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 \ `;1[m
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审计词汇英汉对照 +rJDDIb
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ability to continue as a going concern 持续经营能力 6UI6E)g
acceptability 可接受性,可接受程度 [,3E#+y
acceptable level of detection risk 检查风险的可接受水平 l
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acceptance of engagement 接受委托 &F:%y(;{Y
accepting the engagement for the first time 首次接受委托 2HO2
access to asset 对资产的接触 6 2#@Y-5
according to 根据,依据,依照 OS-k_l L
account balance 账户余额 ,BFw-A
account for 对……进行会计处理,核算;解释 2@W`OW Njm
accounting 会计,会计学 0t[ 1#!=k
accounting advisory serve 会计咨询服务 zZ,"HY=jN
accounting firm 会计师事务所 A4g,)
accounting information 会计信息,会计资料 NxSSRv^rx
accounting period 会计期间 +%H=+fJ2}
accounting policies 会计政策 #jJ0Mxg
accounting professional bodies 会计职业组织,会计职业团体 9k\M<jA
accounting records 会计记录 fA"c9(>m%]
accounting responsibility 会计责任 rJh$>V+ '
accounting service 会计服务 6"?#E[ #[
accounting standards 会计准则 [dFe-2u ,$
Accounting Standards for Business Enterprises 企业会计准则 *eGG6$I
accounting system 会计系统 V-3
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accounting treatment 会计处理 AZf69
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accuracy 准确性,精确性 # [
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additional audit procedures 追加审计程序 W[
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addressee 收件人,收信人 znDpg{U(
Administration of State-owned Assets (the~) 国有资产管理局 >{l
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administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 YC$>D?FW
adverse opinion 反对意见 #0?3RP
advisory group 咨询组,顾问组 3xN_z?Rg
agency fee 代理费,代理费用 Kn1T2WSAg
aggregate 总计,合计为…… T(,@]=d,DD
alternation of document and record 变造文件和记录 !L
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alternative audit procedures 替代审计程序,备选审计程序 ~k%X
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amend 修改,修订 V CVKh
amortisation 摊销
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analytical capacity 分析能力 _DAqL@5n
analytical procedures 分析性程序 v_WF.sb~
annual financial statements 年度会计报表,年度财务报表 f|ERZN`uB
appendix 附录,附表 nBLb1T
applicable 适用的 M2;6Cz>,P
applicable laws and regulations 适用的法规 q6b&b^r+H
application systems 应用系统 8
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apply consistently 一贯地执行,一贯地实施 dd6%3L{cn
appropriate 适当的,合适的; W7;RQ
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appropriate authorization 适当的授权 _8ks`O#}
appropriateness of audit evidence 审计证据的适当性 {6%-/$LX
approval 批准,核准 ~1aM5Ba{
assertion (会计报表上的)认定;确认 :sw@1
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;.<HpDfG_
asset 资产,财产 w+Gav4
asset restructuring 资产重组 xB]^^NYE=
assignment of duties 职责的划分 R](cko=
assistant 助理,助理人员 *K&
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associated company 联属公司,联营公司 UkXa mGoy3
association 联合,结合;协会,社团 11k}Ly
assumption 假设,假定 +~*e B
at a given date 在某一特定时日 of
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attestation 鉴证,公证
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attestation service 鉴证服务 \/C5L:|p_
audit adjustment 审计调整 x8x-b>|$&<
audit areas 审计领域 Jl6lZd(Np
audit conclusion 审计结论 pe>?m ^gz[
audit effectiveness 审计效果 7F_N{avr
audit efficiency 审计效率 Sx (E'?]
audit engagement letter 审计业务约定书 fW[RCd
audit evidence 审计证据 =diGuIB
audit fee 审计费 7z&$\qu2
audit files 审计档案 <>Ha<4A
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audit findings 审计中发现的事项 OT$++cj^
audit implementation stage 审计实施阶段 ]>ndFE6kl
audit mark 审计标识 :."6 g)T
audit materiality 审计重要性 ]g }5p4*&
audit method 审计方法 o9yUJ@
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audit objective 审计目标,审计目的 k
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audit of financial statements 会计报表审计,财务报表审计 K`60[bdp
audit opinion 审计意见
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audit period 被审计期间,被审计年度 /"8|26
audit plan 审计计划 B9Wd
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audit planning 编制审计计划,制定审计计划,审计计划 G'';VoW=
audit planning stage 审计计划阶段 yW\kmv.O
audit procedure 审计程序 Ra6 }<o
audit programme 审计程序表,具体审计计划 U_.}V
audit report 审计报告 ^QG<_Dm]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3xmPY.
audit report with a qualified opinion 有保留意见的审计报告 A0,e3gb
audit report with an adverse opinion 否定意见的审计报告 'm"Ez'sS
audit report with dual dates 双重日期审计报告 P}>>$$b\Yi
audit reporting stage 审计报告阶段 ]=]MJ3_7
audit responsibility 审计责任 Z6Z/Y()4Tl
audit results 审计结果 g[uf
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audit risk 审计风险 &}|`h8JA]K
audit sampling 审计抽样 Z
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audit sampling techniques 审计抽样方法,审计抽样技术 QC&,C}t,
audit strategies 审计策略 k*C[-5&#
audit summary 审计总结,审计小结 #yU"n-eLR
audit team 审计小组 R~|(]#com
audit test 审计测试 "DH>4Q]
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audit trail 审计轨迹 /[ft{:#&t
audit work 审计工作 3+
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audit working paper 审计工作底稿 k,; (`L
audited financial statement 审计会计报表,已审计财务报表 ?^^TR/
Auditing Guidelines (the~) 审计规范指南 TZ3gJ6 Cb
auditing standards 审计准则 &&m1_K
audit-oriented working paper (审计)业务类工作底稿 NS TO\36
authorisation 授权 q_L. Sy|)
authorisation of transaction 交易的授权 1mR@Bh
availability 可获得性 ,2i1 4H
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balance 余额;差额;平衡 lz1cLl
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balance sheet 资产负债表 y@7CY-1
bank 银行 +
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bank account 银行账户,银行户头 k,8^R
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bank statement 银行对账单 =UWW(^M#[:
barter transaction 易货交易,以物换物交易 h0$ \JXk
basis of audit 审计依据 '<*%<J{(
basis of preparation (会计报表的)编制基础 }w2Et
book of account 账目,账簿 {ot6ssT=D
borrowing 借款,贷款,借债 0]$-}AYM
branch 分支,分支机构,分店 B(6*U~Kn%
brought forward (账户余额等的)承上年,承上期,承上页 Y?zo")
budget 预算 yS[HYq
building 建筑物;大楼 vq-;wdq?2
business conditions 业务情况,经营情况 4cJ/XgX
business licence (企业等的)营业执照 $
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business relation 业务关系 &%k_BdlkQ
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