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 `+~@VZ3m
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审计词汇英汉对照 HvWnPh1l
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ability to continue as a going concern 持续经营能力 G)A5;u\P9
acceptability 可接受性,可接受程度 P^-
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acceptable level of detection risk 检查风险的可接受水平 VP4W~;UV|\
acceptance of engagement 接受委托 LoHL}1BG-
accepting the engagement for the first time 首次接受委托 <r*A(}Y
access to asset 对资产的接触 _rQM[{Bkg
according to 根据,依据,依照 ?#F}mOVAa
account balance 账户余额 ]M|Iy~
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account for 对……进行会计处理,核算;解释 3|/<Pk
accounting 会计,会计学 W/O&
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accounting advisory serve 会计咨询服务 Y'NQt?h
accounting firm 会计师事务所 ;
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accounting information 会计信息,会计资料 Qh )QdW4
accounting period 会计期间 K0xZZ`
accounting policies 会计政策 &H!#jh\w
accounting professional bodies 会计职业组织,会计职业团体 sjLI^#a
accounting records 会计记录 %J06]FG7
accounting responsibility 会计责任 ~=5 vc''
accounting service 会计服务 &e\A v.n@-
accounting standards 会计准则 ;!(.hCHvr
Accounting Standards for Business Enterprises 企业会计准则 XgUvgJ
accounting system 会计系统 #D"fCVIS
accounting treatment 会计处理 gB!K{ Io'
accuracy 准确性,精确性 B]K@'#
additional audit procedures 追加审计程序 o@}+b}R}
addressee 收件人,收信人 MtAD&+3$
Administration of State-owned Assets (the~) 国有资产管理局 |BD]K0
administrative laws and regulations 行政法规 gt3;Xi
adverse impact 不利影响,负面影响 vb{+yEa
adverse opinion 反对意见 .7-Yu1{2
advisory group 咨询组,顾问组 i"uAT$x e
agency fee 代理费,代理费用 w,
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aggregate 总计,合计为…… '|r('CIBN/
alternation of document and record 变造文件和记录 s9 '*Vm
alternative audit procedures 替代审计程序,备选审计程序 0:^L>MO
amend 修改,修订 YShtoaCx>
amortisation 摊销 pPcn
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analytical capacity 分析能力 ms'!E)
analytical procedures 分析性程序 ]9?_m@Ihx
annual financial statements 年度会计报表,年度财务报表 jV^Dj
appendix 附录,附表 8$!/Zg
applicable 适用的 YX+Da"\
applicable laws and regulations 适用的法规 dA<PQKm
application systems 应用系统 p1 tfN$-
apply consistently 一贯地执行,一贯地实施 F{cKCqI?
appropriate 适当的,合适的; YcS}ug7
征用,挪用 9k_3=KS3N
appropriate authorization 适当的授权 /IM5#M5~
appropriateness of audit evidence 审计证据的适当性 C%<[mM
approval 批准,核准 {5U;9: sO6
assertion (会计报表上的)认定;确认 =R)9_D6I
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [o)P
asset 资产,财产 |5SYKA7CS
asset restructuring 资产重组 { U a19~'>
assignment of duties 职责的划分 ': Gk~
assistant 助理,助理人员 jyPY]r
associated company 联属公司,联营公司 Fkas*79
association 联合,结合;协会,社团 xq',pzN
assumption 假设,假定 /U[Y w)
at a given date 在某一特定时日 94L
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attestation 鉴证,公证 ]@bo; .
attestation service 鉴证服务 9viQ<}K<
audit adjustment 审计调整 #;'1a
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audit areas 审计领域 Zg%SE'kK
audit conclusion 审计结论 fSdv%$;Hc
audit effectiveness 审计效果 7>EjP&l
audit efficiency 审计效率 x,"'\=|s*
audit engagement letter 审计业务约定书 5Bw
audit evidence 审计证据 Qz;2RELz
audit fee 审计费 ?\:ysTVu
audit files 审计档案 RRy3N
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audit findings 审计中发现的事项 GYot5iLg
audit implementation stage 审计实施阶段 Gnmj-'x
audit mark 审计标识 xKz^J
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audit materiality 审计重要性 ni gp83:
audit method 审计方法 +<Ot@ luE
audit objective 审计目标,审计目的 krm&
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audit of financial statements 会计报表审计,财务报表审计 +`Bm
audit opinion 审计意见 8}m]XO
audit period 被审计期间,被审计年度 .H+`]qLkL
audit plan 审计计划 =rS z>l
audit planning 编制审计计划,制定审计计划,审计计划 Ftj3`
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audit planning stage 审计计划阶段 @AL,@P/9=
audit procedure 审计程序 MId\dFu
audit programme 审计程序表,具体审计计划 %(b`i C9
audit report 审计报告 pLL
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Kd
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audit report with a qualified opinion 有保留意见的审计报告 X\\WQxj
audit report with an adverse opinion 否定意见的审计报告 D!TL~3d
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audit report with dual dates 双重日期审计报告 NMY~f (x
audit reporting stage 审计报告阶段 2a2C z'G
audit responsibility 审计责任 tsq]QTA*
audit results 审计结果
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audit risk 审计风险 f+Nq?GvwBQ
audit sampling 审计抽样 {U4BPKo
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audit sampling techniques 审计抽样方法,审计抽样技术 >:5/V0;,
audit strategies 审计策略 _I+#K M
audit summary 审计总结,审计小结 @jg*L2L6
audit team 审计小组 rixNz@p'%
audit test 审计测试 D
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audit trail 审计轨迹 ~^=QBwDW8N
audit work 审计工作 0Ep%&>@
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 pm O }m>
Auditing Guidelines (the~) 审计规范指南 0*W=u-|s6
auditing standards 审计准则 ro7\}O:I
audit-oriented working paper (审计)业务类工作底稿 GWRKiTu9
authorisation 授权 N5[QQtQ
authorisation of transaction 交易的授权 u!mUUFl
availability 可获得性 u*Eb4
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balance 余额;差额;平衡 Z6SM7?d
balance sheet 资产负债表 -gH1`*YL
bank 银行
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bank account 银行账户,银行户头 d@pD5n=m;
bank statement 银行对账单 `TKe+oS)
barter transaction 易货交易,以物换物交易 ~j",ePl
basis of audit 审计依据 2 @Jw?+}vr
basis of preparation (会计报表的)编制基础 #
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book of account 账目,账簿 U,Nf&g
borrowing 借款,贷款,借债 'x
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branch 分支,分支机构,分店 1Ah
brought forward (账户余额等的)承上年,承上期,承上页 fb4/LVg'J
budget 预算 py9(z`}
building 建筑物;大楼 4dv+RRpGOv
business conditions 业务情况,经营情况 Xm*gH, '
business licence (企业等的)营业执照 t.c XrX`k
business relation 业务关系 >V@-tT"^:
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