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 Wh,p$|vL
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审计词汇英汉对照 wtK+\Qnb
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ability to continue as a going concern 持续经营能力 G22u+ua
acceptability 可接受性,可接受程度 F.4xi+S_
acceptable level of detection risk 检查风险的可接受水平 b}WU
acceptance of engagement 接受委托 ^I7iEv
accepting the engagement for the first time 首次接受委托 Q/I/>6M7UZ
access to asset 对资产的接触 d-y
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according to 根据,依据,依照 8K'3iw>z
account balance 账户余额 y-9Mm9J
account for 对……进行会计处理,核算;解释 Nzf tc
accounting 会计,会计学 ^tI
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accounting advisory serve 会计咨询服务 6YNd;,it>p
accounting firm 会计师事务所 BKi@c\Wb
accounting information 会计信息,会计资料 b-,4< H8m
accounting period 会计期间 ,XU<2jv]
accounting policies 会计政策 X3@Uih}|
accounting professional bodies 会计职业组织,会计职业团体 3v\}4)A[
accounting records 会计记录 Ko:<@h
accounting responsibility 会计责任 !#3v<_]#d
accounting service 会计服务 7*.nd
accounting standards 会计准则 ]De<'x}
Accounting Standards for Business Enterprises 企业会计准则 Phr+L9Eog
accounting system 会计系统 a`I
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accounting treatment 会计处理 2{|Z?3FJ^
accuracy 准确性,精确性 ||D PIn]
additional audit procedures 追加审计程序 z9Z4MXl
addressee 收件人,收信人 m~04I~8vk
Administration of State-owned Assets (the~) 国有资产管理局 rny(8z%Ck-
administrative laws and regulations 行政法规 2)hfYLi
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 >
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advisory group 咨询组,顾问组 KrdEB0qh
agency fee 代理费,代理费用 |P@N}P@
aggregate 总计,合计为…… b+1!qNuCW#
alternation of document and record 变造文件和记录 L>L IN 1A
alternative audit procedures 替代审计程序,备选审计程序 Fs"i fn0
amend 修改,修订 0CO@@`~4
amortisation 摊销 `R;i1/
analytical capacity 分析能力 -U*J5Q
analytical procedures 分析性程序 _ _!LTpp
annual financial statements 年度会计报表,年度财务报表 .do8\
appendix 附录,附表 CFC15/yU
applicable 适用的 LAkBf
applicable laws and regulations 适用的法规 )pSA|Qt N
application systems 应用系统 x
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apply consistently 一贯地执行,一贯地实施 /yHjds
appropriate 适当的,合适的; ":0u%E?s
征用,挪用 }{y)a<`
appropriate authorization 适当的授权 djH&)&q!
appropriateness of audit evidence 审计证据的适当性 [Do^EJ
approval 批准,核准 eAmI~oku
assertion (会计报表上的)认定;确认
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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 4sRM"w;
asset 资产,财产 63'm
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asset restructuring 资产重组 }`kiULC'=
assignment of duties 职责的划分 +5S>"KAUt0
assistant 助理,助理人员 vJxEF&X
associated company 联属公司,联营公司 n]df)a
association 联合,结合;协会,社团 #9gx
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assumption 假设,假定 >$7x]f
at a given date 在某一特定时日 !B 4z U:d
attestation 鉴证,公证 a*-9n-U@[k
attestation service 鉴证服务 qg{gCG
audit adjustment 审计调整 EB|
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audit areas 审计领域 r4pX47H
audit conclusion 审计结论 ! ui
audit effectiveness 审计效果 9dq"x[
audit efficiency 审计效率 3CgID6[Sy
audit engagement letter 审计业务约定书 1Y87_o'd
audit evidence 审计证据 sC.b'1P
audit fee 审计费 ?r KbL^2
audit files 审计档案 \_WR:?l
audit findings 审计中发现的事项 9w- )??
audit implementation stage 审计实施阶段 f-3CDUQ`
audit mark 审计标识 ;89kL]
audit materiality 审计重要性 G<M0KU(
audit method 审计方法 .<zKBv
audit objective 审计目标,审计目的 bn)1G$0|
audit of financial statements 会计报表审计,财务报表审计 G &xtL
audit opinion 审计意见 ?TeozhUY
audit period 被审计期间,被审计年度 }/dk2!?ig
audit plan 审计计划 }[Z'Sg]s
audit planning 编制审计计划,制定审计计划,审计计划 <4+P37^~
audit planning stage 审计计划阶段 u"q56}Q?]
audit procedure 审计程序 hH 5}%/vF
audit programme 审计程序表,具体审计计划 4XNheP;b
audit report 审计报告 s>m2qSu
audit report with a disclaimer of opinion 拒绝表示意见审计报告 w%.hALN5-C
audit report with a qualified opinion 有保留意见的审计报告 sEFQ8S
audit report with an adverse opinion 否定意见的审计报告 Gsv<Rjj:
audit report with dual dates 双重日期审计报告 D#UuI
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audit reporting stage 审计报告阶段 "Yh;3tI4*
audit responsibility 审计责任 Rjq Xz6
audit results 审计结果 B
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audit risk 审计风险 `mzlOB
audit sampling 审计抽样 T/\RViG3
audit sampling techniques 审计抽样方法,审计抽样技术 ZA+dtEE=f9
audit strategies 审计策略 Iz1x| EQ
audit summary 审计总结,审计小结 7b+r LyS0
audit team 审计小组 BbI%tmA7
audit test 审计测试 #h?IoB7
audit trail 审计轨迹 LP6p
audit work 审计工作 5>I-? Ki
audit working paper 审计工作底稿 `wXK&R<`
audited financial statement 审计会计报表,已审计财务报表 ao2^3e
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 S[1<Qrv]
audit-oriented working paper (审计)业务类工作底稿 ;.V/ngaj
authorisation 授权 nd]SI;<
authorisation of transaction 交易的授权 aOH|[
availability 可获得性 QkBw59L7
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balance 余额;差额;平衡 S3\NB3@qC&
balance sheet 资产负债表 \IE![=p\w
bank 银行
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bank account 银行账户,银行户头 ^1najUpQ_n
bank statement 银行对账单 k5I;Y:~`
barter transaction 易货交易,以物换物交易 6N#hN)/
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 h+}BtKA
book of account 账目,账簿 "E(i<
borrowing 借款,贷款,借债 jc&k-d>=G
branch 分支,分支机构,分店 7v*gwBH
brought forward (账户余额等的)承上年,承上期,承上页 5p (zhfuG
budget 预算 ]xQv\u
building 建筑物;大楼 k
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business conditions 业务情况,经营情况 YI g(^>sq
business licence (企业等的)营业执照
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business relation 业务关系 +nE>)ZH
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