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 P$z8TDCH
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 0Lcd@3XL
acceptability 可接受性,可接受程度 ({=:
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acceptable level of detection risk 检查风险的可接受水平 v'Y)~Kv@!
acceptance of engagement 接受委托 Bbuy
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accepting the engagement for the first time 首次接受委托 &6%%_Lw$
access to asset 对资产的接触 hhjT{>je
according to 根据,依据,依照 q]F2bo
account balance 账户余额 Kn~f$1
account for 对……进行会计处理,核算;解释 6u>${}
accounting 会计,会计学 90OSe{
accounting advisory serve 会计咨询服务 jbx@ty
accounting firm 会计师事务所 ]k~k6#),;
accounting information 会计信息,会计资料 KKm&~^c
accounting period 会计期间 l
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accounting policies 会计政策 mY9^W
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accounting professional bodies 会计职业组织,会计职业团体 ()1\b
accounting records 会计记录 :wiQ^ea
accounting responsibility 会计责任 +*"u(7AV
accounting service 会计服务 W]Z;=-CBr
accounting standards 会计准则 h$[}lZDg
Accounting Standards for Business Enterprises 企业会计准则 g{K*EL<
accounting system 会计系统 {qO[93yg)/
accounting treatment 会计处理 _@I<H\^
accuracy 准确性,精确性 + v. I|c
additional audit procedures 追加审计程序 }RX[J0Prq~
addressee 收件人,收信人 #({0HFSC:j
Administration of State-owned Assets (the~) 国有资产管理局 sE87}Lz
administrative laws and regulations 行政法规 @]r,cPx0Y
adverse impact 不利影响,负面影响 X`kTbIZ|
adverse opinion 反对意见 4%L`~J4 wr
advisory group 咨询组,顾问组 $$7Mq*a>
agency fee 代理费,代理费用 G+Ft2/+\
aggregate 总计,合计为…… 6gz
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alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 wc7gOrPpm
amend 修改,修订 nX(
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amortisation 摊销 9\9:)q
analytical capacity 分析能力 94bmKV_
analytical procedures 分析性程序 f7B)iI!
annual financial statements 年度会计报表,年度财务报表 W]E6<y'
appendix 附录,附表 )xgOl*D
applicable 适用的 dg[&5D1Q
applicable laws and regulations 适用的法规 c#'t][Ii
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 Bw^*6P^l
appropriate 适当的,合适的; $X1T!i[.X
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appropriate authorization 适当的授权 &AR@5M u
appropriateness of audit evidence 审计证据的适当性 LIfQh
approval 批准,核准 'Fi\Qk'D@
assertion (会计报表上的)认定;确认 $ M?VJ\8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (tQ#(
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asset 资产,财产 eXo
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asset restructuring 资产重组 M*M,Z
assignment of duties 职责的划分 J3Ipk-'lx
assistant 助理,助理人员 ;Fw{p{7<
associated company 联属公司,联营公司 %M"rc4Xd
association 联合,结合;协会,社团 v@_}R_pX
assumption 假设,假定 d/I,`
at a given date 在某一特定时日 l/?Jp+]
attestation 鉴证,公证 jK`b6:#(,
attestation service 鉴证服务 s~N WJ*i
audit adjustment 审计调整 t>nx#ErS
audit areas 审计领域 >bQ'*!
audit conclusion 审计结论 8T ?=_|
audit effectiveness 审计效果 )b^yAzL?
audit efficiency 审计效率 ^0oOiZs
audit engagement letter 审计业务约定书 z%ZAN-
audit evidence 审计证据 f(}?Sp_
audit fee 审计费 9!CD25u
audit files 审计档案 V~nqPh!Jc
audit findings 审计中发现的事项 "u#,#z_
audit implementation stage 审计实施阶段 jz
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audit mark 审计标识 AQAZ+g(IK
audit materiality 审计重要性 '
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audit method 审计方法 tf1iRXf8
audit objective 审计目标,审计目的 l/WQqT
audit of financial statements 会计报表审计,财务报表审计 Y3%_IwSJ|
audit opinion 审计意见 dMn0nc+
audit period 被审计期间,被审计年度 A7U]wW9
audit plan 审计计划 | ]#PF*
audit planning 编制审计计划,制定审计计划,审计计划 ScN'|Ia.-
audit planning stage 审计计划阶段 pBo=omQV
audit procedure 审计程序 3a|I| NP
audit programme 审计程序表,具体审计计划 l1_hD,4
audit report 审计报告 B=vBJC)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )96tBA%u
audit report with a qualified opinion 有保留意见的审计报告 )
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audit report with an adverse opinion 否定意见的审计报告 @\ udaZc
audit report with dual dates 双重日期审计报告 JDbRv'F:(
audit reporting stage 审计报告阶段 94uAt&&b(
audit responsibility 审计责任 }
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audit results 审计结果 =r1-M.*a.M
audit risk 审计风险 `i~kW
audit sampling 审计抽样 `MD%VHQ9U
audit sampling techniques 审计抽样方法,审计抽样技术 6*W7I-A
audit strategies 审计策略
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audit summary 审计总结,审计小结 &YiUhK
audit team 审计小组 ,)u1r3@I^
audit test 审计测试 TwdY6E3`
audit trail 审计轨迹 E@.daUo
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audit work 审计工作 (:|g"8mQm
audit working paper 审计工作底稿 qcVmt1"
audited financial statement 审计会计报表,已审计财务报表 KE$I!$zO
Auditing Guidelines (the~) 审计规范指南 OSu/!Iv\
auditing standards 审计准则 BIQQJLu
audit-oriented working paper (审计)业务类工作底稿 Bp:PAy
authorisation 授权 eDkJ+5b
authorisation of transaction 交易的授权 $I*<gn9
availability 可获得性 !xD$U/%c
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balance 余额;差额;平衡 lE=&hba
balance sheet 资产负债表 V*d@@%u**
bank 银行 S{d]0
bank account 银行账户,银行户头 IuV7~w
bank statement 银行对账单 !c2
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barter transaction 易货交易,以物换物交易 s:/Wz39SY3
basis of audit 审计依据 DH
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basis of preparation (会计报表的)编制基础 xj<
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book of account 账目,账簿 Xtk3~@
borrowing 借款,贷款,借债 O3/w@q Q
branch 分支,分支机构,分店 L9Z\|L5
brought forward (账户余额等的)承上年,承上期,承上页 \281X
budget 预算 rbw~Ml0
building 建筑物;大楼 /mK."5-cm
business conditions 业务情况,经营情况 DeK&_)g| Z
business licence (企业等的)营业执照 xoe/I[P]U
business relation 业务关系 ^1w<wB\B
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