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 iu!j#VO
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审计词汇英汉对照 #\9sCnb
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ability to continue as a going concern 持续经营能力 RbB
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acceptability 可接受性,可接受程度 d*3;6ZLy
acceptable level of detection risk 检查风险的可接受水平 N8a+X|3]0
acceptance of engagement 接受委托 Y1RiuJtL
accepting the engagement for the first time 首次接受委托 !14aw9Q
access to asset 对资产的接触 0<f\bY02
according to 根据,依据,依照 R'RLF
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account balance 账户余额 qOaI4JP@
account for 对……进行会计处理,核算;解释 dXr=&@1
accounting 会计,会计学 R
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accounting advisory serve 会计咨询服务 5J!ncLNm{
accounting firm 会计师事务所 JU^{!u
accounting information 会计信息,会计资料 YC!Tgb~H
accounting period 会计期间 u&MlWKCi
accounting policies 会计政策 lm'L-ZPN
accounting professional bodies 会计职业组织,会计职业团体 r|!w,>.
accounting records 会计记录 y\-f{I
accounting responsibility 会计责任 .b'o}DLa
accounting service 会计服务 'r`#u@TTZ
accounting standards 会计准则 p H&Tb4
Accounting Standards for Business Enterprises 企业会计准则 CBaU$`5
accounting system 会计系统 bvHF;Qywg
accounting treatment 会计处理 W 2/`O?
accuracy 准确性,精确性 3I0=^>A
additional audit procedures 追加审计程序 }.md$N_F
addressee 收件人,收信人 vLQ!kB^\W
Administration of State-owned Assets (the~) 国有资产管理局 s9t`!
administrative laws and regulations 行政法规 T)%34gN
adverse impact 不利影响,负面影响 ]Tmx;[D
adverse opinion 反对意见 U~{fbS3,
advisory group 咨询组,顾问组 OsS5WY0H
agency fee 代理费,代理费用
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aggregate 总计,合计为…… bb<qnB
alternation of document and record 变造文件和记录 Q'?{_
alternative audit procedures 替代审计程序,备选审计程序 s$g"6;_\
amend 修改,修订 OV
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amortisation 摊销 RmXC
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analytical capacity 分析能力 ?-"xP'#
analytical procedures 分析性程序 Y=RdxCCx4
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 >uMj}<g#Z?
applicable 适用的 )$18a
applicable laws and regulations 适用的法规 AhjK*nJF
application systems 应用系统 8?ig/HSt2
apply consistently 一贯地执行,一贯地实施 _TF\y@hF*D
appropriate 适当的,合适的; ;dXQB>Za
征用,挪用 Wi a%rm
appropriate authorization 适当的授权 h\
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appropriateness of audit evidence 审计证据的适当性 C>%2'S^.b
approval 批准,核准 y+3<
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assertion (会计报表上的)认定;确认 Y\e,#y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 UhQsT^b_
asset 资产,财产 Jjt'R`t%t
asset restructuring 资产重组 M%dJqwH5{
assignment of duties 职责的划分 ~G0\57;h
assistant 助理,助理人员 tvNh@it:F
associated company 联属公司,联营公司 ;CbQ}k
association 联合,结合;协会,社团 5DgfrX
assumption 假设,假定 6=V&3|"
at a given date 在某一特定时日 Jt4&%b-T
attestation 鉴证,公证 j3j<01rq
attestation service 鉴证服务 v7rEUS-
audit adjustment 审计调整 LKtug>Me
audit areas 审计领域 pk&kJ307
audit conclusion 审计结论 o*5<Cxg
audit effectiveness 审计效果 /cn=8%!N
audit efficiency 审计效率 D ff0$06Nq
audit engagement letter 审计业务约定书 -Y]ue*k{
audit evidence 审计证据 MB$K ?"Y
audit fee 审计费 W,</
audit files 审计档案 cID{X&or
audit findings 审计中发现的事项 ?L=@Zs
audit implementation stage 审计实施阶段 2qEm,x'S
audit mark 审计标识 3*@ sp
audit materiality 审计重要性 /P<K)a4GM
audit method 审计方法 "9=F/o9
audit objective 审计目标,审计目的 #R_IF&7
audit of financial statements 会计报表审计,财务报表审计 !acm@"Ea
audit opinion 审计意见 <uGc=Du
audit period 被审计期间,被审计年度 2z/qbzG7
audit plan 审计计划 dZnAdlJ
audit planning 编制审计计划,制定审计计划,审计计划 I[|5 DQ
audit planning stage 审计计划阶段 .PyPU]w
audit procedure 审计程序 #]nH$Kq
audit programme 审计程序表,具体审计计划 [t^Z2a{
audit report 审计报告 1+;Z0$edxz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 wLeP;u1
audit report with a qualified opinion 有保留意见的审计报告 fVCpG~&t
audit report with an adverse opinion 否定意见的审计报告 g~FA:R
audit report with dual dates 双重日期审计报告 <0,c{e
audit reporting stage 审计报告阶段 Zy0u@`
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audit responsibility 审计责任 ]IQTf5n
audit results 审计结果 Y.M^tH:
audit risk 审计风险 3OUZR5_$
audit sampling 审计抽样 ;m/%g{oV
audit sampling techniques 审计抽样方法,审计抽样技术 #7S[Ch}O
audit strategies 审计策略 iN\D`9e
audit summary 审计总结,审计小结 eNN)2-96
audit team 审计小组 CB(Qy9C%h[
audit test 审计测试 yLfb'Ba
audit trail 审计轨迹 TxZ ^zj
audit work 审计工作 (<f`},
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audit working paper 审计工作底稿 qsnZ?hXPp
audited financial statement 审计会计报表,已审计财务报表 h+o-h4X
Auditing Guidelines (the~) 审计规范指南 T/NeoU3 p
auditing standards 审计准则 8,0p14I5;
audit-oriented working paper (审计)业务类工作底稿 1#H=<iJ
authorisation 授权 <ptZY.8N
authorisation of transaction 交易的授权 =5bef8 O
availability 可获得性 #T0uPK
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balance 余额;差额;平衡 d`>'<
balance sheet 资产负债表 Y#3<w
bank 银行 8^26g3
bank account 银行账户,银行户头 T%kr&XsQX
bank statement 银行对账单 :f?};t+
barter transaction 易货交易,以物换物交易 octBt`\Of
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 p<#WueR[
book of account 账目,账簿 *n$=2v^A
borrowing 借款,贷款,借债 X-$~j+YC
branch 分支,分支机构,分店 }E626d}uA
brought forward (账户余额等的)承上年,承上期,承上页 -ea":}/
budget 预算 4L(/Z}(
building 建筑物;大楼 "F
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business conditions 业务情况,经营情况 Y%AVC9(
business licence (企业等的)营业执照 <
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business relation 业务关系 LF\4>(C2g
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