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 cBO.96ZHE
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审计词汇英汉对照 Y|NANjEAfm
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ability to continue as a going concern 持续经营能力 R*l#[D5A
acceptability 可接受性,可接受程度 FG^Jh5
acceptable level of detection risk 检查风险的可接受水平 "lFS{7
acceptance of engagement 接受委托 Vg6/ 1I
accepting the engagement for the first time 首次接受委托 }J~
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access to asset 对资产的接触 P,|%7'? Y
according to 根据,依据,依照 VuOZZ7y
account balance 账户余额 7Z#r9Vr
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 't+
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accounting advisory serve 会计咨询服务 zJH#J=O
accounting firm 会计师事务所 ]Cfjs33H
accounting information 会计信息,会计资料 BP& T|s
accounting period 会计期间 g9A8b(>F&@
accounting policies 会计政策 P;V$%r`yD
accounting professional bodies 会计职业组织,会计职业团体 Pp*:rA"N
accounting records 会计记录 zPonG
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accounting responsibility 会计责任 (9#$za>
accounting service 会计服务 X7cqAi
accounting standards 会计准则 JH4hy
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Accounting Standards for Business Enterprises 企业会计准则 )Oxsasn)M
accounting system 会计系统 =i4%KF9x
accounting treatment 会计处理 ,eI2#6w|C
accuracy 准确性,精确性 $Z{ap
additional audit procedures 追加审计程序 3tO=
addressee 收件人,收信人 >9Yo:b:f
Administration of State-owned Assets (the~) 国有资产管理局 vn]e`O>y
administrative laws and regulations 行政法规 qT<OiIMj^
adverse impact 不利影响,负面影响 $ ]ew<j
adverse opinion 反对意见 'F\@KE-d
advisory group 咨询组,顾问组 M+7&kt0;
agency fee 代理费,代理费用 \iBEyr]
aggregate 总计,合计为…… I`$"6 Xy
alternation of document and record 变造文件和记录 PQ u_]cXI
alternative audit procedures 替代审计程序,备选审计程序 ~o_zV'^f@o
amend 修改,修订 WE-cq1)
amortisation 摊销 N(6Q`zs
analytical capacity 分析能力 q X"Pg
analytical procedures 分析性程序 ~rUcko8
annual financial statements 年度会计报表,年度财务报表 K1th>!JW'
appendix 附录,附表 V0rS^SAF
applicable 适用的 I@$cw3
applicable laws and regulations 适用的法规 b"DV8fdX
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 Ft<6`C
appropriate 适当的,合适的; CFLWo1
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appropriate authorization 适当的授权 n(}W[bZ4
appropriateness of audit evidence 审计证据的适当性 9JDdOjqo
approval 批准,核准 4Y2!q$}I+
assertion (会计报表上的)认定;确认 tdCD!rV`{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1}7Q2Ad w
asset 资产,财产 ;JD
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asset restructuring 资产重组 "^Ax}Jr
assignment of duties 职责的划分 #FZoi:'Q
assistant 助理,助理人员 CeZ+!-lG
associated company 联属公司,联营公司 kH.W17D~
association 联合,结合;协会,社团 !`A]YcQ
assumption 假设,假定 &y}
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at a given date 在某一特定时日 8]`LRzM
attestation 鉴证,公证 ;kX:k~,]}>
attestation service 鉴证服务 0b)q,]l]
audit adjustment 审计调整 wN+3OPM
audit areas 审计领域 nlq"OzcH04
audit conclusion 审计结论 `W*b?e|H1
audit effectiveness 审计效果 R5,ISD
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audit efficiency 审计效率 [z2jR(+`U
audit engagement letter 审计业务约定书 Fk-}2_=vi
audit evidence 审计证据 +o4W8f=Ga
audit fee 审计费 7m<;"e)
audit files 审计档案 38gHM9T
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audit findings 审计中发现的事项 C$<['D?8
audit implementation stage 审计实施阶段 Dcep^8'
audit mark 审计标识 @V7HxW7RX
audit materiality 审计重要性 MYlPG1X=?
audit method 审计方法 EOn[!
audit objective 审计目标,审计目的 M>yt\qbkA
audit of financial statements 会计报表审计,财务报表审计 )LdS1%
audit opinion 审计意见 q83!PI
audit period 被审计期间,被审计年度 O$K?2-
audit plan 审计计划 C-TATH%f^
audit planning 编制审计计划,制定审计计划,审计计划 UNC%<=
audit planning stage 审计计划阶段 sN8)p%'Lg
audit procedure 审计程序 ssx#\
audit programme 审计程序表,具体审计计划 uto
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audit report 审计报告 ?r%kif)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *}Cm/li/w
audit report with a qualified opinion 有保留意见的审计报告 w vQ.9
audit report with an adverse opinion 否定意见的审计报告 gz~)v\5D/
audit report with dual dates 双重日期审计报告 ,K-?M5(n9
audit reporting stage 审计报告阶段 1UwpLd
audit responsibility 审计责任 iiWm>yy
audit results 审计结果 }u
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audit risk 审计风险
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audit sampling 审计抽样 YM`I&!n
audit sampling techniques 审计抽样方法,审计抽样技术 *;0Ods+IcY
audit strategies 审计策略 F5(D A
audit summary 审计总结,审计小结 }R\;htmc;
audit team 审计小组 <`P7^
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audit test 审计测试 d>YX18'<Q
audit trail 审计轨迹 +p\+15
audit work 审计工作 <W2YG6^i
audit working paper 审计工作底稿 .1@8rVp7
audited financial statement 审计会计报表,已审计财务报表 nu<k
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Auditing Guidelines (the~) 审计规范指南 ol #4AU`
auditing standards 审计准则 #FwTV@
audit-oriented working paper (审计)业务类工作底稿 SU$%nK )
authorisation 授权 0%b!ARix
authorisation of transaction 交易的授权 iYR`|PJi
availability 可获得性 }%lk$g';
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balance 余额;差额;平衡 -NL=^O$G
balance sheet 资产负债表 >713H!uj
bank 银行 pLtAusx
bank account 银行账户,银行户头 )"sJaHx<
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 v9K=\ j
basis of audit 审计依据 BHrNDpv
basis of preparation (会计报表的)编制基础 }48o{\
book of account 账目,账簿 ig}H7U2q@
borrowing 借款,贷款,借债 rIRkXO)
branch 分支,分支机构,分店 g5>c-i
brought forward (账户余额等的)承上年,承上期,承上页 L8.u7(-#
budget 预算 \*i[m&3;q
building 建筑物;大楼 D@iE 2-n&V
business conditions 业务情况,经营情况 $:!L38[7$
business licence (企业等的)营业执照 [`/d$V!e
business relation 业务关系 {Hr
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