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 :RIz6Tz
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审计词汇英汉对照 M^o_='\bE
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度 ]M7FIDg
acceptable level of detection risk 检查风险的可接受水平 ~3F'X
acceptance of engagement 接受委托 .AfZ5s]/F
accepting the engagement for the first time 首次接受委托 1RRE{]2v#
access to asset 对资产的接触 ubcB<=xb
according to 根据,依据,依照 AW]\n;f
account balance 账户余额 J}#gTG( '
account for 对……进行会计处理,核算;解释 MCKN.f%lP
accounting 会计,会计学 1<YoGm&
accounting advisory serve 会计咨询服务 t6DSZ^Zq
accounting firm 会计师事务所 qoO`)
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accounting information 会计信息,会计资料 TN(Vzs%
accounting period 会计期间 pU$k{^'UK
accounting policies 会计政策 &93{>caf+
accounting professional bodies 会计职业组织,会计职业团体 $DY#04Je\=
accounting records 会计记录 n
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accounting responsibility 会计责任 F]\
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accounting service 会计服务 1q6)R/P
accounting standards 会计准则 :os8
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Accounting Standards for Business Enterprises 企业会计准则 B9maz"lJ
accounting system 会计系统 FK _ ZE>
accounting treatment 会计处理 *~vB6V|1
accuracy 准确性,精确性 R}nvSerVb
additional audit procedures 追加审计程序 aLa<zEssz
addressee 收件人,收信人 JrzPDb`m
Administration of State-owned Assets (the~) 国有资产管理局 )?F&`+
administrative laws and regulations 行政法规 !eW1d0n'+f
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 -?Cr&!*B
advisory group 咨询组,顾问组 \|HEe{nA
agency fee 代理费,代理费用 #Rw!a#CX.
aggregate 总计,合计为…… ingG
alternation of document and record 变造文件和记录 7Ak<e tHD
alternative audit procedures 替代审计程序,备选审计程序 Ykxk`SJ
amend 修改,修订 |[SHpcq>
amortisation 摊销 ~gDYb#p
analytical capacity 分析能力 #T=iS(i
analytical procedures 分析性程序 '+88UFSq5
annual financial statements 年度会计报表,年度财务报表 TeHJj`rdAU
appendix 附录,附表 TnF~'RZYb
applicable 适用的 6TP
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applicable laws and regulations 适用的法规 -D`1z?zHra
application systems 应用系统 L@N%S Sf
apply consistently 一贯地执行,一贯地实施 G+zhL6]F
appropriate 适当的,合适的; e?>
征用,挪用 bMO^}qR`
appropriate authorization 适当的授权 l6 G6H$
appropriateness of audit evidence 审计证据的适当性 )w7vE\n3
approval 批准,核准 ~; 9HG
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assertion (会计报表上的)认定;确认 .j
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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 [`n_> p!
asset 资产,财产 IMf|/a9-
asset restructuring 资产重组 CTIS}_CWd=
assignment of duties 职责的划分 r w?wi}}gn
assistant 助理,助理人员 TRhM xH
associated company 联属公司,联营公司 hA7=:LG
association 联合,结合;协会,社团 p<5]QV7st
assumption 假设,假定 c4H6I~2Na
at a given date 在某一特定时日 on_h'?2
attestation 鉴证,公证 Lq(=0U\"P
attestation service 鉴证服务 qG9a!sj
audit adjustment 审计调整 7^gO>2~
audit areas 审计领域 JipNI8\r
audit conclusion 审计结论 yE:y[k0E
audit effectiveness 审计效果 .S
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audit efficiency 审计效率 z?byNd8
audit engagement letter 审计业务约定书 dbf<k%i6
audit evidence 审计证据 (xfc_h*xA
audit fee 审计费 ha
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audit files 审计档案 OSBR2Z;=
audit findings 审计中发现的事项 (?z?/4>7<
audit implementation stage 审计实施阶段 odhcD;^X1
audit mark 审计标识 lc,k-}n
audit materiality 审计重要性 x-%O1frc
audit method 审计方法 0L}`fYf
audit objective 审计目标,审计目的 7-744wV}Z
audit of financial statements 会计报表审计,财务报表审计 &g:(
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audit opinion 审计意见 8zK#./0\
audit period 被审计期间,被审计年度 VVJ0?G
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audit plan 审计计划 f"Sp.'@
audit planning 编制审计计划,制定审计计划,审计计划 j.=:S;
audit planning stage 审计计划阶段 6n9/`D!
audit procedure 审计程序 ?C|'GkT
audit programme 审计程序表,具体审计计划 /YJo"\7
audit report 审计报告 !>48`o^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v=k+MvX
audit report with a qualified opinion 有保留意见的审计报告 HPtMp#`T
audit report with an adverse opinion 否定意见的审计报告 [jgVN w""D
audit report with dual dates 双重日期审计报告 @)pC3Vi^
audit reporting stage 审计报告阶段 ,Fn;*
audit responsibility 审计责任 |8` }8vo)
audit results 审计结果 ZF7n]LgSc&
audit risk 审计风险 7KgaXi3r
audit sampling 审计抽样 Ej(BE@6>s
audit sampling techniques 审计抽样方法,审计抽样技术 oCT,v 0+4O
audit strategies 审计策略 KI9Pw]]{-
audit summary 审计总结,审计小结 [ja^Bhu
audit team 审计小组 }a" =K%b<\
audit test 审计测试 >CvhTrPI
audit trail 审计轨迹 &M|rRd~*
audit work 审计工作 5{=+
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audit working paper 审计工作底稿 r_+Vb*|Y
audited financial statement 审计会计报表,已审计财务报表 P'KA-4!
Auditing Guidelines (the~) 审计规范指南 A@?0(
auditing standards 审计准则 3@~a)E}T
audit-oriented working paper (审计)业务类工作底稿 JD*HG]
authorisation 授权 tddwnpnSw
authorisation of transaction 交易的授权 v!I z&M:z
availability 可获得性 pA8bFtt
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balance 余额;差额;平衡 \GEz.Vb
balance sheet 资产负债表 ip?]&5s
bank 银行 h,\{s_b
bank account 银行账户,银行户头 6FDj :~
bank statement 银行对账单 It3k#A0
barter transaction 易货交易,以物换物交易 :Wbp|:N0
basis of audit 审计依据 5(<O?#P
basis of preparation (会计报表的)编制基础 ?NA$<0
book of account 账目,账簿 b
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borrowing 借款,贷款,借债 Ou[`)|>
branch 分支,分支机构,分店 |X@s {?
brought forward (账户余额等的)承上年,承上期,承上页 !/G}vu
budget 预算 .=:f]fs
building 建筑物;大楼 i ;B^I8
business conditions 业务情况,经营情况 n
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business licence (企业等的)营业执照 %U{6 `m
business relation 业务关系 <y7{bk~i
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