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 c?z%
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审计词汇英汉对照 [!aHP?-
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ability to continue as a going concern 持续经营能力 LFh(.
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acceptability 可接受性,可接受程度 l sUQ7%f
acceptable level of detection risk 检查风险的可接受水平 E2dSOZS:)%
acceptance of engagement 接受委托 4NbC V)Dm
accepting the engagement for the first time 首次接受委托 ;N4mR6
access to asset 对资产的接触 SZyPl9.b
according to 根据,依据,依照 ~%sDQt\S
account balance 账户余额 9N
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account for 对……进行会计处理,核算;解释 Q2k\8i
accounting 会计,会计学 XvdK;
accounting advisory serve 会计咨询服务 UB(8N7_/
accounting firm 会计师事务所 &,K;F'
accounting information 会计信息,会计资料 r5F#q
accounting period 会计期间 _39b8s{
accounting policies 会计政策 ok[R`99
accounting professional bodies 会计职业组织,会计职业团体 l?#([(WM
accounting records 会计记录 [;tbNVZK
accounting responsibility 会计责任 9N-mIGJ
accounting service 会计服务 .>H7i`1D`
accounting standards 会计准则 z{AfR2L
Accounting Standards for Business Enterprises 企业会计准则 ;Hm\?n)a
accounting system 会计系统 a:P%
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accounting treatment 会计处理 QMkLAZ
accuracy 准确性,精确性 AoTL)',
additional audit procedures 追加审计程序 ^
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addressee 收件人,收信人 W]reQ&
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Administration of State-owned Assets (the~) 国有资产管理局 ^mG-O
administrative laws and regulations 行政法规 "_5av!;A
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adverse impact 不利影响,负面影响 r)*KgGsk
adverse opinion 反对意见 EV~_-YC
advisory group 咨询组,顾问组 qt3
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agency fee 代理费,代理费用 \7Zk[)!FL
aggregate 总计,合计为…… ^yBx.GrQc
alternation of document and record 变造文件和记录 WI~';dK2]
alternative audit procedures 替代审计程序,备选审计程序 eaCEZHr$
amend 修改,修订 (+T|B E3*#
amortisation 摊销 3pl.<;9r
analytical capacity 分析能力 |n* I}w^
analytical procedures 分析性程序 iUSs) []H>
annual financial statements 年度会计报表,年度财务报表 Z/a]oR@
appendix 附录,附表 >5
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applicable 适用的 _D
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applicable laws and regulations 适用的法规 QvqX3FU
application systems 应用系统 \t )Zk2
apply consistently 一贯地执行,一贯地实施 <tFq6|
appropriate 适当的,合适的; u QCQ$
征用,挪用 KS%xo6k.
appropriate authorization 适当的授权 5w{_WR6,
appropriateness of audit evidence 审计证据的适当性 o2Z#
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approval 批准,核准
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assertion (会计报表上的)认定;确认 1uS
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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 , gz:2UY#
asset 资产,财产 M|76,2u
asset restructuring 资产重组 oST
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assignment of duties 职责的划分 dZ;csc@xv
assistant 助理,助理人员 6kYn5:BhIi
associated company 联属公司,联营公司 {wCQ#V
association 联合,结合;协会,社团 -CxaOZG
assumption 假设,假定 _`ot||J
at a given date 在某一特定时日 l"O=x t`m{
attestation 鉴证,公证 W!+5}\?
attestation service 鉴证服务 <BT}Tv9
audit adjustment 审计调整 _H@S(!
audit areas 审计领域 lwjg57
audit conclusion 审计结论 "TG}aS
audit effectiveness 审计效果 6Pd;I,k
audit efficiency 审计效率 DTgF,c
audit engagement letter 审计业务约定书 H@MUzV
audit evidence 审计证据 * 496"kU
audit fee 审计费 r@k&1*&
audit files 审计档案
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audit findings 审计中发现的事项 \>M3E
audit implementation stage 审计实施阶段 J`V7FlM
audit mark 审计标识 P(qUx9
audit materiality 审计重要性 Smg,1,=
audit method 审计方法 JAc-5e4
audit objective 审计目标,审计目的 ~eE2!/%9
audit of financial statements 会计报表审计,财务报表审计 mWCY%o@
audit opinion 审计意见 c00a;=ji
audit period 被审计期间,被审计年度 f~8Xue,l"
audit plan 审计计划 @k ~Xem%<
audit planning 编制审计计划,制定审计计划,审计计划 zJXU>'obe
audit planning stage 审计计划阶段 -bcm"(<T'
audit procedure 审计程序 57rc|]C
audit programme 审计程序表,具体审计计划 } n_9d.
audit report 审计报告 OG/R6k.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +qDudGI
audit report with a qualified opinion 有保留意见的审计报告 VbJGyjx
audit report with an adverse opinion 否定意见的审计报告 57D /"
audit report with dual dates 双重日期审计报告 ,Q2` N{f
audit reporting stage 审计报告阶段 <.+hV4,3
audit responsibility 审计责任 jh2D9h
audit results 审计结果 1kvBQ1+
audit risk 审计风险 )0~zL} )?
audit sampling 审计抽样 f*LDrAf9
audit sampling techniques 审计抽样方法,审计抽样技术 0P&rTtU6
audit strategies 审计策略 FdzsWm
audit summary 审计总结,审计小结 NKh"x&R
audit team 审计小组 .@.O*n#K
audit test 审计测试 ]Dd=q6
audit trail 审计轨迹 &mp=j GR
audit work 审计工作 d1vC-n
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audit working paper 审计工作底稿 68W&qzw.[r
audited financial statement 审计会计报表,已审计财务报表 .G4
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Auditing Guidelines (the~) 审计规范指南 [*]&U6\j
auditing standards 审计准则 Nz\=M|@(#
audit-oriented working paper (审计)业务类工作底稿 xW!2[.O5H
authorisation 授权 GUJx?V/[
authorisation of transaction 交易的授权 t1wNOoRa
availability 可获得性 \Om.pOz
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balance 余额;差额;平衡 C`%
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balance sheet 资产负债表 dzKI?i)x
bank 银行 &r;-=ASYzV
bank account 银行账户,银行户头 _.KKh62CN
bank statement 银行对账单 oGu-:X=`9
barter transaction 易货交易,以物换物交易 :Fm;0R@/k
basis of audit 审计依据 ~bf-uHx
basis of preparation (会计报表的)编制基础 iYEhrb
book of account 账目,账簿 ~jQ|X?tR
borrowing 借款,贷款,借债 u|BD=4*
branch 分支,分支机构,分店 6f v{?0|
brought forward (账户余额等的)承上年,承上期,承上页 ,Hlbl}.ls
budget 预算 4l <%Q2
building 建筑物;大楼 ,73J#
business conditions 业务情况,经营情况 ^M
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business licence (企业等的)营业执照 &O/;YGEAB
business relation 业务关系 h;u8{t"
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