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 tg\|?
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审计词汇英汉对照 4w93}t.z
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ability to continue as a going concern 持续经营能力 `@Oa lg
acceptability 可接受性,可接受程度 '
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acceptable level of detection risk 检查风险的可接受水平 $B (kZ
acceptance of engagement 接受委托 -c*\o3)
accepting the engagement for the first time 首次接受委托 IG ~`i I
access to asset 对资产的接触 ZZxk]D<
according to 根据,依据,依照 nw6pV%
account balance 账户余额 -ijC_`>
account for 对……进行会计处理,核算;解释 "ju'UOcS/
accounting 会计,会计学 [?0d~Q(R#
accounting advisory serve 会计咨询服务 0~Gle:
accounting firm 会计师事务所 j;0vAf
accounting information 会计信息,会计资料 6 %Mt
accounting period 会计期间 r!
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accounting policies 会计政策 /F)H\*
accounting professional bodies 会计职业组织,会计职业团体 u<xo/=Z
accounting records 会计记录 Na{Y}0=^y
accounting responsibility 会计责任 3gEMRy*+
accounting service 会计服务 nz]&a1"&
accounting standards 会计准则 YJeyIYCs<
Accounting Standards for Business Enterprises 企业会计准则 `
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accounting system 会计系统 EgjR^A1W2
accounting treatment 会计处理 w_tJ7pz8T
accuracy 准确性,精确性 ^teq[l$;
additional audit procedures 追加审计程序 3SttHu0X
addressee 收件人,收信人 Mkxi~p%<r
Administration of State-owned Assets (the~) 国有资产管理局 p'_%aVm7
administrative laws and regulations 行政法规 V)ig)(CT
adverse impact 不利影响,负面影响 ]=pR
adverse opinion 反对意见 X}ma]
advisory group 咨询组,顾问组 #%0Bx3uM
agency fee 代理费,代理费用 QS[L~97m2M
aggregate 总计,合计为…… w >; L{
alternation of document and record 变造文件和记录 mHc>"^R
alternative audit procedures 替代审计程序,备选审计程序 :aCrX
amend 修改,修订 NoE*/!Sr
amortisation 摊销 kYzKU
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analytical capacity 分析能力 'a6<ixgo0
analytical procedures 分析性程序 MRNNG6TUs
annual financial statements 年度会计报表,年度财务报表 'k0[rDFc#3
appendix 附录,附表 =@&cH Y
applicable 适用的 1\*\?\T>_
applicable laws and regulations 适用的法规 {^a36i
application systems 应用系统 \NZIEu)5?
apply consistently 一贯地执行,一贯地实施 dO> VwP
appropriate 适当的,合适的; TfYVw~p_ %
征用,挪用 x!LQxoNF
appropriate authorization 适当的授权 H,3\0BKk
appropriateness of audit evidence 审计证据的适当性 b//B8^Eong
approval 批准,核准 *a
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assertion (会计报表上的)认定;确认 JF&$t}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ^&@w$
asset 资产,财产 D"(L5jR8m@
asset restructuring 资产重组 4fk8*{Y
assignment of duties 职责的划分 ]V l]XT$Um
assistant 助理,助理人员 XR2~Q)@
associated company 联属公司,联营公司 MTg:dR_
association 联合,结合;协会,社团 '. Ed`?<p
assumption 假设,假定 RqEH|EUZ
at a given date 在某一特定时日 )c n+1R
attestation 鉴证,公证 kft#R#m
attestation service 鉴证服务 @AHm!9?o
audit adjustment 审计调整 IN8>ZV`j)
audit areas 审计领域 JWvjWY2+P
audit conclusion 审计结论 ('wY9kvL&
audit effectiveness 审计效果 C2LL|jp*
audit efficiency 审计效率 gb
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audit engagement letter 审计业务约定书 ;c~cet4
audit evidence 审计证据 uH/w\v_I
audit fee 审计费 drzL.@h|
audit files 审计档案 SDu#Yt&mhh
audit findings 审计中发现的事项 wW>zgTG
audit implementation stage 审计实施阶段 ku$$ 1xq
audit mark 审计标识 \^ghdU
audit materiality 审计重要性 f Vb-$
audit method 审计方法 +a-6Q ~
audit objective 审计目标,审计目的 BdlVabQyKW
audit of financial statements 会计报表审计,财务报表审计 p' M%XBu
audit opinion 审计意见 FZ!`B]]le,
audit period 被审计期间,被审计年度 6"Bic rY
audit plan 审计计划 _^Mx>hb4.
audit planning 编制审计计划,制定审计计划,审计计划 ee%fqVQ8P
audit planning stage 审计计划阶段 =mA: ctu~v
audit procedure 审计程序 z<H~ItX,n
audit programme 审计程序表,具体审计计划 0#w?HCx=
audit report 审计报告 B<j'm0a>B
audit report with a disclaimer of opinion 拒绝表示意见审计报告 nF6q7
audit report with a qualified opinion 有保留意见的审计报告 ^Wxad?@
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 zSo)k~&[3
audit reporting stage 审计报告阶段 ^Ge+~o?x
audit responsibility 审计责任 n6s}ww)
audit results 审计结果 O@p]KSfk
audit risk 审计风险 Cmc3k,t
audit sampling 审计抽样 M\yT).>z
audit sampling techniques 审计抽样方法,审计抽样技术 X]\ \,
audit strategies 审计策略 626Z5Afg
audit summary 审计总结,审计小结 W6On93sa
audit team 审计小组 `PY>Hgb
audit test 审计测试 5:'hj$~|\1
audit trail 审计轨迹 R|wGU)KEc'
audit work 审计工作 LpR3BP@At
audit working paper 审计工作底稿 w@N
audited financial statement 审计会计报表,已审计财务报表 W5SJ^,d)J
Auditing Guidelines (the~) 审计规范指南 PRz/inru-
auditing standards 审计准则 XC.%za8
audit-oriented working paper (审计)业务类工作底稿 31/Edd"]
authorisation 授权 H54R8O$
authorisation of transaction 交易的授权 2W4qBaG$=
availability 可获得性 m1Y>Nj[f
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balance 余额;差额;平衡 bV ZMW/w
balance sheet 资产负债表 DGzw8|/(
bank 银行 `FoxP
bank account 银行账户,银行户头 cJ54s}
bank statement 银行对账单 =i~}84>
barter transaction 易货交易,以物换物交易 Ei2'[PK
basis of audit 审计依据 Q+YRf3$
basis of preparation (会计报表的)编制基础 aH^RoG}
book of account 账目,账簿 )_U<7"~0l
borrowing 借款,贷款,借债 (\SA*.)
branch 分支,分支机构,分店 P*cNh43U
brought forward (账户余额等的)承上年,承上期,承上页 {mAU3x
budget 预算 ;3'.C~
building 建筑物;大楼 O%FPS=
business conditions 业务情况,经营情况 $m42:a mM
business licence (企业等的)营业执照 lV%N
business relation 业务关系 I'|$}/\`
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