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 DK)qBxc8
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审计词汇英汉对照 gWWy!H
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ability to continue as a going concern 持续经营能力 R2~Rqlti
acceptability 可接受性,可接受程度 t}oxHEa V
acceptable level of detection risk 检查风险的可接受水平 }%XNB1/`
acceptance of engagement 接受委托 t"BpaA^gO
accepting the engagement for the first time 首次接受委托 UoKBcarm
access to asset 对资产的接触 >eRbasshEI
according to 根据,依据,依照 41C=O@9m
account balance 账户余额 *i$+i
account for 对……进行会计处理,核算;解释 /?J_7Lg
accounting 会计,会计学 '*~{1gG `
accounting advisory serve 会计咨询服务 ^d2g"L
accounting firm 会计师事务所 Y0eu^p)
accounting information 会计信息,会计资料 GzR;`,_O/
accounting period 会计期间 9td(MZ%i~N
accounting policies 会计政策 -nd6hx
accounting professional bodies 会计职业组织,会计职业团体 u?'X%'K*
accounting records 会计记录 ix$+NM<n
accounting responsibility 会计责任 RyM2CQg[
accounting service 会计服务 {u5)zVYC,U
accounting standards 会计准则 sY#K=5R
Accounting Standards for Business Enterprises 企业会计准则 u>? VD%
accounting system 会计系统 ~I^]O \?
accounting treatment 会计处理 H+: $ 7;
accuracy 准确性,精确性 a\MU5%}\
additional audit procedures 追加审计程序 m[8#h(s*t
addressee 收件人,收信人 =oHJ_
Administration of State-owned Assets (the~) 国有资产管理局 <A6<q&g|E
administrative laws and regulations 行政法规 (PB|.`_<H
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 -pjL7/ gx
advisory group 咨询组,顾问组 #pVk%5N
agency fee 代理费,代理费用 |mM7P^I
aggregate 总计,合计为…… t)v#y!Ci"
alternation of document and record 变造文件和记录 O'mX7rY<<(
alternative audit procedures 替代审计程序,备选审计程序 /y-P)3_
amend 修改,修订 ~O|0.)71]
amortisation 摊销 97&6i TYA
analytical capacity 分析能力 DV.MvFV
analytical procedures 分析性程序 !nYAyjf
annual financial statements 年度会计报表,年度财务报表 CRx:3u!:
appendix 附录,附表 WW_X:N~~e\
applicable 适用的 N CsUC
applicable laws and regulations 适用的法规 lA ,%'+-
application systems 应用系统 oC?b]tzj
apply consistently 一贯地执行,一贯地实施 ?IWLl
appropriate 适当的,合适的; i &KbzOY
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appropriate authorization 适当的授权 0FW=8hFp,
appropriateness of audit evidence 审计证据的适当性 );*GOLka
approval 批准,核准 {:dE_tqo
assertion (会计报表上的)认定;确认 dG|\geD
assessed level of control risk 对控制风险的评估,控制风险的评估水平 %8-S>'g'
asset 资产,财产 5QT
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asset restructuring 资产重组 mR{0*<
assignment of duties 职责的划分 :kUH>O
assistant 助理,助理人员 LnL<WI*Pq
associated company 联属公司,联营公司 1|]-
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association 联合,结合;协会,社团 D\TL6"wo
assumption 假设,假定 V{*9fB#4L
at a given date 在某一特定时日 *%8us~w5/
attestation 鉴证,公证 ILpB:g
attestation service 鉴证服务 1`uIjXr(
audit adjustment 审计调整 !hc7i=V?
audit areas 审计领域 aL`pvsnF
audit conclusion 审计结论 <)&ykcB
audit effectiveness 审计效果 h '}5"m
audit efficiency 审计效率 ywdNwNJ
audit engagement letter 审计业务约定书 %NBD^gF
audit evidence 审计证据 D"Xm9
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audit fee 审计费 (= \P|iv
audit files 审计档案 L%<1C\k
audit findings 审计中发现的事项 6`s[PKP.
audit implementation stage 审计实施阶段 xM*v!J,
audit mark 审计标识 .xD-eWw3R
audit materiality 审计重要性 `#UTOYx4
audit method 审计方法 =1,g#HS
audit objective 审计目标,审计目的 ~9n@MPS^!
audit of financial statements 会计报表审计,财务报表审计 0<)8
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audit opinion 审计意见 o+vf
audit period 被审计期间,被审计年度 FD6|>G
audit plan 审计计划 B}jZ
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audit planning 编制审计计划,制定审计计划,审计计划 H;CGLis
audit planning stage 审计计划阶段 _Nj;Ni2rD
audit procedure 审计程序 +:t1P V;l
audit programme 审计程序表,具体审计计划 RWoiV10
audit report 审计报告 UxW>hbzr&V
audit report with a disclaimer of opinion 拒绝表示意见审计报告 "pH+YqJ$
audit report with a qualified opinion 有保留意见的审计报告 ;EJ6C#}
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audit report with an adverse opinion 否定意见的审计报告 j`
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audit report with dual dates 双重日期审计报告 b)V[d8IA
audit reporting stage 审计报告阶段 v|"{x&I.
audit responsibility 审计责任 1idEm*3&(
audit results 审计结果 9-@w(kMu
audit risk 审计风险 dV5$L
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audit sampling 审计抽样 FHD6@{{Gp"
audit sampling techniques 审计抽样方法,审计抽样技术 *0iP*j/]
audit strategies 审计策略 0
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audit summary 审计总结,审计小结 + ]__zm/^
audit team 审计小组 N7E[wOP
audit test 审计测试 mA4v 4z
audit trail 审计轨迹 [W2p }4(
audit work 审计工作 !At _^hSqz
audit working paper 审计工作底稿 Qj=l OhM
audited financial statement 审计会计报表,已审计财务报表 &3JbAJ|;X
Auditing Guidelines (the~) 审计规范指南 ~/NA?E-c
auditing standards 审计准则 W$3p,VTMmB
audit-oriented working paper (审计)业务类工作底稿 +-oXW>`&
authorisation 授权 b+C>p2 %
authorisation of transaction 交易的授权 )O}x&@Q
availability 可获得性 ^GbyA YEp
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balance 余额;差额;平衡 a"v D+r7Ol
balance sheet 资产负债表 dRu@5
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bank 银行 /0r2v/0
bank account 银行账户,银行户头 )sL:iGU
bank statement 银行对账单 FVSz[n
barter transaction 易货交易,以物换物交易 x,>=X`T
basis of audit 审计依据 & .#0jb1r
basis of preparation (会计报表的)编制基础 &&m%=i.qK
book of account 账目,账簿 j
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borrowing 借款,贷款,借债 tVe*J@i\$
branch 分支,分支机构,分店 +(<CE#bb[
brought forward (账户余额等的)承上年,承上期,承上页 [Ea5Bn;~!
budget 预算 &
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building 建筑物;大楼 rdC(+2+Ay
business conditions 业务情况,经营情况 B@F 1!8l
business licence (企业等的)营业执照 jem$R/4"
business relation 业务关系 "_(o% \"7
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