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 y'(;!5w
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审计词汇英汉对照 4YKb~1qkk
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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 s{gdTG6v`
acceptable level of detection risk 检查风险的可接受水平 !?]NMf_
acceptance of engagement 接受委托 !bQ5CB
accepting the engagement for the first time 首次接受委托 'peFT[1>(
access to asset 对资产的接触 7dAa~!/(
according to 根据,依据,依照 ZMbv1*Vt
account balance 账户余额 (}'0K?
account for 对……进行会计处理,核算;解释 5=l Ava#
accounting 会计,会计学 18F7;d N8
accounting advisory serve 会计咨询服务 ^"l4
accounting firm 会计师事务所 kYx|`-PA<r
accounting information 会计信息,会计资料 dqcfs/XhP
accounting period 会计期间 |06G)r&
accounting policies 会计政策 F e8xOo6
accounting professional bodies 会计职业组织,会计职业团体 )wmXicURC
accounting records 会计记录 U)N;=gr\
accounting responsibility 会计责任 ]@Q14
accounting service 会计服务 Wa
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accounting standards 会计准则 iB{O"l@w
Accounting Standards for Business Enterprises 企业会计准则 B|#"dhT
accounting system 会计系统 9^XT,2Wwf
accounting treatment 会计处理 Y8(g8RN
accuracy 准确性,精确性 [@Y?'={qE
additional audit procedures 追加审计程序 V*LpO8=
addressee 收件人,收信人 #k*e>d$
Administration of State-owned Assets (the~) 国有资产管理局 {l![{
administrative laws and regulations 行政法规 0Bb amU
adverse impact 不利影响,负面影响 7h,SX]4Q
adverse opinion 反对意见 a>6!?:Rj
advisory group 咨询组,顾问组 m;k' j@:
agency fee 代理费,代理费用 ur"ckuG!9
aggregate 总计,合计为…… /=i^Bgh4
alternation of document and record 变造文件和记录 1jO/"d.8n
alternative audit procedures 替代审计程序,备选审计程序 >tYptRP
amend 修改,修订 ]hc.cj`\W&
amortisation 摊销 }m(u oT~
analytical capacity 分析能力 ~#N^@a
analytical procedures 分析性程序 }3ty2D#/:
annual financial statements 年度会计报表,年度财务报表 Jk 0;<2j
appendix 附录,附表 EX=Q(} 9F<
applicable 适用的 o=7 -&F.
applicable laws and regulations 适用的法规 Od)]FvO
application systems 应用系统 v~9PS2
apply consistently 一贯地执行,一贯地实施 U8;k6WT|
appropriate 适当的,合适的; [PdatL2
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appropriate authorization 适当的授权 ZU5hHah.t
appropriateness of audit evidence 审计证据的适当性 fMy7pXa_
approval 批准,核准 KYZ/b8C
assertion (会计报表上的)认定;确认 5F18/:\n
assessed level of control risk 对控制风险的评估,控制风险的评估水平 "oz qfh
asset 资产,财产
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asset restructuring 资产重组 9m/v^
assignment of duties 职责的划分 +' QX`
assistant 助理,助理人员 "l"zbW WOH
associated company 联属公司,联营公司 g kT`C
association 联合,结合;协会,社团 bODCC5yL
assumption 假设,假定 W c{<DE?J
at a given date 在某一特定时日 ]%!:'#
attestation 鉴证,公证 E.R,'Y;x
attestation service 鉴证服务 7LbBS:@3z_
audit adjustment 审计调整 eF823cH2x_
audit areas 审计领域 KY~p>Jmh
audit conclusion 审计结论 cQ} ,q+GR~
audit effectiveness 审计效果 IVjH.BzH9
audit efficiency 审计效率 +mIO*UQi
audit engagement letter 审计业务约定书 Tu"bbc
audit evidence 审计证据 C4Z}WBS(
audit fee 审计费 ^~'tQ}]!"
audit files 审计档案 %}elh79H*
audit findings 审计中发现的事项 &Op_!]8`U
audit implementation stage 审计实施阶段 /zJDQ'k0
audit mark 审计标识 W<_9*{|E;
audit materiality 审计重要性 ry)g<OA
audit method 审计方法 roSdcQTeT
audit objective 审计目标,审计目的 WhQK3hnm
audit of financial statements 会计报表审计,财务报表审计 bFD
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audit opinion 审计意见 I|8'#QX
audit period 被审计期间,被审计年度 +m8CN(c
audit plan 审计计划 n;+CV~
audit planning 编制审计计划,制定审计计划,审计计划 4
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audit planning stage 审计计划阶段 C-O~Oi l
audit procedure 审计程序 ]/g&y5RG
audit programme 审计程序表,具体审计计划 JcV'O)&
audit report 审计报告 X67^@~l
audit report with a disclaimer of opinion 拒绝表示意见审计报告 -!V+>.Oh
audit report with a qualified opinion 有保留意见的审计报告 Mm7;'Zbg
audit report with an adverse opinion 否定意见的审计报告 I8~ .Vu2
audit report with dual dates 双重日期审计报告 3>asl54
audit reporting stage 审计报告阶段 a@4
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audit responsibility 审计责任 J< Ljg<t+
audit results 审计结果 PIOG|E
audit risk 审计风险 }.*"ezaZw
audit sampling 审计抽样 6bPoC$<Z
audit sampling techniques 审计抽样方法,审计抽样技术 nYy%=B|>
audit strategies 审计策略 }9=X*'BO
audit summary 审计总结,审计小结
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audit team 审计小组 A.- j5C4
audit test 审计测试 }\
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audit trail 审计轨迹 d ? Uj3G
audit work 审计工作 @2(7
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audit working paper 审计工作底稿 zy8Z68%E`*
audited financial statement 审计会计报表,已审计财务报表 6="Qwrk
Auditing Guidelines (the~) 审计规范指南 J n>3c
auditing standards 审计准则 }Br=ea
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audit-oriented working paper (审计)业务类工作底稿 yBKEw(1
authorisation 授权 mv1g2f+
authorisation of transaction 交易的授权 B|I9Ex~L
availability 可获得性 +|0f7RB+R
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balance 余额;差额;平衡 iEx
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balance sheet 资产负债表 #Sg< 9xsW
bank 银行 fl@=h[g#t
bank account 银行账户,银行户头 |; [XZ ZZ
bank statement 银行对账单 h95a61a,Vy
barter transaction 易货交易,以物换物交易 1Jm'9iy3
basis of audit 审计依据 ~?6M4!u
basis of preparation (会计报表的)编制基础 &[yW}uV<7
book of account 账目,账簿 s8:-*VR9
borrowing 借款,贷款,借债 78~;j1^6u
branch 分支,分支机构,分店 wqnrN6$jf
brought forward (账户余额等的)承上年,承上期,承上页 SHow~wxw
budget 预算 )70i/%}7
building 建筑物;大楼 }R&5Ye
business conditions 业务情况,经营情况 >PbB /->
business licence (企业等的)营业执照 Ty&Ok*
business relation 业务关系 2K:Rrn/cR
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