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 Eof1sTpA
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审计词汇英汉对照 *-ZD -B*?
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ability to continue as a going concern 持续经营能力 ^Xt9AM]e
acceptability 可接受性,可接受程度 Nk3]<#$
acceptable level of detection risk 检查风险的可接受水平 <.l5>mgkCw
acceptance of engagement 接受委托 t}cj8DC!
accepting the engagement for the first time 首次接受委托 R=i$*6}a
access to asset 对资产的接触 Q&MZ/Nnf
according to 根据,依据,依照 H5, {Z
account balance 账户余额 `.MM|6
account for 对……进行会计处理,核算;解释 c500:OSB
accounting 会计,会计学 E5jK}1t4V
accounting advisory serve 会计咨询服务 jS5e"LMIq
accounting firm 会计师事务所 ZZ!d:1'7
accounting information 会计信息,会计资料 8<^[xe
accounting period 会计期间 ,T|iA/c
accounting policies 会计政策 ZB`!@/3X
accounting professional bodies 会计职业组织,会计职业团体 kC01s
accounting records 会计记录 *7ap[YXZ\w
accounting responsibility 会计责任 GE Xz)4[
accounting service 会计服务 D@
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accounting standards 会计准则 PX?tD:,[-
Accounting Standards for Business Enterprises 企业会计准则 F
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accounting system 会计系统
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accounting treatment 会计处理 6:v8J1G(<
accuracy 准确性,精确性 +O j28vR
additional audit procedures 追加审计程序 HjGT{o
addressee 收件人,收信人 j+_g37$:
Administration of State-owned Assets (the~) 国有资产管理局 2YuaPq/
administrative laws and regulations 行政法规 qlPjz*<h"H
adverse impact 不利影响,负面影响 $]|_xG-6{
adverse opinion 反对意见 ?
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advisory group 咨询组,顾问组 `WWf?g
agency fee 代理费,代理费用 AW+4Vm_!l
aggregate 总计,合计为…… XwX1i!'54
alternation of document and record 变造文件和记录 ^nkwT~Bya
alternative audit procedures 替代审计程序,备选审计程序 ,{J2i#g<
amend 修改,修订 ;f?OT7>kN
amortisation 摊销 *:BNLM
analytical capacity 分析能力 DQ9 <N~l
analytical procedures 分析性程序 |8`}yRsQ
annual financial statements 年度会计报表,年度财务报表 tI.(+-q
appendix 附录,附表 XiKv2vwA
applicable 适用的 0Yfk/}5
applicable laws and regulations 适用的法规 \M:,Vg
application systems 应用系统 Sl:\5]'yJ
apply consistently 一贯地执行,一贯地实施 m"86O:S#d
appropriate 适当的,合适的; dMRwQejY{7
征用,挪用 js;IUSj.
appropriate authorization 适当的授权 ai#EFo+#
appropriateness of audit evidence 审计证据的适当性 ?Z1pPd@
approval 批准,核准 fkRb;aIl
assertion (会计报表上的)认定;确认 _32ltnBX
assessed level of control risk 对控制风险的评估,控制风险的评估水平 5Tn4iyg;B
asset 资产,财产 <u->hT
asset restructuring 资产重组 3AWB Y.
assignment of duties 职责的划分 *eUL1
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assistant 助理,助理人员 )byQ=-<1
associated company 联属公司,联营公司 oJ6
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association 联合,结合;协会,社团 G|
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assumption 假设,假定 m6lNZb]
at a given date 在某一特定时日 i;/qJKr
attestation 鉴证,公证 N#T MU
attestation service 鉴证服务 7:bqh$3!s
audit adjustment 审计调整 E+E5`-V
audit areas 审计领域 KgAc0pz{7H
audit conclusion 审计结论 ~\ie/}zYj
audit effectiveness 审计效果 8P5xRUkV
audit efficiency 审计效率 JN|<R%hy
audit engagement letter 审计业务约定书 &hV;3";
audit evidence 审计证据 3vrQY9H>
audit fee 审计费 <408lm
audit files 审计档案 yv$MQ~]
audit findings 审计中发现的事项 M$! 0ikh
audit implementation stage 审计实施阶段 .~b6wi&n
audit mark 审计标识 C$,S#n@
audit materiality 审计重要性 tvFJ^5
audit method 审计方法 >V;<K?5B`W
audit objective 审计目标,审计目的 T0tG1/O\
audit of financial statements 会计报表审计,财务报表审计 +|#:*GZ
audit opinion 审计意见 !my5-f>{(
audit period 被审计期间,被审计年度 &<tji8Dj
audit plan 审计计划 w`!Yr:dU
audit planning 编制审计计划,制定审计计划,审计计划 f3v/Y
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audit planning stage 审计计划阶段 jg%D
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audit procedure 审计程序 {qOSs,+=L
audit programme 审计程序表,具体审计计划 ZQ~?
audit report 审计报告 (\WePOy&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .3ic%u;|D
audit report with a qualified opinion 有保留意见的审计报告 @B&hR} 4
audit report with an adverse opinion 否定意见的审计报告 9^c_^-8n<}
audit report with dual dates 双重日期审计报告 \7og&j-h
audit reporting stage 审计报告阶段 YI\^hP#
audit responsibility 审计责任 EEkO[J[=
audit results 审计结果 Y~Jq !
audit risk 审计风险 Q{$2D&
audit sampling 审计抽样 m$@Cw Qj
audit sampling techniques 审计抽样方法,审计抽样技术 *YtITyDS3>
audit strategies 审计策略 Z.h`yRhO
audit summary 审计总结,审计小结 F$+_Z~yt3;
audit team 审计小组 dFFB\|e;0
audit test 审计测试 JVXBm]
audit trail 审计轨迹 4Pz9&^K
audit work 审计工作 j&44wuf
audit working paper 审计工作底稿 :;7q up
audited financial statement 审计会计报表,已审计财务报表 r*tGT_/6
Auditing Guidelines (the~) 审计规范指南 `
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auditing standards 审计准则 ]?<uf40Mm
audit-oriented working paper (审计)业务类工作底稿 ]+@b=J2b
authorisation 授权 VF[]E0=u6
authorisation of transaction 交易的授权 !).D
availability 可获得性 V}aXS;(r%
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balance 余额;差额;平衡 'etCIl3
balance sheet 资产负债表 ;)clCm46
bank 银行 u9GQ)`7Z@
bank account 银行账户,银行户头 3J:!8Gmk
bank statement 银行对账单 kM9E)uT>(<
barter transaction 易货交易,以物换物交易 ){ wE)NN
basis of audit 审计依据 QTP1u
basis of preparation (会计报表的)编制基础 !{ )H
book of account 账目,账簿 OSq"q-Q
borrowing 借款,贷款,借债 ^KlMBKWyB
branch 分支,分支机构,分店 3UH=wmG0w
brought forward (账户余额等的)承上年,承上期,承上页 yWX:`*GV
budget 预算 *_^AK=i
building 建筑物;大楼 0}w>8L7i{
business conditions 业务情况,经营情况 .|o7YTcR:
business licence (企业等的)营业执照 dc:|)bK
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business relation 业务关系 &