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 laFkOQI
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审计词汇英汉对照 _fMooI)U1
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ability to continue as a going concern 持续经营能力 ISq^V
acceptability 可接受性,可接受程度 RKjA`cJ
acceptable level of detection risk 检查风险的可接受水平 55,vmDd
acceptance of engagement 接受委托 oiFtPki
accepting the engagement for the first time 首次接受委托 \>YXPMIk
access to asset 对资产的接触 sjaG%f&h
according to 根据,依据,依照 4pc=MR
account balance 账户余额 sM?DNE^BvW
account for 对……进行会计处理,核算;解释 F$+_Z~yt3;
accounting 会计,会计学 rNgE/=X
accounting advisory serve 会计咨询服务 _a.Q@A4'
accounting firm 会计师事务所 6fkL@It
accounting information 会计信息,会计资料 E"w7/k#3}C
accounting period 会计期间 CdEJ/G:
accounting policies 会计政策 xX|-5cM;
accounting professional bodies 会计职业组织,会计职业团体 c*ytUI*
accounting records 会计记录 Z ,T TI>P
accounting responsibility 会计责任 $6Ty~.RP5H
accounting service 会计服务 BF]b
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accounting standards 会计准则 Kt`0vwkjvI
Accounting Standards for Business Enterprises 企业会计准则 R0m}I5Frs
accounting system 会计系统 -MOf[f^
accounting treatment 会计处理 Zu+Z7@$}/
accuracy 准确性,精确性 Ex<-<tY
additional audit procedures 追加审计程序 y<#y3M!\
addressee 收件人,收信人 T1e}WJbFE
Administration of State-owned Assets (the~) 国有资产管理局 F]~`57
administrative laws and regulations 行政法规 $ cK9E:v
adverse impact 不利影响,负面影响 RS$:]hxd>_
adverse opinion 反对意见 ,:;_j<g`e
advisory group 咨询组,顾问组 -M/ny-;`}
agency fee 代理费,代理费用 43P?f+IYrk
aggregate 总计,合计为…… \wnQ[UNjP
alternation of document and record 变造文件和记录 W=G[hT5L{
alternative audit procedures 替代审计程序,备选审计程序 6lZhV[~Z/
amend 修改,修订 l(<o,Uv[`
amortisation 摊销 4Ly!:GH3T
analytical capacity 分析能力 YE0s5bB6
analytical procedures 分析性程序 LiN{^g^fx
annual financial statements 年度会计报表,年度财务报表 ^WUF3Q**OU
appendix 附录,附表 UUA7m$F1
applicable 适用的 SM@1<OCc
applicable laws and regulations 适用的法规 FTk!Mn88
application systems 应用系统 <0lfkeD
apply consistently 一贯地执行,一贯地实施 .Cm wR$u&
appropriate 适当的,合适的; JEBx|U$'Y
征用,挪用 67J=#%\
appropriate authorization 适当的授权 4}=]QQoE
appropriateness of audit evidence 审计证据的适当性 O'j;"l~H|
approval 批准,核准 MMcHzRF
assertion (会计报表上的)认定;确认 H!
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 B8C"i%8V)
asset 资产,财产 *t*yozN
asset restructuring 资产重组 }_Jai4O
assignment of duties 职责的划分 }rOO[,?Y
assistant 助理,助理人员 am@\$Sa4
associated company 联属公司,联营公司 o/9 V1"
association 联合,结合;协会,社团 !d"J,. )
assumption 假设,假定 P$w0.XZa
at a given date 在某一特定时日 w3B*%x)
attestation 鉴证,公证 %>pgl
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attestation service 鉴证服务 UT>\u
audit adjustment 审计调整 PUucYc
audit areas 审计领域 Ag}>gbz~G
audit conclusion 审计结论 cMtkdIO
audit effectiveness 审计效果 6rPe\'n=B
audit efficiency 审计效率 {{giSW'
audit engagement letter 审计业务约定书 ,qaI
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audit evidence 审计证据 [}+
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audit fee 审计费 6Zkus20
audit files 审计档案 .dl1sv
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audit findings 审计中发现的事项 L,\ Yj
audit implementation stage 审计实施阶段 Yuh t<:`
audit mark 审计标识 0
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audit materiality 审计重要性 3hb1^HNT
audit method 审计方法 dG6Mo76
audit objective 审计目标,审计目的 m&o&XVC
audit of financial statements 会计报表审计,财务报表审计 8l)^#"ySA
audit opinion 审计意见 'w!Hjq]$
audit period 被审计期间,被审计年度 > \KBXS}
audit plan 审计计划 lE%0i
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audit planning 编制审计计划,制定审计计划,审计计划 o6oZk0
audit planning stage 审计计划阶段 7GE.>h5
audit procedure 审计程序 ^[d)Hk}L
audit programme 审计程序表,具体审计计划 Qt!l-/flh
audit report 审计报告 v{&c
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 !3d+"tL
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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 _
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audit report with dual dates 双重日期审计报告 8n1Sy7K!;
audit reporting stage 审计报告阶段 <Gs)~T#'
audit responsibility 审计责任 =>/aM7]
audit results 审计结果 "y>l2V,4j%
audit risk 审计风险 =yvyd0|35
audit sampling 审计抽样 u["Pg
audit sampling techniques 审计抽样方法,审计抽样技术 piY=(y&3
audit strategies 审计策略 k\1q Jr
audit summary 审计总结,审计小结 QH#|R92:
audit team 审计小组 :`oYD
audit test 审计测试 @[.%A;E4
audit trail 审计轨迹 _s<eqCBV
audit work 审计工作 IjJ3./L!5
audit working paper 审计工作底稿 Mg-Kh}U
audited financial statement 审计会计报表,已审计财务报表 i]xyD '0
Auditing Guidelines (the~) 审计规范指南 " c}pY ^(
auditing standards 审计准则 StaX~J6=
audit-oriented working paper (审计)业务类工作底稿 s+o/:rrxY
authorisation 授权 D|6prC%/
authorisation of transaction 交易的授权 nv@$'uQRp
availability 可获得性 V$<
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balance 余额;差额;平衡 j$Gb>Ex>
balance sheet 资产负债表 ?$
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bank 银行 [2.pZB
bank account 银行账户,银行户头 ~kw[Aw3?D\
bank statement 银行对账单 (fb&5=Wzw
barter transaction 易货交易,以物换物交易 (&+
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basis of audit 审计依据 ;
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basis of preparation (会计报表的)编制基础 ImyB4welo
book of account 账目,账簿 OBl-6W
borrowing 借款,贷款,借债 Y
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branch 分支,分支机构,分店 P+,\x&Vr
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 <~vamim#K
building 建筑物;大楼 S1*n4w.H
business conditions 业务情况,经营情况 .B_)w:oF
business licence (企业等的)营业执照 w/E4wp
business relation 业务关系 m3\lm@`)O
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