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 7uPZuXHxcu
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审计词汇英汉对照 R:'Ou:Mh
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ability to continue as a going concern 持续经营能力 K(nS$x1
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acceptability 可接受性,可接受程度 -t8hi+NK
acceptable level of detection risk 检查风险的可接受水平 iHAU|`'N)
acceptance of engagement 接受委托 K8HIuQ!=
accepting the engagement for the first time 首次接受委托 w9RF2J
access to asset 对资产的接触 kSbO[)p
according to 根据,依据,依照 4q>7OB:e
account balance 账户余额 DR:8oo&E
account for 对……进行会计处理,核算;解释 z`k El@
accounting 会计,会计学 5D,.^a1 A
accounting advisory serve 会计咨询服务 X'fuF2owd
accounting firm 会计师事务所 Z_H?WGO
accounting information 会计信息,会计资料 O:
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accounting period 会计期间 ;LCTCt`
accounting policies 会计政策 I eG=J4:*
accounting professional bodies 会计职业组织,会计职业团体 `|$'g^eCL
accounting records 会计记录 V0K16#}1gM
accounting responsibility 会计责任 JD6aiI!Su
accounting service 会计服务 1T ( u
accounting standards 会计准则 G&q'#3ieC
Accounting Standards for Business Enterprises 企业会计准则 NS`07 #z^
accounting system 会计系统 I@2 uF-
accounting treatment 会计处理 ypx: )e"/
accuracy 准确性,精确性 aaDP9FW9e
additional audit procedures 追加审计程序 V=pMq?Nr
addressee 收件人,收信人 UMV)wy|j
Administration of State-owned Assets (the~) 国有资产管理局 wV(AT$
administrative laws and regulations 行政法规 '77~{jy
adverse impact 不利影响,负面影响 !p9)CjQ "
adverse opinion 反对意见 96d~~2p
advisory group 咨询组,顾问组 HcRa`Sfc]/
agency fee 代理费,代理费用 9lf*O0Z&n
aggregate 总计,合计为…… L!t@-5~
alternation of document and record 变造文件和记录 .XXW
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alternative audit procedures 替代审计程序,备选审计程序 (n,u|}8Y
amend 修改,修订 j 5Qo*p
amortisation 摊销 |EKu2We*
analytical capacity 分析能力 $
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analytical procedures 分析性程序 lVz9k
annual financial statements 年度会计报表,年度财务报表 `vd= ec
appendix 附录,附表 ~#R9i^Y
applicable 适用的 !/`$AXO
applicable laws and regulations 适用的法规 ? B@E!/f
application systems 应用系统 rcV-_+KE(B
apply consistently 一贯地执行,一贯地实施 oH^(qZ8W
appropriate 适当的,合适的; -(i(02P
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征用,挪用 ;}qhc l+
appropriate authorization 适当的授权 !gF9k8\Yr$
appropriateness of audit evidence 审计证据的适当性 :_ROJ
approval 批准,核准 !v|FT.
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assertion (会计报表上的)认定;确认 |?d#eQ9a
assessed level of control risk 对控制风险的评估,控制风险的评估水平 #`(WUn0H?
asset 资产,财产 t42u b
asset restructuring 资产重组 !M7<BD};
assignment of duties 职责的划分 K*q[(,9
assistant 助理,助理人员 .f:n\eT):
associated company 联属公司,联营公司 <F;v`h|+S
association 联合,结合;协会,社团 oRM)%N#
assumption 假设,假定 FS6<V0pil
at a given date 在某一特定时日 qH>`}/,P
attestation 鉴证,公证 5!I4l1
attestation service 鉴证服务 R
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audit adjustment 审计调整 DZ$`
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audit areas 审计领域 P?LlJ5hn
audit conclusion 审计结论 F(5hmr
audit effectiveness 审计效果 .B72C[' c
audit efficiency 审计效率 (Glr\q]jF\
audit engagement letter 审计业务约定书 3*ixlO:qGk
audit evidence 审计证据 POAw M
audit fee 审计费 sa1h%<
audit files 审计档案 v>Lm;q(
audit findings 审计中发现的事项 J-xS:Ha'l
audit implementation stage 审计实施阶段 #>[a{<;Kn
audit mark 审计标识 JhHWu<
audit materiality 审计重要性 S0d~.ah30
audit method 审计方法 0Y
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audit objective 审计目标,审计目的 )yG"^Ulu
audit of financial statements 会计报表审计,财务报表审计 4dawg8K`9
audit opinion 审计意见 (#D*Pl
audit period 被审计期间,被审计年度 i;z{zVR
audit plan 审计计划 5%zXAQD=<
audit planning 编制审计计划,制定审计计划,审计计划 rit
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audit planning stage 审计计划阶段 rH8@69,B
audit procedure 审计程序 6e,xDr
audit programme 审计程序表,具体审计计划 Rk6deI]
audit report 审计报告 ,Lpixnm]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *\}}Bv+9
audit report with a qualified opinion 有保留意见的审计报告 [AU
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audit report with an adverse opinion 否定意见的审计报告 N
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audit report with dual dates 双重日期审计报告 .Jx9
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audit reporting stage 审计报告阶段 h!rM^
audit responsibility 审计责任 wh6yPVVF/
audit results 审计结果 (*p ,T
audit risk 审计风险 *NFg;<:j
audit sampling 审计抽样 ;-P)m
audit sampling techniques 审计抽样方法,审计抽样技术 NLS"eDm
audit strategies 审计策略 p)aeH`;O
audit summary 审计总结,审计小结 1MlUG5
audit team 审计小组 !Ucjax~
audit test 审计测试 Tm}rH]F&
audit trail 审计轨迹 ~{hxR)x9
audit work 审计工作 E>b2+;Jv
audit working paper 审计工作底稿 Zxr!:t7
audited financial statement 审计会计报表,已审计财务报表 :W#rhuzC
Auditing Guidelines (the~) 审计规范指南 E`int?
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auditing standards 审计准则 &QRE"_g
audit-oriented working paper (审计)业务类工作底稿 KWAb-yB
authorisation 授权 sUZX
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authorisation of transaction 交易的授权 d)f@ 5/<
availability 可获得性 aj8A8ma*}
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balance 余额;差额;平衡 <+MyZM(z>
balance sheet 资产负债表 dzLQI}89+k
bank 银行 m>USD?i
bank account 银行账户,银行户头 o#) {1<0vg
bank statement 银行对账单 *IgE)N>
barter transaction 易货交易,以物换物交易 XU!2YO)t;!
basis of audit 审计依据 n0Y+b[+wj
basis of preparation (会计报表的)编制基础 pl@O
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book of account 账目,账簿 O[tvR:Nh
borrowing 借款,贷款,借债 k@zy
branch 分支,分支机构,分店 lC:k7<0Ji
brought forward (账户余额等的)承上年,承上期,承上页 ^b: (jI*l
budget 预算 `&\Q +W
building 建筑物;大楼 valtev0<
business conditions 业务情况,经营情况 GjoIm?
business licence (企业等的)营业执照 QaUm1i#
business relation 业务关系 ^`un'5Vk
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