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 w"^I*B
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审计词汇英汉对照 d6hWmZVC
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ability to continue as a going concern 持续经营能力 Iupk+x>
acceptability 可接受性,可接受程度 ?c>j^}A/N
acceptable level of detection risk 检查风险的可接受水平 5[/*UtB
acceptance of engagement 接受委托 ||L qx#e=
accepting the engagement for the first time 首次接受委托 [%QJ6
access to asset 对资产的接触 L}:u9$w
according to 根据,依据,依照 x5PQ9Bw,
account balance 账户余额 JN3Oe5yB2@
account for 对……进行会计处理,核算;解释 [IV8
accounting 会计,会计学 2]>s@?[
accounting advisory serve 会计咨询服务 n$b/@hp$z
accounting firm 会计师事务所 37lmB
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accounting information 会计信息,会计资料 ?J<4IvL/
accounting period 会计期间 :Z
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accounting policies 会计政策 ]Ff&zBJ
accounting professional bodies 会计职业组织,会计职业团体 "2=v?,'t
accounting records 会计记录 s*]1d*B!
accounting responsibility 会计责任 %? RX}37K
accounting service 会计服务 YtIJJH
accounting standards 会计准则 a_x|PbD
Accounting Standards for Business Enterprises 企业会计准则 :_H$*Q=1
accounting system 会计系统 )cOm\^
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accounting treatment 会计处理 /"/$1F%{
accuracy 准确性,精确性 x
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additional audit procedures 追加审计程序 g<.VW0
addressee 收件人,收信人 pu `|HaQaE
Administration of State-owned Assets (the~) 国有资产管理局 AK[9fxrE
administrative laws and regulations 行政法规 <yg
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adverse impact 不利影响,负面影响 y'E)iI*
adverse opinion 反对意见 "=/XIM.
advisory group 咨询组,顾问组 =<33(
agency fee 代理费,代理费用 (6JD<pBm
aggregate 总计,合计为…… ~'T]B{.+J
alternation of document and record 变造文件和记录 W:0@m^r
alternative audit procedures 替代审计程序,备选审计程序 b5H[~8mf
amend 修改,修订 Jnv91*>h8
amortisation 摊销 TXy*- <#vR
analytical capacity 分析能力 ,L_p"A
analytical procedures 分析性程序 nGyY`wt&Rg
annual financial statements 年度会计报表,年度财务报表 E[_Z%zd^
appendix 附录,附表 T]E$H, p
applicable 适用的 pGsVO5M?
applicable laws and regulations 适用的法规 m'429E]\S
application systems 应用系统 ^s24f?3
apply consistently 一贯地执行,一贯地实施 Grw_SVa^
appropriate 适当的,合适的; (>)Y0ki}
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appropriate authorization 适当的授权 q .?D{[2
appropriateness of audit evidence 审计证据的适当性 N8mK^{
approval 批准,核准 rtUdL,Hx
assertion (会计报表上的)认定;确认 ?mF-zA'4]
assessed level of control risk 对控制风险的评估,控制风险的评估水平 TJO|{Lxm
asset 资产,财产 tpCEWdn5
asset restructuring 资产重组 j[Et+V?
assignment of duties 职责的划分 1uD}V7_y"
assistant 助理,助理人员 kW/ksz0)
associated company 联属公司,联营公司 My5X%)T>P
association 联合,结合;协会,社团 rfCoi>{<
assumption 假设,假定 [i&tE.7
at a given date 在某一特定时日 Cf%)W:Q9
attestation 鉴证,公证 oM< &4F
attestation service 鉴证服务 n}._Nb
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audit adjustment 审计调整 BKJW\gS2
audit areas 审计领域 T>LtN
audit conclusion 审计结论 g=Qj9Z
audit effectiveness 审计效果
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audit efficiency 审计效率 ,,,5pCi\
audit engagement letter 审计业务约定书 I*}:C
audit evidence 审计证据 @Yt[%tOF+
audit fee 审计费 [;tbNVZK
audit files 审计档案 ql_aDoj
audit findings 审计中发现的事项 jPbL3"0A&
audit implementation stage 审计实施阶段 9]kWM]B)o
audit mark 审计标识 8BWLi5R[
audit materiality 审计重要性 &Cdd
audit method 审计方法 Be}Cj(C
audit objective 审计目标,审计目的 /S|Pq!4<
audit of financial statements 会计报表审计,财务报表审计 _u.l|yR
audit opinion 审计意见 rKR<R(=!=
audit period 被审计期间,被审计年度 R':a,6O
audit plan 审计计划 NEK;'"~
audit planning 编制审计计划,制定审计计划,审计计划 B\N,%vsx#U
audit planning stage 审计计划阶段 ~IlgcCF
audit procedure 审计程序 `)SkA?yKI
audit programme 审计程序表,具体审计计划 |E!xt6B
audit report 审计报告 {L.0jAwB
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +fKLCzj
audit report with a qualified opinion 有保留意见的审计报告 ?K}/b[[0v
audit report with an adverse opinion 否定意见的审计报告 vY.p~3q :)
audit report with dual dates 双重日期审计报告 Xf$,ra"
audit reporting stage 审计报告阶段 q?\3m3
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audit responsibility 审计责任 [j:%O|h
audit results 审计结果 ;l~gA |A
audit risk 审计风险 q
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audit sampling 审计抽样 PBkKn3P3
audit sampling techniques 审计抽样方法,审计抽样技术 ;2&(]1X
audit strategies 审计策略 &
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audit summary 审计总结,审计小结 {AQ3y,sh
audit team 审计小组 t0hg!_$bq
audit test 审计测试 ?;}2Z)
audit trail 审计轨迹 P^.L0T5g
audit work 审计工作 xNl_Q8Z?R^
audit working paper 审计工作底稿 o3%Gc/6%
audited financial statement 审计会计报表,已审计财务报表 8<IOX
Auditing Guidelines (the~) 审计规范指南 8G
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auditing standards 审计准则 .PxtcC.K
audit-oriented working paper (审计)业务类工作底稿 p?5`+Z
authorisation 授权 &e2") 4oh
authorisation of transaction 交易的授权 OSsdB%bIu`
availability 可获得性 opdi5e)jK
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balance 余额;差额;平衡 kM@8RAxA
balance sheet 资产负债表 6(X(f;MEl
bank 银行 S,qsCn
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bank account 银行账户,银行户头 kg9ZSkJr
bank statement 银行对账单 !=eui$]
barter transaction 易货交易,以物换物交易 LLV:E{`p
basis of audit 审计依据 eX$u
basis of preparation (会计报表的)编制基础 P(qUx9
book of account 账目,账簿 7e>n{rl
borrowing 借款,贷款,借债 \%rX~UhZ=
branch 分支,分支机构,分店 'TezUBRAz
brought forward (账户余额等的)承上年,承上期,承上页 E3sl"d;~
budget 预算 *G2p;n=2
building 建筑物;大楼
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business conditions 业务情况,经营情况 "J7=3$CA
business licence (企业等的)营业执照
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business relation 业务关系 9boNB"h]T
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