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 ?I6rW JcQ6
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审计词汇英汉对照 aYaEy(m
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ability to continue as a going concern 持续经营能力 s)]j X
acceptability 可接受性,可接受程度 \s&Mz;:
acceptable level of detection risk 检查风险的可接受水平 b!@PS$BTxq
acceptance of engagement 接受委托 q-<DYVG+
accepting the engagement for the first time 首次接受委托 ]@Zv94Z(
access to asset 对资产的接触 TM(y%!\
according to 根据,依据,依照 {1OxJn1hd
account balance 账户余额 P 0.cF]<m
account for 对……进行会计处理,核算;解释 "TJu<O"2
accounting 会计,会计学 rpRyB9
accounting advisory serve 会计咨询服务 X!Z)V)@J8
accounting firm 会计师事务所 ^ f! M"@
accounting information 会计信息,会计资料 SUUNC06V
accounting period 会计期间 +-@n}xb@
accounting policies 会计政策 wu.l-VmGp)
accounting professional bodies 会计职业组织,会计职业团体 +<1 |apS1
accounting records 会计记录 [_'A(.
accounting responsibility 会计责任 v]V N'Hs?
accounting service 会计服务 BI`)P+K2
accounting standards 会计准则 *,$5EN
Accounting Standards for Business Enterprises 企业会计准则 1X2j%qI&
accounting system 会计系统 UUV5uDe>i
accounting treatment 会计处理 d. vNiq,`
accuracy 准确性,精确性 g{yw&q[B=
additional audit procedures 追加审计程序 GJ*IH9YR
addressee 收件人,收信人 tS2&S 6u
Administration of State-owned Assets (the~) 国有资产管理局 3
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administrative laws and regulations 行政法规 $z%(He
adverse impact 不利影响,负面影响 *lSu=dk+
adverse opinion 反对意见 (+|+ELfqW
advisory group 咨询组,顾问组 $IE}fgA@5
agency fee 代理费,代理费用 Qfm$q~`D^W
aggregate 总计,合计为…… <==uK>pET
alternation of document and record 变造文件和记录 TWp w/osW
alternative audit procedures 替代审计程序,备选审计程序 Y
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amend 修改,修订 L\2"1%8Wj
amortisation 摊销 'Bue*
analytical capacity 分析能力 ]
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analytical procedures 分析性程序 Nbpn"*L,
annual financial statements 年度会计报表,年度财务报表 6j|Ncv
appendix 附录,附表 g{]6*`/Z
applicable 适用的 s6|'s<x"j
applicable laws and regulations 适用的法规 eyMn! a
application systems 应用系统 AZ3T#f![L@
apply consistently 一贯地执行,一贯地实施 +\T8`iCFB
appropriate 适当的,合适的; "] V\ Y!
征用,挪用 7\
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appropriate authorization 适当的授权 oK\zyNK
appropriateness of audit evidence 审计证据的适当性 jKml:)k
approval 批准,核准 0*XsAz1,9
assertion (会计报表上的)认定;确认 <_xG)vwh.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 VP#KoX85
asset 资产,财产 5IF5R#
asset restructuring 资产重组 QOXo(S
assignment of duties 职责的划分 KHAc!4lA
assistant 助理,助理人员 1cK'B<5">]
associated company 联属公司,联营公司 \}jA1oy
association 联合,结合;协会,社团 D0\>E}Y E
assumption 假设,假定 TTVmm{6
at a given date 在某一特定时日 qk<jvha
attestation 鉴证,公证 K KB+o)*W
attestation service 鉴证服务 [q?RJmB]
audit adjustment 审计调整 /"Vd( K2Z
audit areas 审计领域 <r#FI8P;X
audit conclusion 审计结论 v])ew|
audit effectiveness 审计效果 =5\*Zh1
audit efficiency 审计效率 _;k<=ns(=
audit engagement letter 审计业务约定书 "/zgh
audit evidence 审计证据 ?/o 8f7Z
audit fee 审计费 MrR`jXz
audit files 审计档案 %nZ:)J>kz
audit findings 审计中发现的事项 #sw4)*v
audit implementation stage 审计实施阶段 |cU75
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audit mark 审计标识 \
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audit materiality 审计重要性 LaQ7A,
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audit method 审计方法 *tUOTA 3L
audit objective 审计目标,审计目的 f'=u`*(b7
audit of financial statements 会计报表审计,财务报表审计 I}_}VSG(
audit opinion 审计意见 DquLr+s~
audit period 被审计期间,被审计年度 &4:R(]|
audit plan 审计计划 `q36`Wn
audit planning 编制审计计划,制定审计计划,审计计划 EHC7b^|3}
audit planning stage 审计计划阶段 ~$u9
audit procedure 审计程序 J%CCUl2
audit programme 审计程序表,具体审计计划 relt7 sK
audit report 审计报告 ]6e(-v!U
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |]9@JdmV
audit report with a qualified opinion 有保留意见的审计报告 kO\ O$J^S
audit report with an adverse opinion 否定意见的审计报告 =^KgNQ
audit report with dual dates 双重日期审计报告 %M
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audit reporting stage 审计报告阶段 1sHjM%
audit responsibility 审计责任 MDlH[PJ@i
audit results 审计结果 S9Sgd&a9
audit risk 审计风险 K83
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audit sampling 审计抽样 U823q-x
audit sampling techniques 审计抽样方法,审计抽样技术 i47LX;}
audit strategies 审计策略 <Mbh
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audit summary 审计总结,审计小结 ;U=b6xE
audit team 审计小组 4
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audit test 审计测试 (u &x.J
audit trail 审计轨迹 +cH>'OXoB
audit work 审计工作 I!L J&>
audit working paper 审计工作底稿 >`AK'K8{M
audited financial statement 审计会计报表,已审计财务报表 8._uw
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Auditing Guidelines (the~) 审计规范指南 $U_(e:m}f
auditing standards 审计准则 +0&^.N
audit-oriented working paper (审计)业务类工作底稿 3Z?ornS
authorisation 授权 %D4)Bqr
authorisation of transaction 交易的授权 M
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availability 可获得性 /0/ouA>+
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balance 余额;差额;平衡 h[>pC"s?K
balance sheet 资产负债表 t$$Yi
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bank 银行 #^L&H
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bank account 银行账户,银行户头 ^4fvV\ne_~
bank statement 银行对账单 f]r*;YEc4
barter transaction 易货交易,以物换物交易 4gen,^ Ij
basis of audit 审计依据 xqX3uq
basis of preparation (会计报表的)编制基础 fQ5v?(
book of account 账目,账簿 5R
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borrowing 借款,贷款,借债 t1w]L
branch 分支,分支机构,分店 8NfXYR#
brought forward (账户余额等的)承上年,承上期,承上页 'JOCL0FP
budget 预算 #%[;vK
building 建筑物;大楼 7su2A>Ix
business conditions 业务情况,经营情况 ;<M}ZL@m
business licence (企业等的)营业执照 uA#K59E+
business relation 业务关系 |<u+Xi
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