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 U#u=9%'
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审计词汇英汉对照 gB&8TE~Y
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ability to continue as a going concern 持续经营能力 ?4[IIX-
acceptability 可接受性,可接受程度 b3h3$kIYN
acceptable level of detection risk 检查风险的可接受水平 *2?-6
acceptance of engagement 接受委托 z'W8t|m}Pb
accepting the engagement for the first time 首次接受委托 6>fQe8Y
access to asset 对资产的接触 a/k0(
according to 根据,依据,依照 <]SI-
account balance 账户余额 $X>$)U'p&-
account for 对……进行会计处理,核算;解释 DX*eN"z[
accounting 会计,会计学 &B3[:nS2
accounting advisory serve 会计咨询服务 Epl\(
accounting firm 会计师事务所 +1te 8P*
accounting information 会计信息,会计资料 c2tf7fkH
accounting period 会计期间 d,hKy2
accounting policies 会计政策 ;$VQRXq
accounting professional bodies 会计职业组织,会计职业团体 *-zOQ=Y
accounting records 会计记录 + YjK#
accounting responsibility 会计责任 <\9M+
accounting service 会计服务 bm</qF'T6
accounting standards 会计准则 {mkD{2)KQ
Accounting Standards for Business Enterprises 企业会计准则 :4 &q2-
accounting system 会计系统 B@8M2Pl
accounting treatment 会计处理 h@^d
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accuracy 准确性,精确性 !"G|y4O
additional audit procedures 追加审计程序 5>S<9A|Q
addressee 收件人,收信人 eB]R<a60
Administration of State-owned Assets (the~) 国有资产管理局 6JCq?:#ab
administrative laws and regulations 行政法规 :vsF4
adverse impact 不利影响,负面影响 (]Pr[xB
adverse opinion 反对意见 ::lD7@Wg
advisory group 咨询组,顾问组 vmY 88Kx&S
agency fee 代理费,代理费用 MYmH?A
aggregate 总计,合计为…… pZ IDGy=~
alternation of document and record 变造文件和记录 , sOdc!![
alternative audit procedures 替代审计程序,备选审计程序 Im<i.a
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amend 修改,修订 b W/^
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amortisation 摊销 qubyZ8hx
analytical capacity 分析能力 y|+n77[Gv
analytical procedures 分析性程序 ~8j4IO(
annual financial statements 年度会计报表,年度财务报表 =!~6RwwwY
appendix 附录,附表 C{5bG=Sg~
applicable 适用的 |})7\o
applicable laws and regulations 适用的法规 JM&:dzyIP
application systems 应用系统 /'ukeK+'
apply consistently 一贯地执行,一贯地实施 5, j&-{0W
appropriate 适当的,合适的; GY3g`M
征用,挪用 Wf}x"*
appropriate authorization 适当的授权 k>'c4ay290
appropriateness of audit evidence 审计证据的适当性 t=6[FK
approval 批准,核准 RyN}Gz/YN
assertion (会计报表上的)认定;确认 pE~>k:
assessed level of control risk 对控制风险的评估,控制风险的评估水平 pSPVY2qKX
asset 资产,财产 N!TC}#}l
asset restructuring 资产重组 v5/2-<6x
assignment of duties 职责的划分 x+%(z8wD
assistant 助理,助理人员 {'^!S"9x
associated company 联属公司,联营公司 :
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association 联合,结合;协会,社团 V+Tu{fFF7E
assumption 假设,假定 zG|#__=
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at a given date 在某一特定时日 PdkS3Hz
attestation 鉴证,公证 JtB]EvpL}
attestation service 鉴证服务 f\zu7,GU
audit adjustment 审计调整 T+q3]
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audit areas 审计领域 (c'kZ9&
audit conclusion 审计结论 in[yrqFb7t
audit effectiveness 审计效果 `nvm>u~[Hq
audit efficiency 审计效率 S+LS!b
audit engagement letter 审计业务约定书 (H*EZ
audit evidence 审计证据 "lT>V)NB'
audit fee 审计费 Ibbpy++d[
audit files 审计档案 Wb;x
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audit findings 审计中发现的事项 B.T|e,g26
audit implementation stage 审计实施阶段 }23#z
audit mark 审计标识 #% 1|$V*:
audit materiality 审计重要性 R|,F C'
audit method 审计方法 UD+r{s/%
audit objective 审计目标,审计目的 y?}R,5k
audit of financial statements 会计报表审计,财务报表审计 Tg-HR8}X
audit opinion 审计意见 ?!{nN J
audit period 被审计期间,被审计年度 FZi'#(y
audit plan 审计计划 tnn,lWu|
audit planning 编制审计计划,制定审计计划,审计计划 g3h:oQCS
audit planning stage 审计计划阶段 _l$1@
audit procedure 审计程序 -IP 3I
audit programme 审计程序表,具体审计计划 ,RYahu
audit report 审计报告 >+3tOv3:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 jWX^h^n7K
audit report with a qualified opinion 有保留意见的审计报告 ZQ_&HmgRy
audit report with an adverse opinion 否定意见的审计报告 Cr;d
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audit report with dual dates 双重日期审计报告 f:K3 P[|
audit reporting stage 审计报告阶段 ;/-X;!a>
audit responsibility 审计责任 <8?jn*$;\
audit results 审计结果 MB#KLTwnT
audit risk 审计风险 _XP3|
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audit sampling 审计抽样 jwW6m@+
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 /Sn>{ &
audit summary 审计总结,审计小结 3v:c".O2O
audit team 审计小组 re%MT@L#
audit test 审计测试 `(dRb
audit trail 审计轨迹 t%'0uB#v1
audit work 审计工作 *9?T?S|^$F
audit working paper 审计工作底稿 n@e[5f9?x
audited financial statement 审计会计报表,已审计财务报表 B*,Qw_3dG
Auditing Guidelines (the~) 审计规范指南 eN?:3cP#l
auditing standards 审计准则 GO|EeM!i
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audit-oriented working paper (审计)业务类工作底稿 XY*KWO
authorisation 授权 B;6N.X(K
authorisation of transaction 交易的授权 6Y-sc*5
availability 可获得性 MV,;l94?%=
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balance 余额;差额;平衡 ~p'DPg4
balance sheet 资产负债表 h5>38Kd
bank 银行 DP-euz
bank account 银行账户,银行户头 w*-1*XNA
bank statement 银行对账单 6lKM5,Oa
barter transaction 易货交易,以物换物交易 ;^cc-bLvF
basis of audit 审计依据 %J
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basis of preparation (会计报表的)编制基础 `tjH#W`
book of account 账目,账簿 @m99xF\e
borrowing 借款,贷款,借债 H{4/~Z
branch 分支,分支机构,分店 ?->&)oAh
brought forward (账户余额等的)承上年,承上期,承上页 I$#)k^Q
budget 预算 YJ[Jo3M@j0
building 建筑物;大楼 =nTNL .SX
business conditions 业务情况,经营情况 (9X>E+0E
business licence (企业等的)营业执照 MY$-D+#/`
business relation 业务关系 S}T*g UO
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