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 BI<9xl]a
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审计词汇英汉对照 (x.qyYEoI
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ability to continue as a going concern 持续经营能力 N2k{@DY
acceptability 可接受性,可接受程度 LTH,a?lD
acceptable level of detection risk 检查风险的可接受水平 :,R>e}lM
acceptance of engagement 接受委托 .h4Z\R`
accepting the engagement for the first time 首次接受委托 7.g,&s%q
access to asset 对资产的接触 1&7?f
according to 根据,依据,依照 Z?3B1o9
account balance 账户余额 nA.U'=`
account for 对……进行会计处理,核算;解释 _%B,^0;C
accounting 会计,会计学 },G
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accounting advisory serve 会计咨询服务 AeN:wOm
accounting firm 会计师事务所 nmE
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accounting information 会计信息,会计资料 kApD D[ N
accounting period 会计期间 v$(Z}Hg
accounting policies 会计政策 /d Ua
accounting professional bodies 会计职业组织,会计职业团体 9L4;#c
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accounting records 会计记录 b E40^e
accounting responsibility 会计责任 0o BAJP
accounting service 会计服务 P6ka'!z
accounting standards 会计准则 Fl{~#]
Accounting Standards for Business Enterprises 企业会计准则 l=S!cj;
accounting system 会计系统 O*,O]Q
accounting treatment 会计处理 US-f<Wq
accuracy 准确性,精确性 qf<o"B|_9
additional audit procedures 追加审计程序 AE`{k-3=%
addressee 收件人,收信人 U7f
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Administration of State-owned Assets (the~) 国有资产管理局 \:q @I]2
administrative laws and regulations 行政法规 d/$e#8
adverse impact 不利影响,负面影响 BC1smSlJ
adverse opinion 反对意见 ;b=7m#5
advisory group 咨询组,顾问组 HJpx,NU'
agency fee 代理费,代理费用 6U%d3"T
aggregate 总计,合计为…… %(POC=b#[
alternation of document and record 变造文件和记录 iS"6)#a72
alternative audit procedures 替代审计程序,备选审计程序 Xa$%`
amend 修改,修订 xUa9>=JU{
amortisation 摊销 s- 0Xt<
analytical capacity 分析能力 ;G"!y<F
analytical procedures 分析性程序 vMn$lT@
annual financial statements 年度会计报表,年度财务报表 )qFqf<:yc
appendix 附录,附表 '%*hs8s
applicable 适用的 ~YviXSW
applicable laws and regulations 适用的法规 T<yfpUzX
application systems 应用系统 <4 /q5*&
apply consistently 一贯地执行,一贯地实施 Txpj#JD
appropriate 适当的,合适的; |Dq?<Ha
征用,挪用 k][{4~z
appropriate authorization 适当的授权 Ep')@7^n
appropriateness of audit evidence 审计证据的适当性 J\'f5)k
approval 批准,核准 |gINB3L
assertion (会计报表上的)认定;确认 UX|3LpFX&I
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ^r7KEeVD
asset 资产,财产 s`.J!^u`
asset restructuring 资产重组 gS]
assignment of duties 职责的划分 {c drMP@""
assistant 助理,助理人员 p#rqe<Ua
associated company 联属公司,联营公司 tO"AeZe%|
association 联合,结合;协会,社团 +G7[(Wz(z
assumption 假设,假定 ["ocZ? x
at a given date 在某一特定时日 [kgCB7.V
attestation 鉴证,公证 iF.f*3-NJB
attestation service 鉴证服务 d+ $:u
audit adjustment 审计调整 R /_vJHI
audit areas 审计领域 w&]$!g4
audit conclusion 审计结论 "EWq{l_I5$
audit effectiveness 审计效果 Jiru
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audit efficiency 审计效率 A
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audit engagement letter 审计业务约定书 b0se
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audit evidence 审计证据 N"~P$B1X
audit fee 审计费 ^d(gC%+!u
audit files 审计档案 X;vUz
audit findings 审计中发现的事项 7W&XcF
audit implementation stage 审计实施阶段 6KN6SN$
audit mark 审计标识 MBQ|*}+;
audit materiality 审计重要性 -ntQqHs
audit method 审计方法 Hf30
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audit objective 审计目标,审计目的 RcO.1@2
audit of financial statements 会计报表审计,财务报表审计 tBsvi%F
audit opinion 审计意见 mU||(;I
audit period 被审计期间,被审计年度 Sb)}
audit plan 审计计划 .=hVto[QC
audit planning 编制审计计划,制定审计计划,审计计划 I;, n|o
audit planning stage 审计计划阶段 rO/Sj<0^
audit procedure 审计程序 /&c>*4)
audit programme 审计程序表,具体审计计划 U2Ky4UFm
audit report 审计报告 6W;`}'ap
audit report with a disclaimer of opinion 拒绝表示意见审计报告 wp:Zur5Y
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 Wm)Id_
audit report with dual dates 双重日期审计报告 OsYZa`$,
audit reporting stage 审计报告阶段 c<Q*g
audit responsibility 审计责任 "`Xbi/i
audit results 审计结果 }XCh>LvX
audit risk 审计风险 ?TmVLny
audit sampling 审计抽样 %\!0*(8
audit sampling techniques 审计抽样方法,审计抽样技术 ##1/{9ywy
audit strategies 审计策略 bIV9cpW
audit summary 审计总结,审计小结 tejpY
audit team 审计小组 "`a,/h'
audit test 审计测试 a
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audit trail 审计轨迹 d9T:0A`M
audit work 审计工作 6hXh;-U
audit working paper 审计工作底稿 jD6T2K7i
audited financial statement 审计会计报表,已审计财务报表 Ms+SJ5Lg
Auditing Guidelines (the~) 审计规范指南 fM*aZc*Y
auditing standards 审计准则 : 'pK
audit-oriented working paper (审计)业务类工作底稿 3u;0,:X&
authorisation 授权 Q,ZV C
authorisation of transaction 交易的授权 ;^)4u
availability 可获得性 2mO9
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balance 余额;差额;平衡 Pb59RE:7V
balance sheet 资产负债表 W3R43>$
bank 银行 IZd~Am3f
bank account 银行账户,银行户头 ]RF(0;
bank statement 银行对账单 H87k1^}HV
barter transaction 易货交易,以物换物交易 D<*)^^
basis of audit 审计依据 `+UBl\j
basis of preparation (会计报表的)编制基础 Q}g"pl
book of account 账目,账簿 z`]:\j'O3"
borrowing 借款,贷款,借债 %PK
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branch 分支,分支机构,分店 VQ+G.
brought forward (账户余额等的)承上年,承上期,承上页 pp
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budget 预算 DKl\N~{F
building 建筑物;大楼 N[yS heT
business conditions 业务情况,经营情况 dw| VH1fS
business licence (企业等的)营业执照 i&)OJy
business relation 业务关系 GAh\6ul
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