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 vaL
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审计词汇英汉对照 =$y;0]7Lwi
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ability to continue as a going concern 持续经营能力 {"2Hv;x
acceptability 可接受性,可接受程度 <TTBIXV
acceptable level of detection risk 检查风险的可接受水平 r>}z|I'
acceptance of engagement 接受委托 h$#PboLd
accepting the engagement for the first time 首次接受委托 82 dmlPwJC
access to asset 对资产的接触 ?OPuv5!pI
according to 根据,依据,依照 !+z&] S3s
account balance 账户余额 ;Y,zlq2
account for 对……进行会计处理,核算;解释 'h@&rr@5
accounting 会计,会计学 3 Q~0b+k
accounting advisory serve 会计咨询服务 2tg 07
accounting firm 会计师事务所 1#*^+A E
accounting information 会计信息,会计资料 _F(Np\%_
accounting period 会计期间 WL|<xNL
accounting policies 会计政策 ]T{v~]7:{
accounting professional bodies 会计职业组织,会计职业团体 k8!:`jG
accounting records 会计记录 53$;ZO3
accounting responsibility 会计责任 iL!4r]~H
accounting service 会计服务 Vry*=X&Q
accounting standards 会计准则 njaKU?6%d2
Accounting Standards for Business Enterprises 企业会计准则 +4p=a [
accounting system 会计系统 KG
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accounting treatment 会计处理 +^jm
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accuracy 准确性,精确性 CED[\n
additional audit procedures 追加审计程序 ]4
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addressee 收件人,收信人 ;<*USS6X
Administration of State-owned Assets (the~) 国有资产管理局 6XHM `S
administrative laws and regulations 行政法规 3Z
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adverse impact 不利影响,负面影响 AiL80W^=d)
adverse opinion 反对意见 ;Ea8>
advisory group 咨询组,顾问组 ArjRoXDE
agency fee 代理费,代理费用 a*t @k*d_
aggregate 总计,合计为…… V(XZ7<& {
alternation of document and record 变造文件和记录 Xy. /1`X
alternative audit procedures 替代审计程序,备选审计程序 yVQW|D0,j
amend 修改,修订 >5E1y!
amortisation 摊销 H )>3c
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analytical capacity 分析能力 t>OEzUd9
analytical procedures 分析性程序 3}8L!2_p
annual financial statements 年度会计报表,年度财务报表 @FZ_[CYg
appendix 附录,附表 #|3,DZ|)F
applicable 适用的 bPif"dhHe
applicable laws and regulations 适用的法规 /MMnW$)
application systems 应用系统 |26[=_[q
apply consistently 一贯地执行,一贯地实施 ?~IdPSY
appropriate 适当的,合适的; orYZ<,u
征用,挪用 8_ascvs5
appropriate authorization 适当的授权 9KB}?~Nx4
appropriateness of audit evidence 审计证据的适当性 5wdKu,nq
approval 批准,核准 Y
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assertion (会计报表上的)认定;确认 >|`1aCg,
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Sb?Ua*(L:
asset 资产,财产 h6IO ;:P)
asset restructuring 资产重组 ji\&?%(B
assignment of duties 职责的划分 E!.&y4
assistant 助理,助理人员 %"=GQ 3u[
associated company 联属公司,联营公司 0~+*$W
association 联合,结合;协会,社团 LitdO>%#2
assumption 假设,假定 "LH!Trl@k
at a given date 在某一特定时日 R^=v&c{@
attestation 鉴证,公证 #z70:-`.[M
attestation service 鉴证服务 yye5GVY$
audit adjustment 审计调整 2#00<
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audit areas 审计领域 =}@1Z~
audit conclusion 审计结论 DUH DFG
audit effectiveness 审计效果 KX3A|
audit efficiency 审计效率 v,8Q9<=O
audit engagement letter 审计业务约定书 kma>'P`G
audit evidence 审计证据 QhLgFu
audit fee 审计费 c10$5V&@
audit files 审计档案 @ULWVS#t2
audit findings 审计中发现的事项 y Tn<5T[H
audit implementation stage 审计实施阶段 xG(iSuz
audit mark 审计标识 ^ fyue~9u
audit materiality 审计重要性 :>o0zG[;f
audit method 审计方法 o2hk!#5[4
audit objective 审计目标,审计目的 3IjsV5a
audit of financial statements 会计报表审计,财务报表审计 _~D#?cFY6
audit opinion 审计意见 :bi(mX7t
audit period 被审计期间,被审计年度 6|{&7=1t
audit plan 审计计划 |:Maa6(W
audit planning 编制审计计划,制定审计计划,审计计划 $TS97'$
audit planning stage 审计计划阶段 (+cZP&o
audit procedure 审计程序 fBh/$
audit programme 审计程序表,具体审计计划 ywkRH
audit report 审计报告 {]Cn@.TPD
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hF5T9^8
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 H3`.Y$z
audit report with dual dates 双重日期审计报告 `m8WLj
audit reporting stage 审计报告阶段 Lz p}<B
audit responsibility 审计责任 )''V}Zn.X
audit results 审计结果 x,cvAbwS
audit risk 审计风险 $uJc/
audit sampling 审计抽样 OB\ZT @l
audit sampling techniques 审计抽样方法,审计抽样技术 aJtpaW@
audit strategies 审计策略 '-J
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audit summary 审计总结,审计小结 ~IWdFUKk
audit team 审计小组 Lfdg5D5.P
audit test 审计测试 ;"ESN)*|i
audit trail 审计轨迹 }@ktAt
audit work 审计工作 nT+ZSr
audit working paper 审计工作底稿 /#&jF:h
audited financial statement 审计会计报表,已审计财务报表 _uL[
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Auditing Guidelines (the~) 审计规范指南 hW/Ve'x[
auditing standards 审计准则 5o>*a>27,A
audit-oriented working paper (审计)业务类工作底稿 w)RedJnf
authorisation 授权 dLF*
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authorisation of transaction 交易的授权 ='=4tj=z
availability 可获得性 3&
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balance 余额;差额;平衡 C2\WvE%!
balance sheet 资产负债表 GA/afc,V
bank 银行 _dz ZS(7M6
bank account 银行账户,银行户头 2eeFaFif
bank statement 银行对账单 tLN^k;w
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 W[a"&,okqO
basis of preparation (会计报表的)编制基础 W,[QK~
book of account 账目,账簿 \%bJXTK&W
borrowing 借款,贷款,借债 HwZl"!;Mry
branch 分支,分支机构,分店 j;V\~[I^u
brought forward (账户余额等的)承上年,承上期,承上页 9E8&~y
budget 预算 afna7TlS
building 建筑物;大楼 ~k?wnw
business conditions 业务情况,经营情况 E
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business licence (企业等的)营业执照 0sH~yvM5
business relation 业务关系 +]( y
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