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 t1p}
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审计词汇英汉对照 hNB;29r~
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ability to continue as a going concern 持续经营能力 <N"t[N70;
acceptability 可接受性,可接受程度 Mw!?2G[|
acceptable level of detection risk 检查风险的可接受水平 <apsG7(7
acceptance of engagement 接受委托 a,o)i8G9R<
accepting the engagement for the first time 首次接受委托 P_+S;(QQ~d
access to asset 对资产的接触 md7Aqh
according to 根据,依据,依照 Saa
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account balance 账户余额 J 2%^%5&0
account for 对……进行会计处理,核算;解释 ?&Si
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accounting 会计,会计学 @`2<^-r\
accounting advisory serve 会计咨询服务 jI@0jxF
accounting firm 会计师事务所 cSCO7L2E18
accounting information 会计信息,会计资料 TkhbnO g6
accounting period 会计期间 ]c{Zh?0
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 5;{d*L
accounting records 会计记录 )t={+^Xe
accounting responsibility 会计责任 0-"p
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accounting service 会计服务 B`OggdE
accounting standards 会计准则 :P`sK&b_
Accounting Standards for Business Enterprises 企业会计准则 %Qc#v$;+J
accounting system 会计系统 /6}4<~~4TA
accounting treatment 会计处理 |33pf7o
accuracy 准确性,精确性 Et@= <g
additional audit procedures 追加审计程序 N8(xz-6
addressee 收件人,收信人 kRNr`yfN
Administration of State-owned Assets (the~) 国有资产管理局 Mt)~:V+:
administrative laws and regulations 行政法规 qF=D,Dlz
adverse impact 不利影响,负面影响 =zXpeo&|m
adverse opinion 反对意见 x!bFbi#!"
advisory group 咨询组,顾问组 3:jKuOX
agency fee 代理费,代理费用 ?H1I,]Di
aggregate 总计,合计为…… AbUPJF"F
alternation of document and record 变造文件和记录 9F
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alternative audit procedures 替代审计程序,备选审计程序 %)*!(%\S*3
amend 修改,修订 M$#zvcp
amortisation 摊销 `Bx3grZ
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analytical capacity 分析能力 gWA)V*}f
analytical procedures 分析性程序 pI7\]e
annual financial statements 年度会计报表,年度财务报表 )c5M;/s
appendix 附录,附表 QlIg'B6
applicable 适用的 s$6zA
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applicable laws and regulations 适用的法规 1C+Y|p?K
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application systems 应用系统 '-3A
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apply consistently 一贯地执行,一贯地实施 ;RZ@t6^
appropriate 适当的,合适的; w[\*\'Vm0
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appropriate authorization 适当的授权 [CBA Lj5
appropriateness of audit evidence 审计证据的适当性 CJg &
approval 批准,核准 kCxmC<34
assertion (会计报表上的)认定;确认 Z `O.JE
assessed level of control risk 对控制风险的评估,控制风险的评估水平 {g\Yy(r
asset 资产,财产 E+V^5Z:u
asset restructuring 资产重组 >
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assignment of duties 职责的划分 :k8>)x]
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assistant 助理,助理人员 7{f&L'
associated company 联属公司,联营公司 1g9Qvz3
association 联合,结合;协会,社团
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assumption 假设,假定 0z/tceW
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at a given date 在某一特定时日 G40,KCa
attestation 鉴证,公证 ??12
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attestation service 鉴证服务 3 1KMn
audit adjustment 审计调整 AuUT 'E@E
audit areas 审计领域 _1hc^j
audit conclusion 审计结论 ZH/^``[.
audit effectiveness 审计效果 PXm{GLXRS;
audit efficiency 审计效率 xB3
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audit engagement letter 审计业务约定书 rZ 9bz}K
audit evidence 审计证据 7&XU]I
audit fee 审计费 lxj_(Uo
audit files 审计档案 =$Sf]L
audit findings 审计中发现的事项 Gnp,~F"
audit implementation stage 审计实施阶段 i;lzFu)G
audit mark 审计标识 rmpJG|(
audit materiality 审计重要性 l"o@.C}f/
audit method 审计方法 'x<gC"0A
audit objective 审计目标,审计目的 f'F:U^
audit of financial statements 会计报表审计,财务报表审计 #9O
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audit opinion 审计意见
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audit period 被审计期间,被审计年度 y;Q_8|,F
audit plan 审计计划 3!Zd]1$
audit planning 编制审计计划,制定审计计划,审计计划 /ivt 8Uiw
audit planning stage 审计计划阶段 ,=B
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audit procedure 审计程序 \2-!%i,
audit programme 审计程序表,具体审计计划 _o~<f)E[9
audit report 审计报告 NZ9=hI;iM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 3ag*dBbs
audit report with a qualified opinion 有保留意见的审计报告 ps"crV-W
audit report with an adverse opinion 否定意见的审计报告 ,&
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audit report with dual dates 双重日期审计报告 5fv eQI~!
audit reporting stage 审计报告阶段 QXishHk&
audit responsibility 审计责任 ZJsc ?*@
audit results 审计结果 wX8T;bo&
audit risk 审计风险 +`kfcA#pi
audit sampling 审计抽样 ;4 R1
audit sampling techniques 审计抽样方法,审计抽样技术 IGE
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audit strategies 审计策略 ,Bp\ i
audit summary 审计总结,审计小结 T9KzVxHp5
audit team 审计小组 Z/sB72K1
audit test 审计测试 m46Q%hwV
audit trail 审计轨迹 G^p>fy~
audit work 审计工作 tS#EqMf&o
audit working paper 审计工作底稿 =#^%; 6 6z
audited financial statement 审计会计报表,已审计财务报表 t9&)9,my
Auditing Guidelines (the~) 审计规范指南 D#x D-c
auditing standards 审计准则 )b"H]"
audit-oriented working paper (审计)业务类工作底稿 c 6}d{B[
authorisation 授权 Vi23pDZ5
authorisation of transaction 交易的授权 /tc*jXB
availability 可获得性 ~l}rYi>g%
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balance 余额;差额;平衡 hdW",Bf'
balance sheet 资产负债表 W
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bank 银行 i&-g 0
bank account 银行账户,银行户头 "w9`UFu%^e
bank statement 银行对账单 ,IA0n79
barter transaction 易货交易,以物换物交易 `Q1S8i$
basis of audit 审计依据 Q7&Yy25
basis of preparation (会计报表的)编制基础 yX$I<L<Suz
book of account 账目,账簿 BZQ98"Fz*
borrowing 借款,贷款,借债 <?&GB
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branch 分支,分支机构,分店 l?NRQTG
brought forward (账户余额等的)承上年,承上期,承上页 bsC~
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budget 预算 A1{P"p!
building 建筑物;大楼 Zn1+} Z@I
business conditions 业务情况,经营情况 Z8(1QU,~2
business licence (企业等的)营业执照 #w*1 !
business relation 业务关系 <_uLf9ja
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