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 o+'6`g'8
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审计词汇英汉对照 k,*XG$2h
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A ?@86P|19
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ability to continue as a going concern 持续经营能力 zDG b7S{
acceptability 可接受性,可接受程度 2+XAX:YD
acceptable level of detection risk 检查风险的可接受水平 ygcm|PrS
acceptance of engagement 接受委托 ]f_p8?j"
accepting the engagement for the first time 首次接受委托 yWSGi#)1
access to asset 对资产的接触 @yYkti;4-
according to 根据,依据,依照 !a\^Sk
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account balance 账户余额 ?J0y|
account for 对……进行会计处理,核算;解释 Bzf^ivT3L
accounting 会计,会计学 [
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accounting advisory serve 会计咨询服务 ob]w;"
accounting firm 会计师事务所 z$sT !QL~
accounting information 会计信息,会计资料 tw@X>
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accounting period 会计期间 :2`e(+Uz
accounting policies 会计政策 SXh-A1t
accounting professional bodies 会计职业组织,会计职业团体 =3P)q"
accounting records 会计记录 TWTb?HP
accounting responsibility 会计责任 ;uGv:$([g
accounting service 会计服务 R;LP:,)
accounting standards 会计准则 %cn<ych
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Accounting Standards for Business Enterprises 企业会计准则 {qVZ
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accounting system 会计系统 sI2^Qp@O1
accounting treatment 会计处理 AbM'3Mkz
accuracy 准确性,精确性 vY3h3o
additional audit procedures 追加审计程序 5^ Zg>I
addressee 收件人,收信人 c+ie8Q!
Administration of State-owned Assets (the~) 国有资产管理局 .xkM.g4{~
administrative laws and regulations 行政法规 %BODkc Zh
adverse impact 不利影响,负面影响 ca9X19NG
adverse opinion 反对意见 :`sUt1Fw.
advisory group 咨询组,顾问组 -{vD:Il=6
agency fee 代理费,代理费用 Y]a@j!
aggregate 总计,合计为…… -Y8B~@]P?
alternation of document and record 变造文件和记录 ]:n,RO6
alternative audit procedures 替代审计程序,备选审计程序 7yQ4*UB
amend 修改,修订 ]4e;RV-B
amortisation 摊销 >\8+:oS^
analytical capacity 分析能力 zQ PQ
analytical procedures 分析性程序 1Y,Z
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annual financial statements 年度会计报表,年度财务报表 eMzk3eOJ
appendix 附录,附表 Ny#^&-K
applicable 适用的 k5)om;.w
applicable laws and regulations 适用的法规 Zd+bx*rD
application systems 应用系统 J}t%p(mb
apply consistently 一贯地执行,一贯地实施 [Rb+q=z#
appropriate 适当的,合适的; &^nGtW%a 9
征用,挪用 /wG2vE8e
appropriate authorization 适当的授权 =(^3}x
appropriateness of audit evidence 审计证据的适当性 L/[K"
approval 批准,核准 O/LXdz0B
assertion (会计报表上的)认定;确认 G~m<;
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;*J
asset 资产,财产 7HWmCaa[
asset restructuring 资产重组 F'Z,]b'st3
assignment of duties 职责的划分 d;>QhoiL
assistant 助理,助理人员 Bw.i}3UT6
associated company 联属公司,联营公司 :6dxtl/{b:
association 联合,结合;协会,社团 ?7A>+EY
assumption 假设,假定 $cgcX
at a given date 在某一特定时日 "N#Y gSr
attestation 鉴证,公证 ^zr`;cJ+c
attestation service 鉴证服务 dr"1s-D4IQ
audit adjustment 审计调整 ~J]qP #C
audit areas 审计领域 i/.6>4tE:
audit conclusion 审计结论 lquLT6]
audit effectiveness 审计效果 Dp:BU|r
audit efficiency 审计效率 PY'2h4IL
audit engagement letter 审计业务约定书 2<6UwF
audit evidence 审计证据 TA\vZGJ('
audit fee 审计费 Gm`8q}<I
audit files 审计档案 (k P9hcV
audit findings 审计中发现的事项 xD 7]C|8o
audit implementation stage 审计实施阶段 +T+#q@
audit mark 审计标识 OT
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audit materiality 审计重要性 JGZBL{8
audit method 审计方法 n"8Yv~v*2j
audit objective 审计目标,审计目的 io
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audit of financial statements 会计报表审计,财务报表审计 Ul#
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audit opinion 审计意见 $VR{q6[0S?
audit period 被审计期间,被审计年度 >mkFV@`
audit plan 审计计划 ,: ^u-b|
audit planning 编制审计计划,制定审计计划,审计计划 {{1G`;|v9
audit planning stage 审计计划阶段 G
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audit procedure 审计程序 O0:q;<>z
audit programme 审计程序表,具体审计计划 CGFDqCNr-
audit report 审计报告 `@%LzeGz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |[lKY+26:{
audit report with a qualified opinion 有保留意见的审计报告 kf9X$d6
audit report with an adverse opinion 否定意见的审计报告 wM{s|Ay
audit report with dual dates 双重日期审计报告 @+DX.9
audit reporting stage 审计报告阶段 bd`P0f?
audit responsibility 审计责任 F[MFx^sT{
audit results 审计结果 YZ7.1`8
audit risk 审计风险 z!\*Y
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audit sampling 审计抽样 v^PO|Z
audit sampling techniques 审计抽样方法,审计抽样技术 #z42C?V
audit strategies 审计策略 a.Vuu)+Quw
audit summary 审计总结,审计小结 <Z$J<]I
audit team 审计小组 }a/Cro.~4
audit test 审计测试 0`H#
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audit trail 审计轨迹 /@5YW"1
audit work 审计工作 T{'RV0%
audit working paper 审计工作底稿 ?cZlN!
audited financial statement 审计会计报表,已审计财务报表 @nf`Gw ;
Auditing Guidelines (the~) 审计规范指南 [ hsds\
auditing standards 审计准则 @|!z9Y*
audit-oriented working paper (审计)业务类工作底稿 2qp#N%
authorisation 授权 6B
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authorisation of transaction 交易的授权 ?ubro0F:
availability 可获得性 (sj,[
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balance 余额;差额;平衡 .^.z2
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balance sheet 资产负债表 nFn5v'g
bank 银行 `X8F`5&U\f
bank account 银行账户,银行户头 w
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bank statement 银行对账单 K^[?O{x^B
barter transaction 易货交易,以物换物交易 adw2x pj
basis of audit 审计依据 05[SC}MCA
basis of preparation (会计报表的)编制基础 11lsf/IP
book of account 账目,账簿 Dh*n!7lD`
borrowing 借款,贷款,借债 v0y(58Rz.
branch 分支,分支机构,分店 T0
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brought forward (账户余额等的)承上年,承上期,承上页 +|rj4j)L&'
budget 预算 |hQ;l|SWg
building 建筑物;大楼 @|r{;'
business conditions 业务情况,经营情况 Mp]rUPK
business licence (企业等的)营业执照 F!do~Z
business relation 业务关系 "5
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