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 ;|.IUXEgcF
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审计词汇英汉对照 ^fhkWx 4i
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 F17nWvF
acceptable level of detection risk 检查风险的可接受水平 ^:]~6p#
acceptance of engagement 接受委托 \"Aw
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accepting the engagement for the first time 首次接受委托 +$D~?sk
access to asset 对资产的接触 CDGN}Q2 _
according to 根据,依据,依照 0BQ< a
account balance 账户余额 N}7tjk
account for 对……进行会计处理,核算;解释 `AxhA.&V
accounting 会计,会计学 `YPNVm<3)
accounting advisory serve 会计咨询服务 <'<{|$Pw
accounting firm 会计师事务所 :a
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accounting information 会计信息,会计资料 S1W(]%0/
accounting period 会计期间 q/^&si
accounting policies 会计政策 Q~G>=J9
accounting professional bodies 会计职业组织,会计职业团体 ]z5gC`E0
accounting records 会计记录 a[Oi
accounting responsibility 会计责任 l;'c6o0e
accounting service 会计服务 r$z0C&5
accounting standards 会计准则 ~U_,z)<`)c
Accounting Standards for Business Enterprises 企业会计准则 3NC-)S
accounting system 会计系统 L\y>WR%s
accounting treatment 会计处理 \k)(:[^FY
accuracy 准确性,精确性 mdPE
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additional audit procedures 追加审计程序 Mwd(?o
addressee 收件人,收信人 M}BqSzd*
Administration of State-owned Assets (the~) 国有资产管理局 >$p|W~x
administrative laws and regulations 行政法规 Hm55R
adverse impact 不利影响,负面影响 Rjz~n38.
adverse opinion 反对意见 d}RR!i`<N
advisory group 咨询组,顾问组 q$6Tb
agency fee 代理费,代理费用 E0a &1j
aggregate 总计,合计为…… #OVf2
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alternation of document and record 变造文件和记录 $E]W
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alternative audit procedures 替代审计程序,备选审计程序 V+2C!)f(
amend 修改,修订 5rx;?yvn
amortisation 摊销 L.) 0!1
analytical capacity 分析能力 Q`7.-d
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analytical procedures 分析性程序 V_Oj?MMpn
annual financial statements 年度会计报表,年度财务报表 Zjx:1c= b
appendix 附录,附表 9WhZ=
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applicable 适用的 Z/hgr|&}
applicable laws and regulations 适用的法规 hIv8A_>@`
application systems 应用系统 o7;#B)jWS
apply consistently 一贯地执行,一贯地实施 zVU{jmS
appropriate 适当的,合适的; _r&,n\
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appropriate authorization 适当的授权 Uc?#E $X
appropriateness of audit evidence 审计证据的适当性 K6l{wyMb|
approval 批准,核准 vMB`TpZ
assertion (会计报表上的)认定;确认 lboi\GP|
assessed level of control risk 对控制风险的评估,控制风险的评估水平 I?_YL*
asset 资产,财产 <|MF
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asset restructuring 资产重组 ^yo~C3r~
assignment of duties 职责的划分 w`$M}oX(
assistant 助理,助理人员 lEe<!B$d"
associated company 联属公司,联营公司 <4|/AF*>
association 联合,结合;协会,社团 MQ{.%
assumption 假设,假定 p\ }Ep
at a given date 在某一特定时日 C[xY 0<^B
attestation 鉴证,公证 `oq][|
attestation service 鉴证服务 Btgxzf
audit adjustment 审计调整 ]F4.
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audit areas 审计领域 QwSYjR:K
audit conclusion 审计结论 B<" `<oG@|
audit effectiveness 审计效果 fT.GYvt`
audit efficiency 审计效率 yxx'g+D*
audit engagement letter 审计业务约定书 Y 3 QrD&V
audit evidence 审计证据 WQ1~9#
audit fee 审计费 9_
audit files 审计档案 e(~9JP9
audit findings 审计中发现的事项 <X b B;
audit implementation stage 审计实施阶段 $ rU"Krf67
audit mark 审计标识 Fb0r(vQ^
audit materiality 审计重要性 !RD<"
audit method 审计方法 C3"5XR_Ov
audit objective 审计目标,审计目的 Glw_<ag[
audit of financial statements 会计报表审计,财务报表审计 ._i|+[
audit opinion 审计意见 $%P?2g"j,
audit period 被审计期间,被审计年度 CVy\']
audit plan 审计计划 z?DI4O#Up
audit planning 编制审计计划,制定审计计划,审计计划 j
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audit planning stage 审计计划阶段 nR(v~_y[V
audit procedure 审计程序 <(c_[o/
audit programme 审计程序表,具体审计计划 r&/M')}?Lw
audit report 审计报告 .;$Ub[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G=ly .
audit report with a qualified opinion 有保留意见的审计报告 EQTJ=\WFF
audit report with an adverse opinion 否定意见的审计报告 `i:DmIoz
audit report with dual dates 双重日期审计报告 y<5RV>"Vg
audit reporting stage 审计报告阶段 3HEm-pok
audit responsibility 审计责任 J_S8=`f%
audit results 审计结果 9Gc4mwu
audit risk 审计风险 ?bH&F
audit sampling 审计抽样 !Soz??~o/
audit sampling techniques 审计抽样方法,审计抽样技术 uSgR|b;R]
audit strategies 审计策略 <%iRa$i5
audit summary 审计总结,审计小结 dtT:,&
audit team 审计小组 |W#(+m
audit test 审计测试 ~~\C
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audit trail 审计轨迹 #=g1V?D
audit work 审计工作 }NJKkj?
audit working paper 审计工作底稿 B{ A b#
audited financial statement 审计会计报表,已审计财务报表 ;0vCZaEF
Auditing Guidelines (the~) 审计规范指南 B%^W$7
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auditing standards 审计准则 S 6CI+W
audit-oriented working paper (审计)业务类工作底稿 e~U]yg5X-
authorisation 授权 2rV]n
authorisation of transaction 交易的授权 q
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availability 可获得性 OU
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balance 余额;差额;平衡 FMi:2.E
balance sheet 资产负债表
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bank 银行 U EjP`
bank account 银行账户,银行户头 lz7?Z
bank statement 银行对账单 IE|? &O
barter transaction 易货交易,以物换物交易 Xwo%DZKN
basis of audit 审计依据 0,/I2!dF?
basis of preparation (会计报表的)编制基础 zub"Ap3
book of account 账目,账簿 6Hp+?mmh
borrowing 借款,贷款,借债 jNvDE}'
branch 分支,分支机构,分店 8<)ZpB,7
brought forward (账户余额等的)承上年,承上期,承上页 (Z0_e&=*
budget 预算 FS)"MDs
building 建筑物;大楼 M ui\E
business conditions 业务情况,经营情况 Fq$r>tmV
business licence (企业等的)营业执照 IIG9&F$G
business relation 业务关系 ?g9:xgkF
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