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 i.0}qS?
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审计词汇英汉对照 s@^GjA[6+
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ability to continue as a going concern 持续经营能力 |~8iNcIS
acceptability 可接受性,可接受程度 MfCu\[qOz
acceptable level of detection risk 检查风险的可接受水平 HTf7r-
acceptance of engagement 接受委托 ]1abz:
accepting the engagement for the first time 首次接受委托 WTY{sq\'
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access to asset 对资产的接触 0-l
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according to 根据,依据,依照 QIBv}hgcy
account balance 账户余额 #u|;YC
account for 对……进行会计处理,核算;解释 &q``CCOF&
accounting 会计,会计学 5W 5\*L
accounting advisory serve 会计咨询服务 sBZKf8 @/
accounting firm 会计师事务所 x4.-7%VV%
accounting information 会计信息,会计资料 9p>3k&S
accounting period 会计期间 e,`+6qP{
accounting policies 会计政策 !_l W#fe
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accounting professional bodies 会计职业组织,会计职业团体 afGb}8
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accounting records 会计记录 n&FN?"I/]
accounting responsibility 会计责任 KB*[b
accounting service 会计服务 /_26D0}UuF
accounting standards 会计准则 kpxd+w
Accounting Standards for Business Enterprises 企业会计准则 ?Xh=rx_
accounting system 会计系统 fCO!M1 t
accounting treatment 会计处理 +)L
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accuracy 准确性,精确性 Hd2Sou4-j
additional audit procedures 追加审计程序 D-E30b]e
addressee 收件人,收信人 -UUPhGC
Administration of State-owned Assets (the~) 国有资产管理局 5c3)p^]g
administrative laws and regulations 行政法规 C1)TEkc"C
adverse impact 不利影响,负面影响 cX
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adverse opinion 反对意见 ,F6i5128{
advisory group 咨询组,顾问组 $N+a4
agency fee 代理费,代理费用 /3'-+bp^=
aggregate 总计,合计为…… [KV
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alternation of document and record 变造文件和记录 H5^'J`0\
alternative audit procedures 替代审计程序,备选审计程序 Co[ rhs
amend 修改,修订
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amortisation 摊销 |DwI%%0(F
analytical capacity 分析能力 0&2TeqsLh)
analytical procedures 分析性程序 nd'zO#"m?
annual financial statements 年度会计报表,年度财务报表 }`h)+Im=
appendix 附录,附表 N/qr}-
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applicable 适用的 lO-: [@
applicable laws and regulations 适用的法规 9w
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application systems 应用系统 (mvAEN+y
apply consistently 一贯地执行,一贯地实施 V`KXfY
appropriate 适当的,合适的; Rx$5#K!%M
征用,挪用 T4`.rnzyRb
appropriate authorization 适当的授权 =kq!e
appropriateness of audit evidence 审计证据的适当性 3_Su5~^
approval 批准,核准 #Nt?4T<
assertion (会计报表上的)认定;确认 GM6Y`iU
assessed level of control risk 对控制风险的评估,控制风险的评估水平 q%=`PCty
asset 资产,财产 {89F*
asset restructuring 资产重组 (hefpqpi
assignment of duties 职责的划分 0k I.dX)
assistant 助理,助理人员 8>TDrpT}
associated company 联属公司,联营公司 klG]PUzd
association 联合,结合;协会,社团 Y`QJcC(3
assumption 假设,假定 bQlShVJL
at a given date 在某一特定时日 |IqQ%;H
attestation 鉴证,公证 &L,zh{Mp
attestation service 鉴证服务 FO{K=9O
audit adjustment 审计调整 t)74(
audit areas 审计领域 hlxZq
audit conclusion 审计结论 7FMg6z8~
audit effectiveness 审计效果 8CxC`*L(
audit efficiency 审计效率 [-cYFdt"V
audit engagement letter 审计业务约定书 &eQF[8 ,
audit evidence 审计证据 7d?'~}j
audit fee 审计费 "E;]?s9x
audit files 审计档案 3tMFJ ;*`
audit findings 审计中发现的事项 {Slc6$
audit implementation stage 审计实施阶段 c+/SvRx^>
audit mark 审计标识 B:=*lU.n
audit materiality 审计重要性 B*A{@)_
audit method 审计方法 =<I 90j~)
audit objective 审计目标,审计目的 9g#L"T=
audit of financial statements 会计报表审计,财务报表审计 !tGXh9g
audit opinion 审计意见 B98&JoS
audit period 被审计期间,被审计年度 xX`P-h>V`c
audit plan 审计计划 \?-`?QPux
audit planning 编制审计计划,制定审计计划,审计计划 =$UDa`}D
audit planning stage 审计计划阶段 AD4KoT&
audit procedure 审计程序 h
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audit programme 审计程序表,具体审计计划 UBp0;)-
audit report 审计报告 )/h~csy:~
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [ZS}P
audit report with a qualified opinion 有保留意见的审计报告 MoN;t;
audit report with an adverse opinion 否定意见的审计报告 +Sk ;
audit report with dual dates 双重日期审计报告 `d,hP"jBc
audit reporting stage 审计报告阶段 O0#wM-M
audit responsibility 审计责任 NaC^q*>9
audit results 审计结果 UUy|
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audit risk 审计风险 ~p{.4n2:
audit sampling 审计抽样 t%<nS=u
audit sampling techniques 审计抽样方法,审计抽样技术 L2[|g~
audit strategies 审计策略 &Ib8xwb:
audit summary 审计总结,审计小结 f{[U->#^
audit team 审计小组 5An|#^]
audit test 审计测试 RQ#g
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audit trail 审计轨迹 "q4c[dna
audit work 审计工作 p`-`(i=iJo
audit working paper 审计工作底稿 FA?xp1E
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 EO$_]0yI;_
auditing standards 审计准则 Asicf{HaX
audit-oriented working paper (审计)业务类工作底稿 _H(m
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authorisation 授权 A@#9X'C$^
authorisation of transaction 交易的授权 @ 'rk[S}A
availability 可获得性 ?as)vYP
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balance 余额;差额;平衡 $A)i}M;uK
balance sheet 资产负债表 Ce}wgKzr
bank 银行 O`U&0lKi'
bank account 银行账户,银行户头 rxjMCMF
bank statement 银行对账单 8
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barter transaction 易货交易,以物换物交易 (L_txd4
basis of audit 审计依据 {`BC$V
basis of preparation (会计报表的)编制基础 ]kx)/n-K
book of account 账目,账簿 "TA r\;[
borrowing 借款,贷款,借债 :)X?ML?
branch 分支,分支机构,分店 LJDX6]4n
brought forward (账户余额等的)承上年,承上期,承上页 Ath^UKO"
budget 预算 S#dkJu]]#
building 建筑物;大楼 g
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business conditions 业务情况,经营情况 !1K<iz_8
business licence (企业等的)营业执照 8P.UB{QNe
business relation 业务关系 T (]
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