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
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审计词汇英汉对照 3F0:v,+;
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ability to continue as a going concern 持续经营能力 U8KEg)Msk
acceptability 可接受性,可接受程度 *m sW4|=^2
acceptable level of detection risk 检查风险的可接受水平 fOyLBixR
acceptance of engagement 接受委托 i;>Hy|
accepting the engagement for the first time 首次接受委托 "i1~YE
access to asset 对资产的接触 IZ6[|Ach6
according to 根据,依据,依照 u{ .UZTn
account balance 账户余额 ;-d :!*
account for 对……进行会计处理,核算;解释 |f0KIb}d
accounting 会计,会计学 \/9uS.Kw
accounting advisory serve 会计咨询服务 ^4yFLqrC
accounting firm 会计师事务所 ewtoAru
accounting information 会计信息,会计资料 hQfxz,X
accounting period 会计期间 =kvYE,,g_
accounting policies 会计政策 =e,2/Ep{i
accounting professional bodies 会计职业组织,会计职业团体 5sq#bvfJ o
accounting records 会计记录 JtU/%s
accounting responsibility 会计责任 oY{r83h{
accounting service 会计服务 ZIx,?E+eJ
accounting standards 会计准则 9c1n
Accounting Standards for Business Enterprises 企业会计准则 5xHl6T+
accounting system 会计系统 &6E^<v?]
accounting treatment 会计处理 &4yI
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accuracy 准确性,精确性 |!)3[<.
additional audit procedures 追加审计程序 g<Sa{<0
addressee 收件人,收信人 \~zTc_
Administration of State-owned Assets (the~) 国有资产管理局 U:E:
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administrative laws and regulations 行政法规 !R WX1Z
adverse impact 不利影响,负面影响 Rd5r~iT
adverse opinion 反对意见 #$Z|)i]w
advisory group 咨询组,顾问组 Z;W`deA
agency fee 代理费,代理费用 !58-3F%P
aggregate 总计,合计为…… -<i&`*zG
alternation of document and record 变造文件和记录 $N=A, S
alternative audit procedures 替代审计程序,备选审计程序 ![iAALPNl
amend 修改,修订 !_cT_
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amortisation 摊销 cV5Lp4wY?
analytical capacity 分析能力 :(Feg 2c
analytical procedures 分析性程序 XH0R
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annual financial statements 年度会计报表,年度财务报表 xS,#TU;)Ol
appendix 附录,附表 _~DFZt@T
applicable 适用的 cv0}_<Tyx
applicable laws and regulations 适用的法规 M#d_kDMw
application systems 应用系统 lYeot8
apply consistently 一贯地执行,一贯地实施 u[^(s_
appropriate 适当的,合适的; \,E;b{PQo6
征用,挪用 3M(:}c
appropriate authorization 适当的授权 r$6z{Na\[
appropriateness of audit evidence 审计证据的适当性 /cr.}D2O
approval 批准,核准 59p'Ega.
assertion (会计报表上的)认定;确认 LeY\{w
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Fp06a!7<
asset 资产,财产 PZRpH
asset restructuring 资产重组 V2'(}k
assignment of duties 职责的划分 ^
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assistant 助理,助理人员
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associated company 联属公司,联营公司 -rlxxLT+
association 联合,结合;协会,社团 ?jBna
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assumption 假设,假定 lyx
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at a given date 在某一特定时日 >0 i?}
attestation 鉴证,公证 j+J)S1
attestation service 鉴证服务 gNzQ"W=
audit adjustment 审计调整 X1i6CEa<
audit areas 审计领域 Lqbu]
audit conclusion 审计结论 /U6G?3b
audit effectiveness 审计效果 7##nY3",^
audit efficiency 审计效率 t[F tIj6
audit engagement letter 审计业务约定书 ZQnJTS+ Rd
audit evidence 审计证据 M:nXn7)+
audit fee 审计费 JQE^ bcr
audit files 审计档案 ]{nFB3vtB
audit findings 审计中发现的事项 =
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audit implementation stage 审计实施阶段 $[[6N0}*:
audit mark 审计标识 iH(
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audit materiality 审计重要性 >RBq&'f
audit method 审计方法 ]ODC+q1
audit objective 审计目标,审计目的 EUe2<G
audit of financial statements 会计报表审计,财务报表审计 `t: 7&$>T
audit opinion 审计意见 }vxb, [#
audit period 被审计期间,被审计年度 <Ky\ ^
audit plan 审计计划 7~eo^/PbS
audit planning 编制审计计划,制定审计计划,审计计划 i?'HVx
audit planning stage 审计计划阶段 McxJ C<
audit procedure 审计程序 )~O{jd
audit programme 审计程序表,具体审计计划 djPr 4Nog
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Fkz+Qz
audit report with a qualified opinion 有保留意见的审计报告 '9*wr*
audit report with an adverse opinion 否定意见的审计报告 zY\v|l<T
audit report with dual dates 双重日期审计报告 Cr4shdN34
audit reporting stage 审计报告阶段 =1^Ru*G
audit responsibility 审计责任 ,<|EoravH
audit results 审计结果 27E6S)zv
audit risk 审计风险 ^Cyx"s't
audit sampling 审计抽样 FI*.2rdSR
audit sampling techniques 审计抽样方法,审计抽样技术 _w^p~To^
audit strategies 审计策略 0[T!}F^%e
audit summary 审计总结,审计小结 ZHICp
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audit team 审计小组 v.cB3/$z
audit test 审计测试 Gc4N)oq)}b
audit trail 审计轨迹 h^~eTi;c]Q
audit work 审计工作 AT+|}B!
audit working paper 审计工作底稿 H4KwbTT"+
audited financial statement 审计会计报表,已审计财务报表 _xAdvr' W
Auditing Guidelines (the~) 审计规范指南 gO4J[_
auditing standards 审计准则 23pHB|X
audit-oriented working paper (审计)业务类工作底稿 vp4!p~C{
authorisation 授权 A]BG*
authorisation of transaction 交易的授权 5xLuu KG
availability 可获得性 .+ai
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balance 余额;差额;平衡 qp
balance sheet 资产负债表 {NKDmeg:D
bank 银行 /.$ n>:XR
bank account 银行账户,银行户头 05DK-Wh?
bank statement 银行对账单 MrLDe{^C2
barter transaction 易货交易,以物换物交易 )`-9WCd&
basis of audit 审计依据 &]pW##
basis of preparation (会计报表的)编制基础 # u^F B
book of account 账目,账簿 6
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borrowing 借款,贷款,借债 R7x4v
branch 分支,分支机构,分店 U&w
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brought forward (账户余额等的)承上年,承上期,承上页 -Qiay/tlu
budget 预算 bW3e*O$V
building 建筑物;大楼 8\. #
business conditions 业务情况,经营情况 2p@Rr7
business licence (企业等的)营业执照 V{{b^y
business relation 业务关系 vsqfvx
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