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 dMGu9k~u
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审计词汇英汉对照 1\YX|
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ability to continue as a going concern 持续经营能力 #*S/Sh?Q
acceptability 可接受性,可接受程度 RB/[(4
acceptable level of detection risk 检查风险的可接受水平 CyG @
acceptance of engagement 接受委托 s+zb[3}
accepting the engagement for the first time 首次接受委托 DDAqgx
access to asset 对资产的接触 fS#/-wugOB
according to 根据,依据,依照
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account balance 账户余额 .6O>P2m]a_
account for 对……进行会计处理,核算;解释 W[^XG\
accounting 会计,会计学 l^$:R~gS
accounting advisory serve 会计咨询服务 XQj`KUO@
accounting firm 会计师事务所 twgU ru
accounting information 会计信息,会计资料 ]
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accounting period 会计期间 AL|fL
accounting policies 会计政策 g-^CuXic
accounting professional bodies 会计职业组织,会计职业团体 Yf {s0Z
accounting records 会计记录 Ce 5
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accounting responsibility 会计责任 yv3myaS
accounting service 会计服务 Q]6nW[@j'
accounting standards 会计准则 9HTb
Accounting Standards for Business Enterprises 企业会计准则 Q|5wz]!5Y(
accounting system 会计系统 tm]75*?
accounting treatment 会计处理 D<xP x
accuracy 准确性,精确性 .\U+`>4av
additional audit procedures 追加审计程序 ybS7uo
addressee 收件人,收信人 I*lq0&
Administration of State-owned Assets (the~) 国有资产管理局 ~ S-x-cZ
administrative laws and regulations 行政法规 I5x/N.
adverse impact 不利影响,负面影响 Y!POUMA
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adverse opinion 反对意见 42m`7uQ
advisory group 咨询组,顾问组 '
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agency fee 代理费,代理费用 ~]"}s(J;
aggregate 总计,合计为…… h@W}xT
alternation of document and record 变造文件和记录 mnil1*-c0
alternative audit procedures 替代审计程序,备选审计程序 WX0@H[$i#
amend 修改,修订 kOtC(\]5
amortisation 摊销 (5yg\3Jvp
analytical capacity 分析能力 a'T|p)N.;T
analytical procedures 分析性程序 ; $y.+5 q
annual financial statements 年度会计报表,年度财务报表 $ng\qJ"HF
appendix 附录,附表 =_ rn8
applicable 适用的 sS-5W-&P{T
applicable laws and regulations 适用的法规 8<]> q
application systems 应用系统 @F,HyCSN
apply consistently 一贯地执行,一贯地实施 B1LnuB%
appropriate 适当的,合适的; r`S]`&#}(
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appropriate authorization 适当的授权 ,%KB\;1mn'
appropriateness of audit evidence 审计证据的适当性 '|]zBpz
approval 批准,核准 %djx0sy
assertion (会计报表上的)认定;确认 H<NYm#a"
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3}h&/KN{
asset 资产,财产 _&dGo(B
asset restructuring 资产重组 Zb9@U: \
assignment of duties 职责的划分 5T
assistant 助理,助理人员 ;bAy7
associated company 联属公司,联营公司 Y^6=_^
association 联合,结合;协会,社团 5X`.2q=d
assumption 假设,假定 Xp{gh@#dr
at a given date 在某一特定时日 f ~Fus
attestation 鉴证,公证 LZoth+:
attestation service 鉴证服务 1%-?e``.
audit adjustment 审计调整 ;l`8w3fDt
audit areas 审计领域 CLYcg$
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audit conclusion 审计结论 .
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audit effectiveness 审计效果 IsRsjhg8x
audit efficiency 审计效率 Yb?#vp I
audit engagement letter 审计业务约定书 Wc]Fg9E
audit evidence 审计证据 \\/X+4|o'
audit fee 审计费 gf3/ kll9
audit files 审计档案 *uv\V@
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audit findings 审计中发现的事项 '.dW>7
audit implementation stage 审计实施阶段 =Wjm_Rvk9
audit mark 审计标识 p[/n[@<8=
audit materiality 审计重要性 ' l!QGKz
audit method 审计方法 ~z
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audit objective 审计目标,审计目的 I9u=RIs
audit of financial statements 会计报表审计,财务报表审计 B[$SA-ZHi
audit opinion 审计意见 qb9%Y/xy
audit period 被审计期间,被审计年度 N\Hd3Om
audit plan 审计计划 )b-G2< kb
audit planning 编制审计计划,制定审计计划,审计计划 v(t&8)Uu
audit planning stage 审计计划阶段 d")r^7
audit procedure 审计程序 ##n\9ipD
audit programme 审计程序表,具体审计计划 ZtvU~'Q
audit report 审计报告 p5[uVRZ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ILVbbC`D
audit report with a qualified opinion 有保留意见的审计报告 a%]p*X!
audit report with an adverse opinion 否定意见的审计报告 5$#<z1M.&
audit report with dual dates 双重日期审计报告 UG!&n@R
audit reporting stage 审计报告阶段 D=OU61AA
audit responsibility 审计责任 xp&I~YPH
audit results 审计结果 xj~6,;83xR
audit risk 审计风险 {Ise (>V
audit sampling 审计抽样 ^{Vm,nAQqs
audit sampling techniques 审计抽样方法,审计抽样技术 r;'!qwr
audit strategies 审计策略 es6e-y@e
audit summary 审计总结,审计小结
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audit team 审计小组 vIG,!^*3
audit test 审计测试 MUo?ajbqOd
audit trail 审计轨迹 bc"{ZL!C
audit work 审计工作 @%TQ/L^|
audit working paper 审计工作底稿 \vT8
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audited financial statement 审计会计报表,已审计财务报表 qJK^i.e
Auditing Guidelines (the~) 审计规范指南 +|0 m6)J]
auditing standards 审计准则 T8\,2UWsj2
audit-oriented working paper (审计)业务类工作底稿 :#L B}=HQ
authorisation 授权 Ltj}>.+
authorisation of transaction 交易的授权 cK258mY
availability 可获得性 O]Hg4">f
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balance 余额;差额;平衡 UkYQ<MNO
balance sheet 资产负债表 cshUxabB
bank 银行 t"L:3<U7
bank account 银行账户,银行户头 lfKknp#B/O
bank statement 银行对账单 p<+]+,|\~:
barter transaction 易货交易,以物换物交易 *dQRs6
basis of audit 审计依据 t.zSJ|T_&O
basis of preparation (会计报表的)编制基础 K1hw'AaQ
book of account 账目,账簿 CVUDN2
borrowing 借款,贷款,借债 &p%,+|
branch 分支,分支机构,分店 mA."*)8VNg
brought forward (账户余额等的)承上年,承上期,承上页 CJC|
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budget 预算 d}G?iX;c}
building 建筑物;大楼 jn7}jWA
business conditions 业务情况,经营情况 m<yA]
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business licence (企业等的)营业执照 mSzwx/3"
business relation 业务关系 Cjh&$
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