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 h>}ax\h
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审计词汇英汉对照 NFk}3w:
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ability to continue as a going concern 持续经营能力 /@ y;iJk;
acceptability 可接受性,可接受程度 ifXW
acceptable level of detection risk 检查风险的可接受水平 0U$:>bQ
acceptance of engagement 接受委托 T vrk^!
accepting the engagement for the first time 首次接受委托 IByf_E;r
access to asset 对资产的接触 '
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according to 根据,依据,依照 :.*HQt9N
account balance 账户余额 *IC^IC:
account for 对……进行会计处理,核算;解释 s}6+8 fE"
accounting 会计,会计学 PJzc=XPU
accounting advisory serve 会计咨询服务 WfTD7?\dw
accounting firm 会计师事务所 H2_/,
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accounting information 会计信息,会计资料 #
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accounting period 会计期间 RFw(]o,9cR
accounting policies 会计政策 Pm4e8b
accounting professional bodies 会计职业组织,会计职业团体 6+.>5e
accounting records 会计记录 aF!E x
accounting responsibility 会计责任 'It?wB W
accounting service 会计服务 9A~>`.y
accounting standards 会计准则 ,V,f2W 4
Accounting Standards for Business Enterprises 企业会计准则 .*BA 1sjE
accounting system 会计系统 ?w-1:NWjt
accounting treatment 会计处理 &5?G-mn
accuracy 准确性,精确性 }g~g50ci
additional audit procedures 追加审计程序 xq}-m!nX
addressee 收件人,收信人 l^\(ss0~
Administration of State-owned Assets (the~) 国有资产管理局 Q]@c&* _|
administrative laws and regulations 行政法规 ]*qU+&
adverse impact 不利影响,负面影响 *h$&0w
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adverse opinion 反对意见 Hkdf $$\
advisory group 咨询组,顾问组 +b^]Pz5
agency fee 代理费,代理费用 $B\ H
aggregate 总计,合计为…… jpRBER_X
alternation of document and record 变造文件和记录 W{
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alternative audit procedures 替代审计程序,备选审计程序 @5xu>g Kn
amend 修改,修订 nZfs=@w:y
amortisation 摊销 MaO"#{i
analytical capacity 分析能力 C5|db{=\.*
analytical procedures 分析性程序 'BY-OA#xJ
annual financial statements 年度会计报表,年度财务报表 mzWP8Hlw
appendix 附录,附表 }Dn^d}?s||
applicable 适用的 i31<].|kA*
applicable laws and regulations 适用的法规 e+. \pe\
application systems 应用系统 K/txD20
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apply consistently 一贯地执行,一贯地实施 \q "N/$5{f
appropriate 适当的,合适的; #EDEYEW7
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appropriate authorization 适当的授权 B:<
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appropriateness of audit evidence 审计证据的适当性 'cV?i&;
approval 批准,核准 d|XmasGN
assertion (会计报表上的)认定;确认 &SH1q_&BQ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4U=75!>
asset 资产,财产 p
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asset restructuring 资产重组 .6
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assignment of duties 职责的划分 b7HffO O
assistant 助理,助理人员 iXFP5a>|
associated company 联属公司,联营公司 5{K}?*3hJ
association 联合,结合;协会,社团 EF#QH
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assumption 假设,假定 YuQ~AE'i
at a given date 在某一特定时日 Pao%pA.<
attestation 鉴证,公证 &fwS{n;U
attestation service 鉴证服务
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audit adjustment 审计调整 .m;G$X|3U
audit areas 审计领域 TW7:q83{l
audit conclusion 审计结论 im]g(#GnKh
audit effectiveness 审计效果 PE"v*9k
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 s
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audit evidence 审计证据 n((vY.NDV
audit fee 审计费 kkS~4?-*
audit files 审计档案 Ub_4yN;
audit findings 审计中发现的事项 %g3
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audit implementation stage 审计实施阶段 #aar9
audit mark 审计标识 I7n3xN&4"
audit materiality 审计重要性 Pf<[|yu4?
audit method 审计方法
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audit objective 审计目标,审计目的 2&Jdf
audit of financial statements 会计报表审计,财务报表审计 ;apzAF
audit opinion 审计意见 ;
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audit period 被审计期间,被审计年度 JWv{=_2w
audit plan 审计计划 9zBMlc$X
audit planning 编制审计计划,制定审计计划,审计计划 a.@qGsIH
audit planning stage 审计计划阶段 WGu%7e]
audit procedure 审计程序 B=Ym x2A9]
audit programme 审计程序表,具体审计计划 47r&8C+&\
audit report 审计报告 id^sr
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 yClx` S(
audit report with a qualified opinion 有保留意见的审计报告 O(
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audit report with an adverse opinion 否定意见的审计报告 l"(6]Z 4
audit report with dual dates 双重日期审计报告 #]]Su91BA
audit reporting stage 审计报告阶段 '?QuJFki
audit responsibility 审计责任 Km#pX1]>e
audit results 审计结果 \4d.sy0&>-
audit risk 审计风险 C&~1M}I
audit sampling 审计抽样 ObG|o1b
audit sampling techniques 审计抽样方法,审计抽样技术 l?8M
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audit strategies 审计策略 ?GA&f2]a
audit summary 审计总结,审计小结 TUIk$U?/I
audit team 审计小组 $ ((6=39s
audit test 审计测试 N587(wZ
audit trail 审计轨迹 S4^N^lQ]
audit work 审计工作 2@=IT0[E\
audit working paper 审计工作底稿 ? "/ fPV-
audited financial statement 审计会计报表,已审计财务报表 %+)o'nf"U
Auditing Guidelines (the~) 审计规范指南 D*PYr{z'
auditing standards 审计准则 n5-)/R[z
audit-oriented working paper (审计)业务类工作底稿 !v.9"!'
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authorisation 授权 S=`+Ryc
authorisation of transaction 交易的授权 ~EzaC?fQ
availability 可获得性 +pm[f["C.
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balance 余额;差额;平衡 P>ceeoYQuA
balance sheet 资产负债表 !4"^`ors$
bank 银行 =sJ
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bank account 银行账户,银行户头 l_tw<`Ep
bank statement 银行对账单 I<td1Y1q
barter transaction 易货交易,以物换物交易 wXMDh$
basis of audit 审计依据 }@1q
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basis of preparation (会计报表的)编制基础 /iC;%r1L
book of account 账目,账簿 + @9.$6N
borrowing 借款,贷款,借债 X~=xXN.
branch 分支,分支机构,分店 H5CR'Rp
brought forward (账户余额等的)承上年,承上期,承上页 mW2,1}Jv
budget 预算 '_\;jFAM
building 建筑物;大楼 "\W-f
business conditions 业务情况,经营情况 eN?Y7
business licence (企业等的)营业执照 J7D}%
business relation 业务关系 "gtHTqheH
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