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 u9}}}UN!
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审计词汇英汉对照 hu[=9#''$
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ability to continue as a going concern 持续经营能力 2qKo|'gL`
acceptability 可接受性,可接受程度 <I'kJ{"
acceptable level of detection risk 检查风险的可接受水平 !cT#G
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 Q?n} ~(%&
access to asset 对资产的接触 cqr!*
according to 根据,依据,依照 (:].?o
account balance 账户余额 sLzcTGa2:z
account for 对……进行会计处理,核算;解释 >[,Rt"[V
accounting 会计,会计学 ULMG"."IH
accounting advisory serve 会计咨询服务 z~+_sTu
accounting firm 会计师事务所 UZMo(rG.]{
accounting information 会计信息,会计资料 N:[m,U9a
accounting period 会计期间 `zRgP#
accounting policies 会计政策 ,7SLc+
accounting professional bodies 会计职业组织,会计职业团体 0}hN/2}&
accounting records 会计记录 _WtX8
accounting responsibility 会计责任 :h0as!2@dp
accounting service 会计服务
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accounting standards 会计准则 fG;)wQJ
Accounting Standards for Business Enterprises 企业会计准则 d
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accounting system 会计系统 "R+
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accounting treatment 会计处理 :1eI"])(
accuracy 准确性,精确性 @no]*?Gpa
additional audit procedures 追加审计程序 )y'`C@ijI
addressee 收件人,收信人 *aS|4M-
Administration of State-owned Assets (the~) 国有资产管理局 i;*c|ma1>
administrative laws and regulations 行政法规 QkZT%!7
adverse impact 不利影响,负面影响 |uV1S^!A
adverse opinion 反对意见 C\dQ6(3}\
advisory group 咨询组,顾问组 FIlw
agency fee 代理费,代理费用 Mkko1T=6
aggregate 总计,合计为…… j[m\;3Sp
alternation of document and record 变造文件和记录 $iDatQ[
alternative audit procedures 替代审计程序,备选审计程序 3=@7:4 A
amend 修改,修订 2GXAq~h@
amortisation 摊销 ^i&/k
analytical capacity 分析能力 ?c"No|@+
analytical procedures 分析性程序 t*zve,?}
annual financial statements 年度会计报表,年度财务报表 6(B0gBCId
appendix 附录,附表 7xB#) o53
applicable 适用的 5|x&Z/hL
applicable laws and regulations 适用的法规 511^f`P<
application systems 应用系统 rIo`n2
apply consistently 一贯地执行,一贯地实施 M:6H%6eT
appropriate 适当的,合适的; X<K[`
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征用,挪用 03J,NXs
appropriate authorization 适当的授权 qD7(+a
appropriateness of audit evidence 审计证据的适当性 EK_NN<So#
approval 批准,核准 G%;XJsFGp
assertion (会计报表上的)认定;确认 })g|r9=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 `hM`bcS
asset 资产,财产 Lg|j0-"N
asset restructuring 资产重组 b:\I*WJ
assignment of duties 职责的划分 LPb43
assistant 助理,助理人员 +VDwDJ)lG
associated company 联属公司,联营公司 d"Y9go"Z
association 联合,结合;协会,社团 Df||#u=n
assumption 假设,假定 n7
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at a given date 在某一特定时日 3ypB~bNw
attestation 鉴证,公证 \yNjsG@,
attestation service 鉴证服务 G~a;q+7v'$
audit adjustment 审计调整 Sq/M
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audit areas 审计领域 k<ku5U1|
audit conclusion 审计结论 e%`gD*8
audit effectiveness 审计效果 :RzcK>Gub=
audit efficiency 审计效率 ($7>\"+Tl
audit engagement letter 审计业务约定书 g~h`wv'
audit evidence 审计证据 ]x:>~0/L
audit fee 审计费 LT!.M m
audit files 审计档案 ?(*KQ#d
audit findings 审计中发现的事项 8^\DQ&D
audit implementation stage 审计实施阶段 A;1<P5lo
audit mark 审计标识 (NOAHV0H
audit materiality 审计重要性 Ooc,R(
audit method 审计方法 7n,nODbJ
audit objective 审计目标,审计目的 ]?#f=/
audit of financial statements 会计报表审计,财务报表审计 g % q7
audit opinion 审计意见 =R:3J"ly0
audit period 被审计期间,被审计年度 cInzwdh7
audit plan 审计计划 ?T7`E q
audit planning 编制审计计划,制定审计计划,审计计划 LD
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audit planning stage 审计计划阶段 ]d_Id]Qa+
audit procedure 审计程序 r&A#h;EQX2
audit programme 审计程序表,具体审计计划 ?CA P8 _
audit report 审计报告 ppR~e*rv-
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ^(V!vI*
audit report with a qualified opinion 有保留意见的审计报告 8'Xpx+v
audit report with an adverse opinion 否定意见的审计报告 <4^ _dJ9=
audit report with dual dates 双重日期审计报告 W!4GL>9m}A
audit reporting stage 审计报告阶段 d~g
audit responsibility 审计责任 }%| (G[
audit results 审计结果 SgAY/#
audit risk 审计风险 /(BQzCP9O;
audit sampling 审计抽样 bnWIB+%_
audit sampling techniques 审计抽样方法,审计抽样技术 Z?oFee!4
audit strategies 审计策略 ?q7VB
audit summary 审计总结,审计小结 }=^YLu=
audit team 审计小组 VeA;zq
audit test 审计测试 W~.1f1)
audit trail 审计轨迹 6?+bi\6
audit work 审计工作 RxAWX?9Z
audit working paper 审计工作底稿 G<4H~1?P
audited financial statement 审计会计报表,已审计财务报表 X4
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Auditing Guidelines (the~) 审计规范指南 R5
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auditing standards 审计准则 2!~j(_TA
audit-oriented working paper (审计)业务类工作底稿 AQ32rJT8c`
authorisation 授权 Axk
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authorisation of transaction 交易的授权 nFzhj%Pt;
availability 可获得性 8 fVI33
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balance 余额;差额;平衡 }pu2/44=W
balance sheet 资产负债表 #i7!
bank 银行 (toGU
bank account 银行账户,银行户头 bo <.7
bank statement 银行对账单 i'L7t!f}o
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 qe"5&