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 kE QT[Lo
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审计词汇英汉对照 ~ar8e
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ability to continue as a going concern 持续经营能力 k^I4z^O=-;
acceptability 可接受性,可接受程度 R{S{N2+p(
acceptable level of detection risk 检查风险的可接受水平 w2y{3O"p=
acceptance of engagement 接受委托 jM1|+o*Wr
accepting the engagement for the first time 首次接受委托 Eugt~j3
access to asset 对资产的接触 K V^`
according to 根据,依据,依照 N(mhgC
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account balance 账户余额 O6gI%Jdp
account for 对……进行会计处理,核算;解释 MO)N0{.b
accounting 会计,会计学 Er}
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accounting advisory serve 会计咨询服务 %Bg}
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accounting firm 会计师事务所 30]?
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accounting information 会计信息,会计资料 Ty\&ARjb 8
accounting period 会计期间 qNER 6
accounting policies 会计政策 hBDPz1<
accounting professional bodies 会计职业组织,会计职业团体 j eMh
accounting records 会计记录 WQ4:='
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accounting responsibility 会计责任 ~]?Q'ER
accounting service 会计服务 w#k'RuOw5
accounting standards 会计准则 \>nPg5OT
Accounting Standards for Business Enterprises 企业会计准则 Dw
accounting system 会计系统 bnLvJ]i
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accounting treatment 会计处理 5{qFKo"g@,
accuracy 准确性,精确性 #
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additional audit procedures 追加审计程序 zllY$V&<!
addressee 收件人,收信人 AR'q2/cw
Administration of State-owned Assets (the~) 国有资产管理局 |0n h
administrative laws and regulations 行政法规 FX )g\=ov
adverse impact 不利影响,负面影响 OtJYr1:y_
adverse opinion 反对意见 +#O?a`f
advisory group 咨询组,顾问组 q{Hk27kt
agency fee 代理费,代理费用 D8slSX`6j
aggregate 总计,合计为…… {c|nIwdB
alternation of document and record 变造文件和记录 oH!sJ&"#_
alternative audit procedures 替代审计程序,备选审计程序 \p1H" A
amend 修改,修订 ^dH#n~Wx0
amortisation 摊销 95^w" [}4Q
analytical capacity 分析能力 a?E]-Zf
analytical procedures 分析性程序 G\tT wX4
annual financial statements 年度会计报表,年度财务报表 vV.'&."g
appendix 附录,附表 HH+NNSRO
applicable 适用的 34U/"+|z
applicable laws and regulations 适用的法规 GEfX,9LF &
application systems 应用系统 .z7XYmv
apply consistently 一贯地执行,一贯地实施 T=:&W
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appropriate 适当的,合适的; 9a2Ga
征用,挪用 z.oDH<1
appropriate authorization 适当的授权 K$(&Qx}
appropriateness of audit evidence 审计证据的适当性 <=n$o
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approval 批准,核准 vp &jSfQ^
assertion (会计报表上的)认定;确认 Y&`Vs(
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~|@ aV:k
asset 资产,财产 kvv-f9/-
asset restructuring 资产重组 P
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assignment of duties 职责的划分 l*("[?>I
assistant 助理,助理人员 EaFd1
associated company 联属公司,联营公司 d z&| 3o
association 联合,结合;协会,社团 K+Al8L?K_
assumption 假设,假定 "cRc~4%K
at a given date 在某一特定时日 Y'S xehx
attestation 鉴证,公证 -\\}K\*MJ
attestation service 鉴证服务 8dq{.B?
audit adjustment 审计调整 cEi{+rfZd|
audit areas 审计领域 `R0>;TdT
audit conclusion 审计结论 Hkg^
audit effectiveness 审计效果 vlIet$k
audit efficiency 审计效率 qfvd
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audit engagement letter 审计业务约定书 mN@)b+~(S
audit evidence 审计证据 h1G]w/.ws
audit fee 审计费 ~-lIOQ.v
audit files 审计档案 *RUB`tEL
audit findings 审计中发现的事项 \bqNjlu
audit implementation stage 审计实施阶段 tc\LK_@$/F
audit mark 审计标识 "2+>!G RQ
audit materiality 审计重要性 Fp4eGuWH#
audit method 审计方法 ;SeDxyKG
audit objective 审计目标,审计目的 &1893#V
audit of financial statements 会计报表审计,财务报表审计 -r]s #$
audit opinion 审计意见 D}px=?
audit period 被审计期间,被审计年度 n99:2r_
audit plan 审计计划 f(
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audit planning 编制审计计划,制定审计计划,审计计划 ?cCh?>h
audit planning stage 审计计划阶段 ,W5pe#n
audit procedure 审计程序 ,ZV<o!\
audit programme 审计程序表,具体审计计划 ~ygiKsD6b
audit report 审计报告 )Ac8'{Tq/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;#78`x2
audit report with a qualified opinion 有保留意见的审计报告 T,Cq;|g5E
audit report with an adverse opinion 否定意见的审计报告 "v/^nH
audit report with dual dates 双重日期审计报告 f[.RAHjk
audit reporting stage 审计报告阶段 f'TjR#w
audit responsibility 审计责任 q`E6hm
audit results 审计结果 qi`*4cas*A
audit risk 审计风险 {}N* e"<O
audit sampling 审计抽样 1sYwFr 5
audit sampling techniques 审计抽样方法,审计抽样技术 ,;;M69c[
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audit strategies 审计策略 ^=bJ
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audit summary 审计总结,审计小结 $%`OJf*k
audit team 审计小组 k^z)Vu|f.
audit test 审计测试 ] $$ciFM
audit trail 审计轨迹 ].pz
audit work 审计工作 E0\ '
audit working paper 审计工作底稿 /],:sS7
audited financial statement 审计会计报表,已审计财务报表 hz<kR@k}
Auditing Guidelines (the~) 审计规范指南 &qz&@!`
auditing standards 审计准则 i' %V}2
audit-oriented working paper (审计)业务类工作底稿 RZjTUMAz4
authorisation 授权 l6Ze6X I
authorisation of transaction 交易的授权 .sAcnf"
availability 可获得性 Y~dRvt0_w
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balance 余额;差额;平衡 @]6)j&
balance sheet 资产负债表 k`Ab*M$@Xs
bank 银行 8xDSeXh;
bank account 银行账户,银行户头 /XEcA5C<
bank statement 银行对账单 W
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barter transaction 易货交易,以物换物交易 D@^ r
basis of audit 审计依据 8II-'%S6q
basis of preparation (会计报表的)编制基础 +>KWYPH
book of account 账目,账簿 ?qAX *j
borrowing 借款,贷款,借债 j^llO1i/
branch 分支,分支机构,分店 eqD%Qdx
brought forward (账户余额等的)承上年,承上期,承上页 )_NQ*m
budget 预算 uKo)iB6D
building 建筑物;大楼 j +@1frp
business conditions 业务情况,经营情况 g v&xC 6>
business licence (企业等的)营业执照 =\J^_g4-l
business relation 业务关系 l@q.4hT
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