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 yJW/yt.l
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审计词汇英汉对照 Gq-~zmg
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ability to continue as a going concern 持续经营能力 rgF4 W8
acceptability 可接受性,可接受程度 4{ [d '-H5
acceptable level of detection risk 检查风险的可接受水平 NqM=Nu\
acceptance of engagement 接受委托 '"T9y=9]s
accepting the engagement for the first time 首次接受委托 oSLm?Lu
access to asset 对资产的接触 ]GBlads
according to 根据,依据,依照 Lk.tEuj=82
account balance 账户余额 JHa\"h
account for 对……进行会计处理,核算;解释 ?\$6"c<G
accounting 会计,会计学 EMzJyGt7
accounting advisory serve 会计咨询服务 nP_)PDTFp
accounting firm 会计师事务所 O9rA3qv
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accounting information 会计信息,会计资料 W5>emx'>
accounting period 会计期间 3_"tds <L
accounting policies 会计政策 m qwJya
accounting professional bodies 会计职业组织,会计职业团体 hdwF;
accounting records 会计记录 uH)?`I\zrd
accounting responsibility 会计责任 3mhjwgP<nn
accounting service 会计服务 u.Tknw-X
accounting standards 会计准则 zUq(bD
Accounting Standards for Business Enterprises 企业会计准则 M(vX.kF
accounting system 会计系统 /[!<rhY
accounting treatment 会计处理 [\rzXE
accuracy 准确性,精确性 Q/0oe())
additional audit procedures 追加审计程序 iK!FVKi}
addressee 收件人,收信人 \h?6/@3ob
Administration of State-owned Assets (the~) 国有资产管理局 [I}z\3Z
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administrative laws and regulations 行政法规 L{oG'aK4
adverse impact 不利影响,负面影响 =1y~Qlu
adverse opinion 反对意见 7^syu;DT9Y
advisory group 咨询组,顾问组 H5*#=It
agency fee 代理费,代理费用 k*D8IB
aggregate 总计,合计为…… )iid9K<HB
alternation of document and record 变造文件和记录 M 5$JB nN
alternative audit procedures 替代审计程序,备选审计程序 @`ii3&W4
amend 修改,修订 B$qTH5)W
amortisation 摊销 A0OA7m:~4
analytical capacity 分析能力 v3{%U1>}v
analytical procedures 分析性程序 N`~f77G
annual financial statements 年度会计报表,年度财务报表 Tn9Fg7<
appendix 附录,附表 2#ZqGf.'v
applicable 适用的 gq@8Z
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applicable laws and regulations 适用的法规 lOM8%{.'_x
application systems 应用系统 R{ udV
apply consistently 一贯地执行,一贯地实施 8Ltl32JSB[
appropriate 适当的,合适的; _mJhY0Oc
征用,挪用 tu(^D23
appropriate authorization 适当的授权 q]Kv.x]$R
appropriateness of audit evidence 审计证据的适当性 =
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approval 批准,核准 AD+OQLG]`
assertion (会计报表上的)认定;确认 t+K1ArQc
assessed level of control risk 对控制风险的评估,控制风险的评估水平 d2TIG<
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asset 资产,财产 Uq~b4 X$
asset restructuring 资产重组 8nWPt!U:
assignment of duties 职责的划分 vK`HgRQ(C
assistant 助理,助理人员 CM%;/[WBxy
associated company 联属公司,联营公司 4I .'./u
association 联合,结合;协会,社团 B&_Z&
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assumption 假设,假定 "$D'gSoYe
at a given date 在某一特定时日 ||ugb6q[6B
attestation 鉴证,公证 hA;Ai:8
attestation service 鉴证服务 4LW~
audit adjustment 审计调整 x6*y$D^B
audit areas 审计领域 }Q@~_3,UJ
audit conclusion 审计结论 uUV"86B_
audit effectiveness 审计效果 #eX<=H]
audit efficiency 审计效率 ooBB
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audit engagement letter 审计业务约定书 _#MKp H
audit evidence 审计证据 3SI0etVr
audit fee 审计费 v??$z#1F3
audit files 审计档案 'IT]VRObP
audit findings 审计中发现的事项 i+pQ 7wx
audit implementation stage 审计实施阶段 BO7XN;
audit mark 审计标识 R$66F>Jz^
audit materiality 审计重要性 wX_~H*m?
audit method 审计方法 f/s" 2r
audit objective 审计目标,审计目的 |,~
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audit of financial statements 会计报表审计,财务报表审计 .<Jv=
audit opinion 审计意见 ~mwIr
audit period 被审计期间,被审计年度 8!HB$vdw7
audit plan 审计计划 E m^Dg9
audit planning 编制审计计划,制定审计计划,审计计划 a2ho+TwT
audit planning stage 审计计划阶段 F n iht<
audit procedure 审计程序 n>7aZ1Qa
audit programme 审计程序表,具体审计计划 UO#`Ak
audit report 审计报告 ,I ][
audit report with a disclaimer of opinion 拒绝表示意见审计报告 aC%Q.+-t
audit report with a qualified opinion 有保留意见的审计报告 Yi)s=Q :
audit report with an adverse opinion 否定意见的审计报告 t%J1(H
audit report with dual dates 双重日期审计报告 $4~Z]-38#A
audit reporting stage 审计报告阶段 ^\kH^
audit responsibility 审计责任 #
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audit results 审计结果 O1)\!=&
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audit risk 审计风险 Ok|Dh;1_
audit sampling 审计抽样 L &hw-.Q
audit sampling techniques 审计抽样方法,审计抽样技术 w
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audit strategies 审计策略 }S3 oX$
audit summary 审计总结,审计小结 I8`$a
audit team 审计小组 M_-L#FHX
audit test 审计测试 eB=&(ZT
audit trail 审计轨迹 gu%i|-}
audit work 审计工作 Sk1t~
audit working paper 审计工作底稿 k<CbI
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audited financial statement 审计会计报表,已审计财务报表 T:zM]%Xh
Auditing Guidelines (the~) 审计规范指南 $IjI{%
auditing standards 审计准则 Ir5|H|b<
audit-oriented working paper (审计)业务类工作底稿 `CC=?E
authorisation 授权 HZ2W`wo
authorisation of transaction 交易的授权 $evuL3GY#
availability 可获得性 c#"t.j<E}
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balance 余额;差额;平衡 9jX_Eoxy
balance sheet 资产负债表 FpU8$o~r{
bank 银行 Ej
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bank account 银行账户,银行户头
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bank statement 银行对账单 Crg'AB?
barter transaction 易货交易,以物换物交易 ?@;)2B|q
basis of audit 审计依据 g>;@(:e^/
basis of preparation (会计报表的)编制基础 ZTz07Jt
book of account 账目,账簿 AO]cnhC
borrowing 借款,贷款,借债 9xhc:@B1J
branch 分支,分支机构,分店 S4[#[w`=
brought forward (账户余额等的)承上年,承上期,承上页 j*Pq<[~
budget 预算 Hh*?[-&r~
building 建筑物;大楼 c-}[v<o
business conditions 业务情况,经营情况 W]7/
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business licence (企业等的)营业执照 \!BVf@>p%
business relation 业务关系 <F(2D<d{;)
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