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 Fpt-V
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审计词汇英汉对照 E-1"+p
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A }xlKonk
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ability to continue as a going concern 持续经营能力 ~@8+hnE]
acceptability 可接受性,可接受程度 CDp8)=WJFF
acceptable level of detection risk 检查风险的可接受水平 _N3}gFh>
acceptance of engagement 接受委托 JLb6C52
accepting the engagement for the first time 首次接受委托 Ih1|LR/c
access to asset 对资产的接触 Gowp
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according to 根据,依据,依照 8G ]w,eF
account balance 账户余额 nEy]`
account for 对……进行会计处理,核算;解释 2@vj!U 8
accounting 会计,会计学 ;TZGC).6
accounting advisory serve 会计咨询服务 !5x
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accounting firm 会计师事务所 ^t'3rft
accounting information 会计信息,会计资料 oJ78jGTnb
accounting period 会计期间 NE"jh_m-
accounting policies 会计政策 oj}"H>tTp
accounting professional bodies 会计职业组织,会计职业团体 Wn!G.(Jq
accounting records 会计记录 -PAF p3w\y
accounting responsibility 会计责任 fY2wDD
accounting service 会计服务 G5Q!L;3HZ
accounting standards 会计准则 ~_ !ts{[E
Accounting Standards for Business Enterprises 企业会计准则 Fu8 7fVi/\
accounting system 会计系统 |ia@,*KD
accounting treatment 会计处理 W'_/6_c$!
accuracy 准确性,精确性 YDiN^q7
additional audit procedures 追加审计程序 4Y
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addressee 收件人,收信人 6T^lS^
Administration of State-owned Assets (the~) 国有资产管理局 U
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administrative laws and regulations 行政法规 iUr xJh
adverse impact 不利影响,负面影响 <?$kI>Ot
adverse opinion 反对意见 F,G,b
advisory group 咨询组,顾问组 rbk<z\pc
agency fee 代理费,代理费用 ^{[`=P'/
aggregate 总计,合计为…… 015Owi
alternation of document and record 变造文件和记录 a]1i/3/
alternative audit procedures 替代审计程序,备选审计程序 b?kPN:U#N/
amend 修改,修订 # bX~=`
amortisation 摊销 ccO
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analytical capacity 分析能力 Q?;C4n4]l
analytical procedures 分析性程序 \Tq"mw9P
annual financial statements 年度会计报表,年度财务报表 $cK^23H/Fj
appendix 附录,附表 @)sc6
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applicable 适用的 |l90g|isJ
applicable laws and regulations 适用的法规 wL<j:>Ke[3
application systems 应用系统 -[.PH M6+?
apply consistently 一贯地执行,一贯地实施 5_G'68;OV
appropriate 适当的,合适的; E_[ONm=,
征用,挪用 K[?R[
appropriate authorization 适当的授权 tE!'dpG5)
appropriateness of audit evidence 审计证据的适当性 ^now}u9S6
approval 批准,核准 *d
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assertion (会计报表上的)认定;确认 J>v$2?w`w
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;]h.m)~|
asset 资产,财产 #J+\DhDEPO
asset restructuring 资产重组 J1-):3A
assignment of duties 职责的划分 ",Wf uz
assistant 助理,助理人员 Qp&?L"U)2
associated company 联属公司,联营公司 ida*]+ ~
association 联合,结合;协会,社团 ?"@ET9
assumption 假设,假定 E:Y:X~vy
at a given date 在某一特定时日 Tcs3>lJ}
attestation 鉴证,公证 *IlQ5+3I
attestation service 鉴证服务 dy_.(r5[L]
audit adjustment 审计调整 ",ad7Y7i
audit areas 审计领域 }Z6nN)[|0Y
audit conclusion 审计结论 TczXHT}G
audit effectiveness 审计效果 EHWv3sR-
audit efficiency 审计效率 x_ySf!ih
audit engagement letter 审计业务约定书 R+^z y"~
audit evidence 审计证据
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audit fee 审计费
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audit files 审计档案 /:6Q.onmLn
audit findings 审计中发现的事项 9`&77+|;e
audit implementation stage 审计实施阶段 ^@ UjQ9[>
audit mark 审计标识
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audit materiality 审计重要性 ew"m!F#
audit method 审计方法 }9Qf #&o
audit objective 审计目标,审计目的 ~\bHfiIDy
audit of financial statements 会计报表审计,财务报表审计 ork|yj/A
audit opinion 审计意见 K|~AA"I;
audit period 被审计期间,被审计年度 <W|1<=z(
audit plan 审计计划 [Ye5Y?
audit planning 编制审计计划,制定审计计划,审计计划 t|".=3%G
audit planning stage 审计计划阶段
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audit procedure 审计程序 ;5RIwD
audit programme 审计程序表,具体审计计划 j}RM.C\7
audit report 审计报告 Z`"n:
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 3d U#Ue
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audit report with a qualified opinion 有保留意见的审计报告 f}-v
audit report with an adverse opinion 否定意见的审计报告 tAt;bYjb\
audit report with dual dates 双重日期审计报告 O &\<F T5
audit reporting stage 审计报告阶段 1 ?]J;9p
audit responsibility 审计责任 h~.V[o7=
audit results 审计结果 J<-Fua^
audit risk 审计风险 iXnx1w
audit sampling 审计抽样 z{V8@q/
audit sampling techniques 审计抽样方法,审计抽样技术 ,|QU] E
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audit strategies 审计策略
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audit summary 审计总结,审计小结 `NoCH[$!+
audit team 审计小组 x[a'(5PwY
audit test 审计测试 ,"C&v~
audit trail 审计轨迹 'T{pdEn8u
audit work 审计工作 wJr/FE7c
audit working paper 审计工作底稿 ^X(_zinN"
audited financial statement 审计会计报表,已审计财务报表 Z0z)
Auditing Guidelines (the~) 审计规范指南 =~;zVP
auditing standards 审计准则 mlmnkgl
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audit-oriented working paper (审计)业务类工作底稿 0Sz/c+ 6
authorisation 授权 tp
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authorisation of transaction 交易的授权 fX$6;Ae
availability 可获得性 kz|[*%10
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balance 余额;差额;平衡 @hBx,`H^
balance sheet 资产负债表 MSFNw
bank 银行 ]:Wb1
bank account 银行账户,银行户头 s!=!A
bank statement 银行对账单 Cb<
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barter transaction 易货交易,以物换物交易 ?/^VOj4&
basis of audit 审计依据 np&HEh 6
basis of preparation (会计报表的)编制基础 rcpvH}N:
book of account 账目,账簿 aeQ{_SK
borrowing 借款,贷款,借债 ),z,LU Yf
branch 分支,分支机构,分店 Q9nu"x
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brought forward (账户余额等的)承上年,承上期,承上页 q
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budget 预算 "%Lmgy:~
building 建筑物;大楼 2GUhV*TN
business conditions 业务情况,经营情况 MQ
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business licence (企业等的)营业执照 Vc{/o=1u
business relation 业务关系 EywZIw?mjX
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