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 ;ATn&
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审计词汇英汉对照 |E(`9
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ability to continue as a going concern 持续经营能力 s (hJ *
acceptability 可接受性,可接受程度 0&W*U{0F\
acceptable level of detection risk 检查风险的可接受水平 *=KX0%3
acceptance of engagement 接受委托 NCKhrDd&
accepting the engagement for the first time 首次接受委托 n{@^ne4m
access to asset 对资产的接触 }[2|86,G;
according to 根据,依据,依照 j@98UZ{g\
account balance 账户余额 MIn6p
account for 对……进行会计处理,核算;解释 ^(:Z*+X~>
accounting 会计,会计学 v?)u1-V0
accounting advisory serve 会计咨询服务 ?S~@Ea8/M
accounting firm 会计师事务所 Wb;x
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accounting information 会计信息,会计资料 B.T|e,g26
accounting period 会计期间 }23#z
accounting policies 会计政策 W3HTQGV
accounting professional bodies 会计职业组织,会计职业团体 pAY[XN
accounting records 会计记录 @5)THYAx4
accounting responsibility 会计责任 M#5*gWfq9
accounting service 会计服务 Tl%n|pc
accounting standards 会计准则 "(QI7:iM
Accounting Standards for Business Enterprises 企业会计准则 W3h{5\d!
accounting system 会计系统 _-mJI+^/
accounting treatment 会计处理 ?04$1n:
accuracy 准确性,精确性 -IP 3I
additional audit procedures 追加审计程序 ,RYahu
addressee 收件人,收信人 c1 ~=
Administration of State-owned Assets (the~) 国有资产管理局 )Z.M(P
administrative laws and regulations 行政法规 _]/&NSk
adverse impact 不利影响,负面影响 fN-y8
adverse opinion 反对意见 x$WdW+glZ-
advisory group 咨询组,顾问组 aP}%&{iC*
agency fee 代理费,代理费用 KD*q|?Z
aggregate 总计,合计为…… ;'fn{j6C
alternation of document and record 变造文件和记录 C>0='@LB@r
alternative audit procedures 替代审计程序,备选审计程序 Sd\+f6x
amend 修改,修订 LL}b]B[
amortisation 摊销 Zi4Ektj2
analytical capacity 分析能力 |Ox!tvyr
analytical procedures 分析性程序 OM1pyt
annual financial statements 年度会计报表,年度财务报表 `(dRb
appendix 附录,附表 Q|1X|_hs
applicable 适用的 `BGU
applicable laws and regulations 适用的法规 F
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application systems 应用系统 f|cF[&wo
apply consistently 一贯地执行,一贯地实施 q*36/I
appropriate 适当的,合适的; Cjn)`Q8
征用,挪用 D,)^l@UP
appropriate authorization 适当的授权 xdV $dDCT
appropriateness of audit evidence 审计证据的适当性 a#NP69
approval 批准,核准 ^;xO-;q
assertion (会计报表上的)认定;确认 rjJ-ZRs\
assessed level of control risk 对控制风险的评估,控制风险的评估水平 wRLj>nc
asset 资产,财产 xy.di9
asset restructuring 资产重组 /EXubU73
assignment of duties 职责的划分 uV'w0`$y
assistant 助理,助理人员 o@! !I w
associated company 联属公司,联营公司 HbUadPr
association 联合,结合;协会,社团 ,VTX7vaH
assumption 假设,假定 ROfr
at a given date 在某一特定时日 ?->&)oAh
attestation 鉴证,公证 I$#)k^Q
attestation service 鉴证服务 YJ[Jo3M@j0
audit adjustment 审计调整 (qQ|s@O
audit areas 审计领域 (9X>E+0E
audit conclusion 审计结论 MY$-D+#/`
audit effectiveness 审计效果 R2%>y5dD
audit efficiency 审计效率 i)[8dv
audit engagement letter 审计业务约定书 c{SD=wRt,y
audit evidence 审计证据 9"RGf 1]
audit fee 审计费 s/=.a2\
audit files 审计档案 SA'c}gP
audit findings 审计中发现的事项 (wtw
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audit implementation stage 审计实施阶段 i(l'f#
audit mark 审计标识 "k%B;!We)
audit materiality 审计重要性 k"V@9q;*
audit method 审计方法 J
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audit objective 审计目标,审计目的 HxXCxI3
audit of financial statements 会计报表审计,财务报表审计 ~l=Jx*
audit opinion 审计意见 =C[2"Y4JK0
audit period 被审计期间,被审计年度 'J=knjAT
audit plan 审计计划 ji(Y?vhQt
audit planning 编制审计计划,制定审计计划,审计计划 #!n"),3
audit planning stage 审计计划阶段 @jp}WwC/
audit procedure 审计程序 O@gHx! L
audit programme 审计程序表,具体审计计划 ZGHh!Ds;
audit report 审计报告 nYF *f
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]rs7%$ZW
audit report with a qualified opinion 有保留意见的审计报告 g^qbd$ }
audit report with an adverse opinion 否定意见的审计报告 ]F]!>dKA
audit report with dual dates 双重日期审计报告 -UhGacw
audit reporting stage 审计报告阶段 fjh0Z i45
audit responsibility 审计责任 E{-W#}#
audit results 审计结果 U'8ub(:&
audit risk 审计风险 5%5z@Ka
audit sampling 审计抽样 @A-^~LoP.
audit sampling techniques 审计抽样方法,审计抽样技术 7rdPA9
audit strategies 审计策略 pSLv1d"9{
audit summary 审计总结,审计小结 3X,SCG
audit team 审计小组 "V:24\vO
audit test 审计测试 c_3
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audit trail 审计轨迹 @Q=P6Rz
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audit work 审计工作 s=uWBh3J
audit working paper 审计工作底稿 NSPa3NE
audited financial statement 审计会计报表,已审计财务报表 3V"y|q
Auditing Guidelines (the~) 审计规范指南 ;~ >E^0M
auditing standards 审计准则 J:c]z
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audit-oriented working paper (审计)业务类工作底稿 #An
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authorisation 授权 VgSk\:t
authorisation of transaction 交易的授权 H3?HQ>&O7
availability 可获得性 J7C2:zj
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balance 余额;差额;平衡 JmR)
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balance sheet 资产负债表 \"r*wae
bank 银行 gmY*}d`
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bank account 银行账户,银行户头 N`DLIv8i;
bank statement 银行对账单 (;11xu
barter transaction 易货交易,以物换物交易 _v+mjDdQ
basis of audit 审计依据 XgfaTX*
basis of preparation (会计报表的)编制基础 0F\e*{gc
book of account 账目,账簿 :IZ(9=hs
borrowing 借款,贷款,借债 3]X9 z
branch 分支,分支机构,分店 ^rKA=siz
brought forward (账户余额等的)承上年,承上期,承上页 Ss
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budget 预算 MWHGB")J
building 建筑物;大楼 v GF<
business conditions 业务情况,经营情况 W:8*Z8?7
business licence (企业等的)营业执照 -%U 15W;
business relation 业务关系 ma\UJz
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