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 u~M$<|;
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审计词汇英汉对照 G$TO'Ciu:
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ability to continue as a going concern 持续经营能力 C\5G43`
acceptability 可接受性,可接受程度 6ScB:8M
acceptable level of detection risk 检查风险的可接受水平 Gl'G;F$Y-
acceptance of engagement 接受委托 T}^3 Re`i
accepting the engagement for the first time 首次接受委托 &j1-Ouy
access to asset 对资产的接触 dX/7n=
according to 根据,依据,依照 ZtO$kK%q;
account balance 账户余额 a
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account for 对……进行会计处理,核算;解释 q( ~rk
accounting 会计,会计学 [nig^8
accounting advisory serve 会计咨询服务 ^4
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accounting firm 会计师事务所 ;&CLb`<y
accounting information 会计信息,会计资料 RVm-0[m}
accounting period 会计期间 /Z?o%/bw:
accounting policies 会计政策 =U*D.p*%f
accounting professional bodies 会计职业组织,会计职业团体 V5ZC2H
accounting records 会计记录 m_0y ]RfG
accounting responsibility 会计责任 u@e.5_:S)
accounting service 会计服务 gC2}?nq*
accounting standards 会计准则 *V',@NH#Os
Accounting Standards for Business Enterprises 企业会计准则 Sk+XBX(}
accounting system 会计系统 B@M9oNWHu
accounting treatment 会计处理 ~)_N
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accuracy 准确性,精确性 f:+/=MW
additional audit procedures 追加审计程序 7OmT^jV2
addressee 收件人,收信人 B;N<{Gb
Administration of State-owned Assets (the~) 国有资产管理局 CBf[$[e
administrative laws and regulations 行政法规 eg/itty
adverse impact 不利影响,负面影响 Ga02Zk
adverse opinion 反对意见 k)7i^1U
advisory group 咨询组,顾问组 7P3pjgh
agency fee 代理费,代理费用 l,h`YIy
aggregate 总计,合计为…… 7uc\AhOk6
alternation of document and record 变造文件和记录 kll!tT-N-
alternative audit procedures 替代审计程序,备选审计程序 td7(444]
amend 修改,修订 RD[P|4eY
amortisation 摊销 9pnO
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analytical capacity 分析能力 *nU5PSs
analytical procedures 分析性程序 })^eaLBR4
annual financial statements 年度会计报表,年度财务报表 N2s"$Ttq
appendix 附录,附表 &6OY^6<
applicable 适用的 6k;5T
applicable laws and regulations 适用的法规 @Nsn0-B?ne
application systems 应用系统 1+$F= M~
apply consistently 一贯地执行,一贯地实施 hQx*#:ns
appropriate 适当的,合适的; I ==)a6^
征用,挪用 ;iX~3[]
appropriate authorization 适当的授权 <rgK}&q
appropriateness of audit evidence 审计证据的适当性 h# 4n
approval 批准,核准 ]'Eg2(wy
assertion (会计报表上的)认定;确认 <J+Oh\8tad
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~_JfI7={Jn
asset 资产,财产 ;6PU
asset restructuring 资产重组 2o<*rH
assignment of duties 职责的划分 trrNu
assistant 助理,助理人员 cJ$jU{}
associated company 联属公司,联营公司 >xo<i8<Miv
association 联合,结合;协会,社团 Cydo~/
assumption 假设,假定 05ClPT\BCr
at a given date 在某一特定时日
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attestation 鉴证,公证 El9T>!Z
attestation service 鉴证服务 HcIJ&".~
audit adjustment 审计调整 z{OL+-OY
audit areas 审计领域 /Q@4HV
audit conclusion 审计结论 w~Q\:<x&~Z
audit effectiveness 审计效果 8m' f8.x
audit efficiency 审计效率 KdozB!\
audit engagement letter 审计业务约定书 "W6cQsi
audit evidence 审计证据 D+uo gRS61
audit fee 审计费 W'@G5e
audit files 审计档案 H][TH2H1
audit findings 审计中发现的事项 5lHt~hB\
audit implementation stage 审计实施阶段 ! N2uJ?t
audit mark 审计标识 aB~k8]q.
audit materiality 审计重要性 ,YM=?No
audit method 审计方法 9U<WR*H
audit objective 审计目标,审计目的 >mA]2gV<a
audit of financial statements 会计报表审计,财务报表审计 BEb?jRMjLg
audit opinion 审计意见 iSf%N>y'K
audit period 被审计期间,被审计年度 !b!An; ',
audit plan 审计计划 16Ka>=G
audit planning 编制审计计划,制定审计计划,审计计划 Ue Ci{W
audit planning stage 审计计划阶段 =:g\I6'a
audit procedure 审计程序
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audit programme 审计程序表,具体审计计划 )XonFI
audit report 审计报告 'Y2$9qy-L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 c$[2tZ
audit report with a qualified opinion 有保留意见的审计报告 ASi2;Q_{_
audit report with an adverse opinion 否定意见的审计报告 I_f%%N%
audit report with dual dates 双重日期审计报告 N:
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audit reporting stage 审计报告阶段 +$ djX=3
audit responsibility 审计责任 aOg9Dqtg)f
audit results 审计结果 BDfMFH[1
audit risk 审计风险 k8ILo)
audit sampling 审计抽样 (^B1Kt!<
audit sampling techniques 审计抽样方法,审计抽样技术 qmpT G:+
audit strategies 审计策略 Pn4.gabE
audit summary 审计总结,审计小结 _)vX_gCi
audit team 审计小组 zZ-/S~l
audit test 审计测试 r|}Pg}O
audit trail 审计轨迹 M)K!!Jqh
audit work 审计工作 Z*3RI5)dx
audit working paper 审计工作底稿 qh>An;:u
audited financial statement 审计会计报表,已审计财务报表 5w>TCx
Auditing Guidelines (the~) 审计规范指南 ^~l@ _r
auditing standards 审计准则 ]v:,<=S
audit-oriented working paper (审计)业务类工作底稿 n+=7u[AZi
authorisation 授权 JQ}4{k
authorisation of transaction 交易的授权 -T+YMAFU_
availability 可获得性 .sit5BX
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balance 余额;差额;平衡 ;ja~Q .}4
balance sheet 资产负债表 (&*Bl\YoX
bank 银行 bh8GP]*E|
bank account 银行账户,银行户头 _^{RtP#=
bank statement 银行对账单 vRaxB
barter transaction 易货交易,以物换物交易 ozS'n]8*
basis of audit 审计依据 p?Ux1S
basis of preparation (会计报表的)编制基础 B7C<;`5TiD
book of account 账目,账簿 S
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borrowing 借款,贷款,借债 \``w>Xy8
branch 分支,分支机构,分店 )$Ib6tYY
brought forward (账户余额等的)承上年,承上期,承上页 3?aM\z;
budget 预算 Ye|gW=FUR
building 建筑物;大楼 c9H6\ &
business conditions 业务情况,经营情况 W
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business licence (企业等的)营业执照 ]D@aMC$#
business relation 业务关系 ok ,O/|E}?
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