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 F>hVrUD8
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审计词汇英汉对照 UFSEobhg&5
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ability to continue as a going concern 持续经营能力 l%v hV&
acceptability 可接受性,可接受程度 p;)klH@ X
acceptable level of detection risk 检查风险的可接受水平 fh/)di
acceptance of engagement 接受委托 G>?x-!9qcH
accepting the engagement for the first time 首次接受委托 JC1BUheeb
access to asset 对资产的接触 4kN:=g
according to 根据,依据,依照 5cv,
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account balance 账户余额 ~XN]?5GQf
account for 对……进行会计处理,核算;解释 "' LOaf$X
accounting 会计,会计学 lBYS>4~
accounting advisory serve 会计咨询服务 i1kh@s~8UC
accounting firm 会计师事务所 [xH2n\7
accounting information 会计信息,会计资料 u!156X?[eU
accounting period 会计期间 @)FXG~C*
accounting policies 会计政策 5wVi{P5+
accounting professional bodies 会计职业组织,会计职业团体 vCrWA-q#
accounting records 会计记录 HvL9;^!
accounting responsibility 会计责任 mAtG&my)
accounting service 会计服务 0.3[=a43
accounting standards 会计准则 pD)/-Dgdm
Accounting Standards for Business Enterprises 企业会计准则 @5POgQ8
accounting system 会计系统 ?N9adL &b
accounting treatment 会计处理 8I|1Pl
accuracy 准确性,精确性 FZLzu
additional audit procedures 追加审计程序 *AJezhR
addressee 收件人,收信人 rSzXa4m(
Administration of State-owned Assets (the~) 国有资产管理局 `^@g2c+d
administrative laws and regulations 行政法规 t2U]CI%
adverse impact 不利影响,负面影响 9=sMKc%!-
adverse opinion 反对意见 Y?q*hS0!H
advisory group 咨询组,顾问组 M 2U@gC|{
agency fee 代理费,代理费用 ^Ypb"Wx8
aggregate 总计,合计为…… }tg:DG
alternation of document and record 变造文件和记录 omDi<-
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 ^~hhdwu3a
amortisation 摊销 x#!{5;V&K
analytical capacity 分析能力 zke~!"iq
analytical procedures 分析性程序 tI6USN%
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 gEe W1:AB
applicable 适用的 )y
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applicable laws and regulations 适用的法规 Xj&~N;Ysb
application systems 应用系统 .>\>F{#~
apply consistently 一贯地执行,一贯地实施 Y_TL4
appropriate 适当的,合适的; XzTH,7[n
征用,挪用 azATKH+j
appropriate authorization 适当的授权 I'wk/
appropriateness of audit evidence 审计证据的适当性 4FP~+
approval 批准,核准 -n$rKEC4
assertion (会计报表上的)认定;确认 gx{~5&1
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4N^Qd3[d
asset 资产,财产 JCMEhI6d*
asset restructuring 资产重组 0OoO cc
assignment of duties 职责的划分 Y+5A2Z)f[
assistant 助理,助理人员 %v6]>FNP'3
associated company 联属公司,联营公司 WSX@0A.&)
association 联合,结合;协会,社团 sGm(Aax*0
assumption 假设,假定 Z[A|SyZp
at a given date 在某一特定时日 'V*M_o(\
attestation 鉴证,公证 K^1O =1gY
attestation service 鉴证服务 @=|
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audit adjustment 审计调整 I}CA-8
audit areas 审计领域 SwmPP-n
audit conclusion 审计结论 ^zs4tCW %
audit effectiveness 审计效果 jn3|9x
audit efficiency 审计效率 %l$&_xV-
audit engagement letter 审计业务约定书 #j~FA3O
audit evidence 审计证据 ucm.~1G(
audit fee 审计费 mQ
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audit files 审计档案 x;b+gIz*
audit findings 审计中发现的事项 "rlSK >`
audit implementation stage 审计实施阶段 i(qYyO'
audit mark 审计标识 =D:R'0YH
audit materiality 审计重要性 %}AY0fg?T
audit method 审计方法 R)d7b,_Yd
audit objective 审计目标,审计目的 !-}*jm p<
audit of financial statements 会计报表审计,财务报表审计 ;<ma K*f\S
audit opinion 审计意见 It:QXLi;
audit period 被审计期间,被审计年度 7bW!u*v-c
audit plan 审计计划 ,0u0 '
audit planning 编制审计计划,制定审计计划,审计计划 2ZIY{lBe
audit planning stage 审计计划阶段 ^Ypx|-Vu!
audit procedure 审计程序 ReGb.pf
audit programme 审计程序表,具体审计计划 NGeeD?2~
audit report 审计报告 %' g-%2C?
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8t
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audit report with a qualified opinion 有保留意见的审计报告 ^cXL4*_=
audit report with an adverse opinion 否定意见的审计报告 8@*|T?r
audit report with dual dates 双重日期审计报告 Pj5#G0i%
audit reporting stage 审计报告阶段 "+JwS
audit responsibility 审计责任 *"bp}3$^^
audit results 审计结果 ;77o%J'l
audit risk 审计风险 :^L]Da3
audit sampling 审计抽样 uT
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audit sampling techniques 审计抽样方法,审计抽样技术 Br$PL&e~
audit strategies 审计策略 av$_hEjo|D
audit summary 审计总结,审计小结 r4>I?lD
audit team 审计小组 YxqQg
audit test 审计测试 zi&d
audit trail 审计轨迹 p5rRhu/|k3
audit work 审计工作 NjyIwo0
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 *M<=K.*\G
Auditing Guidelines (the~) 审计规范指南 DyTk<L
auditing standards 审计准则 ZVR 9vw28
audit-oriented working paper (审计)业务类工作底稿 %hb5C 4q
authorisation 授权 ~0{Kga
authorisation of transaction 交易的授权 )GKgK;=~
availability 可获得性 y$No o)Z
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balance 余额;差额;平衡 Bj[/tQ
balance sheet 资产负债表 D;n%sRq(Z
bank 银行 ">&:(<
bank account 银行账户,银行户头 aM}"DY-_
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bank statement 银行对账单 R51!j>[fqM
barter transaction 易货交易,以物换物交易 H?^#zj`Ex+
basis of audit 审计依据 `5&V}"
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basis of preparation (会计报表的)编制基础 meD (ja
book of account 账目,账簿 YU,:3{9,
borrowing 借款,贷款,借债 0
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branch 分支,分支机构,分店 Bb"4^EOZ,
brought forward (账户余额等的)承上年,承上期,承上页 3pH`]m2
budget 预算 <~*Ol+/
building 建筑物;大楼 ~8{3
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business conditions 业务情况,经营情况 e>Y2q|S85
business licence (企业等的)营业执照 dkp[?f)x
business relation 业务关系 ay|{!MkQ
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