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 'HzF/RKh
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审计词汇英汉对照 Z<@0~t_:?p
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ability to continue as a going concern 持续经营能力 Z8%?ej`8
acceptability 可接受性,可接受程度 B/0Xqyu
acceptable level of detection risk 检查风险的可接受水平 _ VKBzOH
acceptance of engagement 接受委托 lK
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accepting the engagement for the first time 首次接受委托 QV)>+6\
access to asset 对资产的接触 L
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according to 根据,依据,依照 tp*.'p-SI
account balance 账户余额 L `NY^
account for 对……进行会计处理,核算;解释 2RG6m=Y8y
accounting 会计,会计学 -Aaim`06bv
accounting advisory serve 会计咨询服务 9sG]Q[:.]
accounting firm 会计师事务所 g[';1}/B4
accounting information 会计信息,会计资料 {bHUZen
accounting period 会计期间 t-B5,,`
accounting policies 会计政策 hK+6S3-Ez
accounting professional bodies 会计职业组织,会计职业团体 q=(%
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accounting records 会计记录 0Un?[O
accounting responsibility 会计责任 ,cE yV74
accounting service 会计服务 `%; Hj _X}
accounting standards 会计准则 Pm&h v*D
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 l0 =[MXM4
accounting treatment 会计处理 o=J-Ju
accuracy 准确性,精确性 ~I6N6T Z
additional audit procedures 追加审计程序 lg"aB
addressee 收件人,收信人 h?[|1.lJx(
Administration of State-owned Assets (the~) 国有资产管理局 6S`0<Z;;/
administrative laws and regulations 行政法规 ~jC+6v
adverse impact 不利影响,负面影响 ~=va<%{
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adverse opinion 反对意见 >Q$ph=
advisory group 咨询组,顾问组 bd]9kRq1K
agency fee 代理费,代理费用 5EU~T.4C<
aggregate 总计,合计为…… v%:VV*MxF
alternation of document and record 变造文件和记录 TZ&X0x8
alternative audit procedures 替代审计程序,备选审计程序 % IHIXncv[
amend 修改,修订 wU6sU]P
amortisation 摊销 zD)/Q FILy
analytical capacity 分析能力 :of(wZa3Q
analytical procedures 分析性程序 $Nd,6w*`
annual financial statements 年度会计报表,年度财务报表 B*Q 9g r
appendix 附录,附表 jr,N+K(@T
applicable 适用的 rk6K0TQ8
applicable laws and regulations 适用的法规 28k=@k^q
application systems 应用系统 T/a=z
apply consistently 一贯地执行,一贯地实施 t0+i]lr
appropriate 适当的,合适的; Kv<f<>|L
征用,挪用 p^CTHk_|
appropriate authorization 适当的授权 ? D
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appropriateness of audit evidence 审计证据的适当性 gg>QXui
approval 批准,核准 I`zd:o]
assertion (会计报表上的)认定;确认 )adV`V%=>
assessed level of control risk 对控制风险的评估,控制风险的评估水平 AdVc1v&>
asset 资产,财产 7:,f|>
asset restructuring 资产重组 D"J',YN$
assignment of duties 职责的划分 QF)\\D[
assistant 助理,助理人员 <+k"3r{y"
associated company 联属公司,联营公司 m>%b4M
association 联合,结合;协会,社团 m8ts!6C
assumption 假设,假定 #MKM.T,\t
at a given date 在某一特定时日 zcKQD )]
attestation 鉴证,公证 t%;w<1E
attestation service 鉴证服务 P0e-v0
audit adjustment 审计调整 U@M3.[jw
audit areas 审计领域 _bGkJ=
audit conclusion 审计结论 =e4 r=I
audit effectiveness 审计效果 Keozn*fzI
audit efficiency 审计效率 L8 L1_
audit engagement letter 审计业务约定书 ,$0-I@*V
audit evidence 审计证据 z%OKv[/N
audit fee 审计费 XEgJ7h_
audit files 审计档案 C,An\lsT
audit findings 审计中发现的事项 yEq7ueJ'
audit implementation stage 审计实施阶段 &E_a
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audit mark 审计标识 )V\@N*L`ik
audit materiality 审计重要性 < cvh1~>(
audit method 审计方法 l-Z( ]
audit objective 审计目标,审计目的 I |U'@E
audit of financial statements 会计报表审计,财务报表审计 b~J)LXj]w
audit opinion 审计意见 d=/0A\O
audit period 被审计期间,被审计年度 H_X^)\oJ
audit plan 审计计划 <.Ws; HN}
audit planning 编制审计计划,制定审计计划,审计计划 ?@
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audit planning stage 审计计划阶段 Y3Fj3NwS
audit procedure 审计程序 |5bLV^mv]i
audit programme 审计程序表,具体审计计划 GC{M"q|_
audit report 审计报告 |;vQ"8J
audit report with a disclaimer of opinion 拒绝表示意见审计报告 m[^lu1\wn
audit report with a qualified opinion 有保留意见的审计报告 q.c)>=!.
audit report with an adverse opinion 否定意见的审计报告 BDTL5N
audit report with dual dates 双重日期审计报告 X H-_tv
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audit reporting stage 审计报告阶段 Ks-$:~?5":
audit responsibility 审计责任 H"#ITL
audit results 审计结果 5&ku]l+
audit risk 审计风险 +n)n6}S
audit sampling 审计抽样 9af.t
audit sampling techniques 审计抽样方法,审计抽样技术 KwuucY
audit strategies 审计策略 d9K8[Q5^3
audit summary 审计总结,审计小结 m^k0j/
audit team 审计小组 Nc
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audit test 审计测试 c+ oi8G
audit trail 审计轨迹 |_V(^b}
audit work 审计工作 A*EOn1hN
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 #z|Q $
auditing standards 审计准则 UFG_ZoD+
audit-oriented working paper (审计)业务类工作底稿 l4OrlS/ 5
authorisation 授权 aQCu3T
authorisation of transaction 交易的授权 uM-,}7f7
availability 可获得性 X\AH^I6S
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balance 余额;差额;平衡 =dmr,WE
balance sheet 资产负债表 c$O8Rhx
bank 银行 2
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bank account 银行账户,银行户头 gc9R;B1
bank statement 银行对账单 j/FLEsU!R
barter transaction 易货交易,以物换物交易 <$A,Ex94
basis of audit 审计依据 FSIiw#xzH
basis of preparation (会计报表的)编制基础 OT9]{|7
book of account 账目,账簿 $ik*!om5
borrowing 借款,贷款,借债 7>FXsUt_
branch 分支,分支机构,分店 Ld4U
brought forward (账户余额等的)承上年,承上期,承上页 i%hCV o
budget 预算 0l!#u`cCI
building 建筑物;大楼 \N,ox(f?gW
business conditions 业务情况,经营情况 l~c[} wv
business licence (企业等的)营业执照 N3%X>*'
business relation 业务关系 LeKovt%
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