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 Um|Tf]q
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审计词汇英汉对照 Q*(C)/ QW
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ability to continue as a going concern 持续经营能力 tfQq3 #
acceptability 可接受性,可接受程度 Ji=iq=S7
acceptable level of detection risk 检查风险的可接受水平 QyQ8M1m
acceptance of engagement 接受委托 oa7Hx<Y
accepting the engagement for the first time 首次接受委托 1r4/McB
access to asset 对资产的接触 |Q;1;QXd
according to 根据,依据,依照 &d;$k
account balance 账户余额 g>CQO,s;w
account for 对……进行会计处理,核算;解释 hdb4E|'A
accounting 会计,会计学 Sa~C#[V
accounting advisory serve 会计咨询服务 iB-s*b<`~
accounting firm 会计师事务所 u{z{3fW_
accounting information 会计信息,会计资料 >4b39/BM
accounting period 会计期间 r/ f;\w7
accounting policies 会计政策 Uc2#so$9
accounting professional bodies 会计职业组织,会计职业团体 '_Op rx
accounting records 会计记录 1>{(dd?L
accounting responsibility 会计责任 55\mQ|.Jn
accounting service 会计服务 7F~+z7(h
accounting standards 会计准则 kMXl
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Accounting Standards for Business Enterprises 企业会计准则 YJ$
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accounting system 会计系统 [t'"4
accounting treatment 会计处理 S\(_"xJPp
accuracy 准确性,精确性 7L"/4w
additional audit procedures 追加审计程序 eW%jDsC
addressee 收件人,收信人 ^Quy64M
Administration of State-owned Assets (the~) 国有资产管理局 T(DE^E@a
administrative laws and regulations 行政法规 z(qz(`eGC&
adverse impact 不利影响,负面影响 E
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adverse opinion 反对意见 \eCdGx?
advisory group 咨询组,顾问组 470Pig>I8
agency fee 代理费,代理费用 5c8x:
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aggregate 总计,合计为…… l<?wB|1'
alternation of document and record 变造文件和记录 Po3W+;@
alternative audit procedures 替代审计程序,备选审计程序 nc)`ISI
amend 修改,修订 2hP8ZfvIR
amortisation 摊销 5$X{{j2
analytical capacity 分析能力 @dNbL}qQ
analytical procedures 分析性程序 r.5F^
annual financial statements 年度会计报表,年度财务报表 Viw3 /K
appendix 附录,附表 aT #|mk=\
applicable 适用的 6~LpBlb
applicable laws and regulations 适用的法规 `<q5RuU
application systems 应用系统 AbB>ZT>hR
apply consistently 一贯地执行,一贯地实施 %+~0+ev7r
appropriate 适当的,合适的; |~Iw
征用,挪用 ix;8S=eP~{
appropriate authorization 适当的授权 U^D7T|P$V
appropriateness of audit evidence 审计证据的适当性 3$54*J
approval 批准,核准 >Mn.|:DF]&
assertion (会计报表上的)认定;确认 p20Nk$.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 &3V4~L1aEg
asset 资产,财产 +8M{y D9#
asset restructuring 资产重组 Hw?
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assignment of duties 职责的划分 .anL}OA_q
assistant 助理,助理人员 `Ec+i
associated company 联属公司,联营公司 -5K/ cK
association 联合,结合;协会,社团 ^E^: =Q?'_
assumption 假设,假定 <>TBM^
at a given date 在某一特定时日 RiklwR#~r/
attestation 鉴证,公证 :nI.Qa'"H
attestation service 鉴证服务 uvL|T48
audit adjustment 审计调整 (!s[~O 6
audit areas 审计领域 uY,FugWbl
audit conclusion 审计结论 trLs4o,
audit effectiveness 审计效果 m\yO/9{h1
audit efficiency 审计效率 J']W7!p
audit engagement letter 审计业务约定书 XJ"9D#"a>
audit evidence 审计证据 $)3/N&GXR
audit fee 审计费 /_P`xm+=AC
audit files 审计档案 ~$B,K]
audit findings 审计中发现的事项 jo;n~>3P
audit implementation stage 审计实施阶段 43Q&<r$[T
audit mark 审计标识 jolCR-FDu
audit materiality 审计重要性 ]+AI:
audit method 审计方法 {<@~;iq
audit objective 审计目标,审计目的 0Ko,S(M_
audit of financial statements 会计报表审计,财务报表审计 myXV~6R
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audit opinion 审计意见 _~!,x.Dbp
audit period 被审计期间,被审计年度 Hi Yx(hY
audit plan 审计计划 (ZYOm
audit planning 编制审计计划,制定审计计划,审计计划 s=:n<`Z2
audit planning stage 审计计划阶段 yAOC<d9 E
audit procedure 审计程序 3;A1[E6K
audit programme 审计程序表,具体审计计划 e042`&9=Ic
audit report 审计报告 X^ovP'c2
audit report with a disclaimer of opinion 拒绝表示意见审计报告 wZ^/-
audit report with a qualified opinion 有保留意见的审计报告 5Ai
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audit report with an adverse opinion 否定意见的审计报告 x{rt\OT
audit report with dual dates 双重日期审计报告 04s N4C
audit reporting stage 审计报告阶段 wgrYZ^]
audit responsibility 审计责任 m +gVGK
audit results 审计结果 ?NL2|8
audit risk 审计风险 M`(xAVl
audit sampling 审计抽样 *jYwcW"R{z
audit sampling techniques 审计抽样方法,审计抽样技术 &+\wYa,
audit strategies 审计策略 }~7>S5
audit summary 审计总结,审计小结 gV
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audit team 审计小组 =Zj9F1E[i
audit test 审计测试 n}l Z
audit trail 审计轨迹 JOMZ&c^
audit work 审计工作 >,DR{A2hSB
audit working paper 审计工作底稿 )YZ41K5N
audited financial statement 审计会计报表,已审计财务报表 ]C!u~A\jq
Auditing Guidelines (the~) 审计规范指南 f:TW<
auditing standards 审计准则 7Qo*u;fr
audit-oriented working paper (审计)业务类工作底稿 m'pihFR:f
authorisation 授权 6c2fqAF>i
authorisation of transaction 交易的授权 t[<=QK
availability 可获得性 /F\7_
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balance 余额;差额;平衡 /fX]Yu
balance sheet 资产负债表 @y,p-##e
bank 银行 .8"o&%$`V
bank account 银行账户,银行户头 |PWLFiT(>
bank statement 银行对账单 2]@U$E='s
barter transaction 易货交易,以物换物交易 f~]5
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basis of audit 审计依据 lB-Njr
basis of preparation (会计报表的)编制基础 {vaq,2_w
book of account 账目,账簿 69_c,(M0
borrowing 借款,贷款,借债 zIQ\_>
branch 分支,分支机构,分店 DU;]Q:r{
brought forward (账户余额等的)承上年,承上期,承上页 2W}RXqV<
budget 预算 }Iu 6]?|'
building 建筑物;大楼 =/zQJzN
business conditions 业务情况,经营情况 9Vp$A$7M
business licence (企业等的)营业执照 ZI8p(e
business relation 业务关系 * 6uiOtH
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