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 s
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审计词汇英汉对照 F0Yd@Lk$_
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ability to continue as a going concern 持续经营能力 V/9!K%y
acceptability 可接受性,可接受程度 d)Y}>@:W
acceptable level of detection risk 检查风险的可接受水平 tJ$_lk
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acceptance of engagement 接受委托 t&e{_|i#+
accepting the engagement for the first time 首次接受委托 kVLS
access to asset 对资产的接触 z 1X` o
according to 根据,依据,依照 R%[ c;i
account balance 账户余额 s&
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account for 对……进行会计处理,核算;解释 suDQ~\n
accounting 会计,会计学 di )L[<$DY
accounting advisory serve 会计咨询服务 'YSHi\z ](
accounting firm 会计师事务所 Y9XEP7
accounting information 会计信息,会计资料 1\I}2;
accounting period 会计期间 -]M5wb2,
accounting policies 会计政策 0{-q#/
accounting professional bodies 会计职业组织,会计职业团体 kc`Tdn
accounting records 会计记录 NU2;X (z[
accounting responsibility 会计责任 C,|,-CY
accounting service 会计服务 =fFP5e ['
accounting standards 会计准则 qF;|bF
Accounting Standards for Business Enterprises 企业会计准则 ?hy&
accounting system 会计系统 IF:;`r@%
accounting treatment 会计处理 J<jy2@"tXo
accuracy 准确性,精确性 ]>Es4 s
additional audit procedures 追加审计程序 4~Q/"hMSkO
addressee 收件人,收信人 v mk2{f,g
Administration of State-owned Assets (the~) 国有资产管理局 >e$PP8&i_T
administrative laws and regulations 行政法规 86F1.ve
adverse impact 不利影响,负面影响 kMN~Y
adverse opinion 反对意见 P( 8OQL:
advisory group 咨询组,顾问组 {9q4)R}G
agency fee 代理费,代理费用 |aq"#Ml)
aggregate 总计,合计为…… nb%6X82Q
alternation of document and record 变造文件和记录 BLD gt~h#
alternative audit procedures 替代审计程序,备选审计程序 h(EhkCf
amend 修改,修订 QhJiB%M
amortisation 摊销 Z/+#pWBI!
analytical capacity 分析能力 C e$w8z
analytical procedures 分析性程序 C]A.i2o8
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 [` 7ThHX
applicable 适用的 P-"y3 ZE=
applicable laws and regulations 适用的法规 _xhax+,! ~
application systems 应用系统 @E
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apply consistently 一贯地执行,一贯地实施 eehb1L2(b
appropriate 适当的,合适的; {R6ZKB
征用,挪用 9'bwWBf7
appropriate authorization 适当的授权 +52{-a,>
appropriateness of audit evidence 审计证据的适当性 0n{=%Q
approval 批准,核准 P/_['7
assertion (会计报表上的)认定;确认 @~a%/GQ#n*
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ZPYS$Ydy
asset 资产,财产 C;^X[x%h7$
asset restructuring 资产重组 [d]9Oa4
assignment of duties 职责的划分 {bY%# m
assistant 助理,助理人员 i=2N;sAl
associated company 联属公司,联营公司 $6poFo)U+
association 联合,结合;协会,社团 nAdf=D'P
assumption 假设,假定 l,5+@i`5i
at a given date 在某一特定时日 t"oeQ*d%
attestation 鉴证,公证 .%
attestation service 鉴证服务 kE1TP]|
audit adjustment 审计调整 }k.Z~1y
audit areas 审计领域 h<<v^+m
audit conclusion 审计结论 ^^ixa1H<
audit effectiveness 审计效果 a9V,es"BWQ
audit efficiency 审计效率 ey$&;1x#5
audit engagement letter 审计业务约定书 ;;/{xvQ.1
audit evidence 审计证据 G]&qx`TBK
audit fee 审计费 "fOV^B
audit files 审计档案 .(k|wX[Fu~
audit findings 审计中发现的事项 YPI-<vM~
audit implementation stage 审计实施阶段 KoT%Mfu
audit mark 审计标识 {E|$8)58i
audit materiality 审计重要性 wN~_v-~*Q
audit method 审计方法 5\VWC I
audit objective 审计目标,审计目的 Uw<nxD/+
audit of financial statements 会计报表审计,财务报表审计 [ub e6
audit opinion 审计意见 ( CWtLi"z
audit period 被审计期间,被审计年度 l+0oS'`V*L
audit plan 审计计划 7;@]t^d=$
audit planning 编制审计计划,制定审计计划,审计计划 4;2uW#dG"
audit planning stage 审计计划阶段 JNnDts*w
audit procedure 审计程序 g*+>H1}
audit programme 审计程序表,具体审计计划 sc#qwQ#
audit report 审计报告 5*u+q2\F
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @-`*m+$U6
audit report with a qualified opinion 有保留意见的审计报告 ")p\q:z6
audit report with an adverse opinion 否定意见的审计报告 j8:\%|
audit report with dual dates 双重日期审计报告 Dk5 1z@
audit reporting stage 审计报告阶段 yyTnL 2Y9
audit responsibility 审计责任 ]u/sphPe
audit results 审计结果 )MT}+ai
audit risk 审计风险 jq0O22
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audit sampling 审计抽样 }3WxZv]I}
audit sampling techniques 审计抽样方法,审计抽样技术 2=!RQv~%
audit strategies 审计策略 Xne1gms
audit summary 审计总结,审计小结 vo{--+{ky!
audit team 审计小组 +k R4E23:
audit test 审计测试 N?`' /e
audit trail 审计轨迹 >9Vn.S
audit work 审计工作 lNO;O}8
audit working paper 审计工作底稿 V0 a3<6@4
audited financial statement 审计会计报表,已审计财务报表 9_h[bBx-'Q
Auditing Guidelines (the~) 审计规范指南 zX i'kB
auditing standards 审计准则 gf\oC> N
audit-oriented working paper (审计)业务类工作底稿 (A.C
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authorisation 授权
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authorisation of transaction 交易的授权 a(ZcmYzXU
availability 可获得性 )%fH(ns(
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balance 余额;差额;平衡 ?:eV%`7
balance sheet 资产负债表 H3oFORh
bank 银行 {?7Uj
bank account 银行账户,银行户头 _+3::j~;m
bank statement 银行对账单 cPQiUU~W@
barter transaction 易货交易,以物换物交易 ;8 lfOMf
basis of audit 审计依据 +&H4m=D-#a
basis of preparation (会计报表的)编制基础 '$+ogBS
book of account 账目,账簿 8zq=N#x
borrowing 借款,贷款,借债 XQw9~$
branch 分支,分支机构,分店 n~Lt\K:
brought forward (账户余额等的)承上年,承上期,承上页 <IW$m!{VG
budget 预算 J]r^W)O
building 建筑物;大楼 I)HPO,7
business conditions 业务情况,经营情况 ;722\y(Y
business licence (企业等的)营业执照 ZS
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business relation 业务关系 7_[L o4_
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