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 |`[0U
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审计词汇英汉对照 Uo?g@D
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ability to continue as a going concern 持续经营能力 S?ELFq(g
acceptability 可接受性,可接受程度 =REMSej
acceptable level of detection risk 检查风险的可接受水平 ))m\d *
acceptance of engagement 接受委托 y(/"DUx
accepting the engagement for the first time 首次接受委托 v&Xsyb0CaM
access to asset 对资产的接触 E{x<P0 ;
according to 根据,依据,依照 hB/4.K ]8
account balance 账户余额 :bt;DJ@
account for 对……进行会计处理,核算;解释 /vC|_G|{
accounting 会计,会计学 K",YAfJa
accounting advisory serve 会计咨询服务 art
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accounting firm 会计师事务所 k|V%*BvY>
accounting information 会计信息,会计资料 D! TFb E
accounting period 会计期间 ,9;RP/"7
accounting policies 会计政策 QS(aA*D
accounting professional bodies 会计职业组织,会计职业团体 *|WS,
accounting records 会计记录 ]e`&py E
accounting responsibility 会计责任
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accounting service 会计服务 "LZQ1P*ef$
accounting standards 会计准则 Ai>=n;
Accounting Standards for Business Enterprises 企业会计准则 &%eWCe++
accounting system 会计系统 5B6twn~[
accounting treatment 会计处理 b7-M'-Km0_
accuracy 准确性,精确性 LF6PKS
additional audit procedures 追加审计程序 Y$JGpeq8w
addressee 收件人,收信人 A#NJ8_
Administration of State-owned Assets (the~) 国有资产管理局 EHI%QT
administrative laws and regulations 行政法规 WEy$SN+P
adverse impact 不利影响,负面影响 E%Tpby}^'
adverse opinion 反对意见 K9-;-{qb
advisory group 咨询组,顾问组 0xE37Ld,
agency fee 代理费,代理费用 ].ZfTrM]
aggregate 总计,合计为…… @ ;T|`Y=7
alternation of document and record 变造文件和记录 b;Nm$`2
alternative audit procedures 替代审计程序,备选审计程序 c,@&Z#IZ`
amend 修改,修订 FTu6%~M/
amortisation 摊销 %vF,wQC
analytical capacity 分析能力 Qc4r?7S<
analytical procedures 分析性程序 ki|KtKAu_9
annual financial statements 年度会计报表,年度财务报表 /wAx#[c[
appendix 附录,附表 6gfn5G
applicable 适用的 FR*CiaD1
applicable laws and regulations 适用的法规 j8P qc]
application systems 应用系统 2Xw=kw u
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; GgT 5'e;N
征用,挪用 Z%&$_-yJ
appropriate authorization 适当的授权 hHA!.u4&
appropriateness of audit evidence 审计证据的适当性 {"v~1W)
approval 批准,核准 6=pE5UfT
assertion (会计报表上的)认定;确认 .4CCR[Het
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Y5mQY5u|
asset 资产,财产 b@v_db]|t.
asset restructuring 资产重组 $G\WW@*GE
assignment of duties 职责的划分 ,5*Z<[*
assistant 助理,助理人员 DtEvt+h
associated company 联属公司,联营公司 ~Un+Zs%24
association 联合,结合;协会,社团 7{z\^R^O
assumption 假设,假定 hw5NHZ I'
at a given date 在某一特定时日 I8x,8}o>V
attestation 鉴证,公证 nu(;yIRP
attestation service 鉴证服务 e:9s%|]T
audit adjustment 审计调整 C4[) yJ
audit areas 审计领域 gDN7ly]6M
audit conclusion 审计结论 isBtJ7 \Sc
audit effectiveness 审计效果 1
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audit efficiency 审计效率 |lDxk[
audit engagement letter 审计业务约定书 !l(D0 C
audit evidence 审计证据 iY,FfuE
audit fee 审计费 kJ'rtz4QO
audit files 审计档案 Ei HQ&u*
audit findings 审计中发现的事项 !+Fr U'^
audit implementation stage 审计实施阶段 XJZ\ss
audit mark 审计标识 M&[bb $00j
audit materiality 审计重要性 !{1;wC(b
audit method 审计方法 #"qP4S2
audit objective 审计目标,审计目的 IgIM8"N
audit of financial statements 会计报表审计,财务报表审计 mAM:Q*a'
audit opinion 审计意见 fzdWM:g
audit period 被审计期间,被审计年度 ""f'L,`{.
audit plan 审计计划 0:iR=S
audit planning 编制审计计划,制定审计计划,审计计划 w
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audit planning stage 审计计划阶段 @?2ES@G+Ji
audit procedure 审计程序 u<['9U
audit programme 审计程序表,具体审计计划 _|Uv7>}J^
audit report 审计报告 Y&uwi:_g
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;;|o+4Ob;
audit report with a qualified opinion 有保留意见的审计报告 RW`j^q,c3
audit report with an adverse opinion 否定意见的审计报告 %f?Z/Wn
audit report with dual dates 双重日期审计报告 3<x1s2U
audit reporting stage 审计报告阶段 ;7>k[?'e
audit responsibility 审计责任 %y{'p:
audit results 审计结果 b!<\#[
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audit risk 审计风险 5La' I7q
audit sampling 审计抽样 1 2VSzIm
audit sampling techniques 审计抽样方法,审计抽样技术 #b
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audit strategies 审计策略 d iWi0@
audit summary 审计总结,审计小结 gs"w
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audit team 审计小组 p:NIRs
audit test 审计测试 uXo uN$&
audit trail 审计轨迹 |}o6N5)
audit work 审计工作 m9=93W?
audit working paper 审计工作底稿 8B`w!@hf
audited financial statement 审计会计报表,已审计财务报表 HfPu~P
Auditing Guidelines (the~) 审计规范指南 %a:>3!
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auditing standards 审计准则 X \BxRgl},
audit-oriented working paper (审计)业务类工作底稿 w{WEYS
authorisation 授权 gX|We}H
authorisation of transaction 交易的授权 |jB/d@RE
availability 可获得性 7'!DK;=TD6
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balance 余额;差额;平衡 #9glGPR(
balance sheet 资产负债表 MW2{w<-]7
bank 银行 Qt\^h/zjG
bank account 银行账户,银行户头 O)!S[5YI
bank statement 银行对账单 !
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barter transaction 易货交易,以物换物交易 P~*'/!@
basis of audit 审计依据 mb>8=hMg
basis of preparation (会计报表的)编制基础 $x*(D|\'<
book of account 账目,账簿 [Y4Wm?
borrowing 借款,贷款,借债 ?="?)t[
branch 分支,分支机构,分店 w|1O-k`
brought forward (账户余额等的)承上年,承上期,承上页 F!<!)_8Q
budget 预算 /5Sd?pW;
building 建筑物;大楼 !'#GdRstv
business conditions 业务情况,经营情况 +i
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business licence (企业等的)营业执照 KPAvN M
business relation 业务关系 BS=~G+/:|
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