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 K'71uW>
foN;Q1?lS
审计词汇英汉对照 $]hf2Yr(
ZHB'^#b
A 3NJ-.c@(p
omY?`(=
HP
gMVp'
ability to continue as a going concern 持续经营能力 vWgh?h/ot
acceptability 可接受性,可接受程度 p;B
+g X
acceptable level of detection risk 检查风险的可接受水平 0~-+5V
acceptance of engagement 接受委托 mq
"p"iI
accepting the engagement for the first time 首次接受委托 QzS{2Y[OQ
access to asset 对资产的接触 :q= XE$%H
according to 根据,依据,依照 6HEl1FK{@
account balance 账户余额 ]f-e/8$`@
account for 对……进行会计处理,核算;解释 yn=1b:kid
accounting 会计,会计学 !KF;Z|_(I
accounting advisory serve 会计咨询服务 ^oP]@r"qy
accounting firm 会计师事务所 A,iXiDb3pK
accounting information 会计信息,会计资料 PzF)Vg
accounting period 会计期间 @hv9=v+
accounting policies 会计政策 |, :(3Ml
accounting professional bodies 会计职业组织,会计职业团体 sG}9 l1
accounting records 会计记录 Tq?W @DM*
accounting responsibility 会计责任 O/5W-u
accounting service 会计服务 HnpGPGz@F
accounting standards 会计准则 5jV]{ZV#
Accounting Standards for Business Enterprises 企业会计准则 ](W#Tj5-
accounting system 会计系统 gF:wdcO
accounting treatment 会计处理 lmd0Q(I
accuracy 准确性,精确性 Oq.)
8E.
additional audit procedures 追加审计程序 }^ iE|YKz
addressee 收件人,收信人 %?cPqRHJ ~
Administration of State-owned Assets (the~) 国有资产管理局
Z-~^)l o
administrative laws and regulations 行政法规 T<ua0;7
adverse impact 不利影响,负面影响 ,cB`j7p(
adverse opinion 反对意见 \k* ]w_m-
advisory group 咨询组,顾问组 Z@*Z@]FC
agency fee 代理费,代理费用 Ex Qld
aggregate 总计,合计为…… 6suc0
alternation of document and record 变造文件和记录 ]~oM'?&!
alternative audit procedures 替代审计程序,备选审计程序 $M><K
amend 修改,修订 %Wc-.ER
amortisation 摊销 xNONf4I:6J
analytical capacity 分析能力 6tzn% ?
analytical procedures 分析性程序 >Te{a*`"m:
annual financial statements 年度会计报表,年度财务报表 E6G^?k~q
appendix 附录,附表 BE U[M
applicable 适用的 `ybZE+S.
applicable laws and regulations 适用的法规 44]ae~@a
application systems 应用系统 6v1j*'
apply consistently 一贯地执行,一贯地实施 ~q9RZ#g13J
appropriate 适当的,合适的; *[jaI-~S
征用,挪用 _,'UP>Si
appropriate authorization 适当的授权 81KtK[?b
appropriateness of audit evidence 审计证据的适当性 jVA xa|S
approval 批准,核准 .!`j3W]
assertion (会计报表上的)认定;确认 g5?Fo%W
assessed level of control risk 对控制风险的评估,控制风险的评估水平 d`xqs,0f
asset 资产,财产 Z`f _e?
asset restructuring 资产重组 Xu
T|vh
assignment of duties 职责的划分 8=e\^Q+
assistant 助理,助理人员 z4<h)hh"k6
associated company 联属公司,联营公司 U_J|{*4S.!
association 联合,结合;协会,社团 "3v%|
assumption 假设,假定 v14[G@V~\
at a given date 在某一特定时日 bv] ZUF0
attestation 鉴证,公证 @GEvI2Vf.0
attestation service 鉴证服务 '3xSzsDn
audit adjustment 审计调整 fpqKa r
audit areas 审计领域 .h6h&[TEU
audit conclusion 审计结论 Z# :Ww
audit effectiveness 审计效果 isN"7y|r:X
audit efficiency 审计效率 g_q{3
PW.
audit engagement letter 审计业务约定书 WT0U)x( m5
audit evidence 审计证据 SQHVgj
audit fee 审计费 .FC1:y<aO
audit files 审计档案 Rw7Q[I5z%
audit findings 审计中发现的事项 59)PJ0E
audit implementation stage 审计实施阶段 bySw#h_
audit mark 审计标识 9:m+mpL=9
audit materiality 审计重要性 W[vak F
audit method 审计方法 vbWX`skU
audit objective 审计目标,审计目的 rN
*4Y
audit of financial statements 会计报表审计,财务报表审计 UR\*KR;yM
audit opinion 审计意见 `,|7X]%b
audit period 被审计期间,被审计年度 l>:?U
audit plan 审计计划 r"4:aKF>
audit planning 编制审计计划,制定审计计划,审计计划 ^yfT7050
audit planning stage 审计计划阶段 N@) D,~
audit procedure 审计程序 7_|zMk.J*
audit programme 审计程序表,具体审计计划 <vAg\Tv:S
audit report 审计报告 @U9ov >E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [[)HPHSQ
audit report with a qualified opinion 有保留意见的审计报告 Coyop#q#"{
audit report with an adverse opinion 否定意见的审计报告 :xA'X+d/'
audit report with dual dates 双重日期审计报告 >Qi2;t~G
audit reporting stage 审计报告阶段 `yf#(YP
audit responsibility 审计责任
mjw:Z,
audit results 审计结果 )D@
NX/}
audit risk 审计风险 68D.Li
audit sampling 审计抽样 J"
z8olV
audit sampling techniques 审计抽样方法,审计抽样技术 mO\6B7V!
audit strategies 审计策略 A /o=a#
audit summary 审计总结,审计小结 #-{4 Jx
audit team 审计小组 FPu,sz8
audit test 审计测试 S |B7HS5
audit trail 审计轨迹 6 g!t1%Kb
audit work 审计工作 9SU;c l
audit working paper 审计工作底稿 ed617J
audited financial statement 审计会计报表,已审计财务报表 5ecqJ
Auditing Guidelines (the~) 审计规范指南 8
/\rmf\
auditing standards 审计准则 }6o` in>M
audit-oriented working paper (审计)业务类工作底稿 vm Hf$rq
authorisation 授权 sqkPC_;A
authorisation of transaction 交易的授权 K}*s^*X
availability 可获得性 bclA+!1
B .<tb*6rX>
balance 余额;差额;平衡 (l$bA_F\
balance sheet 资产负债表 Q2
+e`
bank 银行 -f'z_&KI
bank account 银行账户,银行户头 YUc&X