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 V$0mcwH
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审计词汇英汉对照 #K&XY6cTj
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ability to continue as a going concern 持续经营能力 ?mwa6]
acceptability 可接受性,可接受程度 1Be/(pSc
acceptable level of detection risk 检查风险的可接受水平 7D&O5Z=%+
acceptance of engagement 接受委托 Y]VLouzl
accepting the engagement for the first time 首次接受委托 )s N}ClgJ
access to asset 对资产的接触 BD,J4xH;
according to 根据,依据,依照 2
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account balance 账户余额 +R"Y~
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account for 对……进行会计处理,核算;解释 #?"^: ,Y
accounting 会计,会计学 4v.{C"M
accounting advisory serve 会计咨询服务 zt;aB>jz#
accounting firm 会计师事务所 *47HN7
accounting information 会计信息,会计资料 d0V*[{
accounting period 会计期间 +?)R}\\
accounting policies 会计政策 'D'H)J
accounting professional bodies 会计职业组织,会计职业团体 O!se-h5mW8
accounting records 会计记录
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accounting responsibility 会计责任 g o9tvK
accounting service 会计服务 ^ 6b27_=
accounting standards 会计准则 (}m2}
Accounting Standards for Business Enterprises 企业会计准则 AZ>F+@ d
accounting system 会计系统 |"g+p)A
accounting treatment 会计处理 =&Z#QD"vl
accuracy 准确性,精确性 x7GYWK
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additional audit procedures 追加审计程序 AO]k*N,N
addressee 收件人,收信人 sm Kp3_r
Administration of State-owned Assets (the~) 国有资产管理局 (<2!^v0.M
administrative laws and regulations 行政法规 ~jJF&*)
adverse impact 不利影响,负面影响 s~06%QEG
adverse opinion 反对意见 m*|G2
advisory group 咨询组,顾问组 _1G;!eO
agency fee 代理费,代理费用 tH=jaFJ
aggregate 总计,合计为…… 5[LDG/{Tys
alternation of document and record 变造文件和记录 ,Cd4
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alternative audit procedures 替代审计程序,备选审计程序 ?{L5=X@$$
amend 修改,修订 wEZieHw
amortisation 摊销 vM?,#:5
analytical capacity 分析能力 .B?fG)'WsF
analytical procedures 分析性程序 Qe =8x7oIP
annual financial statements 年度会计报表,年度财务报表 c+{ ar^)*
appendix 附录,附表 VpX*l3
applicable 适用的 l}@C'Np
applicable laws and regulations 适用的法规 {b|V;/
application systems 应用系统 O"}O~lZ[6T
apply consistently 一贯地执行,一贯地实施 Vkfc&+
appropriate 适当的,合适的; T9FGuit9
征用,挪用 cJ\1ndBH
appropriate authorization 适当的授权 (ys<{Y-;
appropriateness of audit evidence 审计证据的适当性 / hg)=p
approval 批准,核准 iD.p KG
assertion (会计报表上的)认定;确认 dDA,Ps
assessed level of control risk 对控制风险的评估,控制风险的评估水平 lS|F&I5j
asset 资产,财产 xb2j
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asset restructuring 资产重组 wbB\~*Z)
assignment of duties 职责的划分 8=)9ZjfD
assistant 助理,助理人员 q'9;
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 r 6&+pSA>
assumption 假设,假定 CF6qEG6
at a given date 在某一特定时日 FqZD'Uu7
attestation 鉴证,公证 $F1Am%
attestation service 鉴证服务 (coaGQ@d
audit adjustment 审计调整 cv;2zq=T
audit areas 审计领域 _hgGF9
audit conclusion 审计结论 .pG`/[*a
audit effectiveness 审计效果 m=TZfa^
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audit efficiency 审计效率 &oE'|^G
audit engagement letter 审计业务约定书 85q!FpuH
audit evidence 审计证据 mA#;6?6
audit fee 审计费 IOa@dUh7a,
audit files 审计档案 )X3
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audit findings 审计中发现的事项 E5?$=cL?
audit implementation stage 审计实施阶段 cT@H49#uB
audit mark 审计标识 tkmzOc H
audit materiality 审计重要性 0+K<;5"63d
audit method 审计方法 cfPp>EK
audit objective 审计目标,审计目的 y7,t"XV
audit of financial statements 会计报表审计,财务报表审计 b'I@TLE')
audit opinion 审计意见 ~R\ $Z
audit period 被审计期间,被审计年度 pgW^hj\
audit plan 审计计划 (G~M E>
audit planning 编制审计计划,制定审计计划,审计计划 TEla?N
audit planning stage 审计计划阶段 dGUiMix{N
audit procedure 审计程序 -
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audit programme 审计程序表,具体审计计划 0EasPbp
audit report 审计报告 i*8j|
audit report with a disclaimer of opinion 拒绝表示意见审计报告 xf?"Q#
audit report with a qualified opinion 有保留意见的审计报告 _;R#B`9Iu
audit report with an adverse opinion 否定意见的审计报告 vsPIvW!V
audit report with dual dates 双重日期审计报告 (Q.tH
audit reporting stage 审计报告阶段 qeC^e}h
audit responsibility 审计责任 ,kUg"\_k
audit results 审计结果
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audit risk 审计风险 cG (%P$
audit sampling 审计抽样 !^EA}N.u
audit sampling techniques 审计抽样方法,审计抽样技术 cYvt!M\ed
audit strategies 审计策略 oFhBq0@
audit summary 审计总结,审计小结 |WNI[49
audit team 审计小组 MShcZtN
audit test 审计测试 :UX8^+bfZ
audit trail 审计轨迹 I+`>e*:@W
audit work 审计工作 _Ea1;dJmq
audit working paper 审计工作底稿 3EH@tlTl
audited financial statement 审计会计报表,已审计财务报表 D&=+PAX
Auditing Guidelines (the~) 审计规范指南 3NdO3-~)
auditing standards 审计准则 E&Zt<pRf;2
audit-oriented working paper (审计)业务类工作底稿 UG vUU<N|N
authorisation 授权 =>JA; ft
authorisation of transaction 交易的授权 7#N
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availability 可获得性 +jS<n13T
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balance 余额;差额;平衡 ;2[OI
balance sheet 资产负债表 3#aLCpVla
bank 银行 'e6J
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bank account 银行账户,银行户头 3HNm`b8G4m
bank statement 银行对账单 :H#D4O8UiH
barter transaction 易货交易,以物换物交易 4;(W0RQa
basis of audit 审计依据 8Q0/kG
basis of preparation (会计报表的)编制基础 Nfv`
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book of account 账目,账簿 t3*.Bm:^
borrowing 借款,贷款,借债 .yHK
branch 分支,分支机构,分店 ZXf&
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brought forward (账户余额等的)承上年,承上期,承上页 2IP<6l8N
budget 预算 ,
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building 建筑物;大楼 m|;gl|dTB
business conditions 业务情况,经营情况 `=Rxnl,<U
business licence (企业等的)营业执照 I,"q:QS+
business relation 业务关系 Rl_1g`84
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