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 BR`ygrfe
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审计词汇英汉对照 ^2D1`,|N
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A >SF Uy\3
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ability to continue as a going concern 持续经营能力 Jzji&A~
acceptability 可接受性,可接受程度 MM_k
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acceptable level of detection risk 检查风险的可接受水平 IY'=DePd
acceptance of engagement 接受委托 Qj{8?lew
accepting the engagement for the first time 首次接受委托 :$;Fhf<5
access to asset 对资产的接触 |y;}zQB-dH
according to 根据,依据,依照 >eQr<-8
account balance 账户余额 BF*kb2"GZ6
account for 对……进行会计处理,核算;解释 Y_&g="`Q
accounting 会计,会计学 5@IB39
accounting advisory serve 会计咨询服务 "xI"
accounting firm 会计师事务所 RcG0 8p.)
accounting information 会计信息,会计资料 rEhX/(n#
accounting period 会计期间 lz#GbXn.
accounting policies 会计政策 /@ !CKh`
accounting professional bodies 会计职业组织,会计职业团体 >2$5eI
accounting records 会计记录 |:[tNs*,O
accounting responsibility 会计责任 W:,4 :|3
accounting service 会计服务 ;h6v@)#GX
accounting standards 会计准则 x9/H/'
Accounting Standards for Business Enterprises 企业会计准则 @bM2{Rh:
accounting system 会计系统 FuG4F
accounting treatment 会计处理 00I}o%akO
accuracy 准确性,精确性 b5$Jf
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additional audit procedures 追加审计程序 ]xC#rwHUC
addressee 收件人,收信人 Xp\/YJOibd
Administration of State-owned Assets (the~) 国有资产管理局 Ee)[\Qjn
administrative laws and regulations 行政法规 M#"524Nz
adverse impact 不利影响,负面影响 AqKz$
adverse opinion 反对意见 1_fZm+oW!
advisory group 咨询组,顾问组 ;AR{@Fu.
agency fee 代理费,代理费用 d2oh/j6`TA
aggregate 总计,合计为…… O ,rwP
alternation of document and record 变造文件和记录 t*z~5_/
alternative audit procedures 替代审计程序,备选审计程序 2XTPBZNe
amend 修改,修订 M` q?Fk
amortisation 摊销 IEKU-k7}Z
analytical capacity 分析能力 HX'FYt/?t
analytical procedures 分析性程序 [b%:.bjY
annual financial statements 年度会计报表,年度财务报表 /MY9
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appendix 附录,附表 [Vd[-
applicable 适用的 NaVQ9ku7VW
applicable laws and regulations 适用的法规 E
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application systems 应用系统 \k;`}3uO
apply consistently 一贯地执行,一贯地实施 b KTcZG
appropriate 适当的,合适的; F:*W5xX
征用,挪用 Y2xL>
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appropriate authorization 适当的授权 Vfv@7@q
appropriateness of audit evidence 审计证据的适当性 <VD8bTk
approval 批准,核准 5MFxo63
assertion (会计报表上的)认定;确认 X37 L\e[c
assessed level of control risk 对控制风险的评估,控制风险的评估水平 8N:owK
asset 资产,财产 >fH=DOz$&
asset restructuring 资产重组 :[ k4Z]t8
assignment of duties 职责的划分 $0bjKy
assistant 助理,助理人员 <;E
associated company 联属公司,联营公司 ?$f)&O
association 联合,结合;协会,社团 d(g^M1
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assumption 假设,假定 +/#Ei'do
at a given date 在某一特定时日 1;Pv0&[q/
attestation 鉴证,公证 .sQ=;w/ZA
attestation service 鉴证服务 #cj6{%c4
audit adjustment 审计调整 W@yJAQ
audit areas 审计领域 |F9z,cc"
audit conclusion 审计结论 Q{k
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audit effectiveness 审计效果
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audit efficiency 审计效率 K3\#E/Ox
audit engagement letter 审计业务约定书 3 ?Y|
audit evidence 审计证据 J_>w 3
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audit fee 审计费 }FzqW*4~
audit files 审计档案 ;<UW A.
audit findings 审计中发现的事项 d
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audit implementation stage 审计实施阶段 sp@E8G%xO
audit mark 审计标识 JG9` h#
audit materiality 审计重要性 ]skkoM
audit method 审计方法 ?<G]&EK~~]
audit objective 审计目标,审计目的 =6aS&B(SN
audit of financial statements 会计报表审计,财务报表审计 c/_+o;Bc
audit opinion 审计意见 )DYI
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audit period 被审计期间,被审计年度 \rVQQ|l
audit plan 审计计划 0IQ'3_
audit planning 编制审计计划,制定审计计划,审计计划 ^F:k3,_[
audit planning stage 审计计划阶段 AfG/JWSo}
audit procedure 审计程序 ?$e9<lsQq)
audit programme 审计程序表,具体审计计划 iCHt1VV]
audit report 审计报告 -s9P8W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )K'N(w
audit report with a qualified opinion 有保留意见的审计报告 q>w)"Dd
audit report with an adverse opinion 否定意见的审计报告 <>m }}^
audit report with dual dates 双重日期审计报告 $9S(_xdI&
audit reporting stage 审计报告阶段 a>mm+L8y
audit responsibility 审计责任 PMfkA!.Y
audit results 审计结果 4%1
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audit risk 审计风险 6sa"O89
audit sampling 审计抽样 N)&4Hy
audit sampling techniques 审计抽样方法,审计抽样技术 w[6J
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audit strategies 审计策略 &Wf3~hmo
audit summary 审计总结,审计小结 Yq(G;mjM
audit team 审计小组 !"+'A)Nve
audit test 审计测试 O@?kT;B
audit trail 审计轨迹 \,J/ r!
audit work 审计工作 :>itXD!
audit working paper 审计工作底稿 c\% r38
audited financial statement 审计会计报表,已审计财务报表 o[H{(f1%
Auditing Guidelines (the~) 审计规范指南 [o*7FEM|<
auditing standards 审计准则 Fu^^i&
audit-oriented working paper (审计)业务类工作底稿 JWA@
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authorisation 授权 "_2Ng<2
authorisation of transaction 交易的授权 B75k^ohfj
availability 可获得性 5s{ABJ\@V
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balance 余额;差额;平衡 sBV4)xM
balance sheet 资产负债表 v=('{/^~>
bank 银行 3B
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bank account 银行账户,银行户头 5wUUx#
bank statement 银行对账单 Jk0r&t7
barter transaction 易货交易,以物换物交易 y<b{Ji e
basis of audit 审计依据 p _d:eZ
basis of preparation (会计报表的)编制基础 w1UA?+43
book of account 账目,账簿
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borrowing 借款,贷款,借债 v
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branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 o!Rd ^
budget 预算 .Vq)zi1<
building 建筑物;大楼 i|1^+;
business conditions 业务情况,经营情况 8BvonYt=8
business licence (企业等的)营业执照 |AC1\)2tT
business relation 业务关系 "(qw-ki
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