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!V3 /*F
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 :A2{
acceptability 可接受性,可接受程度 Oe#*-
acceptable level of detection risk 检查风险的可接受水平 D1xIRyc/
acceptance of engagement 接受委托 :vsBobiJ
accepting the engagement for the first time 首次接受委托 C1V
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access to asset 对资产的接触 ,[gu7z^|
according to 根据,依据,依照 &P2tzY'
account balance 账户余额 +=_^4
account for 对……进行会计处理,核算;解释 sGBm[lplz
accounting 会计,会计学 7E0L-E=.
accounting advisory serve 会计咨询服务 XSfl'Fll D
accounting firm 会计师事务所 yT3q~#:
accounting information 会计信息,会计资料 ucP"<,a
accounting period 会计期间 LUPh!)8
accounting policies 会计政策 Z}X oWT2f
accounting professional bodies 会计职业组织,会计职业团体 <[*%d~92z
accounting records 会计记录 [nSlkl
accounting responsibility 会计责任 Znrs
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accounting service 会计服务 %#AM }MWIa
accounting standards 会计准则 MKdS_&F;~
Accounting Standards for Business Enterprises 企业会计准则 "c+j2f'f
accounting system 会计系统 kdq<)>"
accounting treatment 会计处理 /5**2Kgv1
accuracy 准确性,精确性 c@|!0
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additional audit procedures 追加审计程序 kU75
addressee 收件人,收信人 f0^;
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Administration of State-owned Assets (the~) 国有资产管理局 SRP.Mqg9
administrative laws and regulations 行政法规 Q4H(JD1f)
adverse impact 不利影响,负面影响 Xl/SDm_p
adverse opinion 反对意见 >]ghme
advisory group 咨询组,顾问组 \zx &5a
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agency fee 代理费,代理费用 2`Dqu"TWh
aggregate 总计,合计为…… U{`Q_Uw@$:
alternation of document and record 变造文件和记录 t[r<&1[&
alternative audit procedures 替代审计程序,备选审计程序 {4C/ZA{|l
amend 修改,修订 H\>0jr`
amortisation 摊销 &EUI
analytical capacity 分析能力 yG v7^d
analytical procedures 分析性程序 q.}
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annual financial statements 年度会计报表,年度财务报表 Bd++G'FZ
appendix 附录,附表 YK{E=<:
applicable 适用的 d*B^pDf
applicable laws and regulations 适用的法规 #7*{ $v
application systems 应用系统 {s{b
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apply consistently 一贯地执行,一贯地实施 ^CBc~um2
appropriate 适当的,合适的; Tr6J+hS
征用,挪用 mJ #|~I*Z-
appropriate authorization 适当的授权 hx.ln6=4
appropriateness of audit evidence 审计证据的适当性 qOqU
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approval 批准,核准 n)<S5P?
assertion (会计报表上的)认定;确认 _o+z#Fn z
assessed level of control risk 对控制风险的评估,控制风险的评估水平 qN=l$_UD
asset 资产,财产 Y3 V9
asset restructuring 资产重组 _8z ga
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assignment of duties 职责的划分 .#OD=wkN0
assistant 助理,助理人员 78MQoG<
associated company 联属公司,联营公司 mVs<XnA47
association 联合,结合;协会,社团
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assumption 假设,假定 r3}Q1b&
at a given date 在某一特定时日 *x<3
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attestation 鉴证,公证 c/'Cju W
attestation service 鉴证服务 `;c{E%qeq
audit adjustment 审计调整 ):L ; P)
audit areas 审计领域 .7K<9K +P
audit conclusion 审计结论 6OPYq*|
audit effectiveness 审计效果 2?}5U)Hg
audit efficiency 审计效率 RxB9c(s^@
audit engagement letter 审计业务约定书
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audit evidence 审计证据 J$>9UCk7B
audit fee 审计费 `zP{E T_Y
audit files 审计档案 W1!Nq`
audit findings 审计中发现的事项 f\vy5
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audit implementation stage 审计实施阶段 a W9_[#z5
audit mark 审计标识 AzZb0wW6p
audit materiality 审计重要性 IQ]tcSQl
audit method 审计方法 3;'RF#VL
audit objective 审计目标,审计目的 /@O$jlX5I
audit of financial statements 会计报表审计,财务报表审计 bm\Zp
audit opinion 审计意见 sQ
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audit period 被审计期间,被审计年度 6>d0i
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audit plan 审计计划 "q]r{0
audit planning 编制审计计划,制定审计计划,审计计划 ;%<R>gDWv
audit planning stage 审计计划阶段 +?%LX4Y
audit procedure 审计程序 tj1M1s|a
audit programme 审计程序表,具体审计计划 0_f6Qrcj
audit report 审计报告 T*"*##c
audit report with a disclaimer of opinion 拒绝表示意见审计报告 AM:lU
audit report with a qualified opinion 有保留意见的审计报告 Tya[6b!8
audit report with an adverse opinion 否定意见的审计报告 aWk1D.
audit report with dual dates 双重日期审计报告 c?t,,\o(}
audit reporting stage 审计报告阶段 U?e.)G
audit responsibility 审计责任 DlF6tcoI
audit results 审计结果 VSD
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audit risk 审计风险 r"hogmFD;
audit sampling 审计抽样 hhr!FQ.+/
audit sampling techniques 审计抽样方法,审计抽样技术 iebnQf
audit strategies 审计策略 \(4kEB2s$
audit summary 审计总结,审计小结 "~,3gNTzV
audit team 审计小组 OaF[t*]D3
audit test 审计测试 I=c}6
audit trail 审计轨迹 RA3!k&8?#
audit work 审计工作 LQ{z}Ay
audit working paper 审计工作底稿 SLjSNuOP
audited financial statement 审计会计报表,已审计财务报表 P+gYLX8
Auditing Guidelines (the~) 审计规范指南 mIYM+2p
auditing standards 审计准则 %|o2d&i
audit-oriented working paper (审计)业务类工作底稿 caD| *.b
authorisation 授权 i7jI(VvB^
authorisation of transaction 交易的授权 5-B % 08T
availability 可获得性 7blo<|9
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balance 余额;差额;平衡 "yG*Kh7ur
balance sheet 资产负债表 ~fz9AhU8
bank 银行 $/|2d4O:{
bank account 银行账户,银行户头 *U:0c
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bank statement 银行对账单 A[8vD</}_
barter transaction 易货交易,以物换物交易 3aERfIJyE
basis of audit 审计依据 7T/hmVi_
basis of preparation (会计报表的)编制基础 Kn`-5{1B|
book of account 账目,账簿 vcz?;lg
borrowing 借款,贷款,借债 ?5Q_G1H&
branch 分支,分支机构,分店 vE$n0bL2
brought forward (账户余额等的)承上年,承上期,承上页 bSm*/Q
budget 预算 i7|sVz=
building 建筑物;大楼 u0i;vO)MNt
business conditions 业务情况,经营情况 Y<)9TU:D!
business licence (企业等的)营业执照 "jA?s9
business relation 业务关系 lCxPR'C|
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