时日 a L} %2
attestation 鉴证,公证 ]D?"aX'q>
attestation service 鉴证服务 |cK*~
audit adjustment 审计调整 mk;&yh
audit areas 审计领域 VEWi_;=J1
audit conclusion 审计结论 -.1y(k^4E
audit effectiveness 审计效果 5x5@t
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audit efficiency 审计效率 ,)0H3t
audit engagement letter 审计业务约定书 ;Y00TGU
audit evidence 审计证据 `` ,fodA8
audit fee 审计费 `g(Y*uCp
audit files 审计档案 EAT"pxP
audit findings 审计中发现的事项 c/D+|X*
audit implementation stage 审计实施阶段 "un]Gc
audit mark 审计标识 RSfQNc9Z
audit materiality 审计重要性 "sS}N%!
audit method 审计方法 f86XkECZ;`
audit objective 审计目标,审计目的 v:IpMU-+\
audit of financial statements 会计报表审计,财务报表审计 N4v~;;@(
audit opinion 审计意见 ,c;Kzp>e
audit period 被审计期间,被审计年度 WJQvB=D&
audit plan 审计计划 (ceNO4"cZ
audit planning 编制审计计划,制定审计计划,审计计划 HJ9Kz^TnC
audit planning stage 审计计划阶段 Z_$%.
audit procedure 审计程序 @@R7p
audit programme 审计程序表,具体审计计划 sZjQ3*<-r
audit report 审计报告 x3hB5
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 urbp#G/>
audit report with a qualified opinion 有保留意见的审计报告 U_M$#i{_
audit report with an adverse opinion 否定意见的审计报告 "i
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audit report with dual dates 双重日期审计报告 5&QJ7B,!
audit reporting stage 审计报告阶段 |z9*GY6RU
audit responsibility 审计责任 (/z_Q{"N
audit results 审计结果 >=qf/K+#
audit risk 审计风险 ynq}76 H0k
audit sampling 审计抽样 T/b6f;t-s
audit sampling techniques 审计抽样方法,审计抽样技术 +NeOSQSj
audit strategies 审计策略 /$i.0$L
audit summary 审计总结,审计小结 D[4u+g?[}>
audit team 审计小组 gR&Q3jlIV
audit test 审计测试 0pK=o"^?@
audit trail 审计轨迹 -z-C*%~
audit work 审计工作 Hkk/xNP
audit working paper 审计工作底稿 N nRD|A
audited financial statement 审计会计报表,已审计财务报表 pM+ AjPr
Auditing Guidelines (the~) 审计规范指南 xqeyD* s
auditing standards 审计准则 \9cbI3rGz
audit-oriented working paper (审计)业务类工作底稿 :G [|CPm-
authorisation 授权 'KP@W9j
authorisation of transaction 交易的授权 6@Y_*4$|
availability 可获得性 (]Z_UTT
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balance 余额;差额;平衡 h:W;^\J:-
balance sheet 资产负债表 2P
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bank 银行 ./-5R|fN
bank account 银行账户,银行户头 {ME2ImD
bank statement 银行对账单 9%k2'iV7
barter transaction 易货交易,以物换物交易 .t{MIC
basis of audit 审计依据 9{
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basis of preparation (会计报表的)编制基础 4qO
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book of account 账目,账簿 ot,jp|N>f~
borrowing 借款,贷款,借债 mi=Q{>rb
branch 分支,分支机构,分店 srr
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brought forward (账户余额等的)承上年,承上期,承上页 Pj[PIz
budget 预算 fX(3H1$"
building 建筑物;大楼 Pnk5mK$
business conditions 业务情况,经营情况 Ar%%}Gx/
business licence (企业等的)营业执照 <C_jF
business relation 业务关系 X@'uy<tI-
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