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 {N+
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审计词汇英汉对照 VHXvm*
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ability to continue as a going concern 持续经营能力 U6qv8*~
acceptability 可接受性,可接受程度 .)^@[yrkz
acceptable level of detection risk 检查风险的可接受水平 fc lmxTy
acceptance of engagement 接受委托 }~dXz?{p8
accepting the engagement for the first time 首次接受委托 HBYqqEO
access to asset 对资产的接触 X ^>o/U
according to 根据,依据,依照 uf,4GPo,
account balance 账户余额 :bMCmY
account for 对……进行会计处理,核算;解释 ZjLzS]\a
accounting 会计,会计学 @YmD 79
accounting advisory serve 会计咨询服务 ~*D)L
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accounting firm 会计师事务所
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accounting information 会计信息,会计资料 yv4ki5u`
accounting period 会计期间 MJ[#Gq\0R
accounting policies 会计政策 [wl:"rm
accounting professional bodies 会计职业组织,会计职业团体 Lys4l$J]
accounting records 会计记录 }gL9G
accounting responsibility 会计责任 ay#cW.,
accounting service 会计服务 F?'=iY<h
accounting standards 会计准则 ByeyUw
Accounting Standards for Business Enterprises 企业会计准则 N)A?*s'v~
accounting system 会计系统 (5?5? <
accounting treatment 会计处理 94r8DkI
accuracy 准确性,精确性 vBsd.2t~
additional audit procedures 追加审计程序 4 8M)A
addressee 收件人,收信人 Y-&r_s_~
Administration of State-owned Assets (the~) 国有资产管理局 {s|rk
administrative laws and regulations 行政法规 dz.]5R
adverse impact 不利影响,负面影响 OxX{[|!`
adverse opinion 反对意见 i7 `dY{p7
advisory group 咨询组,顾问组 8Q^yh6z
agency fee 代理费,代理费用 YKLh$
aggregate 总计,合计为…… vTjgW?9
alternation of document and record 变造文件和记录 eA&hiAP/
alternative audit procedures 替代审计程序,备选审计程序 &$ F0
amend 修改,修订 c"t1E-Nsk
amortisation 摊销 jD3,z*
analytical capacity 分析能力 ` 1DJwe2
analytical procedures 分析性程序 vP&d
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annual financial statements 年度会计报表,年度财务报表 @Fqh]1t
appendix 附录,附表 ]CH@T9d5V
applicable 适用的 I#@iA!
applicable laws and regulations 适用的法规 "^gZ
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application systems 应用系统 FCQoz"M
apply consistently 一贯地执行,一贯地实施 )H$Ik)/N
appropriate 适当的,合适的; oM-{)rvQd
征用,挪用 gBHev1^y
appropriate authorization 适当的授权 JY0t Hs
appropriateness of audit evidence 审计证据的适当性 \(.&E`r
approval 批准,核准 qf+jfc(Iby
assertion (会计报表上的)认定;确认 aGNVqS%y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 :gY$/1SYD
asset 资产,财产 *wP8)yv7
asset restructuring 资产重组
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assignment of duties 职责的划分 ];6c/#2x
assistant 助理,助理人员 _3tHzDSG
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associated company 联属公司,联营公司 q#v.-013r
association 联合,结合;协会,社团 y?<[g;MuT
assumption 假设,假定 zc]F
at a given date 在某一特定时日 C=@BkneQ
attestation 鉴证,公证 #h ;j2
attestation service 鉴证服务 F
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audit adjustment 审计调整 $/],QD_;"
audit areas 审计领域 a*CP1@O
audit conclusion 审计结论 JWy$` "{
audit effectiveness 审计效果 ;|w &
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audit efficiency 审计效率 m(nlu
audit engagement letter 审计业务约定书 >OE.6)'Rm
audit evidence 审计证据 KpC)A5u6
audit fee 审计费 PqPLy
audit files 审计档案 EG&^;uU
audit findings 审计中发现的事项 YS?P A#
audit implementation stage 审计实施阶段 p\:_E+lsU
audit mark 审计标识 swG^L$r`
audit materiality 审计重要性 q?8MKf[N
audit method 审计方法 Y+iC/pd
audit objective 审计目标,审计目的 <?52Svi}}
audit of financial statements 会计报表审计,财务报表审计 t2p/NIn
audit opinion 审计意见 Q6,rY(b6
audit period 被审计期间,被审计年度 qh0)~JL4
audit plan 审计计划 Yc=y Vh
audit planning 编制审计计划,制定审计计划,审计计划 p1v:X?
audit planning stage 审计计划阶段 >tr?5iKxc
audit procedure 审计程序 7EY~5U/4
audit programme 审计程序表,具体审计计划 GWjKZ1p
audit report 审计报告 ro@Zbm;P
audit report with a disclaimer of opinion 拒绝表示意见审计报告 tA#X@HIE
audit report with a qualified opinion 有保留意见的审计报告 Yp 6;Y7^
audit report with an adverse opinion 否定意见的审计报告 KwPJ0
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audit report with dual dates 双重日期审计报告 .`Z{ptt>
audit reporting stage 审计报告阶段 [2 2
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audit responsibility 审计责任 Mn>dI@/gM
audit results 审计结果 n8[sR;r5f
audit risk 审计风险 Sx;zvc
audit sampling 审计抽样 z(.$>O&6H
audit sampling techniques 审计抽样方法,审计抽样技术 ol!o8M%Q
audit strategies 审计策略 dr~MyQ
audit summary 审计总结,审计小结 7b+OIZB
audit team 审计小组 FPaj
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audit test 审计测试 >]:R{1h
audit trail 审计轨迹 t8i"f L
audit work 审计工作 oCy52Bm.!
audit working paper 审计工作底稿 r{\cm
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audited financial statement 审计会计报表,已审计财务报表 P7egT
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Auditing Guidelines (the~) 审计规范指南 JsnavI6
auditing standards 审计准则 E>4#j
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audit-oriented working paper (审计)业务类工作底稿 d/Py,
authorisation 授权 FAM`+QtNw
authorisation of transaction 交易的授权 U%oI*
availability 可获得性 y{u6t 3
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balance 余额;差额;平衡 eVU:.fx
balance sheet 资产负债表 3Xd+>'H
bank 银行 wB9IP{Pf
bank account 银行账户,银行户头 M
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bank statement 银行对账单 0
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barter transaction 易货交易,以物换物交易 '0t j
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basis of audit 审计依据 W**=X\"'
basis of preparation (会计报表的)编制基础 Maa5a
book of account 账目,账簿 ^]U2Jd
borrowing 借款,贷款,借债 d[~c-G6
branch 分支,分支机构,分店 (R6ZoBZ
brought forward (账户余额等的)承上年,承上期,承上页 `t6lnO
budget 预算 EHzZ9zH\
building 建筑物;大楼 u`bWn
business conditions 业务情况,经营情况 _
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business licence (企业等的)营业执照 UBqK$2
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business relation 业务关系 3M%EK2 ,
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