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 cC
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审计词汇英汉对照 BX$t |t;!m
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ability to continue as a going concern 持续经营能力 *FDz20S
acceptability 可接受性,可接受程度 +:1ay
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acceptable level of detection risk 检查风险的可接受水平 vco/h
acceptance of engagement 接受委托 Y'"2s~_
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accepting the engagement for the first time 首次接受委托 K[)N/Q
access to asset 对资产的接触 ~(Gv/x
according to 根据,依据,依照 ;`g\T u
account balance 账户余额 ,
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account for 对……进行会计处理,核算;解释 J'^s5hxn+0
accounting 会计,会计学 0?l|A1I%
accounting advisory serve 会计咨询服务 x-+[gNc
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accounting firm 会计师事务所 m>2b %GTh
accounting information 会计信息,会计资料 $+Ke$fq.>
accounting period 会计期间 {"8\~r &b
accounting policies 会计政策 p%Ae"#_X%
accounting professional bodies 会计职业组织,会计职业团体 e3YZ-w^W~h
accounting records 会计记录 V[,/Hw~d%
accounting responsibility 会计责任 ie^:PcU
accounting service 会计服务 qT#+DDEAL
accounting standards 会计准则 |#R;pEn
Accounting Standards for Business Enterprises 企业会计准则 (u85$_C
accounting system 会计系统 oQ~Q?o]Ri
accounting treatment 会计处理 k\_>/)g
accuracy 准确性,精确性 uxk&5RY
additional audit procedures 追加审计程序 0TU~Q
addressee 收件人,收信人 {y<[1Pms
Administration of State-owned Assets (the~) 国有资产管理局 pr>Qu:
administrative laws and regulations 行政法规 =wK3\rG
adverse impact 不利影响,负面影响 o*97Nbjn
adverse opinion 反对意见 4?M=?K0
advisory group 咨询组,顾问组 V S2p"0$3D
agency fee 代理费,代理费用 1YR;dn
aggregate 总计,合计为…… N'Va&"&73>
alternation of document and record 变造文件和记录 "[@-p
alternative audit procedures 替代审计程序,备选审计程序 n|NI]Qi*
amend 修改,修订 z;1tJ
amortisation 摊销 {>OuxVl??k
analytical capacity 分析能力 x*5'
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analytical procedures 分析性程序 ^te9f%>$l
annual financial statements 年度会计报表,年度财务报表 rS/Q
appendix 附录,附表 =sedkrM
applicable 适用的 xuO5|{h
applicable laws and regulations 适用的法规 -Qo`UL.}
application systems 应用系统 +^<CJNDL9
apply consistently 一贯地执行,一贯地实施 MdU_zY(c
appropriate 适当的,合适的; a}#[mw@m=
征用,挪用 -"Lia!Q]M
appropriate authorization 适当的授权 ~b5aT;ObR
appropriateness of audit evidence 审计证据的适当性 s`Z(f:/6*
approval 批准,核准 8kAG EiC
assertion (会计报表上的)认定;确认 5ejdf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 4PTHUyX
asset 资产,财产 /MsX
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asset restructuring 资产重组 * kgbcU f8
assignment of duties 职责的划分 9C[3w[G~C
assistant 助理,助理人员 Rg<y8~|'}
associated company 联属公司,联营公司 ^Ot+,l)
association 联合,结合;协会,社团 Zi$a6
assumption 假设,假定 ;z#D%#Ztq
at a given date 在某一特定时日 xBG&ZM4"^f
attestation 鉴证,公证 JoKD6Q1D
attestation service 鉴证服务 Po&gr@e
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audit adjustment 审计调整 g6Qzkvw)
audit areas 审计领域 g63:WX-\
audit conclusion 审计结论 R_uA!MoLs
audit effectiveness 审计效果 9/D+6hJ]:
audit efficiency 审计效率 $q
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audit engagement letter 审计业务约定书 O-wR48Q
audit evidence 审计证据 eL^,-3JA(]
audit fee 审计费 ?ZdHuuDN~
audit files 审计档案 !#3#}R.$Fl
audit findings 审计中发现的事项 KmZUDU%R
audit implementation stage 审计实施阶段 xex/L%!Rj
audit mark 审计标识 ^O#,%>1J
audit materiality 审计重要性 U?>P6p
audit method 审计方法 ZNFn^iuQ
audit objective 审计目标,审计目的 P`[6IS#\S
audit of financial statements 会计报表审计,财务报表审计 +F&w~
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audit opinion 审计意见 h_?D%b~5
audit period 被审计期间,被审计年度 rv;w`f
audit plan 审计计划 hc>hNC:a
audit planning 编制审计计划,制定审计计划,审计计划 V5K`TC^
audit planning stage 审计计划阶段 2 'xT%
audit procedure 审计程序 |g> K$m^
audit programme 审计程序表,具体审计计划
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audit report 审计报告 |w6:mtaS
audit report with a disclaimer of opinion 拒绝表示意见审计报告 RJnRbaC
audit report with a qualified opinion 有保留意见的审计报告 cliP+#
audit report with an adverse opinion 否定意见的审计报告 U;;vNzcn
audit report with dual dates 双重日期审计报告 0u
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audit reporting stage 审计报告阶段 L2P~moVIi
audit responsibility 审计责任 h:"<x$F
audit results 审计结果 .2!'6;K
audit risk 审计风险 ff?:_q+.N
audit sampling 审计抽样 s4;SA
audit sampling techniques 审计抽样方法,审计抽样技术 _(<[!c!@0
audit strategies 审计策略 n8A*Y3~R
audit summary 审计总结,审计小结 B2
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audit team 审计小组 n:`> QY
audit test 审计测试 ]^VC@$\)+
audit trail 审计轨迹 >LFhu6T
audit work 审计工作 %1@+pf/
audit working paper 审计工作底稿 [#)-F_S
audited financial statement 审计会计报表,已审计财务报表 ,8c
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Auditing Guidelines (the~) 审计规范指南 9w}A7('
auditing standards 审计准则 ZR6KE_
audit-oriented working paper (审计)业务类工作底稿 E>KV1P
authorisation 授权 a)Qx43mOS
authorisation of transaction 交易的授权 bf'@sh%W
availability 可获得性 i~n>dc YW
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balance 余额;差额;平衡 t{Q9Kv
balance sheet 资产负债表 #`<|W5
bank 银行 Kv{i_%j
bank account 银行账户,银行户头 9@Cqg5Kx'
bank statement 银行对账单 _E:]qv
barter transaction 易货交易,以物换物交易 Pd%o6~_*
basis of audit 审计依据 9$)TAI&P
basis of preparation (会计报表的)编制基础 kJlRdt2
book of account 账目,账簿 ].
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borrowing 借款,贷款,借债 ]EE}ax%#aq
branch 分支,分支机构,分店 4 rw<C07Z
brought forward (账户余额等的)承上年,承上期,承上页 fN?HF'7V
budget 预算 j Bl I^
building 建筑物;大楼 X[(u]h`
business conditions 业务情况,经营情况 i.)kV B
business licence (企业等的)营业执照 Fj7cI +
business relation 业务关系 ]{0
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