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 Eg1TF oIWl
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审计词汇英汉对照 ^`#7(S)a/
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ability to continue as a going concern 持续经营能力 7l-MVn_8
acceptability 可接受性,可接受程度 "Ai\NC
acceptable level of detection risk 检查风险的可接受水平 #@-dT,t
acceptance of engagement 接受委托 8Ckd.HKpQ
accepting the engagement for the first time 首次接受委托 e}5
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access to asset 对资产的接触 %`pi*/(
according to 根据,依据,依照 >!Y#2]@}o
account balance 账户余额 *VXx\&
account for 对……进行会计处理,核算;解释 IR3SP[K"
accounting 会计,会计学 %cDGs^lgA
accounting advisory serve 会计咨询服务 1E!.E=Y?M
accounting firm 会计师事务所 .s"Og;g
accounting information 会计信息,会计资料 *MfH\X379
accounting period 会计期间 A-B>VX
accounting policies 会计政策 cg^~P-i@*
accounting professional bodies 会计职业组织,会计职业团体 CB9:53zK9
accounting records 会计记录 I/upiq y
accounting responsibility 会计责任 4
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accounting service 会计服务 lE%
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accounting standards 会计准则 v B~VJKD
Accounting Standards for Business Enterprises 企业会计准则 %n6<6t`$
accounting system 会计系统 -wH0g^Ed
accounting treatment 会计处理 e~*
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accuracy 准确性,精确性 Ys_LGfK
additional audit procedures 追加审计程序 #l+Rs3T:
addressee 收件人,收信人 j*gZvbO;'L
Administration of State-owned Assets (the~) 国有资产管理局 C8v
administrative laws and regulations 行政法规 |1H9,:*%
adverse impact 不利影响,负面影响 8(-
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adverse opinion 反对意见 a5m[
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advisory group 咨询组,顾问组 WF~x`w&\
agency fee 代理费,代理费用 kLF3s#k
aggregate 总计,合计为…… #k/T\PQ0s
alternation of document and record 变造文件和记录 z|],s]F>G
alternative audit procedures 替代审计程序,备选审计程序 UxB3/!<5g3
amend 修改,修订 2s,cyCw&
amortisation 摊销 POc<XLZB
analytical capacity 分析能力 /T {R\
analytical procedures 分析性程序 L;g2ZoqIr0
annual financial statements 年度会计报表,年度财务报表 !|V_DsP
appendix 附录,附表 Iao?9,NL9O
applicable 适用的 *qL'WrB1
applicable laws and regulations 适用的法规 @N[<<k7g
application systems 应用系统 qp*~|
apply consistently 一贯地执行,一贯地实施 <#"_Qgdix
appropriate 适当的,合适的; y+$vHnS/jC
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appropriate authorization 适当的授权 dg*xo9Xi`
appropriateness of audit evidence 审计证据的适当性 hN0h'JJ[7
approval 批准,核准 _7u&.l<;
assertion (会计报表上的)认定;确认 ~mvv
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 {=Ji2k0U'
asset 资产,财产 sqF.,A,
asset restructuring 资产重组 K5bR7f:
assignment of duties 职责的划分
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assistant 助理,助理人员 FeZW S
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associated company 联属公司,联营公司 Wn=I[K&&
association 联合,结合;协会,社团 t{s>B]i^_w
assumption 假设,假定 w(S&X"~
at a given date 在某一特定时日 hxJKYU^%m
attestation 鉴证,公证 Fsq)co
attestation service 鉴证服务 opn6 C )
audit adjustment 审计调整 KCbOO8cQS
audit areas 审计领域 L{;Q6_
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audit conclusion 审计结论 ;){ZM,Ox
audit effectiveness 审计效果 #68$'Rl"o1
audit efficiency 审计效率 GU1cMe
audit engagement letter 审计业务约定书 o[JZ>nm
audit evidence 审计证据 c>c4IQ&d
audit fee 审计费 gyy}-^`F
audit files 审计档案 %< ;u
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audit findings 审计中发现的事项 L`O7-'`
audit implementation stage 审计实施阶段 &'DR`e O)
audit mark 审计标识 :.BjJ2[S
audit materiality 审计重要性 ['>r tV
audit method 审计方法 dpge:Qhr
audit objective 审计目标,审计目的 Kx[+$Qt
audit of financial statements 会计报表审计,财务报表审计 /18fpH|
audit opinion 审计意见 D>U(&n
audit period 被审计期间,被审计年度 :KRNLhWb
audit plan 审计计划 *\iXU//^)
audit planning 编制审计计划,制定审计计划,审计计划 RvU'8Y?>w
audit planning stage 审计计划阶段 l.;^w
audit procedure 审计程序 ,0nrSJED
audit programme 审计程序表,具体审计计划 m4~~ q[t
audit report 审计报告 jC>mDnX
audit report with a disclaimer of opinion 拒绝表示意见审计报告 $%&OaAg
audit report with a qualified opinion 有保留意见的审计报告 `x# }co
audit report with an adverse opinion 否定意见的审计报告 |_s,]:
audit report with dual dates 双重日期审计报告 MR@Qn[RdM
audit reporting stage 审计报告阶段 wwR}h I(
audit responsibility 审计责任 y'oH>l+n
audit results 审计结果 (<H@W/0$
audit risk 审计风险 /{[tU-}qJ
audit sampling 审计抽样 F$|d#ny
audit sampling techniques 审计抽样方法,审计抽样技术 FL$S_JAw
audit strategies 审计策略 d}?KPJ{
audit summary 审计总结,审计小结 Jfv'M<I
audit team 审计小组 !w!k0z]
audit test 审计测试 bq5we*"V
audit trail 审计轨迹 VggSDb
audit work 审计工作 |{%$x^KyJ
audit working paper 审计工作底稿 :To{&T
audited financial statement 审计会计报表,已审计财务报表 .k
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Auditing Guidelines (the~) 审计规范指南 Ya<V@qd
auditing standards 审计准则 a>Aq/=
audit-oriented working paper (审计)业务类工作底稿 j,i)
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authorisation 授权 "9 vL+Hh
authorisation of transaction 交易的授权 LZ(K{+U/
availability 可获得性
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balance 余额;差额;平衡 BOdlz#&s
balance sheet 资产负债表 1Z(9<M1!M
bank 银行 j39"iAn
bank account 银行账户,银行户头 7a/
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bank statement 银行对账单 i_!$bk<yo
barter transaction 易货交易,以物换物交易 Gt,VSpb~s
basis of audit 审计依据 }KftVnD?
basis of preparation (会计报表的)编制基础 7coVl$_Zl
book of account 账目,账簿 ]R09-s 0$7
borrowing 借款,贷款,借债 5VVU%STP
branch 分支,分支机构,分店 *xx)j:Sc2
brought forward (账户余额等的)承上年,承上期,承上页 NOAz"m+o
budget 预算 (2 hI
building 建筑物;大楼 elD|b=(-
business conditions 业务情况,经营情况 -Vmp6XY3q
business licence (企业等的)营业执照 .F _u/"**
business relation 业务关系 x'Nc
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