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 QgB%\mO=
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审计词汇英汉对照 '|~L9t
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ability to continue as a going concern 持续经营能力 "H"4]m1Wc
acceptability 可接受性,可接受程度 9u%S<F"
acceptable level of detection risk 检查风险的可接受水平 )(`HEl>-9c
acceptance of engagement 接受委托 Hs>|-iDs(
accepting the engagement for the first time 首次接受委托 lQ!)0F
access to asset 对资产的接触
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according to 根据,依据,依照
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account balance 账户余额 >?yxig:_
account for 对……进行会计处理,核算;解释 8*\PWl
accounting 会计,会计学 %`b
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accounting advisory serve 会计咨询服务 !^m,v19Ds<
accounting firm 会计师事务所 +w(>UBy-
accounting information 会计信息,会计资料 |o0?u:
accounting period 会计期间 #OE]'k
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accounting policies 会计政策 Uc>
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accounting professional bodies 会计职业组织,会计职业团体 #lo1GoL\
accounting records 会计记录 Sru}0M#
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accounting responsibility 会计责任 l$mfsm|{:
accounting service 会计服务 d|Q_Z
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accounting standards 会计准则 g2t'u4>
Accounting Standards for Business Enterprises 企业会计准则 {S2?
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accounting system 会计系统 QT[yw6Z
accounting treatment 会计处理 sn=_-uoU
accuracy 准确性,精确性 OEwKT7CX
additional audit procedures 追加审计程序 !b:;O
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addressee 收件人,收信人 S{. G=O
Administration of State-owned Assets (the~) 国有资产管理局 J3P)oM[
administrative laws and regulations 行政法规 gI5" \"T{
adverse impact 不利影响,负面影响 |bWvQdN
adverse opinion 反对意见 r)Dln5F
advisory group 咨询组,顾问组 <~ 9a3c?
agency fee 代理费,代理费用 8e{S(FZ7Ed
aggregate 总计,合计为…… p
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alternation of document and record 变造文件和记录 yWkg4
alternative audit procedures 替代审计程序,备选审计程序 >56I`[)
amend 修改,修订 <+iL@'SgF
amortisation 摊销 CUG3C
analytical capacity 分析能力 ']cRSj.
analytical procedures 分析性程序 64jFbbd-/
annual financial statements 年度会计报表,年度财务报表
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appendix 附录,附表 }}4u>1,~
applicable 适用的 +`D,7"{Eu
applicable laws and regulations 适用的法规 jXCSD@?]K
application systems 应用系统 pjVF^gv,*
apply consistently 一贯地执行,一贯地实施 ;{% R[M'
appropriate 适当的,合适的; x.ZW%P1
征用,挪用 Q`* v|Lp
appropriate authorization 适当的授权 U`w `Cr
appropriateness of audit evidence 审计证据的适当性 N~]
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approval 批准,核准 +*AdSzX
assertion (会计报表上的)认定;确认 gLGu#6YVu
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?9I=XTR
asset 资产,财产 $-Wn|w+h<a
asset restructuring 资产重组 hI Q 2s
assignment of duties 职责的划分 0%f}w0]:
assistant 助理,助理人员 )!tqock*v
associated company 联属公司,联营公司 F\
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association 联合,结合;协会,社团 34e>R?J
assumption 假设,假定 o:x,zfW
at a given date 在某一特定时日 ln~;Osb
attestation 鉴证,公证 KbP( ;
attestation service 鉴证服务 R_|Sg
audit adjustment 审计调整 0! 6n
audit areas 审计领域 <!m'xO
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audit conclusion 审计结论 :1/K$A)^{
audit effectiveness 审计效果 %n7Y5|Uh
audit efficiency 审计效率 5&QDZnsl
audit engagement letter 审计业务约定书 MfJ8+3@K
audit evidence 审计证据 +q N
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audit fee 审计费 ,|u^-J@
audit files 审计档案 VP\'p1a
audit findings 审计中发现的事项 #MwNyZ
audit implementation stage 审计实施阶段 #x^dR-@
audit mark 审计标识 ,-[e{=Cz
audit materiality 审计重要性 ja1W
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audit method 审计方法 J/ !Mt
audit objective 审计目标,审计目的 M!Hn`_E
audit of financial statements 会计报表审计,财务报表审计 RD1N@sHDKc
audit opinion 审计意见 ,dZ&i!@?
audit period 被审计期间,被审计年度 N~/D| ?P~2
audit plan 审计计划 f5p:o}U*
audit planning 编制审计计划,制定审计计划,审计计划 xP+HdA2X
audit planning stage 审计计划阶段 tn@MOOPl
audit procedure 审计程序 6%nKrK
audit programme 审计程序表,具体审计计划 yv&VK ht
audit report 审计报告 >^\}"dEvr
audit report with a disclaimer of opinion 拒绝表示意见审计报告 XC NM
audit report with a qualified opinion 有保留意见的审计报告 :p6.v>s8
audit report with an adverse opinion 否定意见的审计报告 0w24lVR.
audit report with dual dates 双重日期审计报告 s'Op|`&X
audit reporting stage 审计报告阶段 h9J%NH
audit responsibility 审计责任 mxxuD"5
audit results 审计结果 =^L?Sgg
audit risk 审计风险 T+9#&
audit sampling 审计抽样 O,>`#?
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 C OC6H'F
audit summary 审计总结,审计小结 c/bIt
audit team 审计小组 6gSo>F4=
audit test 审计测试 0
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audit trail 审计轨迹 `VB]4i}u
audit work 审计工作 bF#1'W&
audit working paper 审计工作底稿 ={GYJ.*Ah
audited financial statement 审计会计报表,已审计财务报表 beN(7jo
Auditing Guidelines (the~) 审计规范指南 4PVkKP'/
auditing standards 审计准则 NE'4atQ
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audit-oriented working paper (审计)业务类工作底稿 e,0y+~
authorisation 授权 DQ a0S7I
authorisation of transaction 交易的授权 K}(0H [P
availability 可获得性 4Em$L]7
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balance 余额;差额;平衡 <+%#xi/_
balance sheet 资产负债表 /N'|Vs,X
bank 银行 |x[zzx#
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bank account 银行账户,银行户头 Gx.iZOOH/
bank statement 银行对账单 v
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barter transaction 易货交易,以物换物交易 fNkN
basis of audit 审计依据 /%'>?8/
basis of preparation (会计报表的)编制基础 Sjogv
book of account 账目,账簿 |D
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borrowing 借款,贷款,借债 j![ ; ;
branch 分支,分支机构,分店 p?q~.YY
brought forward (账户余额等的)承上年,承上期,承上页 :mpR}.^hv
budget 预算 5V{ B,T
building 建筑物;大楼 %#^)hX,+Q
business conditions 业务情况,经营情况 /J-:?./
business licence (企业等的)营业执照 LZ"yMnhOf
business relation 业务关系 GOx+%`.R\
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