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 MxO0#
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审计词汇英汉对照 hI{M?LQd
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ability to continue as a going concern 持续经营能力 9$pQ|e0tJ
acceptability 可接受性,可接受程度 !Z*2X
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acceptable level of detection risk 检查风险的可接受水平 ir%?J&C+t
acceptance of engagement 接受委托 ?UlAwxn
accepting the engagement for the first time 首次接受委托 l|c#
access to asset 对资产的接触 E6
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according to 根据,依据,依照 Lgh. 1foK
account balance 账户余额 -5~&A6+ILn
account for 对……进行会计处理,核算;解释 2O^7zW
accounting 会计,会计学 ? LA>5
accounting advisory serve 会计咨询服务 WZa?
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accounting firm 会计师事务所 _S[@d^c
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accounting information 会计信息,会计资料 V~>
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accounting period 会计期间 8MH ZWi
accounting policies 会计政策 `is."]%f
accounting professional bodies 会计职业组织,会计职业团体 XUrxnJ4
accounting records 会计记录 Jf-4Q!
accounting responsibility 会计责任 ep-~;?
accounting service 会计服务 9b8ZOk'9_
accounting standards 会计准则 B=mk@gX,G
Accounting Standards for Business Enterprises 企业会计准则 qd=&*?
accounting system 会计系统 #G;0yB:76
accounting treatment 会计处理 H +O7+=&
accuracy 准确性,精确性 *-gd k9
additional audit procedures 追加审计程序 y3 vDKZ
addressee 收件人,收信人 $y\\?
Administration of State-owned Assets (the~) 国有资产管理局 u!FX 0Ip
administrative laws and regulations 行政法规 2`
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adverse impact 不利影响,负面影响 gn>qd6P
adverse opinion 反对意见 fZQC'Z>EX
advisory group 咨询组,顾问组 MY]Z@
agency fee 代理费,代理费用 s%K9;(RWI
aggregate 总计,合计为…… &>
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alternation of document and record 变造文件和记录 FOA y'76p
alternative audit procedures 替代审计程序,备选审计程序 SL9]$M mJn
amend 修改,修订 M PhG:^g
amortisation 摊销 %Y7\0q~Z
analytical capacity 分析能力 D\}A{I92F4
analytical procedures 分析性程序 |2#)lGA
annual financial statements 年度会计报表,年度财务报表 `@$
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appendix 附录,附表 UE2!,Z,
applicable 适用的 b'1n1L
applicable laws and regulations 适用的法规 :`~;~gW<
application systems 应用系统 0=3Av8
apply consistently 一贯地执行,一贯地实施 2m]CmdV^
appropriate 适当的,合适的; 2WK]I1_
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appropriate authorization 适当的授权 T2Q
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appropriateness of audit evidence 审计证据的适当性 }IM *Vsk
approval 批准,核准 %|&Wc pQR
assertion (会计报表上的)认定;确认 B:-qUuS?R
assessed level of control risk 对控制风险的评估,控制风险的评估水平 j06q3N"
asset 资产,财产 q2o`.f+I
asset restructuring 资产重组 r5h+_&v,M
assignment of duties 职责的划分 `Ap<xT0H
assistant 助理,助理人员 YueYa#7z
associated company 联属公司,联营公司 u@V|13p<
association 联合,结合;协会,社团 oa4{s&db-
assumption 假设,假定 z}>
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at a given date 在某一特定时日 =Oo=&vA.oc
attestation 鉴证,公证 6FYO5=R
attestation service 鉴证服务 ?<YQ
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audit adjustment 审计调整 : MfY8P)
audit areas 审计领域 T$p!IRPt
audit conclusion 审计结论 T*AXS|=ju
audit effectiveness 审计效果 5crd.1@^
audit efficiency 审计效率 k[ {h$
audit engagement letter 审计业务约定书 =
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audit evidence 审计证据 sqtMhUQ?>w
audit fee 审计费 2pKkg>/S
audit files 审计档案 cPFs K*w
audit findings 审计中发现的事项 }XJA#@
audit implementation stage 审计实施阶段 8`
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audit mark 审计标识
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audit materiality 审计重要性 3`%]3qd}
audit method 审计方法 4=BIYC"Lu
audit objective 审计目标,审计目的 WOw( -
audit of financial statements 会计报表审计,财务报表审计 fi|k)
audit opinion 审计意见 >bwB+-l yL
audit period 被审计期间,被审计年度 .uo9VL<
audit plan 审计计划 DZ-2Z@{PX
audit planning 编制审计计划,制定审计计划,审计计划 'T!^H
audit planning stage 审计计划阶段 Zb p+b;
audit procedure 审计程序 8%eWB$<X
audit programme 审计程序表,具体审计计划 %T~3xQ
audit report 审计报告 } D'pyTf[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,>YW7+kY
audit report with a qualified opinion 有保留意见的审计报告 dF@m4
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audit report with an adverse opinion 否定意见的审计报告 |`N|S
audit report with dual dates 双重日期审计报告 (qG}`?219J
audit reporting stage 审计报告阶段 RgB5'$x}
audit responsibility 审计责任 cdBD.sg
audit results 审计结果 ZGa;'
audit risk 审计风险 <$"
audit sampling 审计抽样 ,QB]y|:
audit sampling techniques 审计抽样方法,审计抽样技术 $(3mpQAg
audit strategies 审计策略 @N
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audit summary 审计总结,审计小结 ? Zhnb0/
audit team 审计小组 +4*3aWf`
audit test 审计测试 -~Ll;}nZC
audit trail 审计轨迹 xtWwz}^8]
audit work 审计工作 mz[Q]e~&i
audit working paper 审计工作底稿 -o+<m4he
audited financial statement 审计会计报表,已审计财务报表 W(gOidKKz
Auditing Guidelines (the~) 审计规范指南 yi29+T7j4S
auditing standards 审计准则 {*BZ;Xh\8
audit-oriented working paper (审计)业务类工作底稿 ktA5]f;
authorisation 授权 e&R?9z-*
authorisation of transaction 交易的授权 O`M6=\
availability 可获得性 rEoMj)~\4&
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balance 余额;差额;平衡 ZH~=;S-t
balance sheet 资产负债表 _A>?@3La9
bank 银行 s*g`| E{M
bank account 银行账户,银行户头 m@,u&9K
bank statement 银行对账单 {Xjj-@
barter transaction 易货交易,以物换物交易 3i*HwEh
basis of audit 审计依据 a3f-9LN
basis of preparation (会计报表的)编制基础 io[>`@=
book of account 账目,账簿 /WxCsQn
borrowing 借款,贷款,借债 TJO?BX_9
branch 分支,分支机构,分店 hI$IBf>
brought forward (账户余额等的)承上年,承上期,承上页 aVE/qXB
budget 预算 6T9?C|q
building 建筑物;大楼 j5Cf\*B4J
business conditions 业务情况,经营情况 at
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business licence (企业等的)营业执照 #n_ gry!5
business relation 业务关系 +jPJv[W
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