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 5yiiPK$qr
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审计词汇英汉对照 }t3FAy(%
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ability to continue as a going concern 持续经营能力 z\8yB`8b^
acceptability 可接受性,可接受程度 %*q0+_
acceptable level of detection risk 检查风险的可接受水平 N pND/
acceptance of engagement 接受委托 )9*
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accepting the engagement for the first time 首次接受委托 %N>NOk)
access to asset 对资产的接触 3ZlGbP#3w
according to 根据,依据,依照 .^IhH|U
account balance 账户余额 nSQ}yqM)
account for 对……进行会计处理,核算;解释 7jH`_58
accounting 会计,会计学 }lTZq|;A
accounting advisory serve 会计咨询服务 -yQ\3wli`
accounting firm 会计师事务所 nCMa$+
accounting information 会计信息,会计资料 tZ
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accounting period 会计期间 51 +M_~
accounting policies 会计政策 )c >B23D
accounting professional bodies 会计职业组织,会计职业团体 >[fVl8G_0
accounting records 会计记录 :+Q"MIU
accounting responsibility 会计责任 *m&:
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accounting service 会计服务 5 t`ap
accounting standards 会计准则 @IY?DO
Accounting Standards for Business Enterprises 企业会计准则 Qb't*2c%
accounting system 会计系统 2C]la
accounting treatment 会计处理 TWR$D
accuracy 准确性,精确性 B4:l*P'
additional audit procedures 追加审计程序 <I%9O:R
addressee 收件人,收信人 H'GYJ ?U"
Administration of State-owned Assets (the~) 国有资产管理局 8Cs$NUU
administrative laws and regulations 行政法规 9N
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adverse impact 不利影响,负面影响 'cF%4F
adverse opinion 反对意见 1H4Zgh
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advisory group 咨询组,顾问组 ivX37,B\bS
agency fee 代理费,代理费用 RYZE*lWUh
aggregate 总计,合计为…… 51M^yG&M
alternation of document and record 变造文件和记录 1:x nD
alternative audit procedures 替代审计程序,备选审计程序 hJ[mf1je=
amend 修改,修订 %|(?!w7
amortisation 摊销 ff}a <w
analytical capacity 分析能力 U\Ar*b) /T
analytical procedures 分析性程序 #>:(#^Uu
annual financial statements 年度会计报表,年度财务报表 f3TlJ!!U
appendix 附录,附表 H[7cA9FI
applicable 适用的
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applicable laws and regulations 适用的法规 pP0Vg'V
application systems 应用系统 MFH"$t+
apply consistently 一贯地执行,一贯地实施 |[37:m
appropriate 适当的,合适的; ljJz#+H2_
征用,挪用 .K@x4
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appropriate authorization 适当的授权 F%#*U82
appropriateness of audit evidence 审计证据的适当性 XJh:U0
approval 批准,核准 %+xwk=%*
assertion (会计报表上的)认定;确认 ?YO=J
assessed level of control risk 对控制风险的评估,控制风险的评估水平 nSxb-Ce
asset 资产,财产 5{ FM#@
asset restructuring 资产重组 uPFHlT
assignment of duties 职责的划分 U$A7EFK'
assistant 助理,助理人员 WR
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associated company 联属公司,联营公司 f>8B'%]
association 联合,结合;协会,社团 ]`@]<6
assumption 假设,假定 7SK3
at a given date 在某一特定时日 :G`L3E&1s
attestation 鉴证,公证 ?cO8'4 bq
attestation service 鉴证服务 pYfV~Q^3
audit adjustment 审计调整 Sn(l$wk=
audit areas 审计领域 k%l_N)38
audit conclusion 审计结论 o'eI(@{F=
audit effectiveness 审计效果 ~y)bYG!G
audit efficiency 审计效率 XD^dlL
audit engagement letter 审计业务约定书 ^RV
audit evidence 审计证据 whY~=lizn
audit fee 审计费 z9M.e.
audit files 审计档案 Vm~qk
audit findings 审计中发现的事项 fK'.wX9
audit implementation stage 审计实施阶段 2gwZb/'i
audit mark 审计标识 _V& !4Zd9:
audit materiality 审计重要性 {xv?wenE
audit method 审计方法 v_z..-7Dq+
audit objective 审计目标,审计目的 MyH[v E^b
audit of financial statements 会计报表审计,财务报表审计 ;+i'0$;*w
audit opinion 审计意见 "]T$\PJun
audit period 被审计期间,被审计年度 \L ]
audit plan 审计计划 |.(CIu~b
audit planning 编制审计计划,制定审计计划,审计计划 .
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audit planning stage 审计计划阶段 P{S\pWZkk
audit procedure 审计程序 =naR{pI
audit programme 审计程序表,具体审计计划 F!gNt<fZ
audit report 审计报告 3I"NI.>*
audit report with a disclaimer of opinion 拒绝表示意见审计报告 j ,C,5l=
audit report with a qualified opinion 有保留意见的审计报告 pcy<2UV
audit report with an adverse opinion 否定意见的审计报告 /mn-+u`K
audit report with dual dates 双重日期审计报告 9c6czirwR^
audit reporting stage 审计报告阶段 oTCzY Y
audit responsibility 审计责任 %kh#{*q$
audit results 审计结果 )N"Ew0U
audit risk 审计风险 Xnv@H:$mxk
audit sampling 审计抽样 U@6jOZ
audit sampling techniques 审计抽样方法,审计抽样技术 q^a|wTC
audit strategies 审计策略 (#!]fF"!x
audit summary 审计总结,审计小结 oZvA~]x9\
audit team 审计小组 N0Efw$u
audit test 审计测试 0n:?sFY>
audit trail 审计轨迹 jzs.+dAg
audit work 审计工作 e}42/>}#D
audit working paper 审计工作底稿 +T0op4
audited financial statement 审计会计报表,已审计财务报表 yiVG ]s
Auditing Guidelines (the~) 审计规范指南 *u>lx!g
auditing standards 审计准则 E6Q]A~
audit-oriented working paper (审计)业务类工作底稿 Al7<s
authorisation 授权 $. %L
authorisation of transaction 交易的授权 Ia629gi5s
availability 可获得性 d2rL 8jW
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balance 余额;差额;平衡 .'|mY$U~]
balance sheet 资产负债表 i"vawxm
bank 银行 mxQR4"]jY
bank account 银行账户,银行户头 01udlW.
bank statement 银行对账单 "8 N"Udu
barter transaction 易货交易,以物换物交易 ' .B.V?7
basis of audit 审计依据 t5.`!3EO
basis of preparation (会计报表的)编制基础 Sd},_Kh
book of account 账目,账簿 bGv*-;
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borrowing 借款,贷款,借债 o=pt_!i/
branch 分支,分支机构,分店 8-7dokg>
brought forward (账户余额等的)承上年,承上期,承上页 Q48+O?&
budget 预算 w
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building 建筑物;大楼 x#VyQ[ok
business conditions 业务情况,经营情况 dY} pN"
business licence (企业等的)营业执照 GCT@o!
business relation 业务关系 ^q
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