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 hK!Z~
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审计词汇英汉对照 /jR]sC)xs
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ability to continue as a going concern 持续经营能力 _%HpB=
acceptability 可接受性,可接受程度 *cjH]MQ0Ak
acceptable level of detection risk 检查风险的可接受水平 '%W'HqVcG1
acceptance of engagement 接受委托 Bg^k~NX%
accepting the engagement for the first time 首次接受委托 )+^1QL
access to asset 对资产的接触 }uI(D&?+h
according to 根据,依据,依照 pNOVyyo>BW
account balance 账户余额 CYr2~0<g
account for 对……进行会计处理,核算;解释 =)56]ki}
accounting 会计,会计学 ~~U2Sr
accounting advisory serve 会计咨询服务 M7Pvc%\)
accounting firm 会计师事务所 -qki^!Y?
accounting information 会计信息,会计资料 o8!gV/oy
accounting period 会计期间 aR }|^ex
accounting policies 会计政策 Rp~#zt9:
accounting professional bodies 会计职业组织,会计职业团体 vYh_<Rp5
accounting records 会计记录 O1/U3/2/d
accounting responsibility 会计责任 oo{5:
accounting service 会计服务 e=11EmN9
accounting standards 会计准则 N4 O'{
Accounting Standards for Business Enterprises 企业会计准则 O|#N$a&_N
accounting system 会计系统 btq`[gAF\
accounting treatment 会计处理 )P6n,\
accuracy 准确性,精确性 _Qy3A T~
additional audit procedures 追加审计程序 Vb|;@*=R&Q
addressee 收件人,收信人 T [w]w
Administration of State-owned Assets (the~) 国有资产管理局 Jjb(l W
administrative laws and regulations 行政法规 UWdPB2x[
adverse impact 不利影响,负面影响 l@+WGh
adverse opinion 反对意见 L lP
advisory group 咨询组,顾问组 >U~B"'!xV
agency fee 代理费,代理费用 #A8d@]Ps
aggregate 总计,合计为…… f%LzWXA
alternation of document and record 变造文件和记录 u-W6 hZ$
alternative audit procedures 替代审计程序,备选审计程序 Fz
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amend 修改,修订 Wsn}Y-x
amortisation 摊销 Da)rzr|}>3
analytical capacity 分析能力 9N9dQ}[:g
analytical procedures 分析性程序 \NYtxGV[Z
annual financial statements 年度会计报表,年度财务报表 SnK j:|bV
appendix 附录,附表 stnyJ9
applicable 适用的 o C]tEXJ
applicable laws and regulations 适用的法规 q&IO9/[dk
application systems 应用系统 lVywc:X
apply consistently 一贯地执行,一贯地实施 1vTncU!
appropriate 适当的,合适的; <B]\&
征用,挪用 a8T<f/qW k
appropriate authorization 适当的授权 Z+!3m.q
appropriateness of audit evidence 审计证据的适当性 CIt>D'/YT
approval 批准,核准 _VU/j9<+
assertion (会计报表上的)认定;确认 =d/\8\4
assessed level of control risk 对控制风险的评估,控制风险的评估水平 1sFTXl
asset 资产,财产 |>(@n{
asset restructuring 资产重组 =RR225
assignment of duties 职责的划分 L[zg2y
assistant 助理,助理人员 8uyUvSB
associated company 联属公司,联营公司 Jji~MiMn
association 联合,结合;协会,社团 _(J 7^rN
assumption 假设,假定 { 7y.0_Y
at a given date 在某一特定时日 %K^l]tWa@
attestation 鉴证,公证 W~GbB:
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attestation service 鉴证服务 fP`g#t)4Tu
audit adjustment 审计调整 aa<9%j
audit areas 审计领域 Lm<"W_
audit conclusion 审计结论 'hl>pso.
audit effectiveness 审计效果 t&UPU&tY
audit efficiency 审计效率 L&1VPli
audit engagement letter 审计业务约定书 Bc
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audit evidence 审计证据 jB]tq2i
audit fee 审计费 e";r_J3w
audit files 审计档案 $'3`$
audit findings 审计中发现的事项 W G2 E3y
audit implementation stage 审计实施阶段 ![WX -"lW
audit mark 审计标识 ?45 kN=%*s
audit materiality 审计重要性
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audit method 审计方法 -If-c'"G
audit objective 审计目标,审计目的 r}OK3J
audit of financial statements 会计报表审计,财务报表审计 OYGh!sW
audit opinion 审计意见 @;}bBHQz{p
audit period 被审计期间,被审计年度 *F+t`<2
audit plan 审计计划 (: IUg
audit planning 编制审计计划,制定审计计划,审计计划 CW k#Amt.
audit planning stage 审计计划阶段 l-"c-2-!
audit procedure 审计程序 dzZ74FE!t
audit programme 审计程序表,具体审计计划 D'aq^T'
audit report 审计报告 QRj><TKi
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ReOp,A/y
audit report with a qualified opinion 有保留意见的审计报告 }LS:f,1oGp
audit report with an adverse opinion 否定意见的审计报告 G l+[|?N
audit report with dual dates 双重日期审计报告 Y:C7S~
audit reporting stage 审计报告阶段 jw$3cwddH
audit responsibility 审计责任 (#* 7LdZ
audit results 审计结果 kVs'>H@FY
audit risk 审计风险 orn9;|8q
audit sampling 审计抽样 C=ni5R
audit sampling techniques 审计抽样方法,审计抽样技术 &eV& +j
audit strategies 审计策略 ud K)F$7
audit summary 审计总结,审计小结 2wE?O^J
audit team 审计小组 U0'> (FP~2
audit test 审计测试 \P]w^
audit trail 审计轨迹 v_f8zk
audit work 审计工作 k"|4
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audit working paper 审计工作底稿 ~<Z;)e
audited financial statement 审计会计报表,已审计财务报表 TEl:;4
Auditing Guidelines (the~) 审计规范指南 &P&LjHFK
auditing standards 审计准则 *vFVXJo
audit-oriented working paper (审计)业务类工作底稿 a'w~7y!}
authorisation 授权 M}NmA
authorisation of transaction 交易的授权 e Ll+F%@
availability 可获得性 |du@iA]dP
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balance 余额;差额;平衡 hK9Trr wau
balance sheet 资产负债表 b:/ ;
bank 银行 0Vv6B2<
bank account 银行账户,银行户头 ([zt}uf
bank statement 银行对账单 Pl<r*d)h
barter transaction 易货交易,以物换物交易 hK"hMyH^
basis of audit 审计依据 iph>"b$D
basis of preparation (会计报表的)编制基础 `HvU_ja;
book of account 账目,账簿 obRR))
borrowing 借款,贷款,借债 /*g3TbUs
branch 分支,分支机构,分店 f7 V3 6Q8
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 ~\`lbGJ7?
building 建筑物;大楼
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business conditions 业务情况,经营情况 mh]'/C_*<w
business licence (企业等的)营业执照 o^;$-O!/
business relation 业务关系 VTySKY+
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