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 smHQ'4x9
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审计词汇英汉对照 na_Wp^;
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ability to continue as a going concern 持续经营能力 ,D\}DJ`)C
acceptability 可接受性,可接受程度 M2LW[
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acceptable level of detection risk 检查风险的可接受水平 !&pk^VFl+
acceptance of engagement 接受委托 `_(N(dm
accepting the engagement for the first time 首次接受委托 `:
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access to asset 对资产的接触 Tfw5i,{
according to 根据,依据,依照 %FLe@.Ep{D
account balance 账户余额 fhmBKeFdV
account for 对……进行会计处理,核算;解释 spma\,o
accounting 会计,会计学 SbH} cu8
accounting advisory serve 会计咨询服务 -gpHg
accounting firm 会计师事务所 i wI}
accounting information 会计信息,会计资料 (>`S{L
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accounting period 会计期间 ek` 6 Uf
accounting policies 会计政策 'W/AYF^5
accounting professional bodies 会计职业组织,会计职业团体 Nzl`mx16
accounting records 会计记录 x/IAc6H~_8
accounting responsibility 会计责任 60r0O5=|Fl
accounting service 会计服务 '3
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accounting standards 会计准则 @-.Tgpe@a
Accounting Standards for Business Enterprises 企业会计准则 1HUe8m[#3
accounting system 会计系统 }UqL2KXi4
accounting treatment 会计处理 E+~1GKd
accuracy 准确性,精确性 56H~MnX
additional audit procedures 追加审计程序 "MgTfUIiyD
addressee 收件人,收信人 z;\,Dt
Administration of State-owned Assets (the~) 国有资产管理局 RM#.-gW
administrative laws and regulations 行政法规 pXK-,7-
adverse impact 不利影响,负面影响 X
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adverse opinion 反对意见 L<p.2[3
advisory group 咨询组,顾问组 9Rb
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agency fee 代理费,代理费用 \{ff7_mLo
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 4_ kg/
alternative audit procedures 替代审计程序,备选审计程序 u>[hLXuB
amend 修改,修订 CW?R7A/
amortisation 摊销 As(6E}{S
analytical capacity 分析能力 z
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analytical procedures 分析性程序 y~Vl0f;
annual financial statements 年度会计报表,年度财务报表 GW0e=Y=LR
appendix 附录,附表 (*Q8!"D^6
applicable 适用的 J['i
applicable laws and regulations 适用的法规 T.q7~ba*
application systems 应用系统 vGD D
apply consistently 一贯地执行,一贯地实施 q=;U(,Y
appropriate 适当的,合适的; wa$Q8/
征用,挪用 -S
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appropriate authorization 适当的授权 =qS\+
appropriateness of audit evidence 审计证据的适当性 _p0G8
approval 批准,核准 \6vr)1~N>
assertion (会计报表上的)认定;确认 2]+f<Z[/
assessed level of control risk 对控制风险的评估,控制风险的评估水平 d#:7V%]dp
asset 资产,财产 DxxY<OkN
asset restructuring 资产重组 D}nIF7r2N
assignment of duties 职责的划分 j~#v*qmDU
assistant 助理,助理人员 %h&F
associated company 联属公司,联营公司 6gB;m$:fV
association 联合,结合;协会,社团 }nMp.7b
assumption 假设,假定 @MfZP~T+
at a given date 在某一特定时日 2(25IYMS8
attestation 鉴证,公证 g.COKA
attestation service 鉴证服务 Y
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audit adjustment 审计调整 8Wx7%@^O
audit areas 审计领域 `bjPOA(g
audit conclusion 审计结论 A<[BR*n
audit effectiveness 审计效果 Jf@~/!m}'
audit efficiency 审计效率 i=\`f& B
audit engagement letter 审计业务约定书 @c;:D`\p1C
audit evidence 审计证据 imZ"4HnPP
audit fee 审计费 cR!Mn$m
audit files 审计档案 u9
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audit findings 审计中发现的事项 YeVkX{y
audit implementation stage 审计实施阶段 .CEl{fofj
audit mark 审计标识 |I s"ov
audit materiality 审计重要性 &'W ~~ir
audit method 审计方法 zj7?2
audit objective 审计目标,审计目的 #B
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audit of financial statements 会计报表审计,财务报表审计 ^) 5*?8#
audit opinion 审计意见 6yedl0@wa!
audit period 被审计期间,被审计年度 6kdcFcV-]
audit plan 审计计划 f|&,SI ?
audit planning 编制审计计划,制定审计计划,审计计划 FXFyF*w2
audit planning stage 审计计划阶段 TH? wXd\
audit procedure 审计程序 5V^+;eO
audit programme 审计程序表,具体审计计划 Y`x54_32
audit report 审计报告 Z3)l5JG)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 MMI7FlfY
audit report with a qualified opinion 有保留意见的审计报告 K`25G_Y3@
audit report with an adverse opinion 否定意见的审计报告 XA$Z7_gu3
audit report with dual dates 双重日期审计报告 2
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audit reporting stage 审计报告阶段 *)2&gQ&%+
audit responsibility 审计责任 YMSA[hm
audit results 审计结果 8u401ddg
audit risk 审计风险 k365.nc
audit sampling 审计抽样 16p$>a<6
audit sampling techniques 审计抽样方法,审计抽样技术 d4h,
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audit strategies 审计策略 ;LBq!
audit summary 审计总结,审计小结 Q+O3Wgjy
audit team 审计小组 /kAu&}
audit test 审计测试 $YmD;
audit trail 审计轨迹 L0Fhjbc
audit work 审计工作 %Tn0r|K
audit working paper 审计工作底稿 },2mIit(
audited financial statement 审计会计报表,已审计财务报表 C>?`1d@
Auditing Guidelines (the~) 审计规范指南 8mCL3F
auditing standards 审计准则 DKjkO5R\
audit-oriented working paper (审计)业务类工作底稿 !1:364
authorisation 授权
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authorisation of transaction 交易的授权 "uz}`G~O
availability 可获得性 8?L7h\)-
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balance 余额;差额;平衡 9Okb)K95
balance sheet 资产负债表 o771q}?&`
bank 银行 0V5 RZ`.
bank account 银行账户,银行户头 P(1bd"Q
bank statement 银行对账单 *uLlf'qU]
barter transaction 易货交易,以物换物交易 J&xH"U
basis of audit 审计依据 H!D?;X
basis of preparation (会计报表的)编制基础 eQ}o;vJ
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book of account 账目,账簿 A&$oiLc
borrowing 借款,贷款,借债 tr]=q9
branch 分支,分支机构,分店 .H,wdzg)
brought forward (账户余额等的)承上年,承上期,承上页 QsaaA
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budget 预算 Hd1e9Q,:|
building 建筑物;大楼 Z|FWQ8gZ4m
business conditions 业务情况,经营情况 6S;-fj
business licence (企业等的)营业执照 D3^Yc:[_@
business relation 业务关系 50:$km\
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