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 _~[?>cF%
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审计词汇英汉对照 :B=8_M
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ability to continue as a going concern 持续经营能力 VD24X
acceptability 可接受性,可接受程度 ,?k%jcR
acceptable level of detection risk 检查风险的可接受水平 Ud#X@xK<h
acceptance of engagement 接受委托 Taf
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accepting the engagement for the first time 首次接受委托 sz/ *w 7
access to asset 对资产的接触 YZGS-+
according to 根据,依据,依照 -@2'
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account balance 账户余额 Kej|1g1f
account for 对……进行会计处理,核算;解释 ~XUOW Y75
accounting 会计,会计学 K 3Yw8t2J
accounting advisory serve 会计咨询服务 {/d4PI7)tK
accounting firm 会计师事务所 7]|zkjgI
accounting information 会计信息,会计资料 hCM8/Vvx6
accounting period 会计期间 cJ(BiL-uF
accounting policies 会计政策 _BV`,`8}
accounting professional bodies 会计职业组织,会计职业团体 Hz?!BV0
accounting records 会计记录 Zx+cvQ
accounting responsibility 会计责任 lq>pH5x
accounting service 会计服务 f=ac I|w
accounting standards 会计准则 o]Wz6L
Accounting Standards for Business Enterprises 企业会计准则 pI7Ssvi^
accounting system 会计系统 Di*]ab
accounting treatment 会计处理 u#`+[AC`
accuracy 准确性,精确性 1^C|k(t
additional audit procedures 追加审计程序 i&`!|X-=R
addressee 收件人,收信人 I%@e
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Administration of State-owned Assets (the~) 国有资产管理局 &<au/^F
administrative laws and regulations 行政法规 QDS0ejh
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adverse impact 不利影响,负面影响 L[9OVD
adverse opinion 反对意见 H]s4% 9T
advisory group 咨询组,顾问组 7*i}km
agency fee 代理费,代理费用 McjS)4j&.
aggregate 总计,合计为…… y%4 Gp
alternation of document and record 变造文件和记录 ]pnYvXf>!
alternative audit procedures 替代审计程序,备选审计程序 k6
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amend 修改,修订 1otspO
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amortisation 摊销 Z_FNIM0f
analytical capacity 分析能力 -vV'Lw(
analytical procedures 分析性程序 BCx!0v?9
annual financial statements 年度会计报表,年度财务报表 dK.R[aQ
appendix 附录,附表 iJ)0Y~
applicable 适用的 #{x5L^v>]
applicable laws and regulations 适用的法规 "tL2F*F"6X
application systems 应用系统 >AG^fUArH
apply consistently 一贯地执行,一贯地实施 cZ|lCy^
appropriate 适当的,合适的; asr=m{C"
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appropriate authorization 适当的授权 h4(JUio
appropriateness of audit evidence 审计证据的适当性 XJSa]P^B1
approval 批准,核准 /
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assertion (会计报表上的)认定;确认 d&jjWlHgEN
assessed level of control risk 对控制风险的评估,控制风险的评估水平 %d;<2b0
asset 资产,财产 \a))
asset restructuring 资产重组 _BS
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assignment of duties 职责的划分 ?NG=8.p
assistant 助理,助理人员 51 b y
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 Z\? E3j
assumption 假设,假定 c%f_.MiU
at a given date 在某一特定时日 ^Ga&}-
attestation 鉴证,公证 zO~9zlik
attestation service 鉴证服务 ZF
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audit adjustment 审计调整 9+qOP>m
audit areas 审计领域 3fr ^ T
audit conclusion 审计结论 wLJ]&puwm
audit effectiveness 审计效果 S8vV!xO
audit efficiency 审计效率 XOy2lJ/
audit engagement letter 审计业务约定书 rEhX/(n#
audit evidence 审计证据 hd\gH^wk
audit fee 审计费 : JzI>/
audit files 审计档案 K5ZC:Ks
audit findings 审计中发现的事项 [v7^i_d
audit implementation stage 审计实施阶段 fqX"Lus `=
audit mark 审计标识 00I}o%akO
audit materiality 审计重要性 s4Sd>D7
audit method 审计方法 oVA?J%EK
audit objective 审计目标,审计目的 Ds#/
audit of financial statements 会计报表审计,财务报表审计 E#J';tUQ
audit opinion 审计意见 ;AR{@Fu.
audit period 被审计期间,被审计年度 fbyQjvURnC
audit plan 审计计划 T{V/+RM
audit planning 编制审计计划,制定审计计划,审计计划 PWh^[Rd)
audit planning stage 审计计划阶段 >_rha~
audit procedure 审计程序 )vmA^nU>
audit programme 审计程序表,具体审计计划 IdYzgDH
audit report 审计报告 q)H
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 .)}@J5P)
audit report with a qualified opinion 有保留意见的审计报告 F:*W5xX
audit report with an adverse opinion 否定意见的审计报告 8^Hn"v
audit report with dual dates 双重日期审计报告 56^+;^f^`
audit reporting stage 审计报告阶段 CTWn2tpW
audit responsibility 审计责任
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audit results 审计结果 6KD `oUx
audit risk 审计风险 kb[P\cRa
audit sampling 审计抽样 0sI1GhVR
audit sampling techniques 审计抽样方法,审计抽样技术 QO"oEgB`+Z
audit strategies 审计策略 DI!V^M[~u
audit summary 审计总结,审计小结 nz9DLAt
audit team 审计小组 GUF"
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audit test 审计测试 gp$Ucfu'
audit trail 审计轨迹 83;NIE;
audit work 审计工作 WL` 9~S
audit working paper 审计工作底稿 }g$(+1g
audited financial statement 审计会计报表,已审计财务报表 JG9` h#
Auditing Guidelines (the~) 审计规范指南 5{n*"88
auditing standards 审计准则 Ed9Z9
audit-oriented working paper (审计)业务类工作底稿 Ou{v/'9z,
authorisation 授权 b;)~wU=
authorisation of transaction 交易的授权 J9K3s_SN
availability 可获得性 oI^4pwn h
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balance 余额;差额;平衡 7}*6#KRG
balance sheet 资产负债表 9;?UvOI;
bank 银行 C>[Uvc
bank account 银行账户,银行户头 -l%J/ :
bank statement 银行对账单 ID.n1i3
barter transaction 易货交易,以物换物交易 }du XC[ 6
basis of audit 审计依据 lg047K
basis of preparation (会计报表的)编制基础 ho>k$s?
book of account 账目,账簿 VXR]"W=
borrowing 借款,贷款,借债 ;Ag
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branch 分支,分支机构,分店 ' oFxR003
brought forward (账户余额等的)承上年,承上期,承上页 c\% r38
budget 预算 T97]P-}
building 建筑物;大楼 A>{p2?`+!
business conditions 业务情况,经营情况 lY*[tmz)
business licence (企业等的)营业执照 F#|:`$t
business relation 业务关系 sBV4)xM
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