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 I
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审计词汇英汉对照 T"U t).
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ability to continue as a going concern 持续经营能力 #1@~w}Dh
acceptability 可接受性,可接受程度 B:cOcd?p
acceptable level of detection risk 检查风险的可接受水平 1#"Q' ,7
acceptance of engagement 接受委托 /MH@>C
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accepting the engagement for the first time 首次接受委托 BtChG] N|
access to asset 对资产的接触 M7,MxwZ0k
according to 根据,依据,依照 uszSFe]E
account balance 账户余额 +_P
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account for 对……进行会计处理,核算;解释 QaR.8/xV
accounting 会计,会计学 8[;oUVb5
accounting advisory serve 会计咨询服务 u7Y< ~
accounting firm 会计师事务所 8p{
accounting information 会计信息,会计资料 #l# [\6
accounting period 会计期间 /? 1Yf
accounting policies 会计政策 jMui+G(h
accounting professional bodies 会计职业组织,会计职业团体 Q0Qm0B5eY
accounting records 会计记录 9Pk3}f)a
accounting responsibility 会计责任 `sy &dyM
accounting service 会计服务 OG7v'vmY
accounting standards 会计准则 `yX+NRi(s
Accounting Standards for Business Enterprises 企业会计准则 e uHu}
accounting system 会计系统 [.xk
accounting treatment 会计处理 hRIS[#z;U
accuracy 准确性,精确性 IC.<)I
additional audit procedures 追加审计程序 %yM'
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addressee 收件人,收信人 =^y{@[p`(
Administration of State-owned Assets (the~) 国有资产管理局 (Zg'pSs)
administrative laws and regulations 行政法规 fhIj+/{_O
adverse impact 不利影响,负面影响 *jw$d8q2
adverse opinion 反对意见 Ny,A#-?
advisory group 咨询组,顾问组 np\2sa`
agency fee 代理费,代理费用 bL],KW;Q
aggregate 总计,合计为…… 7h9[-d6
alternation of document and record 变造文件和记录 ZQ' z
alternative audit procedures 替代审计程序,备选审计程序 ZHD0u)ri=J
amend 修改,修订 fMEv85@JL
amortisation 摊销 w[7.@ %^[
analytical capacity 分析能力 <C"N
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analytical procedures 分析性程序 ca3BJWY}J
annual financial statements 年度会计报表,年度财务报表 yX.5Y|A<
appendix 附录,附表 ?Ga2K
applicable 适用的 uj9tr`Zh
applicable laws and regulations 适用的法规 p/WH#4Xdr
application systems 应用系统 LF)a"Sh
apply consistently 一贯地执行,一贯地实施 l9NOzAH3
appropriate 适当的,合适的; j)tCr Py
征用,挪用 "K+N f
appropriate authorization 适当的授权 a3dzok
appropriateness of audit evidence 审计证据的适当性 .1}rzh}8
approval 批准,核准 +.(}u ,:8
assertion (会计报表上的)认定;确认 [zTYiNa
assessed level of control risk 对控制风险的评估,控制风险的评估水平 [mf7>M`p]@
asset 资产,财产 Hdbnb[e
asset restructuring 资产重组 Uq]
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assignment of duties 职责的划分 O`[iz/7m
assistant 助理,助理人员 @6YBK+"
associated company 联属公司,联营公司 '
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association 联合,结合;协会,社团 (\m
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assumption 假设,假定 Ih-3t*L
at a given date 在某一特定时日 3aE[F f[
attestation 鉴证,公证 e8ULf~I
attestation service 鉴证服务 4&oXy,8LC
audit adjustment 审计调整 j*H;a ?Y
audit areas 审计领域 x<*IF,o
audit conclusion 审计结论 '/u:,ar
audit effectiveness 审计效果 p17|ld`
audit efficiency 审计效率 qaMZfA
audit engagement letter 审计业务约定书 -_EY$?4
audit evidence 审计证据 juYA`:qE&
audit fee 审计费 }}``~
audit files 审计档案 TvWU[=4Yk
audit findings 审计中发现的事项 ?zhI=1ED%
audit implementation stage 审计实施阶段 Q@e*$<3
audit mark 审计标识 ]D?# \|
audit materiality 审计重要性 i{|lsd(+
audit method 审计方法 ~N{_N95!2@
audit objective 审计目标,审计目的 $d2kHT
audit of financial statements 会计报表审计,财务报表审计 ~~xyFT+{F
audit opinion 审计意见 }c35FM,
audit period 被审计期间,被审计年度 B%eDBu
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audit plan 审计计划 '"xL}8HX}
audit planning 编制审计计划,制定审计计划,审计计划 zJfK4o
audit planning stage 审计计划阶段 S_|9j{w)
audit procedure 审计程序 Q3BLL`W~
audit programme 审计程序表,具体审计计划 )RA\kZ "
audit report 审计报告 K9C@dvFH
audit report with a disclaimer of opinion 拒绝表示意见审计报告 %
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audit report with a qualified opinion 有保留意见的审计报告 wuIsO;}/9
audit report with an adverse opinion 否定意见的审计报告 J@ktj(
audit report with dual dates 双重日期审计报告 @z
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audit reporting stage 审计报告阶段 '0CXHjZN
audit responsibility 审计责任 nIV.9#~&
audit results 审计结果 Tsm1C#6 Y*
audit risk 审计风险 YeRcf`
audit sampling 审计抽样 e0v9uQ%F5
audit sampling techniques 审计抽样方法,审计抽样技术 QIij>!c4
audit strategies 审计策略 H5AK n*'7
audit summary 审计总结,审计小结 ERfd7V<c>
audit team 审计小组 FE8+E\ U?
audit test 审计测试 ?jNF6z*M6
audit trail 审计轨迹 f.b8ZBNj>
audit work 审计工作 FylWbQU9
audit working paper 审计工作底稿 Jw:Fj{D
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 OH$F >wO
auditing standards 审计准则 7y>Tn`V8G
audit-oriented working paper (审计)业务类工作底稿 VO.-.
authorisation 授权 r~Y>+ln.
authorisation of transaction 交易的授权 [^?13xMb
availability 可获得性 :b<-[8d&
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balance 余额;差额;平衡 4NpHX+=P
balance sheet 资产负债表 6C:x6'5[
bank 银行 A+0T"2
bank account 银行账户,银行户头
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bank statement 银行对账单 ur/Oc24i1n
barter transaction 易货交易,以物换物交易 6-*~t8
basis of audit 审计依据 tr}KPdE
basis of preparation (会计报表的)编制基础 nmD1C_&
book of account 账目,账簿 Wk/fB0
borrowing 借款,贷款,借债 S}zC3
branch 分支,分支机构,分店 ^H5w41
brought forward (账户余额等的)承上年,承上期,承上页 _-@Z
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budget 预算 l9_m>X~
building 建筑物;大楼 NniX/fk
business conditions 业务情况,经营情况 Rz.i/wg}
business licence (企业等的)营业执照 3
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business relation 业务关系 ]{K5zSK
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