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 3O{*~D&n
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审计词汇英汉对照 4k}3^.#
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ability to continue as a going concern 持续经营能力 lrn3yDkR?
acceptability 可接受性,可接受程度 %BdQ.\4DS
acceptable level of detection risk 检查风险的可接受水平 ~ ^)D#Lo
acceptance of engagement 接受委托 +w'"N
accepting the engagement for the first time 首次接受委托 Pv mmyF
access to asset 对资产的接触 T{9pNf-
according to 根据,依据,依照 q?R)9E$h
account balance 账户余额
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account for 对……进行会计处理,核算;解释 +ZuT\P&kR5
accounting 会计,会计学 |r5e#3w
accounting advisory serve 会计咨询服务 rE:"8d}z
accounting firm 会计师事务所 4!%@{H`3
accounting information 会计信息,会计资料 i}fAjS:W
accounting period 会计期间 .9":Ljs(L
accounting policies 会计政策 5m.{ayE
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 ->BGeP_=|
accounting responsibility 会计责任 HC%tJ:G
accounting service 会计服务 ;m/h?Y~
accounting standards 会计准则 4CUoXs'
Accounting Standards for Business Enterprises 企业会计准则 (
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accounting system 会计系统 GM1z@i\5
accounting treatment 会计处理 Vrwy+o>:X
accuracy 准确性,精确性 Iq76JJuCb
additional audit procedures 追加审计程序 '7lHWqN<
addressee 收件人,收信人 P}YtT3.K
Administration of State-owned Assets (the~) 国有资产管理局 O)0}yF$0
administrative laws and regulations 行政法规 #3b_#+,
adverse impact 不利影响,负面影响 (8Q0?SZN
adverse opinion 反对意见 AXnuXa(j
advisory group 咨询组,顾问组 }01c7/DRP<
agency fee 代理费,代理费用 &U_YDUQ'L
aggregate 总计,合计为…… Ry$zF~[
alternation of document and record 变造文件和记录 SJseP_-
alternative audit procedures 替代审计程序,备选审计程序 K;:_UJ>t
amend 修改,修订 >GbCRN~
amortisation 摊销 |4$.mb.
analytical capacity 分析能力 h/)kd3$*'
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 >i6sJ)2?>
appendix 附录,附表 i6S5 4&^!
applicable 适用的 {Xw6]d
applicable laws and regulations 适用的法规 $nkvp`A
application systems 应用系统 :\!D 6\o6
apply consistently 一贯地执行,一贯地实施 5Kadh2nz
appropriate 适当的,合适的; kp6{QKDj&
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appropriate authorization 适当的授权 ?S*Cvr+=4
appropriateness of audit evidence 审计证据的适当性 O c[F
approval 批准,核准 O/(QLgUr
assertion (会计报表上的)认定;确认 Fjs:rZ#{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 (G>S`B
asset 资产,财产 I pp#{'Do
asset restructuring 资产重组 ab}Kt($
assignment of duties 职责的划分 p#\JKx
assistant 助理,助理人员 m{ w
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associated company 联属公司,联营公司 VW$a(G_h
association 联合,结合;协会,社团
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assumption 假设,假定 8Q{"W"]O7
at a given date 在某一特定时日 G!u+~{g
attestation 鉴证,公证 .83{NF
attestation service 鉴证服务 b p[wr
audit adjustment 审计调整 1*aO2dOq
audit areas 审计领域 |Ix{JP"Lk
audit conclusion 审计结论 Kl Kk?6>
audit effectiveness 审计效果 [%uj+?}6O
audit efficiency 审计效率 /wR,P
audit engagement letter 审计业务约定书 )Ja&Y
audit evidence 审计证据 9a6ij*#
audit fee 审计费 V
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audit files 审计档案 n
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audit findings 审计中发现的事项 H
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audit implementation stage 审计实施阶段 I[l8@!0
audit mark 审计标识 rA\6y6dFs
audit materiality 审计重要性 FxFRrRRH@
audit method 审计方法 [
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audit objective 审计目标,审计目的 :Rroz]*
audit of financial statements 会计报表审计,财务报表审计 =d*5TyAcu
audit opinion 审计意见 *el~sor;S
audit period 被审计期间,被审计年度 >p`ZcFNs"
audit plan 审计计划 HM]mOmL90N
audit planning 编制审计计划,制定审计计划,审计计划 SSAf<44e
audit planning stage 审计计划阶段 '!DS3zEeLS
audit procedure 审计程序 F"ua`ercI
audit programme 审计程序表,具体审计计划 q:/3uC7
audit report 审计报告 sQXj?5!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <2V:tj)?P
audit report with a qualified opinion 有保留意见的审计报告 fvi8+3A&
audit report with an adverse opinion 否定意见的审计报告 (-[73v-w
audit report with dual dates 双重日期审计报告 \C}_l+nY
audit reporting stage 审计报告阶段 s=H|^v
audit responsibility 审计责任 r$cq2pkX
audit results 审计结果 tW
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audit risk 审计风险 )ppIO"\
audit sampling 审计抽样 fP KFU
audit sampling techniques 审计抽样方法,审计抽样技术 >Y6
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audit strategies 审计策略 V{{Xz:
audit summary 审计总结,审计小结 ED;rp9(
audit team 审计小组 R_zQiSwG<
audit test 审计测试 A-&XgOL
audit trail 审计轨迹 )j+G4
audit work 审计工作 y,xJ5BI$
audit working paper 审计工作底稿 nJhaI
audited financial statement 审计会计报表,已审计财务报表 f.G"[p
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 }{S+C[:_
audit-oriented working paper (审计)业务类工作底稿 YHOo6syk
authorisation 授权 M-V{(
authorisation of transaction 交易的授权 (Zoopkxw
availability 可获得性 ~wFiq)v(
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balance 余额;差额;平衡 2r"J"C
balance sheet 资产负债表 wZ%a:Z4TcM
bank 银行 UJiy]y
bank account 银行账户,银行户头 mv{bX|
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bank statement 银行对账单 c0v6*O)
barter transaction 易货交易,以物换物交易 >pm`(zLn
basis of audit 审计依据 8)ykXx
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basis of preparation (会计报表的)编制基础 =k
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book of account 账目,账簿 #GuN.`__n,
borrowing 借款,贷款,借债 sXwa`_{
branch 分支,分支机构,分店 WD >z
brought forward (账户余额等的)承上年,承上期,承上页 phi
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budget 预算 a797'{j#PI
building 建筑物;大楼 y#{v\h
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business conditions 业务情况,经营情况 6FkBb!ASk
business licence (企业等的)营业执照 (b8ZADI*
business relation 业务关系 [ 0z-X7=e
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