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 T^ ^o
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审计词汇英汉对照 &C+pen)Z
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ability to continue as a going concern 持续经营能力 \4`~J@5Y
acceptability 可接受性,可接受程度 '@h5j6:2
acceptable level of detection risk 检查风险的可接受水平 X9#;quco@
acceptance of engagement 接受委托 Tt.wY=,K
accepting the engagement for the first time 首次接受委托 D}wM$B@S
access to asset 对资产的接触 lz1l1.f8
according to 根据,依据,依照 3eqnc),Z
account balance 账户余额 7c9-MP)
account for 对……进行会计处理,核算;解释 S$Tc\/{
accounting 会计,会计学 +v3@WdLcD
accounting advisory serve 会计咨询服务 mVN^X/L(y
accounting firm 会计师事务所 Cyg\FHs
accounting information 会计信息,会计资料 vl8Ums} +
accounting period 会计期间 ~r6qnC2
accounting policies 会计政策 ,mR$YT8
accounting professional bodies 会计职业组织,会计职业团体 *4;MO2g
accounting records 会计记录 q"@Y2lhD!
accounting responsibility 会计责任 6u`E{$
accounting service 会计服务 oO-kO!59y
accounting standards 会计准则 x8xSA*@k
Accounting Standards for Business Enterprises 企业会计准则 _6"!y
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accounting system 会计系统 w%&lCu@v
accounting treatment 会计处理 pt&(
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accuracy 准确性,精确性 C3^QNhv
additional audit procedures 追加审计程序 A"8`5qa
addressee 收件人,收信人 -(4)lw>U
Administration of State-owned Assets (the~) 国有资产管理局 w:P$S
administrative laws and regulations 行政法规 4hep1Kz%
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 #wL}4VN
advisory group 咨询组,顾问组 h\ema|
agency fee 代理费,代理费用 s_A<bW566F
aggregate 总计,合计为…… sHx>UvN6
alternation of document and record 变造文件和记录 R87-L*9B^0
alternative audit procedures 替代审计程序,备选审计程序 /l -lkG5
amend 修改,修订 e$M \HPc
amortisation 摊销 lL.3$Rp;
analytical capacity 分析能力 3>Ts7
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analytical procedures 分析性程序 B>}=x4-8
annual financial statements 年度会计报表,年度财务报表 8jW"8~Y#0
appendix 附录,附表 48JD >=@7
applicable 适用的 ]p/f@j?LU
applicable laws and regulations 适用的法规 r]p
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application systems 应用系统 8y5iT?.~vy
apply consistently 一贯地执行,一贯地实施 !sA[
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appropriate 适当的,合适的; '`$z!rA
征用,挪用 ;q&6WO
appropriate authorization 适当的授权 7jIye 8Zi8
appropriateness of audit evidence 审计证据的适当性 m?I$XAE
approval 批准,核准 :uE:mY%R
assertion (会计报表上的)认定;确认 OTs vox|(
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?Yz
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asset 资产,财产 k XGJZ$
asset restructuring 资产重组 / E~)xgPM<
assignment of duties 职责的划分 M8oCh
assistant 助理,助理人员 $Cw>
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associated company 联属公司,联营公司 ] RgLTqv4x
association 联合,结合;协会,社团
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assumption 假设,假定 #?/&H;n_8S
at a given date 在某一特定时日
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attestation 鉴证,公证 @giJ&3S,
attestation service 鉴证服务 B -XM(Cj
audit adjustment 审计调整 bkfwsYZx
audit areas 审计领域 ;Z%PBMa
audit conclusion 审计结论 x_&=IyU0j
audit effectiveness 审计效果
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audit efficiency 审计效率 ?}4 =A&][
audit engagement letter 审计业务约定书 kk_$j_0
audit evidence 审计证据 &VG|*&M
audit fee 审计费 {kGcZf3h
audit files 审计档案 8zv=@`4@G
audit findings 审计中发现的事项 f;1DhAS
audit implementation stage 审计实施阶段 3T)GUzt`
audit mark 审计标识 <BoDLvW>
audit materiality 审计重要性 VhdMKq~`
audit method 审计方法 @Sb 86Ee
audit objective 审计目标,审计目的 R[Y]B$XO
audit of financial statements 会计报表审计,财务报表审计 HAa
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audit opinion 审计意见 |_q:0qo
audit period 被审计期间,被审计年度 bqjj6bf'o
audit plan 审计计划 ;8z40cD
audit planning 编制审计计划,制定审计计划,审计计划 <xOv0B
audit planning stage 审计计划阶段 6E~T$^Q}
audit procedure 审计程序 VJ1(|v{D4[
audit programme 审计程序表,具体审计计划 M{ #
audit report 审计报告 K:Mm?28s
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hs'J'~a
audit report with a qualified opinion 有保留意见的审计报告 m/W0vPM1
audit report with an adverse opinion 否定意见的审计报告 Wez"E2J`
audit report with dual dates 双重日期审计报告 _jkH}o '
audit reporting stage 审计报告阶段 .I%p0ds1r
audit responsibility 审计责任 So &c\Ff
audit results 审计结果 Ul@Jg
audit risk 审计风险 a%f?OsY
audit sampling 审计抽样 V\k?$}
audit sampling techniques 审计抽样方法,审计抽样技术 e_3KNQ`kA
audit strategies 审计策略 ub^v,S8O
audit summary 审计总结,审计小结 HF@K$RPK
audit team 审计小组 #$trC)? ~q
audit test 审计测试 )U4h?J
audit trail 审计轨迹 Ta;'f7Oz
audit work 审计工作 b"x[+&%i
audit working paper 审计工作底稿 VT.BHZ
audited financial statement 审计会计报表,已审计财务报表 UO%VuC5B
Auditing Guidelines (the~) 审计规范指南 mQ#E{{:H+
auditing standards 审计准则 .O9A[s<
audit-oriented working paper (审计)业务类工作底稿 \Kh@P*7
authorisation 授权 7bBOV(/s
authorisation of transaction 交易的授权 ofeSGx
availability 可获得性 .eQIU$Kw!O
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balance 余额;差额;平衡 ejY|o
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balance sheet 资产负债表 F$ a?} }
bank 银行 E8]PV,#xY
bank account 银行账户,银行户头 UPtWj8h
bank statement 银行对账单 8ut:cCrmg
barter transaction 易货交易,以物换物交易 2?;
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basis of audit 审计依据 =\v./Q-
basis of preparation (会计报表的)编制基础 q7id?F}3&
book of account 账目,账簿 :/e=J
borrowing 借款,贷款,借债 4fe$0mye
branch 分支,分支机构,分店 -!]Ie4"
brought forward (账户余额等的)承上年,承上期,承上页 rx^vh%/
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budget 预算 IEb"tsel
building 建筑物;大楼 p)M\q fZ
business conditions 业务情况,经营情况 _;*|"e@^
business licence (企业等的)营业执照 b"Ep?=*5
business relation 业务关系 Z
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