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 &AoXv`l4
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审计词汇英汉对照 A
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ability to continue as a going concern 持续经营能力 WSW aq\9]8
acceptability 可接受性,可接受程度 sj0Hv d9
acceptable level of detection risk 检查风险的可接受水平 {LrezE4
acceptance of engagement 接受委托 $
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accepting the engagement for the first time 首次接受委托 v>;6pcp[F
access to asset 对资产的接触 G %Wjtrpj
according to 根据,依据,依照 Z_ak4C
account balance 账户余额 }gGcYRT
account for 对……进行会计处理,核算;解释 ,M5zhp$
accounting 会计,会计学 w)5eD+n\-
accounting advisory serve 会计咨询服务 3{]csZvW
accounting firm 会计师事务所 A@f`g[q
accounting information 会计信息,会计资料 tb"UGa
accounting period 会计期间 D
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accounting policies 会计政策 6rq:jvlx$
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 5O]ph[7
accounting responsibility 会计责任 <x53b/ft
accounting service 会计服务 Vj2]-]Cm
accounting standards 会计准则 @m<xpel
Accounting Standards for Business Enterprises 企业会计准则 Ip
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accounting system 会计系统 3tA6r
accounting treatment 会计处理 :BNqr[=b
accuracy 准确性,精确性 ")i4w{_y
additional audit procedures 追加审计程序 3.xsCcmP
addressee 收件人,收信人 ,_F1g<^@u
Administration of State-owned Assets (the~) 国有资产管理局 ri.;
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administrative laws and regulations 行政法规 &Plc
adverse impact 不利影响,负面影响 L|u\3.:
adverse opinion 反对意见 Pz:,q~
advisory group 咨询组,顾问组 Nw/4z$].J
agency fee 代理费,代理费用 ?WKFDL'_0j
aggregate 总计,合计为…… l> W?XH
alternation of document and record 变造文件和记录 wC}anq>>
alternative audit procedures 替代审计程序,备选审计程序 J)"2^?!&B
amend 修改,修订 K_
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amortisation 摊销 dNU i|IYm$
analytical capacity 分析能力 )4toBDg"
analytical procedures 分析性程序 wJNiw)C
annual financial statements 年度会计报表,年度财务报表 &&nvv &a
appendix 附录,附表 Vof[yL `
applicable 适用的 .Wc<(pfa
applicable laws and regulations 适用的法规 l#Ipo5=
application systems 应用系统 .-awl1 W
apply consistently 一贯地执行,一贯地实施 0L S,(v4
appropriate 适当的,合适的; -B* = V
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appropriate authorization 适当的授权 ~a^mLnY@
appropriateness of audit evidence 审计证据的适当性 [U5[;BNRD
approval 批准,核准 N^*%{[<5
assertion (会计报表上的)认定;确认 X3-pj<JLY
assessed level of control risk 对控制风险的评估,控制风险的评估水平 qRZv[T%*Q
asset 资产,财产 ^<}9#q/rt
asset restructuring 资产重组 |A0BYzlVc
assignment of duties 职责的划分 "3(""0Q
assistant 助理,助理人员 iP]KV.e'/C
associated company 联属公司,联营公司 M%92^;|`
association 联合,结合;协会,社团 07P/A^Mkx
assumption 假设,假定 l=GcgxD+"d
at a given date 在某一特定时日 T~8= =Z{[
attestation 鉴证,公证 4>-'w MW")
attestation service 鉴证服务 >E;kM
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audit adjustment 审计调整 <2"' R(4",
audit areas 审计领域 BiT
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audit conclusion 审计结论 Ti$G2dBO
audit effectiveness 审计效果 2Tec#eYe
audit efficiency 审计效率 zo6|1xq
audit engagement letter 审计业务约定书 -d1 YG[1|
audit evidence 审计证据 AJ}QS?p8s
audit fee 审计费 m!Cvd9X=
audit files 审计档案 $P&{DOiKS
audit findings 审计中发现的事项 =(2y$,6g?
audit implementation stage 审计实施阶段 LM\ H%=*L
audit mark 审计标识 Oi%\'biM
audit materiality 审计重要性 3`.*
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audit method 审计方法 R/ix,GC
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 T$rhz)_q
audit opinion 审计意见 `?E|frz[
audit period 被审计期间,被审计年度 >Q3_-yY+
audit plan 审计计划 55q!2>Jh.
audit planning 编制审计计划,制定审计计划,审计计划 Heh.CD)Q
audit planning stage 审计计划阶段 7
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audit procedure 审计程序 fGjYWw
audit programme 审计程序表,具体审计计划 Fn
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audit report 审计报告 P1C{G'cR
audit report with a disclaimer of opinion 拒绝表示意见审计报告 K)b@,/ 5
audit report with a qualified opinion 有保留意见的审计报告 G5*"P!@6
audit report with an adverse opinion 否定意见的审计报告 f#mNx
audit report with dual dates 双重日期审计报告 $~7uDq
audit reporting stage 审计报告阶段 `(tVwX4
audit responsibility 审计责任 dhrh "x_?:
audit results 审计结果 cD.afy
audit risk 审计风险 f euAT
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audit sampling 审计抽样 WbJ|]}hJ\
audit sampling techniques 审计抽样方法,审计抽样技术 HQ /D )D
audit strategies 审计策略 \
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audit summary 审计总结,审计小结 Fi+8| /5
audit team 审计小组 ~:FF"T>
audit test 审计测试 #qLsAw--Q
audit trail 审计轨迹 D/[;Y<X#V
audit work 审计工作 TOT#l6yqdd
audit working paper 审计工作底稿 CP0;<}k
audited financial statement 审计会计报表,已审计财务报表 /U$5'BoS
Auditing Guidelines (the~) 审计规范指南 F$/7X~*
auditing standards 审计准则 :2t0//@X
audit-oriented working paper (审计)业务类工作底稿 8c`EB-y
authorisation 授权 A@uU*]TqJ8
authorisation of transaction 交易的授权 mH.c`*
availability 可获得性 )J^5?A
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balance 余额;差额;平衡 r4 $<,~
balance sheet 资产负债表 <)$&V*\
bank 银行 &?[g8A
bank account 银行账户,银行户头 X9
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bank statement 银行对账单 f9K+o-P.h
barter transaction 易货交易,以物换物交易 :6gRoMb]
basis of audit 审计依据 v6U Gr4
basis of preparation (会计报表的)编制基础 zMke}2
book of account 账目,账簿 V15/~
borrowing 借款,贷款,借债 ;!S i_b2
branch 分支,分支机构,分店 HPMj+
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brought forward (账户余额等的)承上年,承上期,承上页 C'~Eq3
budget 预算 ^HhV?Iqg
building 建筑物;大楼 Sw.k,p*r
business conditions 业务情况,经营情况 n'To:
business licence (企业等的)营业执照 ~4+ICC
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business relation 业务关系 Mfn^v:Q#
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