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 4JSf t
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审计词汇英汉对照 p=_K P9
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ability to continue as a going concern 持续经营能力 ],9%QE
acceptability 可接受性,可接受程度 \zCT""'i
acceptable level of detection risk 检查风险的可接受水平 Lgl%fO/<t
acceptance of engagement 接受委托 H@o3u>}
accepting the engagement for the first time 首次接受委托 EEmYfP[3
access to asset 对资产的接触 (<!Yw|~
according to 根据,依据,依照 D9^.Eg8W
account balance 账户余额 9
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account for 对……进行会计处理,核算;解释 )OxcJPo
accounting 会计,会计学 t=\y|Idc
accounting advisory serve 会计咨询服务 VuZd
accounting firm 会计师事务所 _Vr>/f
accounting information 会计信息,会计资料 Y}BT|
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accounting period 会计期间 X}C}
accounting policies 会计政策 QQ^P IQj
accounting professional bodies 会计职业组织,会计职业团体 ibo{!>m
accounting records 会计记录 gwwYz]'d>r
accounting responsibility 会计责任 Kt5;GUV
accounting service 会计服务 nS'hdeoW
accounting standards 会计准则 R:8\z0"L*
Accounting Standards for Business Enterprises 企业会计准则 ]Gm"U!h*
accounting system 会计系统 7jP
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accounting treatment 会计处理 2;N)>[3*J
accuracy 准确性,精确性 uzjP!qO
additional audit procedures 追加审计程序 ak]:ir`o
addressee 收件人,收信人 v.Wkz9
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Administration of State-owned Assets (the~) 国有资产管理局 Tov !X8p
administrative laws and regulations 行政法规 f&x7g. I
adverse impact 不利影响,负面影响 *mH++3h
adverse opinion 反对意见 I[u%kir
advisory group 咨询组,顾问组 #5*|/LD
agency fee 代理费,代理费用 co^kP##Y
aggregate 总计,合计为…… ";\na!MT
alternation of document and record 变造文件和记录 t/xWJW2
alternative audit procedures 替代审计程序,备选审计程序 C{7
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amend 修改,修订 QEo
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amortisation 摊销 YmXh_bk
analytical capacity 分析能力 HX\^ecZ#E
analytical procedures 分析性程序 P:,@2el
annual financial statements 年度会计报表,年度财务报表 ^5n"L29V
appendix 附录,附表 8bT]Nv CA
applicable 适用的 v%8.o%G
applicable laws and regulations 适用的法规 (Q~ p"Ch
application systems 应用系统 <49Gsm&0
apply consistently 一贯地执行,一贯地实施 .URCuB\{
appropriate 适当的,合适的; xx[XwN;
征用,挪用 |Et8FR3[m
appropriate authorization 适当的授权 N,N9K
appropriateness of audit evidence 审计证据的适当性 "`;$wA
approval 批准,核准 K)!yOa'fH
assertion (会计报表上的)认定;确认 S+aXlb
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a'3|EWS
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asset 资产,财产 -DWyKR= j"
asset restructuring 资产重组 Rs
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assignment of duties 职责的划分 [Aqy%mbG
assistant 助理,助理人员 DbDi
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associated company 联属公司,联营公司 Z{<& 2*
association 联合,结合;协会,社团 BllS3I}V
assumption 假设,假定 X6hm,0[
at a given date 在某一特定时日 Vu6$84>-,
attestation 鉴证,公证 !kAjne8]d
attestation service 鉴证服务 %#5yC|o9Pn
audit adjustment 审计调整 J@$h'YUF
audit areas 审计领域 /Z':wu\
audit conclusion 审计结论 .;),e#
audit effectiveness 审计效果 |]s/NNU
audit efficiency 审计效率 PHZ+u@AA6@
audit engagement letter 审计业务约定书 U tb"6_
audit evidence 审计证据 UEkn@^&bg
audit fee 审计费 _Z9HOl@
audit files 审计档案 aNd6#yU$
audit findings 审计中发现的事项 l;+nL[%`
audit implementation stage 审计实施阶段 9
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audit mark 审计标识 r1vF/yt(
audit materiality 审计重要性 njhDrwN
audit method 审计方法 ."HDUo2D7
audit objective 审计目标,审计目的 dY|~"6d)
audit of financial statements 会计报表审计,财务报表审计 k&TZ
audit opinion 审计意见 {w/{)BnPG
audit period 被审计期间,被审计年度 &d5n_:^
audit plan 审计计划 _c[
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audit planning 编制审计计划,制定审计计划,审计计划 7sgK+
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audit planning stage 审计计划阶段 X*4iNyIs_
audit procedure 审计程序 _>:R]2Ew
audit programme 审计程序表,具体审计计划 }q8|t3
audit report 审计报告 H> Y0R
audit report with a disclaimer of opinion 拒绝表示意见审计报告 TU-aL
audit report with a qualified opinion 有保留意见的审计报告 BC*)@=7fx
audit report with an adverse opinion 否定意见的审计报告 . }#R
audit report with dual dates 双重日期审计报告 8\
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audit reporting stage 审计报告阶段 )1E[CIaXK
audit responsibility 审计责任 hh%fmc
audit results 审计结果 {lNvKm)w
audit risk 审计风险 S_ELZO#7
audit sampling 审计抽样 d'bAM{R>
audit sampling techniques 审计抽样方法,审计抽样技术 2kG(\+\
audit strategies 审计策略 yf
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audit summary 审计总结,审计小结 45?aV@
audit team 审计小组 Dm^Bk?#(
audit test 审计测试 jFE1k(2e
audit trail 审计轨迹 $_ &Lp\
audit work 审计工作 |<:Owd=
audit working paper 审计工作底稿 kK62yz,
audited financial statement 审计会计报表,已审计财务报表 3c%dErch
Auditing Guidelines (the~) 审计规范指南 B<V8:vOam
auditing standards 审计准则 J #ukH`|-
audit-oriented working paper (审计)业务类工作底稿 1$+-?:i C
authorisation 授权 [.ya&E)
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authorisation of transaction 交易的授权 *F4"mr|\
availability 可获得性 O1C|{
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balance 余额;差额;平衡 '3<AzR2
balance sheet 资产负债表 M/Twtq-`H
bank 银行 |8m2i1XG
bank account 银行账户,银行户头 +1uAzm4SL
bank statement 银行对账单 B
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barter transaction 易货交易,以物换物交易 te<lCD6
basis of audit 审计依据 {hP
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basis of preparation (会计报表的)编制基础 S)n+E\c
book of account 账目,账簿 \w6A-daD0
borrowing 借款,贷款,借债 7{"urs7 T
branch 分支,分支机构,分店 T(@J]Y-
brought forward (账户余额等的)承上年,承上期,承上页 w#
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budget 预算 gG?sLgL:
building 建筑物;大楼 |(evDS5
business conditions 业务情况,经营情况 ?QbxC,& i
business licence (企业等的)营业执照 L\GjG&Y5
business relation 业务关系 [9-&Lq_ g
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