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 E P<U:F
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审计词汇英汉对照 A?_2@6Y^
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ability to continue as a going concern 持续经营能力 %';n9M
acceptability 可接受性,可接受程度 ^goS?p/z
acceptable level of detection risk 检查风险的可接受水平 YpuA,r;"
acceptance of engagement 接受委托 H-I*;
accepting the engagement for the first time 首次接受委托 eNXpRvY
access to asset 对资产的接触 1Ce:<.99B
according to 根据,依据,依照 !'+t)h9^
account balance 账户余额 ZkqC1u3
account for 对……进行会计处理,核算;解释 RRV&!<l@$
accounting 会计,会计学 U;;Har
accounting advisory serve 会计咨询服务 Y \j &84
accounting firm 会计师事务所 PUa~Apj'
accounting information 会计信息,会计资料 | WDX@Q
accounting period 会计期间 Cu!4ha.e`
accounting policies 会计政策 V,2O`D%
accounting professional bodies 会计职业组织,会计职业团体 A@`C<O ^
accounting records 会计记录 4I,
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accounting responsibility 会计责任 S-v9z:M3
accounting service 会计服务 Phx/9Kk
accounting standards 会计准则 8l?]UFM>C
Accounting Standards for Business Enterprises 企业会计准则 T nPC\.x
accounting system 会计系统 J,IOp-
accounting treatment 会计处理 gg6&F
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accuracy 准确性,精确性 U~7.aZHPx3
additional audit procedures 追加审计程序 71f]Kalq L
addressee 收件人,收信人 mTcLocx
Administration of State-owned Assets (the~) 国有资产管理局 n)pBK>+
administrative laws and regulations 行政法规 @ cv`}k
adverse impact 不利影响,负面影响 q.MM|;_u`
adverse opinion 反对意见 !lHsJ)t
advisory group 咨询组,顾问组 4,)=r3;&!
agency fee 代理费,代理费用 N\H(AzMw
aggregate 总计,合计为…… <01MXT-
alternation of document and record 变造文件和记录 _I@
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alternative audit procedures 替代审计程序,备选审计程序 }De)_E\~
amend 修改,修订 9N9|h y
amortisation 摊销 sz}Nal$AC
analytical capacity 分析能力 @^`-VF
analytical procedures 分析性程序 ]QpR>b=[j
annual financial statements 年度会计报表,年度财务报表 A~h8 >zz*
appendix 附录,附表 +!w?g/dV
applicable 适用的 hI/p9
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applicable laws and regulations 适用的法规 !hJ%{.
application systems 应用系统 k
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apply consistently 一贯地执行,一贯地实施 Xf#uK\f
appropriate 适当的,合适的; 2Q<_l*kk(
征用,挪用 jQf1h|e
appropriate authorization 适当的授权 yQ&;#`!'
appropriateness of audit evidence 审计证据的适当性 23Eg|Xk
approval 批准,核准 a3p|>M6E
assertion (会计报表上的)认定;确认 ?t<wp3bZ
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 1no$|n#
asset restructuring 资产重组 Ih"f98lV
assignment of duties 职责的划分 >o(*jZ
assistant 助理,助理人员 E4 JS
associated company 联属公司,联营公司 M8
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association 联合,结合;协会,社团 &0Nd9%>
assumption 假设,假定 v3`J~,V<
at a given date 在某一特定时日 viKN:n! Ev
attestation 鉴证,公证 .llAiv
attestation service 鉴证服务 &4DvZq=
audit adjustment 审计调整 k9Yr&8B
audit areas 审计领域 u*H2kn[DU
audit conclusion 审计结论 oq;}q
audit effectiveness 审计效果
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audit efficiency 审计效率 /GCSC8T
audit engagement letter 审计业务约定书 7rsrC
audit evidence 审计证据 eeuAo&L&
audit fee 审计费 6:QJ@j\
audit files 审计档案 en#W<"_"
audit findings 审计中发现的事项 -7\RO%U
audit implementation stage 审计实施阶段 ~|?2<g$gYR
audit mark 审计标识 48w3gye
audit materiality 审计重要性 ,![C8il,
audit method 审计方法 ox)/*c<
audit objective 审计目标,审计目的 '?Hy"5gUA
audit of financial statements 会计报表审计,财务报表审计 ?jb7Oq#[
audit opinion 审计意见 -@AGQ+e
audit period 被审计期间,被审计年度 drF
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audit plan 审计计划 a#KxjVM
audit planning 编制审计计划,制定审计计划,审计计划 T*'5-WV|3t
audit planning stage 审计计划阶段 C%G-Ye|@
audit procedure 审计程序 <o
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audit programme 审计程序表,具体审计计划 !L> 'g
audit report 审计报告 l*pCG`@J#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2R.YHj
audit report with a qualified opinion 有保留意见的审计报告 >iaZGXje
audit report with an adverse opinion 否定意见的审计报告 7%L-;xcr]B
audit report with dual dates 双重日期审计报告 u;y1leG
audit reporting stage 审计报告阶段 %M~Ugv_4v
audit responsibility 审计责任 6V!yfps)
audit results 审计结果 x+%lNR
audit risk 审计风险 zoO>N'b3)
audit sampling 审计抽样 ?c(f6p?%
audit sampling techniques 审计抽样方法,审计抽样技术 XIf,#9
audit strategies 审计策略 gM_Z/$
audit summary 审计总结,审计小结 qCIZW
audit team 审计小组 Y|KX
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audit test 审计测试 +U@P+;
audit trail 审计轨迹 $eI[3{}X
audit work 审计工作 -08Ys c
audit working paper 审计工作底稿 B>-Iv_
audited financial statement 审计会计报表,已审计财务报表 Zni8im,_j
Auditing Guidelines (the~) 审计规范指南 +^4"
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 3Qn! `
authorisation 授权 Tf*X\{"
authorisation of transaction 交易的授权 D[yaAG<
availability 可获得性 awo=%vJ&
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balance 余额;差额;平衡 B*K%&w10~
balance sheet 资产负债表 {. eC"
bank 银行
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bank account 银行账户,银行户头 O^|,Cbon6
bank statement 银行对账单 [ *R8XXuL
barter transaction 易货交易,以物换物交易 x7t"@Gz
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 (\#j3Y)r
book of account 账目,账簿 21G]d
borrowing 借款,贷款,借债 d$b{KyUA
branch 分支,分支机构,分店 ,O $F`0>9A
brought forward (账户余额等的)承上年,承上期,承上页 &)<]AG.vd!
budget 预算 S ^2'O7uj
building 建筑物;大楼 cXtL3T+
business conditions 业务情况,经营情况 2>?GD@GE
business licence (企业等的)营业执照 m6aoh^I
business relation 业务关系 2.?:[1g!
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