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 Vn
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审计词汇英汉对照 N(/) e
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 X1o",,N^M
acceptable level of detection risk 检查风险的可接受水平 ;p`1Y<d-O
acceptance of engagement 接受委托 m*0YMS>Y |
accepting the engagement for the first time 首次接受委托 (f/(q-7VWt
access to asset 对资产的接触 ^W |YE72Y
according to 根据,依据,依照 V&mkS
account balance 账户余额 )ycI.[C
account for 对……进行会计处理,核算;解释 N['DqS =
accounting 会计,会计学 MBLZ:A |
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accounting advisory serve 会计咨询服务 W"{Ggk`
accounting firm 会计师事务所 ]xC56se
accounting information 会计信息,会计资料 Xfiwblg
accounting period 会计期间
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accounting policies 会计政策 xATx2*@X2
accounting professional bodies 会计职业组织,会计职业团体 0B6!$) *-i
accounting records 会计记录 CTMC78=9}
accounting responsibility 会计责任 G|i0n
accounting service 会计服务 w OL,L U
accounting standards 会计准则 "ubp`7%67
Accounting Standards for Business Enterprises 企业会计准则 Ds1h18
accounting system 会计系统 D
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accounting treatment 会计处理 i'Y8-})
accuracy 准确性,精确性 OVK
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additional audit procedures 追加审计程序 >hunV'vu'
addressee 收件人,收信人 TrI+F+;
Administration of State-owned Assets (the~) 国有资产管理局 y^2#;0W
administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 E'iE#He
adverse opinion 反对意见 U}92%W?
advisory group 咨询组,顾问组 InP E_
agency fee 代理费,代理费用 h nydH-;cz
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 *WE8J#]d
alternative audit procedures 替代审计程序,备选审计程序 ZmK=8iN9J
amend 修改,修订 "Eh=@?]S_
amortisation 摊销 X [Y0r
analytical capacity 分析能力 ]n^iG7aB?
analytical procedures 分析性程序 5F kdGF
annual financial statements 年度会计报表,年度财务报表 )JMqC+J3*t
appendix 附录,附表 g`fG84
applicable 适用的 )&6gju7(
applicable laws and regulations 适用的法规 dx%z9[8~{.
application systems 应用系统 YRZ\nun
apply consistently 一贯地执行,一贯地实施 /=2aD5r
appropriate 适当的,合适的; <G})$f'x2
征用,挪用 Yf0 KG
appropriate authorization 适当的授权 )O'LE&kQ|
appropriateness of audit evidence 审计证据的适当性 hSehJjEoM
approval 批准,核准 9QQ XB-
assertion (会计报表上的)认定;确认 +pd,gG?dW
assessed level of control risk 对控制风险的评估,控制风险的评估水平 :EX>Y<`]
asset 资产,财产 &V4Zmn?UU
asset restructuring 资产重组 ^*.
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assignment of duties 职责的划分 !GOaBs
assistant 助理,助理人员 ljFq ;!I5
associated company 联属公司,联营公司 v l"8Oi*r^
association 联合,结合;协会,社团 4m*)("H
assumption 假设,假定 )uqzu%T
at a given date 在某一特定时日 v9(5HY
attestation 鉴证,公证 !73y(Y%TE
attestation service 鉴证服务 tYA@J[" ^
audit adjustment 审计调整 "vGh/sXW
audit areas 审计领域 uq5?t
audit conclusion 审计结论 Q-x>yau"
audit effectiveness 审计效果 D
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audit efficiency 审计效率 %
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audit engagement letter 审计业务约定书 OP/DWf
audit evidence 审计证据 <83Ky;ry
audit fee 审计费 U4XW
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audit files 审计档案 Vr2
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audit findings 审计中发现的事项 RELNWr
audit implementation stage 审计实施阶段 o30C\
audit mark 审计标识 |E+.y&0;
audit materiality 审计重要性 Q,?_;,I}
audit method 审计方法 ]V"P
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audit objective 审计目标,审计目的 Vh-8pFt
audit of financial statements 会计报表审计,财务报表审计 M CC4'
audit opinion 审计意见 _k:8ib2TQ
audit period 被审计期间,被审计年度 ; Y/nS
audit plan 审计计划 Es>' N3A
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audit planning 编制审计计划,制定审计计划,审计计划 PUQ",;&y1
audit planning stage 审计计划阶段 FjCGD4x1N
audit procedure 审计程序 ElO|6kOBYG
audit programme 审计程序表,具体审计计划 } c
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audit report 审计报告 bEcs(Mc~
audit report with a disclaimer of opinion 拒绝表示意见审计报告 RV~t%Sw^
audit report with a qualified opinion 有保留意见的审计报告 ni;)6,i
audit report with an adverse opinion 否定意见的审计报告 ^IT
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audit report with dual dates 双重日期审计报告 UPtj@gtcY
audit reporting stage 审计报告阶段 h,/Aq
audit responsibility 审计责任 UL[,A+X8D
audit results 审计结果 ("U<@~
audit risk 审计风险 1!uBzO6/$
audit sampling 审计抽样 O Z
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audit sampling techniques 审计抽样方法,审计抽样技术 Bx45yaT
audit strategies 审计策略 X
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audit summary 审计总结,审计小结 /r4l7K
audit team 审计小组 /3s&??{tv
audit test 审计测试 V]|X
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audit trail 审计轨迹 ,I"T9k-^
audit work 审计工作 `r$7Cc$C
audit working paper 审计工作底稿 8 a]'G)(ts
audited financial statement 审计会计报表,已审计财务报表 C0N
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Auditing Guidelines (the~) 审计规范指南 C1^%!)
auditing standards 审计准则 q>_<\|?%x
audit-oriented working paper (审计)业务类工作底稿 Q`
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authorisation 授权 ,HP }}K+S
authorisation of transaction 交易的授权 !hVbx#bXl
availability 可获得性 Snk+ZQ-
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balance 余额;差额;平衡
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balance sheet 资产负债表 [9
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bank 银行 :k\#=u(
bank account 银行账户,银行户头 [ar0{MPYd
bank statement 银行对账单 44KoOY_
barter transaction 易货交易,以物换物交易 -
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basis of audit 审计依据 JQ?`l)4
basis of preparation (会计报表的)编制基础 g}MUfl-L
book of account 账目,账簿 J>(X0@eWz
borrowing 借款,贷款,借债 }AS?q?4?
branch 分支,分支机构,分店 s4bV0k
brought forward (账户余额等的)承上年,承上期,承上页 qfsPX6]
budget 预算 u1meysa{0
building 建筑物;大楼 \%<M[r=
business conditions 业务情况,经营情况 vAX ( 3
business licence (企业等的)营业执照 f<8Hvumw
business relation 业务关系 l cl|o3yQ
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