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 K
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审计词汇英汉对照 Z$+0gm\Cnw
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ability to continue as a going concern 持续经营能力 Gh@QR`xxc
acceptability 可接受性,可接受程度 k.rZj|7 L
acceptable level of detection risk 检查风险的可接受水平 G-T:7
acceptance of engagement 接受委托 #Ok*Or
accepting the engagement for the first time 首次接受委托 j4Lf6aUOX
access to asset 对资产的接触 oU{m\r
according to 根据,依据,依照 /tV)8pEj
account balance 账户余额 G#K=n
account for 对……进行会计处理,核算;解释 eyUo67'7
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 !v94FkS>
accounting firm 会计师事务所 Q;`#ujxL
accounting information 会计信息,会计资料 6R#
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accounting period 会计期间 U?H!:?,C
accounting policies 会计政策 $0{c=r9
accounting professional bodies 会计职业组织,会计职业团体 qL3*H\9N
accounting records 会计记录 UX(#C,qgG
accounting responsibility 会计责任 1'Kn:I
accounting service 会计服务 N0/DPZX7
accounting standards 会计准则 VBsS1!g
Accounting Standards for Business Enterprises 企业会计准则 Rsqb<+7
accounting system 会计系统 }cMb0`oA
accounting treatment 会计处理 _kgw+NA&-H
accuracy 准确性,精确性 H}X3nl\]
additional audit procedures 追加审计程序 -Vw,9VCF
addressee 收件人,收信人 CYs:P8^
Administration of State-owned Assets (the~) 国有资产管理局 >H?8?a D
administrative laws and regulations 行政法规 p)Z$q2L
adverse impact 不利影响,负面影响 NtSa#$A
adverse opinion 反对意见 :X/j%m*
advisory group 咨询组,顾问组 nIKh<ws4z
agency fee 代理费,代理费用 [,$] %|6wt
aggregate 总计,合计为…… l *.#g
alternation of document and record 变造文件和记录 :SziQQ
alternative audit procedures 替代审计程序,备选审计程序 h_Q9c
amend 修改,修订 hQPiGIs
amortisation 摊销 PJS\> N&u
analytical capacity 分析能力 a\aJw[d{
analytical procedures 分析性程序 1Y\g{A"
annual financial statements 年度会计报表,年度财务报表 27G6C`}
appendix 附录,附表 &+d>xy\^/
applicable 适用的 '$;S?6$eW
applicable laws and regulations 适用的法规 j8L!miv6
application systems 应用系统 XeKIue@_
apply consistently 一贯地执行,一贯地实施 "\)j=MI8u+
appropriate 适当的,合适的; s9@/(_
征用,挪用 tLJ"] D1w
appropriate authorization 适当的授权 !z$.Jcr1
appropriateness of audit evidence 审计证据的适当性 $9j\sZj&
approval 批准,核准 uI!rJc>TX
assertion (会计报表上的)认定;确认 AWc7T
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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 O| ) [j@7
asset 资产,财产 C/\)-^
asset restructuring 资产重组 -]\UFR
assignment of duties 职责的划分 2
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assistant 助理,助理人员 nYLq%7}k
associated company 联属公司,联营公司 w?Cqe
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association 联合,结合;协会,社团 vzd1:'^t
assumption 假设,假定 D:/^TEib
at a given date 在某一特定时日 \f5$L`
attestation 鉴证,公证 5O%Q*\(
attestation service 鉴证服务 D({%FQ"
audit adjustment 审计调整 2X!O '
audit areas 审计领域 CMI%jyiX
audit conclusion 审计结论 NVAt-u0LB
audit effectiveness 审计效果 s(o{SC'tt
audit efficiency 审计效率 *?VbN}g2
audit engagement letter 审计业务约定书 Q
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audit evidence 审计证据 3Gubq4r
audit fee 审计费 9,sj,A1
audit files 审计档案 wKIQK!B)mF
audit findings 审计中发现的事项 4RGEg;]S
audit implementation stage 审计实施阶段 D .oX>L#:
audit mark 审计标识 [k
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audit materiality 审计重要性 NiQ`,Q$B
audit method 审计方法 P4-`<i]!S
audit objective 审计目标,审计目的 }K!
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audit of financial statements 会计报表审计,财务报表审计 ;!v2kVuS]
audit opinion 审计意见 4p\<b8(9>
audit period 被审计期间,被审计年度
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audit plan 审计计划 dgh)Rfp3
audit planning 编制审计计划,制定审计计划,审计计划 >7[.
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audit planning stage 审计计划阶段 4Z12Z@ A#7
audit procedure 审计程序 y-w=4_W
audit programme 审计程序表,具体审计计划 d[9c6C:<q
audit report 审计报告 e)]9u$x
audit report with a disclaimer of opinion 拒绝表示意见审计报告 r({!ejT{U
audit report with a qualified opinion 有保留意见的审计报告 R
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audit report with an adverse opinion 否定意见的审计报告 D6=Z%h\*
audit report with dual dates 双重日期审计报告 }RowAGWL
audit reporting stage 审计报告阶段 OXd617
audit responsibility 审计责任 ;}"_hLX
audit results 审计结果 $T.we+u
audit risk 审计风险 .&:y+Oww~
audit sampling 审计抽样 =ZR9zL=h
audit sampling techniques 审计抽样方法,审计抽样技术 r BQFC4L
audit strategies 审计策略 ]r8t^bqe
audit summary 审计总结,审计小结 (LbAP9Zj#f
audit team 审计小组 +P:xB0Tm
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audit test 审计测试 qpjtF'
audit trail 审计轨迹 W ZdEfY{
audit work 审计工作 :vZ8n6J[
audit working paper 审计工作底稿 >qk[/\^O
audited financial statement 审计会计报表,已审计财务报表 >77N5>]e
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 3z';Zwz &X
audit-oriented working paper (审计)业务类工作底稿 |\;oFuCv##
authorisation 授权
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authorisation of transaction 交易的授权
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availability 可获得性 :iqFC >D
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balance 余额;差额;平衡 <ZG
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balance sheet 资产负债表 v6(Yz[
bank 银行 QWz5iM
bank account 银行账户,银行户头 [!H2i
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bank statement 银行对账单 AlT41v~6
barter transaction 易货交易,以物换物交易 2[6>h)
basis of audit 审计依据 /I&Hq7SW`
basis of preparation (会计报表的)编制基础 x(pq!+~K
book of account 账目,账簿 uTTM%-DMHT
borrowing 借款,贷款,借债 D1]%2:
branch 分支,分支机构,分店 ^L#\z7
brought forward (账户余额等的)承上年,承上期,承上页 (WZKqt)S"o
budget 预算 t>.1,'zb
building 建筑物;大楼 +EK(r@eV
business conditions 业务情况,经营情况 9c9FC
business licence (企业等的)营业执照 &9X`tCnL
business relation 业务关系 tl9=u-D13@
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