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 P5aHLNit
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审计词汇英汉对照 U'lrdc"Q
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ability to continue as a going concern 持续经营能力 l<qxr.X
acceptability 可接受性,可接受程度 M{z+=c&w
acceptable level of detection risk 检查风险的可接受水平 |
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acceptance of engagement 接受委托 <y`yKXzBUV
accepting the engagement for the first time 首次接受委托 R8HA X
access to asset 对资产的接触 O'5(L9,
according to 根据,依据,依照 'VF9j\a
account balance 账户余额 1>|p1YZ"
account for 对……进行会计处理,核算;解释 Wxp^*._q3I
accounting 会计,会计学 `CHgTkv
accounting advisory serve 会计咨询服务 X\YeO>C
accounting firm 会计师事务所 wmT3 >
accounting information 会计信息,会计资料 Grw_SVa^
accounting period 会计期间 }25
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accounting policies 会计政策 f Z \Ev%F
accounting professional bodies 会计职业组织,会计职业团体 B`KpaE]
accounting records 会计记录 $1UN?(r
accounting responsibility 会计责任 oA42?I ^
accounting service 会计服务 I98wMV8
accounting standards 会计准则 EzthRe9
Accounting Standards for Business Enterprises 企业会计准则 N*o+m~:y
accounting system 会计系统 `D GO~RMp9
accounting treatment 会计处理 [!aHP?-
accuracy 准确性,精确性 VSP[G ,J.
additional audit procedures 追加审计程序 qLPI^g,
addressee 收件人,收信人 fxiq,o0
Administration of State-owned Assets (the~) 国有资产管理局 }*0%wP
administrative laws and regulations 行政法规 B;rq{ac!P]
adverse impact 不利影响,负面影响 iAXx`>}m
adverse opinion 反对意见 [i&tE.7
advisory group 咨询组,顾问组 i&?~QQP`
agency fee 代理费,代理费用 oXz:zoNQ
aggregate 总计,合计为…… o]k[l;
alternation of document and record 变造文件和记录 a_Xh(d$
alternative audit procedures 替代审计程序,备选审计程序 OGae]O<
amend 修改,修订 2U#OBvNU
amortisation 摊销 XvdK;
analytical capacity 分析能力 P3N
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analytical procedures 分析性程序 |r3eq4$Am
annual financial statements 年度会计报表,年度财务报表 Rhr]ML
appendix 附录,附表 tM!1oWH
applicable 适用的
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applicable laws and regulations 适用的法规 cvc.-7IO
application systems 应用系统 9^jO^[>
apply consistently 一贯地执行,一贯地实施 i2swots
appropriate 适当的,合适的; LfK <%(:
征用,挪用 ]aaHb
appropriate authorization 适当的授权 4\-kzGgmo
appropriateness of audit evidence 审计证据的适当性 2>s:wABb /
approval 批准,核准 gE8>5_R|
assertion (会计报表上的)认定;确认 sg9ZYWcL
assessed level of control risk 对控制风险的评估,控制风险的评估水平 v'Lckw@G4
asset 资产,财产 6i&WF<%D
asset restructuring 资产重组 K
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assignment of duties 职责的划分 ;,9|;)U?u
assistant 助理,助理人员 _YbHnb
associated company 联属公司,联营公司 <hS >L1ZSr
association 联合,结合;协会,社团 B\N,%vsx#U
assumption 假设,假定 n1!u
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at a given date 在某一特定时日 McA,
attestation 鉴证,公证 dyu~T{
attestation service 鉴证服务 z+wBZn{0I
audit adjustment 审计调整 33
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audit areas 审计领域 u6|7P<HUfb
audit conclusion 审计结论 ==|//:: \
audit effectiveness 审计效果 <4Ujk8Zj
audit efficiency 审计效率 *a\1*Jk
audit engagement letter 审计业务约定书 ]l&
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audit evidence 审计证据 <;_X=s`f,
audit fee 审计费 JkpA
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audit files 审计档案 vbh\uv&
audit findings 审计中发现的事项 ~9x$tb x-
audit implementation stage 审计实施阶段 ]Ub?Wo7F?
audit mark 审计标识 q
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audit materiality 审计重要性 PBkKn3P3
audit method 审计方法 ;2&(]1X
audit objective 审计目标,审计目的 !_zmm$bR
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 t0hg!_$bq
audit period 被审计期间,被审计年度 ?;}2Z)
audit plan 审计计划 x/5%a{~j2
audit planning 编制审计计划,制定审计计划,审计计划 \}G/F!
audit planning stage 审计计划阶段 dZ;csc@xv
audit procedure 审计程序 c 8E&
audit programme 审计程序表,具体审计计划 wYS
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audit report 审计报告 `ZNzDr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?$8OVq.w,
audit report with a qualified opinion 有保留意见的审计报告 {fk'g(E8([
audit report with an adverse opinion 否定意见的审计报告 cojuU=i
audit report with dual dates 双重日期审计报告 @u$4{sjgf\
audit reporting stage 审计报告阶段 \W#M]Q
audit responsibility 审计责任 Qs</.PO
audit results 审计结果 -,}f6*
audit risk 审计风险 `"/@LUso
audit sampling 审计抽样 dp-8,Seu
audit sampling techniques 审计抽样方法,审计抽样技术 qDL9
audit strategies 审计策略 K]Ed-Tz8QZ
audit summary 审计总结,审计小结 S,qsCn
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audit team 审计小组 dt;R
audit test 审计测试 5f}wQ
audit trail 审计轨迹 aq[kKS`
audit work 审计工作 LLV:E{`p
audit working paper 审计工作底稿 ]6FpUF#<D
audited financial statement 审计会计报表,已审计财务报表 x!gu&AA<*
Auditing Guidelines (the~) 审计规范指南 265df
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auditing standards 审计准则 7e>n{rl
audit-oriented working paper (审计)业务类工作底稿 xUzfBn
authorisation 授权 XG_lyx%:E
authorisation of transaction 交易的授权 -:>Mi5/ s
availability 可获得性 =][[TH
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balance 余额;差额;平衡 [
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balance sheet 资产负债表 BWz*!(
bank 银行 "J7=3$CA
bank account 银行账户,银行户头 =d&
bank statement 银行对账单 M0 =K#/
barter transaction 易货交易,以物换物交易 \JN?3}_J
basis of audit 审计依据 `3\5&B