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 JiXE {(
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审计词汇英汉对照 z0ufLxq
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ability to continue as a going concern 持续经营能力 8b7I\J`
acceptability 可接受性,可接受程度 k3B_M9>!
acceptable level of detection risk 检查风险的可接受水平 z@19gD#8
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 .c<U5/
access to asset 对资产的接触 }I}GA:~$%
according to 根据,依据,依照 f&5S`}C
account balance 账户余额 Q-R?y+| x
account for 对……进行会计处理,核算;解释 0k\,z(e
accounting 会计,会计学 w0$+v/
accounting advisory serve 会计咨询服务 `:r-&QdU o
accounting firm 会计师事务所 ~0-)S
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accounting information 会计信息,会计资料
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accounting period 会计期间 TK'y- 5W
accounting policies 会计政策 J#@+1 Nt
accounting professional bodies 会计职业组织,会计职业团体 .7Qqs=Au
accounting records 会计记录 4<1V
accounting responsibility 会计责任 kl1Q:
accounting service 会计服务 o\Fv~^
accounting standards 会计准则 X5+^b({
Accounting Standards for Business Enterprises 企业会计准则 DU*qhW`X
accounting system 会计系统 3''Kg<k,I
accounting treatment 会计处理 Bo
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accuracy 准确性,精确性 #>~A-k)
additional audit procedures 追加审计程序 &y73^"%
addressee 收件人,收信人 L?8OWLjRy
Administration of State-owned Assets (the~) 国有资产管理局 J]S6%omp>
administrative laws and regulations 行政法规 ]1GyEr:
adverse impact 不利影响,负面影响 s`,g4ce`
adverse opinion 反对意见 }NV<k
advisory group 咨询组,顾问组 SV95g@
agency fee 代理费,代理费用 {4[dHfIy
aggregate 总计,合计为…… 5?(dI9A"K
alternation of document and record 变造文件和记录 9"
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alternative audit procedures 替代审计程序,备选审计程序 lQ[JA[
amend 修改,修订 {~g7&+9x*
amortisation 摊销 :TnU} i_/h
analytical capacity 分析能力 qOyS8tA.H
analytical procedures 分析性程序 U/v)6:j)4R
annual financial statements 年度会计报表,年度财务报表 %Y|AXxR
appendix 附录,附表 ^pfM/LQ@
applicable 适用的 0@u{(m
applicable laws and regulations 适用的法规 ,@N.v?p>
application systems 应用系统 jt3W.^6HO
apply consistently 一贯地执行,一贯地实施 WoSKN7*
appropriate 适当的,合适的; vu*{+YpH
征用,挪用 I(j{D>v
appropriate authorization 适当的授权 R[vX+d!7
appropriateness of audit evidence 审计证据的适当性 0f+]I=1\
approval 批准,核准 <0l:B;3
assertion (会计报表上的)认定;确认 v )2yR~J
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Qd?S~3XT
asset 资产,财产 JiA1yt
asset restructuring 资产重组 = K`]cEL
assignment of duties 职责的划分 #:MoZw`rlw
assistant 助理,助理人员 #=m:>Q?%z
associated company 联属公司,联营公司 bgInIe
association 联合,结合;协会,社团 > -fXn
assumption 假设,假定 b3GTsX\2|
at a given date 在某一特定时日 [a^<2V!vMn
attestation 鉴证,公证 F[v^43-^_
attestation service 鉴证服务 +@@( C9
audit adjustment 审计调整 ;gRPTk$X3
audit areas 审计领域 geqx":gpx9
audit conclusion 审计结论 >Ij#+=
audit effectiveness 审计效果 FklO#+<:
audit efficiency 审计效率 8L@@UUjr
audit engagement letter 审计业务约定书 AMK3I`=8WO
audit evidence 审计证据 ')fIa2dO/
audit fee 审计费 d;r,?/C
audit files 审计档案 ;:)u
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audit findings 审计中发现的事项 ~~ty9;KYL
audit implementation stage 审计实施阶段 U!nNT==
audit mark 审计标识 cf_X=;yaqy
audit materiality 审计重要性 % <%r
audit method 审计方法 W;,RU8\f
audit objective 审计目标,审计目的 D@iS#+22
audit of financial statements 会计报表审计,财务报表审计 SQw"mO
audit opinion 审计意见 $T2z
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audit period 被审计期间,被审计年度 <S@2%%W
audit plan 审计计划 lg jY\?
audit planning 编制审计计划,制定审计计划,审计计划 "1ZVuI
audit planning stage 审计计划阶段 f5nAD
audit procedure 审计程序 <|a9r: [
audit programme 审计程序表,具体审计计划 B8V85R
audit report 审计报告 fvDcE]_%H
audit report with a disclaimer of opinion 拒绝表示意见审计报告 C[JPohm
audit report with a qualified opinion 有保留意见的审计报告 }-WuHh#
audit report with an adverse opinion 否定意见的审计报告 X=JAyxY
audit report with dual dates 双重日期审计报告 _x7>d:C
audit reporting stage 审计报告阶段 k0DX|O8mXV
audit responsibility 审计责任 x C>>K6Nb
audit results 审计结果 ??P>HVx
audit risk 审计风险 hN1{?PQ
audit sampling 审计抽样 |Gb~[6u
audit sampling techniques 审计抽样方法,审计抽样技术 r*ry8QA
audit strategies 审计策略 j 2Jew
audit summary 审计总结,审计小结 JG'&anbm
audit team 审计小组 jATN):8W
audit test 审计测试 VDv>I 2%
audit trail 审计轨迹 V ;M'd@
audit work 审计工作 G9>
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audit working paper 审计工作底稿 3],[6%w
audited financial statement 审计会计报表,已审计财务报表 ?)+I'lW!
Auditing Guidelines (the~) 审计规范指南 ns8I_H
auditing standards 审计准则 u O~MT7~[X
audit-oriented working paper (审计)业务类工作底稿 }j#c#''i
authorisation 授权 #!M;4~Sfx
authorisation of transaction 交易的授权 }9&~
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availability 可获得性 Cx`?}A\%
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balance 余额;差额;平衡 > bSQ}kXe
balance sheet 资产负债表 HBgt!D0MZ
bank 银行 XE*#5u8t
bank account 银行账户,银行户头 QEq>zuz5;
bank statement 银行对账单 q VJC O-K|
barter transaction 易货交易,以物换物交易 /=:X,^"P
basis of audit 审计依据 32):&X"AIh
basis of preparation (会计报表的)编制基础 N6S}u@{J~N
book of account 账目,账簿 5A"OL6ty
borrowing 借款,贷款,借债 N7qSbiRf<
branch 分支,分支机构,分店 +P
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brought forward (账户余额等的)承上年,承上期,承上页 *ps")?tlC
budget 预算 EWoGdH|
building 建筑物;大楼 jQ?6I1o
business conditions 业务情况,经营情况 c5tCw3$t
business licence (企业等的)营业执照
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business relation 业务关系 yi3Cd@t({{
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