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 w4%AJmt
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审计词汇英汉对照 :=fvZA WD
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ability to continue as a going concern 持续经营能力 SaO3zz@L
acceptability 可接受性,可接受程度 Lgi[u"Du
acceptable level of detection risk 检查风险的可接受水平 z<&m*0WYA
acceptance of engagement 接受委托 ST;t,
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accepting the engagement for the first time 首次接受委托 !#}7{
access to asset 对资产的接触 0m)&YFZ[(
according to 根据,依据,依照 A'-_TFwW
account balance 账户余额 [BDGR
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account for 对……进行会计处理,核算;解释 "HlgRp]u
accounting 会计,会计学 LM"y\q ]
accounting advisory serve 会计咨询服务 A-uB\ L
accounting firm 会计师事务所 >]?H`>4(
accounting information 会计信息,会计资料 *e/K:k
accounting period 会计期间 XvKFPr0~
accounting policies 会计政策 YI@Fhr
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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 ]'h; {;ug
accounting responsibility 会计责任 VKW|kU7Cs$
accounting service 会计服务 Qh`:<KI
accounting standards 会计准则 C@gXT]Q
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Accounting Standards for Business Enterprises 企业会计准则 !')y&7a~
accounting system 会计系统 *b)Q5dw@1
accounting treatment 会计处理 X_?97iXjx
accuracy 准确性,精确性 S$[k Q|Am
additional audit procedures 追加审计程序 e@n!x}t8
addressee 收件人,收信人 O#_b7i
Administration of State-owned Assets (the~) 国有资产管理局 SEd5)0X^
administrative laws and regulations 行政法规 =6T
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adverse impact 不利影响,负面影响 ^p=L\SJ
adverse opinion 反对意见 mT.e>/pa
advisory group 咨询组,顾问组 g/Wh,f3
agency fee 代理费,代理费用 -iN.Iuc{b_
aggregate 总计,合计为…… .}`hCt08
alternation of document and record 变造文件和记录 #T3h}=
alternative audit procedures 替代审计程序,备选审计程序 d,cN(
amend 修改,修订 h(' )"
amortisation 摊销 9uYyfb:
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analytical capacity 分析能力 Z|*!y]We
analytical procedures 分析性程序 I021p5h|
annual financial statements 年度会计报表,年度财务报表 Q-eCHr)
appendix 附录,附表 pq!%?m]
applicable 适用的 ^g>1U5c
applicable laws and regulations 适用的法规 Of[;Qn
application systems 应用系统 q/gB<p9
apply consistently 一贯地执行,一贯地实施 {`"#yl6"
appropriate 适当的,合适的; f CcD&<%
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appropriate authorization 适当的授权 6Bt=^~d
appropriateness of audit evidence 审计证据的适当性 |
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approval 批准,核准 XFqJ 'R
assertion (会计报表上的)认定;确认 eon!CE0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 0ejdKdYN
asset 资产,财产 pa<qZZ
asset restructuring 资产重组 G^Tk 20*
assignment of duties 职责的划分 n$)_9:
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assistant 助理,助理人员 o>lmst%<
associated company 联属公司,联营公司 F%/h*
association 联合,结合;协会,社团 }1H=wg>\
assumption 假设,假定 ,|T7hTn=
at a given date 在某一特定时日 xN"Z1n7t
attestation 鉴证,公证 C+V*
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attestation service 鉴证服务 =zg:aTMti
audit adjustment 审计调整 v"Jgw;3
audit areas 审计领域 0GXO&rCG
audit conclusion 审计结论 V'gw\mcb
audit effectiveness 审计效果 \wav?;z
audit efficiency 审计效率 u{f*
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audit engagement letter 审计业务约定书 !|G(Yg7C
audit evidence 审计证据 =Agg
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audit fee 审计费 2>PH8
audit files 审计档案 eE]hy'{d<
audit findings 审计中发现的事项 \h{r
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audit implementation stage 审计实施阶段 !?FK
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audit mark 审计标识 K
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audit materiality 审计重要性 xytr2V ]aV
audit method 审计方法 9.+/~$Ht
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 !K0JV|-?t
audit opinion 审计意见 :+&AY2`
audit period 被审计期间,被审计年度 !u;>Wyd W
audit plan 审计计划 kCP$I732
audit planning 编制审计计划,制定审计计划,审计计划 GA3sRFZdQ
audit planning stage 审计计划阶段 uGJ"!K
audit procedure 审计程序 Iw=Sq8
audit programme 审计程序表,具体审计计划 #=,(JmQPt
audit report 审计报告 edC4BHE
audit report with a disclaimer of opinion 拒绝表示意见审计报告 JBX[bx52<r
audit report with a qualified opinion 有保留意见的审计报告 aP()|js
audit report with an adverse opinion 否定意见的审计报告 ]$iN#d|ZU
audit report with dual dates 双重日期审计报告 z(HaRB3l
audit reporting stage 审计报告阶段 ]<w:V`(
audit responsibility 审计责任 2j&@p>
audit results 审计结果 g"8 .}1)~r
audit risk 审计风险 SW?p?<
audit sampling 审计抽样 lC?Icn|o
audit sampling techniques 审计抽样方法,审计抽样技术 sq0 PBEqq
audit strategies 审计策略 \NL+}cL/
audit summary 审计总结,审计小结 Y:QD
audit team 审计小组 mxG ]kqi
audit test 审计测试 g@v
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audit trail 审计轨迹 g:)DNy
audit work 审计工作 1(dj[3Mt
audit working paper 审计工作底稿 d]v+mVAyE
audited financial statement 审计会计报表,已审计财务报表 I4_d[O9
Auditing Guidelines (the~) 审计规范指南 #Z!b G?="
auditing standards 审计准则 X]*QUV]i
audit-oriented working paper (审计)业务类工作底稿 %!j:fJ()
authorisation 授权 2 h|e
authorisation of transaction 交易的授权 l}g;'9ZB
availability 可获得性 x^= M6;:
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balance 余额;差额;平衡 b\55,La
balance sheet 资产负债表 qoU3"8
bank 银行 e;95a
bank account 银行账户,银行户头
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bank statement 银行对账单 pd@; b5T
barter transaction 易货交易,以物换物交易 5F $V`kYT
basis of audit 审计依据 8\ha@&p
basis of preparation (会计报表的)编制基础 ?/#}ZZK^
book of account 账目,账簿 83ipf"]*
borrowing 借款,贷款,借债 4r
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branch 分支,分支机构,分店
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brought forward (账户余额等的)承上年,承上期,承上页 !
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budget 预算 jx`QB')kX
building 建筑物;大楼 Ss?CfRM
business conditions 业务情况,经营情况 }-<zWI{p
business licence (企业等的)营业执照 OyG"1F
business relation 业务关系 h1"zV6U
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