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 W5J"#^kdF8
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审计词汇英汉对照 @@SG0YxZ
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ability to continue as a going concern 持续经营能力 j%[|XfM
acceptability 可接受性,可接受程度 Vwm\a]s
acceptable level of detection risk 检查风险的可接受水平 rb`C:#j{J
acceptance of engagement 接受委托 pBK[j([
accepting the engagement for the first time 首次接受委托 mR8&9]g&
access to asset 对资产的接触 4V43(G
according to 根据,依据,依照 |Vd)7/LN
account balance 账户余额 BO/2kL8*
account for 对……进行会计处理,核算;解释 &S''fxGL
accounting 会计,会计学 ,^AkfOY7"
accounting advisory serve 会计咨询服务 =1`
accounting firm 会计师事务所 ',J3^h!b
accounting information 会计信息,会计资料 ~l{CUQU
accounting period 会计期间 D?X97jNm
accounting policies 会计政策 5:^dyF&sm{
accounting professional bodies 会计职业组织,会计职业团体 X@|
accounting records 会计记录 QVzLf+R~
accounting responsibility 会计责任 g>VkQos5"
accounting service 会计服务 t?YGGu^
accounting standards 会计准则 b4oZ@gVR;
Accounting Standards for Business Enterprises 企业会计准则 N9,n/t
accounting system 会计系统 Tvf]OJ9N
accounting treatment 会计处理 i]9SCO
accuracy 准确性,精确性 $Iqt
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additional audit procedures 追加审计程序
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addressee 收件人,收信人 BR"*-$u0;
Administration of State-owned Assets (the~) 国有资产管理局 hj
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administrative laws and regulations 行政法规 9-}&znLZe
adverse impact 不利影响,负面影响 )Cu"M#`
adverse opinion 反对意见 ")x9A&
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advisory group 咨询组,顾问组 |W\CV0L2
agency fee 代理费,代理费用 +
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aggregate 总计,合计为…… VpTp*[8O
alternation of document and record 变造文件和记录 |iO2,99i
alternative audit procedures 替代审计程序,备选审计程序 tao3Xr^?
amend 修改,修订 NpH)K:$#%
amortisation 摊销 V1#/+~
analytical capacity 分析能力 `9b D%M
analytical procedures 分析性程序 Q0ev*MS9Z
annual financial statements 年度会计报表,年度财务报表 {PYN3\N,
appendix 附录,附表 #t3ju^ |?
applicable 适用的 :R<,J=+$u
applicable laws and regulations 适用的法规 p]=8=pE<
application systems 应用系统 r&Za*TD^
apply consistently 一贯地执行,一贯地实施 _y5b>+
appropriate 适当的,合适的; aViJ?*
征用,挪用 i"sVk8+o!
appropriate authorization 适当的授权 "o=h /q5&
appropriateness of audit evidence 审计证据的适当性 PJh\U1Z
approval 批准,核准 `~pB1sS{
assertion (会计报表上的)认定;确认 y~p7&^FeR
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;'2y6"\Y
asset 资产,财产 4.CLTy3W
asset restructuring 资产重组 {l_R0
assignment of duties 职责的划分 >/$Q:92T
assistant 助理,助理人员 +>c)5Jih
associated company 联属公司,联营公司 %Cb8vYz~
association 联合,结合;协会,社团 K6!`b(
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assumption 假设,假定 &$vDC M4
at a given date 在某一特定时日 ?G.9D`95
attestation 鉴证,公证 \=,+we
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attestation service 鉴证服务 <[l2 ]"Q
audit adjustment 审计调整 bF?EuL
audit areas 审计领域 r `28fC
audit conclusion 审计结论 < ~x5{p
audit effectiveness 审计效果 ]#S.L'
audit efficiency 审计效率 6q6&N'We
audit engagement letter 审计业务约定书 !=q {1\#
audit evidence 审计证据 P{rJG
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audit fee 审计费 *"j
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audit files 审计档案 o"QpV
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audit findings 审计中发现的事项 $0iz;!w
audit implementation stage 审计实施阶段 8m-jU
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audit mark 审计标识 &<.Z4GxS
audit materiality 审计重要性 @oYTJd(v{
audit method 审计方法 Gash
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audit objective 审计目标,审计目的 <fs2;
audit of financial statements 会计报表审计,财务报表审计 e`#Gq0}8
audit opinion 审计意见 |w /txn8G|
audit period 被审计期间,被审计年度 /KlA7MH 6
audit plan 审计计划 3)42EM'9(
audit planning 编制审计计划,制定审计计划,审计计划 jwAO{.}T1r
audit planning stage 审计计划阶段 +`.%aJIi9
audit procedure 审计程序 @YWfq$23
audit programme 审计程序表,具体审计计划 9c#9KCmc
audit report 审计报告 n1Yp1"2b[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 zVViLUwG
audit report with a qualified opinion 有保留意见的审计报告 `+]Qz =}
audit report with an adverse opinion 否定意见的审计报告 pC#E_*49
audit report with dual dates 双重日期审计报告 )8a~L
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audit reporting stage 审计报告阶段 7r6.n61F
audit responsibility 审计责任 m+=] m_
audit results 审计结果 =/@D8{pU
audit risk 审计风险 T^zXt?
audit sampling 审计抽样 =*oJEy"
audit sampling techniques 审计抽样方法,审计抽样技术 /:cd\
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audit strategies 审计策略 ?tWaI{95I
audit summary 审计总结,审计小结 LQ@"
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audit team 审计小组 AP3a;4Z#
audit test 审计测试 )HEa<P^kJl
audit trail 审计轨迹
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audit work 审计工作 Akq2 d;
audit working paper 审计工作底稿 j
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audited financial statement 审计会计报表,已审计财务报表 `}p0VmD{NE
Auditing Guidelines (the~) 审计规范指南 A @i
auditing standards 审计准则 W_JlOc!y
audit-oriented working paper (审计)业务类工作底稿 Sj3+l7S?
authorisation 授权 y'3rNa]G1
authorisation of transaction 交易的授权 lov!o:dJ
availability 可获得性 $zUP?Gq!
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balance 余额;差额;平衡 j`EXlc~
balance sheet 资产负债表 GV1pn) 4
bank 银行 Lc}y<=P@
bank account 银行账户,银行户头 1y:-N6
bank statement 银行对账单 })'B<vq
barter transaction 易货交易,以物换物交易 5tl< 3g`
basis of audit 审计依据 ncaT?~u j
basis of preparation (会计报表的)编制基础 n*h)'8`Ut
book of account 账目,账簿 9=s<Ld
borrowing 借款,贷款,借债 N:^n('U&j
branch 分支,分支机构,分店 )~X2
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brought forward (账户余额等的)承上年,承上期,承上页 ?w$kue
budget 预算 qv-8)MSr
building 建筑物;大楼 t$` r4Lb9/
business conditions 业务情况,经营情况 %[GsD9_-
business licence (企业等的)营业执照 |44Ploz2b
business relation 业务关系 (O\)_#-D
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