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 j? BL8E'
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审计词汇英汉对照 h8UhrD<:
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ability to continue as a going concern 持续经营能力 A2ye
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acceptability 可接受性,可接受程度 }XBF#BN
acceptable level of detection risk 检查风险的可接受水平 L%v@|COQ3
acceptance of engagement 接受委托 As)?~
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accepting the engagement for the first time 首次接受委托 e#HPU
access to asset 对资产的接触 )b1hF
according to 根据,依据,依照 d {U%q
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account balance 账户余额 (
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account for 对……进行会计处理,核算;解释 rogy`mh\r2
accounting 会计,会计学 Lf%3-P
accounting advisory serve 会计咨询服务 zS;ruK%
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accounting firm 会计师事务所 O.Pp*sQ^
accounting information 会计信息,会计资料 p4z4[=-:
accounting period 会计期间 _@B?
accounting policies 会计政策 ~fkcal1@
accounting professional bodies 会计职业组织,会计职业团体 X:Z3R0
accounting records 会计记录 Iz+%wAZ|B6
accounting responsibility 会计责任 QY)p![6Fj
accounting service 会计服务 =a,qRO
accounting standards 会计准则 G$Mf(S'f
Accounting Standards for Business Enterprises 企业会计准则 !8UIyw
accounting system 会计系统 *Ze0V9$'
accounting treatment 会计处理 K]$PRg1|3
accuracy 准确性,精确性 e:
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additional audit procedures 追加审计程序 ~2rQ80_
addressee 收件人,收信人 aWTurnee^
Administration of State-owned Assets (the~) 国有资产管理局 h!Ss
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administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 ?X|q
adverse opinion 反对意见 Rf4K Rhi
advisory group 咨询组,顾问组 +&u/R')?6r
agency fee 代理费,代理费用 "W+>?u )
aggregate 总计,合计为…… VCc=dME
alternation of document and record 变造文件和记录 u=nd7:bv
alternative audit procedures 替代审计程序,备选审计程序 P,] ./m\J
amend 修改,修订 CJN~p]\
amortisation 摊销 *bp09XG
analytical capacity 分析能力 ++b[>};
analytical procedures 分析性程序 9cB+x`+Lu
annual financial statements 年度会计报表,年度财务报表 Mu/(Xp6 2
appendix 附录,附表 ,TWlg
applicable 适用的 NL:-3W7
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applicable laws and regulations 适用的法规 $#f_p-N
application systems 应用系统 h'em?fN(
apply consistently 一贯地执行,一贯地实施 +:^l|6%}
appropriate 适当的,合适的; |1CX?8)b=
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appropriate authorization 适当的授权 $`Gl
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appropriateness of audit evidence 审计证据的适当性 _(g0$vRP~
approval 批准,核准 h9 DUS,G9,
assertion (会计报表上的)认定;确认 pdJ]V`m
assessed level of control risk 对控制风险的评估,控制风险的评估水平 yH"i5L9
asset 资产,财产 -B-G$ii
asset restructuring 资产重组 L~/,;PHN
assignment of duties 职责的划分 =_BHpgL
assistant 助理,助理人员 Zfk]Z9YO
associated company 联属公司,联营公司 e
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association 联合,结合;协会,社团 I]d-WTd
assumption 假设,假定 b%MZfaU
at a given date 在某一特定时日 *y?6m,38V
attestation 鉴证,公证 $)NS]wJ]3
attestation service 鉴证服务 sm'_0EUg
audit adjustment 审计调整 =$4I}2
audit areas 审计领域 G?@W;o)
audit conclusion 审计结论 AR( gI]1
audit effectiveness 审计效果 ] :LlOv$
audit efficiency 审计效率 Az y`4
audit engagement letter 审计业务约定书 :AlvWf$d
audit evidence 审计证据 &1<[@:;
audit fee 审计费 5QK%BiDlr
audit files 审计档案 yq|yGf(4&
audit findings 审计中发现的事项 BAXu\a-C_
audit implementation stage 审计实施阶段 o3+s.7 "
audit mark 审计标识 zx<PX
audit materiality 审计重要性 kiJ=C2'&
audit method 审计方法 S||W
audit objective 审计目标,审计目的 ^BLO}9A{P
audit of financial statements 会计报表审计,财务报表审计 ?xv."I%
audit opinion 审计意见 rK'Lvt@w
audit period 被审计期间,被审计年度 hK)'dG*
audit plan 审计计划 c!
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audit planning 编制审计计划,制定审计计划,审计计划 PP$2s]{
audit planning stage 审计计划阶段 :@jctH~
audit procedure 审计程序 7~+Fec`Ut*
audit programme 审计程序表,具体审计计划 y}oA!<#3
audit report 审计报告 *K_8=TIA*
audit report with a disclaimer of opinion 拒绝表示意见审计报告 F-zIzzb&O
audit report with a qualified opinion 有保留意见的审计报告 \E,2VM@6
audit report with an adverse opinion 否定意见的审计报告 }=v4(M `%
audit report with dual dates 双重日期审计报告 &,<,!j)Jr
audit reporting stage 审计报告阶段 GdUsv
audit responsibility 审计责任 &4evh<z
audit results 审计结果 $"NH{%95}
audit risk 审计风险 er24}G8
audit sampling 审计抽样 ,gNZHKNq
audit sampling techniques 审计抽样方法,审计抽样技术 7xO05)bz
audit strategies 审计策略 PcA^ jBgGl
audit summary 审计总结,审计小结 4vi?9MPz
audit team 审计小组 MzUKp"
audit test 审计测试 ;b65s9n^b
audit trail 审计轨迹 `},:dDHI
audit work 审计工作 AJ>E\DK0]
audit working paper 审计工作底稿 B|a <=~
audited financial statement 审计会计报表,已审计财务报表 +`wr{kB$~
Auditing Guidelines (the~) 审计规范指南 2?%4|@*H?
auditing standards 审计准则 @`
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audit-oriented working paper (审计)业务类工作底稿 8D`+3
authorisation 授权 Wjq9f;
authorisation of transaction 交易的授权 X@[5nyILf
availability 可获得性 :Ef!gpS}?R
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balance 余额;差额;平衡 $+J39%Y!^
balance sheet 资产负债表 kwUUvF7w
bank 银行 Z<>gx m<
bank account 银行账户,银行户头 j?*n@'
bank statement 银行对账单 VRY(@# q
barter transaction 易货交易,以物换物交易 ^A&{g.0
basis of audit 审计依据 9^g8VlQdT
basis of preparation (会计报表的)编制基础 BMO,eQcB
book of account 账目,账簿 Z*w({k7]
borrowing 借款,贷款,借债 NLpKh1g
branch 分支,分支机构,分店 H0inU+Ih
brought forward (账户余额等的)承上年,承上期,承上页 aWimg6q
budget 预算 p/_W*0/i
building 建筑物;大楼 l-W)?d
business conditions 业务情况,经营情况 Eh;Ia6}
business licence (企业等的)营业执照 ~rO&Y{aG#
business relation 业务关系 V C VqU
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