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 "9=F/o9
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审计词汇英汉对照 <uGc=Du
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ability to continue as a going concern 持续经营能力 7P}&<;5zD
acceptability 可接受性,可接受程度 B+:'Ld](
acceptable level of detection risk 检查风险的可接受水平 JA!O,4
acceptance of engagement 接受委托 56i9V9{2
accepting the engagement for the first time 首次接受委托 ElNKCj<M
access to asset 对资产的接触 Y8I*B=7
according to 根据,依据,依照 u<`CkYT
account balance 账户余额 )bc0 t]Fs
account for 对……进行会计处理,核算;解释 WLr\ l29
accounting 会计,会计学 8BnI0l=\
accounting advisory serve 会计咨询服务 #h'F6
accounting firm 会计师事务所 v=4,kG
accounting information 会计信息,会计资料 P;R`22\3
accounting period 会计期间 =]r<xON%S
accounting policies 会计政策 D[)
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accounting professional bodies 会计职业组织,会计职业团体 HorFQ?8
accounting records 会计记录 =,B44:`r
accounting responsibility 会计责任 }K\]M@
accounting service 会计服务 `Q d_Gu,M
accounting standards 会计准则 Gi})*U]P|
Accounting Standards for Business Enterprises 企业会计准则 mSSDV0Pfn
accounting system 会计系统 o"F=3b~:n
accounting treatment 会计处理 AH$D./
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accuracy 准确性,精确性 _97A9wHj
additional audit procedures 追加审计程序 >5Vv6_CI0?
addressee 收件人,收信人 BLzlXhHn
Administration of State-owned Assets (the~) 国有资产管理局 ]qZs^kQ
administrative laws and regulations 行政法规 mfHZGk[[
adverse impact 不利影响,负面影响 ~(4;P%L:
adverse opinion 反对意见 }EB/1 8
advisory group 咨询组,顾问组 2y6 e]D
agency fee 代理费,代理费用 0pT?qsM2
aggregate 总计,合计为…… $q`650&S*
alternation of document and record 变造文件和记录 0zD[mt
alternative audit procedures 替代审计程序,备选审计程序 *n$=2v^A
amend 修改,修订 $RxS<_tj
amortisation 摊销 Y<lJj"G
analytical capacity 分析能力 Zo}O,;(F5
analytical procedures 分析性程序 eh=.Q<N
annual financial statements 年度会计报表,年度财务报表 pWY $aI
appendix 附录,附表 w'NL\>
applicable 适用的 Gh3b*O_,
applicable laws and regulations 适用的法规 }Gmwm|`*
application systems 应用系统 9VyY[&
apply consistently 一贯地执行,一贯地实施 %3B0s?,I
appropriate 适当的,合适的; pSM\(kVKa
征用,挪用 cE3g7(a
appropriate authorization 适当的授权 r(g:b
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appropriateness of audit evidence 审计证据的适当性 ~gz_4gzb
approval 批准,核准 7`113`1
assertion (会计报表上的)认定;确认 8KH|:
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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 k+
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asset 资产,财产 49vKb(bz{
asset restructuring 资产重组 hS<lUG!9UJ
assignment of duties 职责的划分 .xnJT2uu'
assistant 助理,助理人员 ^E
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associated company 联属公司,联营公司 no6q3<re
association 联合,结合;协会,社团 l]
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assumption 假设,假定 X=Qa TV
at a given date 在某一特定时日 {G _ :#cep
attestation 鉴证,公证 x+niY;Z E
attestation service 鉴证服务 fO6i
audit adjustment 审计调整 IGKF&s*;{[
audit areas 审计领域 \]bAXa{ p
audit conclusion 审计结论 0)=U:y.
audit effectiveness 审计效果 h B@M5Mc$
audit efficiency 审计效率 PtR8m=O
audit engagement letter 审计业务约定书 Fp3NWvu
audit evidence 审计证据 3zdm-5R.b
audit fee 审计费 E?,O>bCJ5
audit files 审计档案 rUJIf;Zwo
audit findings 审计中发现的事项 eiTG
audit implementation stage 审计实施阶段 $CT2E
audit mark 审计标识 QLr.5Wcg>
audit materiality 审计重要性 kkA5pbS
audit method 审计方法 :PJ5~7C
audit objective 审计目标,审计目的 P*9vs %W
audit of financial statements 会计报表审计,财务报表审计 Pra,r9h,
audit opinion 审计意见 CF|4, K)
audit period 被审计期间,被审计年度 M`1pze_A
audit plan 审计计划 PcxCal4
audit planning 编制审计计划,制定审计计划,审计计划 (c^ZFh2]
audit planning stage 审计计划阶段 x=Ef0v
audit procedure 审计程序 X:3W9`s)*
audit programme 审计程序表,具体审计计划 _ML`Vh]
audit report 审计报告 Vifh`BSP
audit report with a disclaimer of opinion 拒绝表示意见审计报告 6;JlA})
audit report with a qualified opinion 有保留意见的审计报告 m]XG7:}V0
audit report with an adverse opinion 否定意见的审计报告 j,:vK
audit report with dual dates 双重日期审计报告 K<#Q;(SF U
audit reporting stage 审计报告阶段 S.iCkX
audit responsibility 审计责任 TOH!vQP
audit results 审计结果 VMa\?`fT
audit risk 审计风险 1$A7
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audit sampling 审计抽样 |3ob1/)p0
audit sampling techniques 审计抽样方法,审计抽样技术 vh29mzum
audit strategies 审计策略 BRSOE U\=
audit summary 审计总结,审计小结 -Y?C
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audit team 审计小组 fWutB5
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audit test 审计测试 }VetaO2*
audit trail 审计轨迹 JZc"4qf@OT
audit work 审计工作 &_1Ivaen6
audit working paper 审计工作底稿 cV|u]ce%1
audited financial statement 审计会计报表,已审计财务报表 @'D ,T^I
Auditing Guidelines (the~) 审计规范指南 "q<}#] u
auditing standards 审计准则 :h(r2?=7
audit-oriented working paper (审计)业务类工作底稿 ?WD JWp%
authorisation 授权 E:!qncL:
authorisation of transaction 交易的授权 xD|/98
availability 可获得性 ;XUi
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balance 余额;差额;平衡 Ei$@)qS/
balance sheet 资产负债表 !%8|R]d
bank 银行 ` D9sEt_/
bank account 银行账户,银行户头 O
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bank statement 银行对账单 q3SYlL'a
barter transaction 易货交易,以物换物交易 xllk hD4F
basis of audit 审计依据 X{-@3tG<r
basis of preparation (会计报表的)编制基础 I7[F,xci
book of account 账目,账簿 4fuKpLA
borrowing 借款,贷款,借债 ~
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branch 分支,分支机构,分店 E <O:
brought forward (账户余额等的)承上年,承上期,承上页 S8S<>W
budget 预算 +DpiX&^h
building 建筑物;大楼
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business conditions 业务情况,经营情况 !+F6
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business licence (企业等的)营业执照 'K8emt$d+
business relation 业务关系 Ji
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