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 'hekCZZ_I
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审计词汇英汉对照 f]'@Vt>
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ability to continue as a going concern 持续经营能力 m|]^f;7z
acceptability 可接受性,可接受程度 `>sqP aD
acceptable level of detection risk 检查风险的可接受水平 'd t}i<
acceptance of engagement 接受委托 42wcpSp
accepting the engagement for the first time 首次接受委托 hL`zV
access to asset 对资产的接触 dJLJh*=AG
according to 根据,依据,依照 lTB!yF.r|
account balance 账户余额 .d
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account for 对……进行会计处理,核算;解释 oba*w;
accounting 会计,会计学 OpL 6Y+<
accounting advisory serve 会计咨询服务 +
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accounting firm 会计师事务所 c"YK+2
accounting information 会计信息,会计资料 llleo8
accounting period 会计期间 4w
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accounting policies 会计政策 aqM_t
accounting professional bodies 会计职业组织,会计职业团体 'QS"4EvdD
accounting records 会计记录 y[|g!9Rp
accounting responsibility 会计责任 ~d8>#v=Q`
accounting service 会计服务 o 4b{>x
accounting standards 会计准则 \a6)t%u
Accounting Standards for Business Enterprises 企业会计准则 iCK$ o_`?
accounting system 会计系统 xI<dBg|]+
accounting treatment 会计处理 A$F;fCV*
accuracy 准确性,精确性 ]T51;j'48
additional audit procedures 追加审计程序 .]e6TFsrO
addressee 收件人,收信人 :7ngVc
Administration of State-owned Assets (the~) 国有资产管理局 ?8, N4T0)
administrative laws and regulations 行政法规 2wBU@T1
adverse impact 不利影响,负面影响 7[H`;l
adverse opinion 反对意见 A C^[3
advisory group 咨询组,顾问组 rl^LSz
agency fee 代理费,代理费用 ->hxHr`!%a
aggregate 总计,合计为…… Cv~hU%1T
alternation of document and record 变造文件和记录 -{*V)
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alternative audit procedures 替代审计程序,备选审计程序 +lT]s#Fif
amend 修改,修订 ^d9raYE`'
amortisation 摊销 4sj%:
analytical capacity 分析能力 u}1vn} F{
analytical procedures 分析性程序 B<XPu=|
annual financial statements 年度会计报表,年度财务报表 YgiGI
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appendix 附录,附表 lkZC?--H
applicable 适用的 >Y'yM4e*
applicable laws and regulations 适用的法规 kV rT?
application systems 应用系统 GF!{SO4
apply consistently 一贯地执行,一贯地实施 H ZLOn
appropriate 适当的,合适的; @L!#i*> 9
征用,挪用 1Kh?JH
appropriate authorization 适当的授权 tKeO+6 l
appropriateness of audit evidence 审计证据的适当性 a1`cI5n
approval 批准,核准 \r%Vgne-g
assertion (会计报表上的)认定;确认 <PN;D#2bh
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &&]!+fTZ\(
asset 资产,财产 {@
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asset restructuring 资产重组 NydW9r:T
assignment of duties 职责的划分 -NPkN%h
assistant 助理,助理人员 c2\vG
associated company 联属公司,联营公司 -b)zira
association 联合,结合;协会,社团
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assumption 假设,假定 =(X'c.%i
at a given date 在某一特定时日 IVzA>
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attestation 鉴证,公证 uHro%UAd
attestation service 鉴证服务 I*t)x,~3
audit adjustment 审计调整 'B5J.Xe:
audit areas 审计领域 thPH_DW>eb
audit conclusion 审计结论 ]XGn2U\
audit effectiveness 审计效果 ]GtR8w@w
audit efficiency 审计效率 OPY/XKyY,
audit engagement letter 审计业务约定书 8Qz7uPq
audit evidence 审计证据 IaTq4rt
audit fee 审计费 *@arn Eu
audit files 审计档案 `VFl|o#H
audit findings 审计中发现的事项 0^&R7Rv c
audit implementation stage 审计实施阶段 cNr][AzU@
audit mark 审计标识 ptcLJ]+)
audit materiality 审计重要性 !$xEX,vj|W
audit method 审计方法 [9U srpYi
audit objective 审计目标,审计目的 P>T*:!s ;
audit of financial statements 会计报表审计,财务报表审计 Eb[H3v48,
audit opinion 审计意见 UeQ
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audit period 被审计期间,被审计年度 ~`>26BWQz
audit plan 审计计划 lMzCDx!m
audit planning 编制审计计划,制定审计计划,审计计划 O?,i?
audit planning stage 审计计划阶段 ?*R^?[
audit procedure 审计程序 :iQ^1S`pH
audit programme 审计程序表,具体审计计划 TnBG MI,g'
audit report 审计报告 HA.NZkq.tV
audit report with a disclaimer of opinion 拒绝表示意见审计报告 gqdB!l4
audit report with a qualified opinion 有保留意见的审计报告 :IT U0%;!+
audit report with an adverse opinion 否定意见的审计报告 u1|P'>;lF
audit report with dual dates 双重日期审计报告 l&sO?P[ /
audit reporting stage 审计报告阶段 v6P~XK}G
audit responsibility 审计责任 Go+xL/f
audit results 审计结果 3Ra\2(bR
audit risk 审计风险 G2+)R^FSC
audit sampling 审计抽样 LYy:IBI7_
audit sampling techniques 审计抽样方法,审计抽样技术 "p~]m~g
audit strategies 审计策略 x$5nLS2.
audit summary 审计总结,审计小结 Bx}0E
audit team 审计小组 ilRm}lU|x
audit test 审计测试 :
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audit trail 审计轨迹 &iND
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audit work 审计工作 >_0 i=.\
audit working paper 审计工作底稿 K]pKe"M
audited financial statement 审计会计报表,已审计财务报表 vzyI::f?
Auditing Guidelines (the~) 审计规范指南 !!+/Wgd:6
auditing standards 审计准则 `\|3
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audit-oriented working paper (审计)业务类工作底稿 ptWG@"j/b
authorisation 授权 F%_,]^ n[
authorisation of transaction 交易的授权 H8<7#
availability 可获得性 2.Eu+*UC
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balance 余额;差额;平衡 W#Hv~1
balance sheet 资产负债表 #1jtprc
bank 银行 Q 9gFTLQ
bank account 银行账户,银行户头 yrE,,N%I
bank statement 银行对账单 ! F;<xgw
barter transaction 易货交易,以物换物交易 fs3-rXoB
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 f.$aFOn
book of account 账目,账簿 Hc&uE3=%sL
borrowing 借款,贷款,借债 orQ
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branch 分支,分支机构,分店 -
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brought forward (账户余额等的)承上年,承上期,承上页 wKi}@|0[@
budget 预算 ~^%0V<*-}
building 建筑物;大楼 ^iV`g?z
business conditions 业务情况,经营情况 ;vI*ThzdD
business licence (企业等的)营业执照 0x]OF8=J
business relation 业务关系 #GY&$8.u*
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