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 vjZX8KAiZ
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 %I(N
acceptability 可接受性,可接受程度 nrwb6w
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acceptable level of detection risk 检查风险的可接受水平 f&8&UL>e`
acceptance of engagement 接受委托 # u^F B
accepting the engagement for the first time 首次接受委托 6
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access to asset 对资产的接触 a%;$l_wVT:
according to 根据,依据,依照 5$GE 3IER8
account balance 账户余额 :8E(pq|1PB
account for 对……进行会计处理,核算;解释 <R*.T)Z 1
accounting 会计,会计学 3r+vp yu
accounting advisory serve 会计咨询服务 m{_\@'q
accounting firm 会计师事务所 Qgo0uuM
accounting information 会计信息,会计资料 @w,-T@nAW
accounting period 会计期间 9j:?s;B
accounting policies 会计政策 8Th|'
accounting professional bodies 会计职业组织,会计职业团体 <|hvH
accounting records 会计记录 eO(VSjo'`
accounting responsibility 会计责任 q^([ & +
accounting service 会计服务 DD"]as"#
accounting standards 会计准则 Tp)-L0kD_k
Accounting Standards for Business Enterprises 企业会计准则 ~6kEpa
accounting system 会计系统 zg)Z2?K|;u
accounting treatment 会计处理 !ygh`]6V
accuracy 准确性,精确性 bH3-#mw5w
additional audit procedures 追加审计程序 22}J.'Zb
addressee 收件人,收信人 yew9bn0a=
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 Pq\
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adverse impact 不利影响,负面影响 S!+c1q:
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adverse opinion 反对意见 qt_ocOr
advisory group 咨询组,顾问组 ;f;A
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agency fee 代理费,代理费用 eTg8I/)%B
aggregate 总计,合计为…… di.yh3N$
alternation of document and record 变造文件和记录 y7CC5S?
alternative audit procedures 替代审计程序,备选审计程序 d}D%%noIu
amend 修改,修订 MoAie|MKe
amortisation 摊销 CFE ubEb
analytical capacity 分析能力 k=]#)A(#C
analytical procedures 分析性程序 *JnY0xP
annual financial statements 年度会计报表,年度财务报表 |Gp!#D0b
appendix 附录,附表 /my5s\;s|z
applicable 适用的 ?'_Ty`vT
applicable laws and regulations 适用的法规 /q|r!+
application systems 应用系统 )6+Z9 9w
apply consistently 一贯地执行,一贯地实施 uu7 ?,WT
appropriate 适当的,合适的; 8^IV`P~2M
征用,挪用 UY>[
appropriate authorization 适当的授权 0gRj3al(
appropriateness of audit evidence 审计证据的适当性 5Zf^co u
approval 批准,核准 j1zrjhXI
assertion (会计报表上的)认定;确认 5D]3I=kj
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;X_bDiG$
asset 资产,财产 m^k$Z0
asset restructuring 资产重组 ( p(/
assignment of duties 职责的划分 n[S-bzU^t
assistant 助理,助理人员 o*MiKgQ&
associated company 联属公司,联营公司 @%
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association 联合,结合;协会,社团 9Lus,l\
assumption 假设,假定 '/OcJVSR
at a given date 在某一特定时日 q
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attestation 鉴证,公证 *wk?{ U
attestation service 鉴证服务 sKy3('5;
audit adjustment 审计调整 jz,K>
audit areas 审计领域 V0)bPcS/
audit conclusion 审计结论
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audit effectiveness 审计效果 jJY{np
audit efficiency 审计效率 --fRh N>
audit engagement letter 审计业务约定书
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audit evidence 审计证据 p<
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audit fee 审计费 Z";&1cK
audit files 审计档案 -F. c<@*E
audit findings 审计中发现的事项 _sb~eB~<(
audit implementation stage 审计实施阶段 |,bP`
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audit mark 审计标识 -9]
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audit materiality 审计重要性 a}e GB +
audit method 审计方法 N \~}`({
audit objective 审计目标,审计目的 3"BSP3/[l
audit of financial statements 会计报表审计,财务报表审计 $u~*V
audit opinion 审计意见 lw]uH<v
audit period 被审计期间,被审计年度 M(^_/1Z
audit plan 审计计划 +\doF
audit planning 编制审计计划,制定审计计划,审计计划 x H\!j
audit planning stage 审计计划阶段 85x34nT
audit procedure 审计程序 /0sw rt.
audit programme 审计程序表,具体审计计划 pG6?"*Fz;
audit report 审计报告 /[=Yv!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 216`rQ}z
audit report with a qualified opinion 有保留意见的审计报告 4#Xz-5v
audit report with an adverse opinion 否定意见的审计报告 pCf9"LLer
audit report with dual dates 双重日期审计报告 _/czH<
audit reporting stage 审计报告阶段 {Gr"lOi*@
audit responsibility 审计责任 {#.<hPXn
audit results 审计结果 >\!G43Q=
audit risk 审计风险 ZEp>~dn;
audit sampling 审计抽样 zv7)JH7EV&
audit sampling techniques 审计抽样方法,审计抽样技术 BTzBT%mP
audit strategies 审计策略 PNo9.-@G
audit summary 审计总结,审计小结
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audit team 审计小组 csd9[=HW/Q
audit test 审计测试 -Qn l)JB
audit trail 审计轨迹 86p
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audit work 审计工作 fN1b+d~*6
audit working paper 审计工作底稿 J-|&[-Z
audited financial statement 审计会计报表,已审计财务报表 3(Ns1/;?,
Auditing Guidelines (the~) 审计规范指南 y|0!sNg
auditing standards 审计准则 x5Ue"RMl+
audit-oriented working paper (审计)业务类工作底稿 A<]
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authorisation 授权 abAw#XQ8
authorisation of transaction 交易的授权 ~?4BP%g-y
availability 可获得性 Lu~E5 ,
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balance 余额;差额;平衡 ~F53{qxV
balance sheet 资产负债表 +!GJ
bank 银行 .p]rS
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bank account 银行账户,银行户头 Uqz.Q\A
bank statement 银行对账单 L|Xg4Z
barter transaction 易货交易,以物换物交易 #sg*GK+|:R
basis of audit 审计依据 rq^%)tR
basis of preparation (会计报表的)编制基础 M KX+'p\w
book of account 账目,账簿 1 +s;a]-C
borrowing 借款,贷款,借债 H|0-Al.{
branch 分支,分支机构,分店 c^O&A\+;
brought forward (账户余额等的)承上年,承上期,承上页 U {Knjo S
budget 预算 1
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building 建筑物;大楼 h-//v~V)
business conditions 业务情况,经营情况 oY5`r)C7
business licence (企业等的)营业执照 q`'"+` h
business relation 业务关系 Yg?BcY\
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