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 B//*hH >F
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审计词汇英汉对照 iu8Q &Us0P
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ability to continue as a going concern 持续经营能力 Bh=t%#y|`
acceptability 可接受性,可接受程度 81y<Uz 6
acceptable level of detection risk 检查风险的可接受水平 :stHc,
acceptance of engagement 接受委托 N7lg6$s Aj
accepting the engagement for the first time 首次接受委托 `dV2\
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access to asset 对资产的接触 ANBuX6q
according to 根据,依据,依照 &2XH.$Q
account balance 账户余额 "y"oV[`
account for 对……进行会计处理,核算;解释
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accounting 会计,会计学 o c]
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accounting advisory serve 会计咨询服务 +W[f>3`VQ
accounting firm 会计师事务所 V?
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accounting information 会计信息,会计资料 &v((tZ
accounting period 会计期间 bLG7{qp
accounting policies 会计政策 tT)s,R%
accounting professional bodies 会计职业组织,会计职业团体 @br)m](@
accounting records 会计记录 P
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accounting responsibility 会计责任 < r~hU*u
accounting service 会计服务 d"?"(Q_8n
accounting standards 会计准则 Cscu
Accounting Standards for Business Enterprises 企业会计准则 RN)XIf$@_
accounting system 会计系统 ZKEoU!
accounting treatment 会计处理 iy]L"7&Z2
accuracy 准确性,精确性 SF;\*]["f
additional audit procedures 追加审计程序 yOEy3d
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addressee 收件人,收信人 :$K=LV#Iru
Administration of State-owned Assets (the~) 国有资产管理局 ^$'z#ZN1
administrative laws and regulations 行政法规 Mo N/?VA
adverse impact 不利影响,负面影响 D1-/#QN$1
adverse opinion 反对意见 QnS^ G{
advisory group 咨询组,顾问组 5[X%17&t
agency fee 代理费,代理费用 ps2j ]g
aggregate 总计,合计为…… :]F66dh+
alternation of document and record 变造文件和记录 lG0CCOdQ
alternative audit procedures 替代审计程序,备选审计程序 }(u:K}8
amend 修改,修订 O@@nGSc@
amortisation 摊销 "$(D7yFO
analytical capacity 分析能力 ej_u):G*
analytical procedures 分析性程序 JjI1^FRd
annual financial statements 年度会计报表,年度财务报表 `=hCS
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appendix 附录,附表
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applicable 适用的 l2n`fZL
applicable laws and regulations 适用的法规 l#v52
application systems 应用系统 Tf5m
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apply consistently 一贯地执行,一贯地实施 u
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appropriate 适当的,合适的; Rq+7&%dy
征用,挪用 J1O1! .
appropriate authorization 适当的授权 &AxtSIpucP
appropriateness of audit evidence 审计证据的适当性 W"@'}y
approval 批准,核准 i9Bh<j>:J
assertion (会计报表上的)认定;确认 ~{{S<S
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 P^F3,'N
asset 资产,财产 =PA?6Bm
asset restructuring 资产重组 z@e(y@
assignment of duties 职责的划分 \='LR!_
assistant 助理,助理人员 REU&8J@k&?
associated company 联属公司,联营公司 ;\A_-a_(#
association 联合,结合;协会,社团 g,iW^M
assumption 假设,假定 S+.>{0!S"
at a given date 在某一特定时日
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attestation 鉴证,公证 zMp vS rc
attestation service 鉴证服务 .
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audit adjustment 审计调整 DRRQ]eK0
audit areas 审计领域 hx@@[sKF7
audit conclusion 审计结论 /PSXuVtu5
audit effectiveness 审计效果 1ED7.#g
audit efficiency 审计效率 ENqZ=Lyq
audit engagement letter 审计业务约定书 UmpHae
audit evidence 审计证据 {_(R?V]w,
audit fee 审计费 F;`c0ja]
audit files 审计档案 mgH~GKf^
audit findings 审计中发现的事项 +`"Tn`O
audit implementation stage 审计实施阶段 ]SAY\;,_
audit mark 审计标识 I@VzH(da\
audit materiality 审计重要性 e}{#VB<
audit method 审计方法 $2*_7_Qb
audit objective 审计目标,审计目的 ) P9]/y
audit of financial statements 会计报表审计,财务报表审计 QhRz57'
audit opinion 审计意见
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audit period 被审计期间,被审计年度 ,aezMbg
audit plan 审计计划 DFZ0~+
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audit planning 编制审计计划,制定审计计划,审计计划 i75\<X
audit planning stage 审计计划阶段 6FUcg40Y
audit procedure 审计程序 Q'=7#_
audit programme 审计程序表,具体审计计划 Jjj;v2uSK
audit report 审计报告 dKEy6C"@
audit report with a disclaimer of opinion 拒绝表示意见审计报告 a,4G
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audit report with a qualified opinion 有保留意见的审计报告 0s//&'*Q
audit report with an adverse opinion 否定意见的审计报告 Pm^FSw"
audit report with dual dates 双重日期审计报告 Q'^'G>MBJ
audit reporting stage 审计报告阶段 r<(UN@T}
audit responsibility 审计责任 l v:GiA"X
audit results 审计结果 PtQ[({d3R
audit risk 审计风险 CIo`;jt K
audit sampling 审计抽样 M9fQ,<c<6
audit sampling techniques 审计抽样方法,审计抽样技术 !!ZGNZ_
audit strategies 审计策略 Qh8pOUD0l}
audit summary 审计总结,审计小结 uAnL`
audit team 审计小组 &X~8S/nPAw
audit test 审计测试 ~~&Bp_9QXN
audit trail 审计轨迹 8VU(+%X
audit work 审计工作 O251. hXK
audit working paper 审计工作底稿 xv147"w'v
audited financial statement 审计会计报表,已审计财务报表 1Z_w2D*
Auditing Guidelines (the~) 审计规范指南 $; _{|{Yj
auditing standards 审计准则 ZR=i*y
audit-oriented working paper (审计)业务类工作底稿 .EWj eVq
authorisation 授权 n?6^j8i
authorisation of transaction 交易的授权 Vr&
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availability 可获得性 ;m|N9'
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balance 余额;差额;平衡
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balance sheet 资产负债表 wO!>kc<
bank 银行 o@
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bank account 银行账户,银行户头 ^FNju/b
bank statement 银行对账单 N@Ap|`Ei
barter transaction 易货交易,以物换物交易 6IK>v*<
basis of audit 审计依据 U3]/ NV*
basis of preparation (会计报表的)编制基础 ^j.3'}p
book of account 账目,账簿 p;o "i_!
borrowing 借款,贷款,借债 9+ve0P7$
branch 分支,分支机构,分店 _(=g[=Mer
brought forward (账户余额等的)承上年,承上期,承上页 !
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budget 预算 gL|
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building 建筑物;大楼 *h?}~!AjY
business conditions 业务情况,经营情况 7,?ai6{
business licence (企业等的)营业执照 s^)(.e_
business relation 业务关系 RJ 4=AA|
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