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 cp_<y)__
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审计词汇英汉对照 sS{!z@\Lf
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A }.k*4Vw#Wt
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ability to continue as a going concern 持续经营能力 v$)ZoM6E
acceptability 可接受性,可接受程度 Liv.i;-qE
acceptable level of detection risk 检查风险的可接受水平 5<$8.a#
acceptance of engagement 接受委托 M*
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accepting the engagement for the first time 首次接受委托 OpD%lRl
access to asset 对资产的接触 ,CxIA^
according to 根据,依据,依照 <8iu :nR
account balance 账户余额 b!4Z~d0=
account for 对……进行会计处理,核算;解释 PJF1+I.%c#
accounting 会计,会计学 /e;E+
accounting advisory serve 会计咨询服务 3C
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accounting firm 会计师事务所 snicVzvA
accounting information 会计信息,会计资料 z]/!4+
accounting period 会计期间 #ZyY(S1.
accounting policies 会计政策 nKnQ
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accounting professional bodies 会计职业组织,会计职业团体 s H(io
accounting records 会计记录 =/e$Rp
accounting responsibility 会计责任 N;` jz(r
accounting service 会计服务 7h#*djef
accounting standards 会计准则 ~J![Nx/
Accounting Standards for Business Enterprises 企业会计准则 g#%Egb1
accounting system 会计系统 LsxRK5
accounting treatment 会计处理 f=hT
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accuracy 准确性,精确性 EC/=JlL`5
additional audit procedures 追加审计程序 0dW*].Gi:
addressee 收件人,收信人 -q30tO.
Administration of State-owned Assets (the~) 国有资产管理局 Q2 Dh(
administrative laws and regulations 行政法规 S|
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adverse impact 不利影响,负面影响 qM18Ji*
adverse opinion 反对意见 [NoO
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advisory group 咨询组,顾问组 |)*9B
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agency fee 代理费,代理费用 | Di7,$c
aggregate 总计,合计为…… n{I1ZlEeh
alternation of document and record 变造文件和记录 kB9@
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alternative audit procedures 替代审计程序,备选审计程序 B9dc*
amend 修改,修订 WX*
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amortisation 摊销 DX_?-jw})f
analytical capacity 分析能力 {X10,
analytical procedures 分析性程序 1hY%ZsjC
annual financial statements 年度会计报表,年度财务报表 0at['zw
appendix 附录,附表 * hmoi
applicable 适用的 N4l}5(e
applicable laws and regulations 适用的法规 z?n6l7sH
application systems 应用系统 wvmcD%
apply consistently 一贯地执行,一贯地实施 Vg~10Q
appropriate 适当的,合适的; Vg(FF"
征用,挪用 zF@[S
appropriate authorization 适当的授权 y!c<P,Lt3f
appropriateness of audit evidence 审计证据的适当性 fTt\@"V
approval 批准,核准 VG_xNM
assertion (会计报表上的)认定;确认 `=l o. c
assessed level of control risk 对控制风险的评估,控制风险的评估水平 b}&.IJ&40j
asset 资产,财产 GuC 9h^[=M
asset restructuring 资产重组 =I0J1Ob
assignment of duties 职责的划分 EXsVZg"#
assistant 助理,助理人员 2cjbb kq
associated company 联属公司,联营公司 }wZsM[NDB
association 联合,结合;协会,社团 \}J"`J\Q
assumption 假设,假定 sI6I5
at a given date 在某一特定时日 _jb&=f8
attestation 鉴证,公证 -/:!AxIH
attestation service 鉴证服务 ,3
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audit adjustment 审计调整 #&b<D2d
audit areas 审计领域 RI<&cgWn+<
audit conclusion 审计结论 +2w<V0V_
audit effectiveness 审计效果 {:#c1d2@8
audit efficiency 审计效率 i|rC Ga0}
audit engagement letter 审计业务约定书 [P|kY
audit evidence 审计证据 A
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audit fee 审计费 Wuk!\<T{
audit files 审计档案 ?{P$|:ha
audit findings 审计中发现的事项 ;ojJXH~$}
audit implementation stage 审计实施阶段 r4ljA@L
audit mark 审计标识 ,$Cr9R&/
audit materiality 审计重要性 ?Y 5Vje[^
audit method 审计方法 "xNP"S
audit objective 审计目标,审计目的 D!8v$(#hR
audit of financial statements 会计报表审计,财务报表审计 /9,y+"0SQz
audit opinion 审计意见 BMtk/r/
audit period 被审计期间,被审计年度 2UIZ<#|D>s
audit plan 审计计划 =y >CO:^G%
audit planning 编制审计计划,制定审计计划,审计计划
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audit planning stage 审计计划阶段 p,tkVedR
audit procedure 审计程序 3:)_oHq
audit programme 审计程序表,具体审计计划 0+k..l
audit report 审计报告 Jl1\*1"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %f?Zg44
audit report with a qualified opinion 有保留意见的审计报告 B.!&z-)#
audit report with an adverse opinion 否定意见的审计报告 &fsk ESV0
audit report with dual dates 双重日期审计报告 1p$ *N
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 Yr\quinLL
audit results 审计结果 p(cnSvg
audit risk 审计风险 IgRi(q^b-
audit sampling 审计抽样 x=-(p}0o;<
audit sampling techniques 审计抽样方法,审计抽样技术 v4K! BW
audit strategies 审计策略 q8uq%wf
audit summary 审计总结,审计小结 ~Kl"V%>
audit team 审计小组 ac6@E4 _
audit test 审计测试 &-!$qUli
audit trail 审计轨迹 "$P/ek
audit work 审计工作 O0s,)8+z5D
audit working paper 审计工作底稿 1!yd(p=cL
audited financial statement 审计会计报表,已审计财务报表 F'"-aB ~
Auditing Guidelines (the~) 审计规范指南 1]Cdfj6@
auditing standards 审计准则 $$SJLV
audit-oriented working paper (审计)业务类工作底稿 J*_^~t
authorisation 授权 _pzYmQ
authorisation of transaction 交易的授权 *^Ro I
availability 可获得性 KdD~;Ap$
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balance 余额;差额;平衡 HXX9D&c4R
balance sheet 资产负债表 #K*p1}rf
bank 银行 t1~k+
bank account 银行账户,银行户头 2jlz#Sk
bank statement 银行对账单 s8'!1rHd
barter transaction 易货交易,以物换物交易 2
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basis of audit 审计依据 w
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basis of preparation (会计报表的)编制基础 (N/-b
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book of account 账目,账簿 _z1Qr?cY
borrowing 借款,贷款,借债 cP4C<UG
branch 分支,分支机构,分店 'n^?DPvD
brought forward (账户余额等的)承上年,承上期,承上页 H= w6
budget 预算 VbTX;?
building 建筑物;大楼 w
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business conditions 业务情况,经营情况 Ups0Xg&{
business licence (企业等的)营业执照 m%UF{I,
business relation 业务关系 4E_u.tJ
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