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 c$1u
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审计词汇英汉对照 }`L;.9
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ability to continue as a going concern 持续经营能力 <zqIq9}r
acceptability 可接受性,可接受程度 e r_6PV
acceptable level of detection risk 检查风险的可接受水平 {qHQ_
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acceptance of engagement 接受委托 \Yj_U'2"i
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 Ia%cc
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according to 根据,依据,依照 Vb?wwx7=
account balance 账户余额 BW;@Gq@N
account for 对……进行会计处理,核算;解释 }uMu8)Q
accounting 会计,会计学 ED8{
accounting advisory serve 会计咨询服务 aO$0[-A
accounting firm 会计师事务所
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accounting information 会计信息,会计资料 s[7$%|~W
accounting period 会计期间 06HU6d,
accounting policies 会计政策 z2V ->UK)
accounting professional bodies 会计职业组织,会计职业团体 cWnEp';.
accounting records 会计记录 }'vQUGu8z
accounting responsibility 会计责任 GdC=>\]
accounting service 会计服务 F
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accounting standards 会计准则 O)^F z:
Accounting Standards for Business Enterprises 企业会计准则 8cfsl lI
accounting system 会计系统 S'RRe84C
accounting treatment 会计处理 . ?#Q(eLj
accuracy 准确性,精确性 B[mZQ&Gz`a
additional audit procedures 追加审计程序 <,O|fY%
addressee 收件人,收信人 gGNo!'o
Administration of State-owned Assets (the~) 国有资产管理局 !]R>D{""
administrative laws and regulations 行政法规 '\QJ{/JV
adverse impact 不利影响,负面影响 .&5 3sJ0{
adverse opinion 反对意见 KYkS^v
advisory group 咨询组,顾问组 F+G+XtOS
agency fee 代理费,代理费用 ug}u>vQ>
aggregate 总计,合计为…… Zah<e6L
alternation of document and record 变造文件和记录 %d:cC:`
alternative audit procedures 替代审计程序,备选审计程序 _l)3pm6
amend 修改,修订 !|9@f$Jv
amortisation 摊销 L7lpOy4k
analytical capacity 分析能力 !*DYdqQ/
analytical procedures 分析性程序 }`Wo(E}O
annual financial statements 年度会计报表,年度财务报表 QX?moW6UW
appendix 附录,附表 D
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applicable 适用的 0{d)f1
applicable laws and regulations 适用的法规 Y A+R!t:F{
application systems 应用系统 }x6)}sz7
apply consistently 一贯地执行,一贯地实施 mb_6f:Qh3
appropriate 适当的,合适的; "WY5Pzsi:
征用,挪用 l^tRy_T:-
appropriate authorization 适当的授权 T
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appropriateness of audit evidence 审计证据的适当性 a"}ndrc*
approval 批准,核准 Md9y:)P@Y
assertion (会计报表上的)认定;确认 L8E4|F}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 q+qF;7dN@
asset 资产,财产 k
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asset restructuring 资产重组 2I suBX\[
assignment of duties 职责的划分 2ETv H~23
assistant 助理,助理人员 bWp)'
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associated company 联属公司,联营公司 ',+Zqog92
association 联合,结合;协会,社团 o=![+g
assumption 假设,假定 asQ^33g z
at a given date 在某一特定时日 AH#a+<;a
attestation 鉴证,公证 |d\1xTBLp
attestation service 鉴证服务 A]%*ye"NT
audit adjustment 审计调整 nql{k/6
audit areas 审计领域 6*1f -IbV
audit conclusion 审计结论 )~xH!%4F
audit effectiveness 审计效果 LGtw4'yr
audit efficiency 审计效率 u>] )q7s
audit engagement letter 审计业务约定书 &D|+tu{
audit evidence 审计证据 "J&WH~8+N
audit fee 审计费 "Qc4v@~)
audit files 审计档案 b5~p:f-&4B
audit findings 审计中发现的事项 2.{zfr
audit implementation stage 审计实施阶段 ^!O!HMX0
audit mark 审计标识 wKpD++k
audit materiality 审计重要性 h8k\~/iJ
audit method 审计方法 `S3)uV]I
audit objective 审计目标,审计目的 i6FJG\d
audit of financial statements 会计报表审计,财务报表审计 ;xFB
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audit opinion 审计意见 x'G_z_<V
audit period 被审计期间,被审计年度 Y#P!<Q>}
audit plan 审计计划 D\-DsT.H
audit planning 编制审计计划,制定审计计划,审计计划 71IM`eL=ED
audit planning stage 审计计划阶段 Om;`"5
audit procedure 审计程序 h`v T[u~l
audit programme 审计程序表,具体审计计划 1JOoICjB
audit report 审计报告 !u:;Ew
audit report with a disclaimer of opinion 拒绝表示意见审计报告 klc$n07
audit report with a qualified opinion 有保留意见的审计报告 XE0b9q954
audit report with an adverse opinion 否定意见的审计报告 k:mW ,s|a
audit report with dual dates 双重日期审计报告 '"hSX=
audit reporting stage 审计报告阶段 Y~r)WV!G
audit responsibility 审计责任 :Ez*<;pF'
audit results 审计结果 p?
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audit risk 审计风险 .Y!dO@$:
audit sampling 审计抽样 A&ceuu
audit sampling techniques 审计抽样方法,审计抽样技术 iTT7<x
audit strategies 审计策略 1(i%nX<U
audit summary 审计总结,审计小结 8X? EB6=c
audit team 审计小组 roi,?B_8
audit test 审计测试 6#:V3
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audit trail 审计轨迹 g^#,!e
audit work 审计工作 s`y
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audit working paper 审计工作底稿 McbbEs=)
audited financial statement 审计会计报表,已审计财务报表 9B>P Qbs
Auditing Guidelines (the~) 审计规范指南 2J)
auditing standards 审计准则 hoiC
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audit-oriented working paper (审计)业务类工作底稿 DHvZ:)aT}
authorisation 授权 ?oV|.LM:W
authorisation of transaction 交易的授权 J{5p4bkb
availability 可获得性 W%MS,zkAE
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balance 余额;差额;平衡 ZBQ @S
balance sheet 资产负债表
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bank 银行 VTX6_&Hc1g
bank account 银行账户,银行户头 *k?y+}E_f
bank statement 银行对账单 n-GoG(s..b
barter transaction 易货交易,以物换物交易 ExFz@6@
basis of audit 审计依据 gTLBR
basis of preparation (会计报表的)编制基础 B oiS
book of account 账目,账簿 !@arPN$
borrowing 借款,贷款,借债 r0pwKRE~t
branch 分支,分支机构,分店 L@?3E`4/v
brought forward (账户余额等的)承上年,承上期,承上页 U{@2kg-
budget 预算 Zx: h)I
building 建筑物;大楼 SUvrOl
business conditions 业务情况,经营情况 d\c)cgh%
business licence (企业等的)营业执照 u3Zu ~C
business relation 业务关系 V8pZr+AJ
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