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 WN`|5"?$
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 R.rxpJ+kU
acceptability 可接受性,可接受程度 yD\[`!sWk
acceptable level of detection risk 检查风险的可接受水平 m:4Ec>?e
acceptance of engagement 接受委托 o%1dbbh
accepting the engagement for the first time 首次接受委托 ;c;5O@R}3
access to asset 对资产的接触 =xX)2h
according to 根据,依据,依照 =(%+S<}
account balance 账户余额 i<>zN^zn
account for 对……进行会计处理,核算;解释 KDUa0$"
accounting 会计,会计学 8H<:?D/tH
accounting advisory serve 会计咨询服务 l$mfsm|{:
accounting firm 会计师事务所 d|Q_Z
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accounting information 会计信息,会计资料 g2t'u4>
accounting period 会计期间 b8$(j2B~
accounting policies 会计政策 QT[yw6Z
accounting professional bodies 会计职业组织,会计职业团体 sn=_-uoU
accounting records 会计记录 OEwKT7CX
accounting responsibility 会计责任 /QT"5fxKJ
accounting service 会计服务 <-avC/M$d
accounting standards 会计准则 J3P)oM[
Accounting Standards for Business Enterprises 企业会计准则 W]l&mr
accounting system 会计系统 [flx/
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accounting treatment 会计处理 hErO.ad1o
accuracy 准确性,精确性 ImZ!8#
additional audit procedures 追加审计程序 @Fs2J_v
addressee 收件人,收信人 6'YsSde".
Administration of State-owned Assets (the~) 国有资产管理局 1w|C+m/(
administrative laws and regulations 行政法规 QO|roE
adverse impact 不利影响,负面影响 <+iL@'SgF
adverse opinion 反对意见 CUG3C
advisory group 咨询组,顾问组 ']cRSj.
agency fee 代理费,代理费用 64jFbbd-/
aggregate 总计,合计为…… )*tV
alternation of document and record 变造文件和记录 ehe;<A
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 wr+r J
amortisation 摊销 pZUXXX
analytical capacity 分析能力 m(6SiV=D9
analytical procedures 分析性程序 I C?bqC+
annual financial statements 年度会计报表,年度财务报表 5S&'O4yz^
appendix 附录,附表 %hM8px4d
applicable 适用的 2$OI(7b=
applicable laws and regulations 适用的法规 sH_5.+,`
application systems 应用系统 KDQqN]rg
apply consistently 一贯地执行,一贯地实施 o{n)w6P{R,
appropriate 适当的,合适的; Jq8CII
征用,挪用 LL
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appropriate authorization 适当的授权 vC1D}=Fp
appropriateness of audit evidence 审计证据的适当性 c@&-c [k^W
approval 批准,核准 Mb0l*'ZF
assertion (会计报表上的)认定;确认 zJ9[),;7B
assessed level of control risk 对控制风险的评估,控制风险的评估水平 `$hna{e^n
asset 资产,财产 2qQG
asset restructuring 资产重组 sC
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assignment of duties 职责的划分 vvvH5NRm
assistant 助理,助理人员 BXx0Z
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associated company 联属公司,联营公司 R<-u`uXnP
association 联合,结合;协会,社团 ML9nfB^z!
assumption 假设,假定 `mt.=d
at a given date 在某一特定时日 9]E;en NQ
attestation 鉴证,公证 dH8^\s .F
attestation service 鉴证服务 HC[)):S*
audit adjustment 审计调整 hynX5,p;.
audit areas 审计领域 Nd] w I|>
audit conclusion 审计结论 #;*0 Pwe`
audit effectiveness 审计效果 Rfuq(DwD6
audit efficiency 审计效率 WhY8#B'?
audit engagement letter 审计业务约定书 /xseI)y.B
audit evidence 审计证据 ZM$}Xy\9
audit fee 审计费 %n7mN])
audit files 审计档案 1+0DTqWz
audit findings 审计中发现的事项 h0v4!`PQ-
audit implementation stage 审计实施阶段 a9<&|L <
audit mark 审计标识 @2HNYW)
audit materiality 审计重要性 b{WEux{)
audit method 审计方法 f:)%+)U<Xm
audit objective 审计目标,审计目的 Kq. MmR!gl
audit of financial statements 会计报表审计,财务报表审计 ?oKY"C8/
audit opinion 审计意见 ;uK">L[u'
audit period 被审计期间,被审计年度 2w
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audit plan 审计计划 g*uo2-MN&e
audit planning 编制审计计划,制定审计计划,审计计划 E,fG<X{
audit planning stage 审计计划阶段 :% o32
audit procedure 审计程序 %?`TyVt&0
audit programme 审计程序表,具体审计计划 N4z(2.
audit report 审计报告 B)1.CHV%<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,cg%t9
audit report with a qualified opinion 有保留意见的审计报告 6n}5>GSF
audit report with an adverse opinion 否定意见的审计报告 D. _*p
audit report with dual dates 双重日期审计报告 icnc5G
audit reporting stage 审计报告阶段 _#2AdhCu
audit responsibility 审计责任 hrt]Qn&
audit results 审计结果 .JG> /+
audit risk 审计风险
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audit sampling 审计抽样 F_ Cp,
audit sampling techniques 审计抽样方法,审计抽样技术 @}Y,A~
audit strategies 审计策略 $cUTe
audit summary 审计总结,审计小结 $2?10}mrx
audit team 审计小组 k;AV'r
audit test 审计测试 kOycS
audit trail 审计轨迹 uBPxMwohR
audit work 审计工作 #UO#kC<2(B
audit working paper 审计工作底稿 @&7|Laa
audited financial statement 审计会计报表,已审计财务报表 pP`KI'aUN
Auditing Guidelines (the~) 审计规范指南 ) C?emTih
auditing standards 审计准则 4kZ9]5#.
audit-oriented working paper (审计)业务类工作底稿 R>05MhA+
authorisation 授权 [`u3SN/P
authorisation of transaction 交易的授权 /M.@dW7
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availability 可获得性 in/ITy-
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balance 余额;差额;平衡 _Coh11
balance sheet 资产负债表 3Xun>ZQ-
bank 银行 B<`'h
bank account 银行账户,银行户头 BWd{xP y
bank statement 银行对账单 ~jqG
barter transaction 易货交易,以物换物交易 ~gjREl,+D#
basis of audit 审计依据 tk"+PTGJT
basis of preparation (会计报表的)编制基础 rTR4j>Ua~
book of account 账目,账簿 @ n-
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borrowing 借款,贷款,借债 m)]A$*`<
branch 分支,分支机构,分店 cnrS.s=
brought forward (账户余额等的)承上年,承上期,承上页 y].vll8R
budget 预算 )7H
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building 建筑物;大楼 -@wnQ?
business conditions 业务情况,经营情况 %Q0J$eC
business licence (企业等的)营业执照 %dyE F8)
business relation 业务关系 AxXFzMW
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