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 j"NqNv
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审计词汇英汉对照 Nh+$'6yT%
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A 9j,zaGD0
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ability to continue as a going concern 持续经营能力 PuOo^pFhH
acceptability 可接受性,可接受程度 G!Uq#l>
acceptable level of detection risk 检查风险的可接受水平 `QkzWy~V3
acceptance of engagement 接受委托 l s_i)X
accepting the engagement for the first time 首次接受委托 WK=!<FsC$
access to asset 对资产的接触 Z os~1N]3
according to 根据,依据,依照 TQEZ<B$
account balance 账户余额 #A))#sT'R
account for 对……进行会计处理,核算;解释 t]vz+VQ
accounting 会计,会计学 uj]GBo=
accounting advisory serve 会计咨询服务 $Z(zO;k.
accounting firm 会计师事务所 -meKaQv
accounting information 会计信息,会计资料 91,\y
accounting period 会计期间 T[7DJNdG6
accounting policies 会计政策 e@q[Dv'mu
accounting professional bodies 会计职业组织,会计职业团体 77
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accounting records 会计记录 O/<jt'
accounting responsibility 会计责任 dB/Epc&
accounting service 会计服务 ~bwFQYY=
accounting standards 会计准则 9S<W~# zz
Accounting Standards for Business Enterprises 企业会计准则 \Js9U|lY
accounting system 会计系统 FINM4<s)
accounting treatment 会计处理 s9'iHe
accuracy 准确性,精确性 =]^*-f}J9
additional audit procedures 追加审计程序 i'57
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addressee 收件人,收信人 !sLn;1l
Administration of State-owned Assets (the~) 国有资产管理局 S\f^y8*<
administrative laws and regulations 行政法规 ?Cu$qE!h)[
adverse impact 不利影响,负面影响 :Ert57@l
adverse opinion 反对意见 Wm\f:|U5`
advisory group 咨询组,顾问组 d_yqmx?w
agency fee 代理费,代理费用 E+01"G<Q
aggregate 总计,合计为…… `\qU.m0(j
alternation of document and record 变造文件和记录 r&H>JCRZ<=
alternative audit procedures 替代审计程序,备选审计程序 r|P4|_No
amend 修改,修订 X%gJ,c(4
amortisation 摊销 H`".L^
analytical capacity 分析能力 Jne)?Gt
analytical procedures 分析性程序 %
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annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 jK{C
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applicable 适用的 nyDqR#t
applicable laws and regulations 适用的法规 ^ ]B&7\w"t
application systems 应用系统 0 @,@
apply consistently 一贯地执行,一贯地实施 0J_ x*k6
appropriate 适当的,合适的; aE;!mod
征用,挪用 [oYe/<3
appropriate authorization 适当的授权 g%+nMjif
appropriateness of audit evidence 审计证据的适当性 adxJA}K}
approval 批准,核准 -x RsYYw
assertion (会计报表上的)认定;确认 &B3kzs
assessed level of control risk 对控制风险的评估,控制风险的评估水平 S ^n:O
asset 资产,财产 ~svu0[Vx
asset restructuring 资产重组 6qw_ |A&g
assignment of duties 职责的划分 .*,Z
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assistant 助理,助理人员 $4L=Dg
associated company 联属公司,联营公司 foN;Q1?lS
association 联合,结合;协会,社团 K@d`jb4T
assumption 假设,假定 P(Lwpa,S
at a given date 在某一特定时日 * T~sR'K+|
attestation 鉴证,公证 L72GF5+!!
attestation service 鉴证服务 q5`Gl
audit adjustment 审计调整 D_8hn3
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audit areas 审计领域 hR?rZUl2M
audit conclusion 审计结论 {b+
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audit effectiveness 审计效果 jRBx7|ON
audit efficiency 审计效率 R
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audit engagement letter 审计业务约定书 P]y5E9
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audit evidence 审计证据 ,= PDL
audit fee 审计费 lF#Kg!-l
audit files 审计档案 JlH|=nIaj6
audit findings 审计中发现的事项 X~R
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audit implementation stage 审计实施阶段 "=RB
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audit mark 审计标识 l@GpVdrv
audit materiality 审计重要性 RJ-CWt
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audit method 审计方法 TS%cTh'ItH
audit objective 审计目标,审计目的 M0]fh5O
audit of financial statements 会计报表审计,财务报表审计 %ZxKN ;
audit opinion 审计意见 z,NHH):~
audit period 被审计期间,被审计年度 m+!%+S1
audit plan 审计计划 bM!`C|,[s
audit planning 编制审计计划,制定审计计划,审计计划 JD>!3>S)?
audit planning stage 审计计划阶段 5jV]{ZV#
audit procedure 审计程序 kC#;j=K?
audit programme 审计程序表,具体审计计划
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audit report 审计报告 pu^1s#g8w
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Oq.)
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audit report with a qualified opinion 有保留意见的审计报告 zb3ir|
audit report with an adverse opinion 否定意见的审计报告 <Q8bn?Z
audit report with dual dates 双重日期审计报告 bb<Vh2b>R
audit reporting stage 审计报告阶段 \Z~m6;
audit responsibility 审计责任 eygy
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audit results 审计结果 )/=J=xw2
audit risk 审计风险 .3Ap+V8?
audit sampling 审计抽样 !7w-?1?D
audit sampling techniques 审计抽样方法,审计抽样技术 .p5*&i
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audit strategies 审计策略 ^8\pJg_0
audit summary 审计总结,审计小结 HY
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audit team 审计小组 x0#+yP
audit test 审计测试 LD5'4,%-
audit trail 审计轨迹 R@EFG%|`_
audit work 审计工作 ]A\n>Z!;
audit working paper 审计工作底稿 NN$`n*;l
audited financial statement 审计会计报表,已审计财务报表 D~{)\;w^!
Auditing Guidelines (the~) 审计规范指南 1"k
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auditing standards 审计准则 E85 03
audit-oriented working paper (审计)业务类工作底稿 kj[[78
authorisation 授权 Tu"yoF
authorisation of transaction 交易的授权 Ky=&C8b<
availability 可获得性 _,'UP>Si
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balance 余额;差额;平衡 jVA xa|S
balance sheet 资产负债表 .!`j3W]
bank 银行 g5?Fo%W
bank account 银行账户,银行户头 d`xqs,0f
bank statement 银行对账单 %1lLUgf3G/
barter transaction 易货交易,以物换物交易 k82'gJ;MC=
basis of audit 审计依据 E^qKkl
basis of preparation (会计报表的)编制基础 hIw*dob
book of account 账目,账簿 kfHLj
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borrowing 借款,贷款,借债 *zx;81X=
branch 分支,分支机构,分店 :r6
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brought forward (账户余额等的)承上年,承上期,承上页 (kSkbwu
budget 预算 9DT}sCLz:B
building 建筑物;大楼 I7TMv.
business conditions 业务情况,经营情况 Rbl(oj#
business licence (企业等的)营业执照 9*x9sfCv9
business relation 业务关系 1k7E[G~G|
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