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 6qvp*35Cx
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审计词汇英汉对照 XkKC!
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ability to continue as a going concern 持续经营能力 k5d\w@G"~
acceptability 可接受性,可接受程度 {.e=qQ%P5)
acceptable level of detection risk 检查风险的可接受水平 uv{P,]lK
acceptance of engagement 接受委托 f,i5iSYf
accepting the engagement for the first time 首次接受委托 mZk0@C&:6
access to asset 对资产的接触 =wu*D5
according to 根据,依据,依照 rPzQ8<
account balance 账户余额 ~89P[$6
account for 对……进行会计处理,核算;解释 c/W=$3
accounting 会计,会计学 hm$X]H`uMX
accounting advisory serve 会计咨询服务 [BbutGvj
accounting firm 会计师事务所 Vsq8H}K
accounting information 会计信息,会计资料 P3tx|:gV
accounting period 会计期间 t-%Q`V=[
accounting policies 会计政策 /Wk9-uH
accounting professional bodies 会计职业组织,会计职业团体 "L"150Ih
accounting records 会计记录 8U2dcx:G3
accounting responsibility 会计责任 .~lKBkS`!
accounting service 会计服务 m8]?hJY3l
accounting standards 会计准则 DsD zkwJE
Accounting Standards for Business Enterprises 企业会计准则 92W&x'
accounting system 会计系统 y9Y1PH7G
accounting treatment 会计处理 [^H"FA[
accuracy 准确性,精确性 %n0;[sD0A
additional audit procedures 追加审计程序 J a,d3K
addressee 收件人,收信人 }7<5hn E
Administration of State-owned Assets (the~) 国有资产管理局 8Ad606
administrative laws and regulations 行政法规 8am`6;O:!
adverse impact 不利影响,负面影响 @* 1U{`
adverse opinion 反对意见 6Q|k7*,B
advisory group 咨询组,顾问组 {kI#A?M
agency fee 代理费,代理费用 {WN(&eax
aggregate 总计,合计为…… @pV5}N[]
alternation of document and record 变造文件和记录 K2_Qu't0$
alternative audit procedures 替代审计程序,备选审计程序 &Jc_Fc(M
amend 修改,修订 I lR\
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amortisation 摊销 ;_kzcK!l
analytical capacity 分析能力 Die-@z|Y
analytical procedures 分析性程序 PrF}a<:n:
annual financial statements 年度会计报表,年度财务报表 6bc337b
appendix 附录,附表 _S0+;9fhY
applicable 适用的 x90*yaw>h
applicable laws and regulations 适用的法规 igf)Hb;5
application systems 应用系统 mbl]>JsQD
apply consistently 一贯地执行,一贯地实施 F#|O@.tDG
appropriate 适当的,合适的; Lju7,/UD
征用,挪用 Cz#Z <:
appropriate authorization 适当的授权 $L4/I !Yf
appropriateness of audit evidence 审计证据的适当性 _Yb_D/
approval 批准,核准 Q }k.JS~#
assertion (会计报表上的)认定;确认 ]T!
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 eS/B24;*
asset 资产,财产 BI[JATZG
asset restructuring 资产重组 H
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assignment of duties 职责的划分 $V>98M>j
assistant 助理,助理人员 59uwB('|lH
associated company 联属公司,联营公司 YEu1#N
association 联合,结合;协会,社团 D:\ g,\Z
assumption 假设,假定 SM 0M%
at a given date 在某一特定时日 \h<BDk*
attestation 鉴证,公证 Is<"OQ
attestation service 鉴证服务 Fh7'[>onw
audit adjustment 审计调整 f},oj4P\
audit areas 审计领域 0X2@CPIFf
audit conclusion 审计结论 =tTqN+4
audit effectiveness 审计效果 IHfzZHy
audit efficiency 审计效率 ~`;rNnOT3
audit engagement letter 审计业务约定书 EUYCcL'G
audit evidence 审计证据 %b.UPS@I
audit fee 审计费 !M<{E*
audit files 审计档案 l7(!`NPbC
audit findings 审计中发现的事项 wu<])&F
audit implementation stage 审计实施阶段 Z!xVgM{
audit mark 审计标识 .ujT!{>v/
audit materiality 审计重要性 Q "r_!f
audit method 审计方法 ?{"mP 'dD
audit objective 审计目标,审计目的 Nb2Qp
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audit of financial statements 会计报表审计,财务报表审计 zboF
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audit opinion 审计意见 5y2?
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audit period 被审计期间,被审计年度 h~U02"$
audit plan 审计计划 ek aFN
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audit planning 编制审计计划,制定审计计划,审计计划 Vpfp}pL
audit planning stage 审计计划阶段 C) QKPT
audit procedure 审计程序 ,''cNV
audit programme 审计程序表,具体审计计划 9ILIEm:
audit report 审计报告 5pNY)>]t=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 XALI<ZY
audit report with a qualified opinion 有保留意见的审计报告 s}&bJ"!Z
audit report with an adverse opinion 否定意见的审计报告 $v.C0
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audit report with dual dates 双重日期审计报告 ? ]sM8Bd}
audit reporting stage 审计报告阶段 >>[/UFC)n
audit responsibility 审计责任 c9' '
audit results 审计结果 R`Aj|C
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audit risk 审计风险 sGDV]~E
audit sampling 审计抽样 hli|B+:m"
audit sampling techniques 审计抽样方法,审计抽样技术 |4)
audit strategies 审计策略 ){s*n=KIO
audit summary 审计总结,审计小结 M
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audit team 审计小组 OkAK
audit test 审计测试 2s*#u<I
audit trail 审计轨迹 u/b7Z`yX}
audit work 审计工作 Sydh2d
audit working paper 审计工作底稿 &Wp8u#4L
audited financial statement 审计会计报表,已审计财务报表 wyx(FinIH
Auditing Guidelines (the~) 审计规范指南 IJOvnZ("A
auditing standards 审计准则 n6WY&1ZE~
audit-oriented working paper (审计)业务类工作底稿 wo2@
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authorisation 授权
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authorisation of transaction 交易的授权 m4K* <
availability 可获得性 K)7zKEp`cj
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balance 余额;差额;平衡 4:3rc7_
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balance sheet 资产负债表
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bank 银行 C<^YVeG
bank account 银行账户,银行户头 GJi~y
bank statement 银行对账单 ?)Nj c&G
barter transaction 易货交易,以物换物交易 Rx07trfN
basis of audit 审计依据 JuRH>`
basis of preparation (会计报表的)编制基础 JE5
book of account 账目,账簿 + Y.1)i}
borrowing 借款,贷款,借债 CF!Sa 6
branch 分支,分支机构,分店 lA!"z~03*
brought forward (账户余额等的)承上年,承上期,承上页 RT/o$$
budget 预算 :6 J +%(f
building 建筑物;大楼 vgIpj3u
business conditions 业务情况,经营情况 `Ycf]2.,$
business licence (企业等的)营业执照 3FSqd<t;D
business relation 业务关系 lv0nEj8F
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