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 QcdAg%"yy
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审计词汇英汉对照 ln09_Lr
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A %wq;<'W
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ability to continue as a going concern 持续经营能力 Fy^8]u*Fu
acceptability 可接受性,可接受程度 SUoUXh^!w
acceptable level of detection risk 检查风险的可接受水平 #.@D}7y5
acceptance of engagement 接受委托 Q"GZh.m
accepting the engagement for the first time 首次接受委托 gF|u%_y-qt
access to asset 对资产的接触 EHq?yj;
according to 根据,依据,依照 ,V+,3TT
account balance 账户余额 [:{HX U7y
account for 对……进行会计处理,核算;解释 >
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accounting 会计,会计学 l.SoiFDd
accounting advisory serve 会计咨询服务 Xf|I=XK
accounting firm 会计师事务所 0{47TX*YX
accounting information 会计信息,会计资料 b;G#MjQp'
accounting period 会计期间 `Y<FR
accounting policies 会计政策 T$Rf
accounting professional bodies 会计职业组织,会计职业团体 @B>pPCowa
accounting records 会计记录 KA9v?_@{ F
accounting responsibility 会计责任 h}GzQry1
accounting service 会计服务 T5TAkEVl
accounting standards 会计准则 v==/tr)
Accounting Standards for Business Enterprises 企业会计准则 6PRP&|.#
accounting system 会计系统 :T/I%|;f
accounting treatment 会计处理 U!524"@%U`
accuracy 准确性,精确性 ALp|fZ\vp
additional audit procedures 追加审计程序 SOJkeN
addressee 收件人,收信人 !X<dN..
Administration of State-owned Assets (the~) 国有资产管理局 pb|,rLNZ
administrative laws and regulations 行政法规 6"U$H$
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adverse impact 不利影响,负面影响 /V E|F Ts
adverse opinion 反对意见 3m/XT"D
advisory group 咨询组,顾问组 k :`yxxYIh
agency fee 代理费,代理费用 n4Q ^
aggregate 总计,合计为…… sK|+&BC
alternation of document and record 变造文件和记录 6F3FcUL
alternative audit procedures 替代审计程序,备选审计程序 mqoB]H,
amend 修改,修订 IFW"SfdZk
amortisation 摊销 ]9$^=z%SE
analytical capacity 分析能力 V\r2=ok@y
analytical procedures 分析性程序 /9@VnM
annual financial statements 年度会计报表,年度财务报表 -h,
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appendix 附录,附表 3|1v)E
applicable 适用的 8@d@T V!n&
applicable laws and regulations 适用的法规 tE;c>=>t
application systems 应用系统 DDp\*6y3l
apply consistently 一贯地执行,一贯地实施 1HBXD\!
appropriate 适当的,合适的; EVDcj,b"^
征用,挪用 %"BJW
appropriate authorization 适当的授权 %HcCe[d5l
appropriateness of audit evidence 审计证据的适当性 ?4YLt|sn
approval 批准,核准 =r>u'wRQ
assertion (会计报表上的)认定;确认 P?j ;&@$^e
assessed level of control risk 对控制风险的评估,控制风险的评估水平 C?t!Uvs
asset 资产,财产 FZ=xy[q]~
asset restructuring 资产重组 9qX)FB@'i;
assignment of duties 职责的划分 ({WV<T&
assistant 助理,助理人员 T8>aU
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 F4=V*/7
assumption 假设,假定 6=g! Hs{
at a given date 在某一特定时日
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attestation 鉴证,公证
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attestation service 鉴证服务 @*-t.b2k
audit adjustment 审计调整 i@#=Rxp
audit areas 审计领域 Mk!bmFZOZ
audit conclusion 审计结论 WSOz^]
audit effectiveness 审计效果 O*ER3
audit efficiency 审计效率 ;_p!20.(
audit engagement letter 审计业务约定书 Pd;G c@'~
audit evidence 审计证据 K aNO&%qX
audit fee 审计费 aBWA hn
audit files 审计档案 tYCVVs`?
audit findings 审计中发现的事项 CRPE:7,D
audit implementation stage 审计实施阶段 YZ^mH <
audit mark 审计标识 nG0R1<
audit materiality 审计重要性 kxt/I<cs
audit method 审计方法 /^=8?w
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audit objective 审计目标,审计目的 !TLJk]7uC
audit of financial statements 会计报表审计,财务报表审计 ayQ2#9X}
audit opinion 审计意见 '>[Ut@lT;
audit period 被审计期间,被审计年度 @z>DJ>htN
audit plan 审计计划 3a}53?$
audit planning 编制审计计划,制定审计计划,审计计划 '+7"dHLC;
audit planning stage 审计计划阶段 #M@~8dAH}M
audit procedure 审计程序 40} 7O<9*
audit programme 审计程序表,具体审计计划 B0D
audit report 审计报告 <"{VVyK
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]Wtg.y6;
audit report with a qualified opinion 有保留意见的审计报告 j%=X
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audit report with an adverse opinion 否定意见的审计报告 r0*Y~
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audit report with dual dates 双重日期审计报告 USZB
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audit reporting stage 审计报告阶段 S
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audit responsibility 审计责任 =:'\wx
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audit results 审计结果 P~s u]+
audit risk 审计风险 bD.KD)5
audit sampling 审计抽样 m}6Jdt'|
audit sampling techniques 审计抽样方法,审计抽样技术 2@Oz _?O=
audit strategies 审计策略 m~-O}i~)
audit summary 审计总结,审计小结 jc HyRR1R
audit team 审计小组 &cwN&XBY
audit test 审计测试 V&7NN=
audit trail 审计轨迹 p4D.nB8
audit work 审计工作 oj
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audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 Hb0_QT~
Auditing Guidelines (the~) 审计规范指南 N9 h|_ax
auditing standards 审计准则 7[I +1
audit-oriented working paper (审计)业务类工作底稿 '3?-o|v@D
authorisation 授权 )YW"Zo8~!1
authorisation of transaction 交易的授权 <!F".9c@A
availability 可获得性 n;wViw
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balance 余额;差额;平衡 }46Zfg\T6n
balance sheet 资产负债表 6Ta+f3V
bank 银行 w)&?9?~
bank account 银行账户,银行户头 #4
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bank statement 银行对账单 \&47u1B
barter transaction 易货交易,以物换物交易 S0M i
basis of audit 审计依据 ~RLWr.pK
basis of preparation (会计报表的)编制基础 #x`K4f)
book of account 账目,账簿 FC
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borrowing 借款,贷款,借债 udmLHc
branch 分支,分支机构,分店 W8F@nY
brought forward (账户余额等的)承上年,承上期,承上页 f3S 8~!
budget 预算 =J|jCK[r
building 建筑物;大楼 -[}Aka,f!
business conditions 业务情况,经营情况 q3
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business licence (企业等的)营业执照 "Mz#1Laby`
business relation 业务关系 oW^>J-
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