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 "MTq{f2?
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审计词汇英汉对照 XJ\
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ability to continue as a going concern 持续经营能力 bx]14}6
acceptability 可接受性,可接受程度 Y}ky/?q
acceptable level of detection risk 检查风险的可接受水平 b8e*Pv/
acceptance of engagement 接受委托 )Kr(Y.w
accepting the engagement for the first time 首次接受委托 v<`$bvv?
access to asset 对资产的接触 5Ny0b|+p
according to 根据,依据,依照 '1lx{UzD
account balance 账户余额 ?qIGQ/af&
account for 对……进行会计处理,核算;解释 ',%5mF3j
accounting 会计,会计学 =3pD:L
accounting advisory serve 会计咨询服务 "
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accounting firm 会计师事务所 H'']J9O
accounting information 会计信息,会计资料 #e*$2+`[A
accounting period 会计期间 wV?[3bEhM
accounting policies 会计政策 . *Z#cq0
accounting professional bodies 会计职业组织,会计职业团体 .$OjUlzr-H
accounting records 会计记录 nT
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accounting responsibility 会计责任 6e
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accounting service 会计服务 *eMLbU7
accounting standards 会计准则 fA;x{0CAMX
Accounting Standards for Business Enterprises 企业会计准则 '2j~WUEmg
accounting system 会计系统 cUYX1a)8
accounting treatment 会计处理 VgUvD1v?}
accuracy 准确性,精确性 gMCy$+?
additional audit procedures 追加审计程序 sAf9rZt*'
addressee 收件人,收信人 `c> A>c|
Administration of State-owned Assets (the~) 国有资产管理局 % ghJ*iHR
administrative laws and regulations 行政法规 MR[N6E6Mg
adverse impact 不利影响,负面影响 x9TuweG
adverse opinion 反对意见 5'
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advisory group 咨询组,顾问组 qP@L(_=g
agency fee 代理费,代理费用 9B&
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aggregate 总计,合计为…… C?bXrG\
alternation of document and record 变造文件和记录 8 `yB
alternative audit procedures 替代审计程序,备选审计程序 La@\q[U{@
amend 修改,修订 $2;-q8+
amortisation 摊销 ;k-g_{M
analytical capacity 分析能力 tYF$#Nor#k
analytical procedures 分析性程序 ^9n}-Cqeq
annual financial statements 年度会计报表,年度财务报表 ya;@<b
appendix 附录,附表 hLCsQYNDU
applicable 适用的 n&3iz05}
applicable laws and regulations 适用的法规 hwc:@'
application systems 应用系统 rGGS]^
apply consistently 一贯地执行,一贯地实施 }7otuO(pRo
appropriate 适当的,合适的; iz,]%<_PE
征用,挪用 e?|d9;BO
appropriate authorization 适当的授权 Z^6A_:]j
appropriateness of audit evidence 审计证据的适当性 "Wxo[I
approval 批准,核准 /YS@[\j4
assertion (会计报表上的)认定;确认 Fa6H(L3
assessed level of control risk 对控制风险的评估,控制风险的评估水平 N;e}dwh&
asset 资产,财产 I=Gr^\x=
asset restructuring 资产重组 <aD'$(N5
assignment of duties 职责的划分 EolE?g@l8
assistant 助理,助理人员 nYo
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associated company 联属公司,联营公司 R994R@gz
association 联合,结合;协会,社团 `8.1&fBr
assumption 假设,假定 AEi WL.*.
at a given date 在某一特定时日 2(@LRl>:
attestation 鉴证,公证 = E##},N"
attestation service 鉴证服务 >aNbp
audit adjustment 审计调整 8ct
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audit areas 审计领域
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audit conclusion 审计结论 ~NTDG
audit effectiveness 审计效果 uZo]8mV
audit efficiency 审计效率 9[6G8;<D&
audit engagement letter 审计业务约定书 \65vfE~ O
audit evidence 审计证据 (jD'+ "?
audit fee 审计费 o6`Y7,]
audit files 审计档案 &\CJg'D:m
audit findings 审计中发现的事项 UwvGr h
audit implementation stage 审计实施阶段 <L[T'ZE+
audit mark 审计标识 jAD+:
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audit materiality 审计重要性 ahK?]:&QO
audit method 审计方法 l"2^S6vU
audit objective 审计目标,审计目的 0(Yh~{
audit of financial statements 会计报表审计,财务报表审计 Fr938q6^-
audit opinion 审计意见 4f_ZY5=
audit period 被审计期间,被审计年度 a/wUeW
audit plan 审计计划 B<vvsp\X
audit planning 编制审计计划,制定审计计划,审计计划 (CKhY~,/u
audit planning stage 审计计划阶段 }[XB]Xf
audit procedure 审计程序 44<9zHK
audit programme 审计程序表,具体审计计划 yf0vR%,\
audit report 审计报告 LZ=wz.'u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 xMO[3D&D
audit report with a qualified opinion 有保留意见的审计报告 w!=_
audit report with an adverse opinion 否定意见的审计报告 ~z-?rW
audit report with dual dates 双重日期审计报告 ,n
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audit reporting stage 审计报告阶段 Y^*Lh/:h
audit responsibility 审计责任 9&|12x$
audit results 审计结果 "t
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audit risk 审计风险 48*Oh2BA
audit sampling 审计抽样 o(v"?Y 6
audit sampling techniques 审计抽样方法,审计抽样技术 .b!OZ
audit strategies 审计策略 =rf)yp-D
audit summary 审计总结,审计小结 yBXkN&1=%;
audit team 审计小组 llTQ\7zP
audit test 审计测试 HM(bR"E
audit trail 审计轨迹 ,6y-.m7>
audit work 审计工作 *o:BoP=S
audit working paper 审计工作底稿 +R{A'Yl[(
audited financial statement 审计会计报表,已审计财务报表 Q{ |+3!!'
Auditing Guidelines (the~) 审计规范指南 02]8|B(E90
auditing standards 审计准则 bv:0EdVr
audit-oriented working paper (审计)业务类工作底稿 ;L\!g%a
authorisation 授权 T2/v}
authorisation of transaction 交易的授权 8M".o n
availability 可获得性 \S|VkPv
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balance 余额;差额;平衡 &UJTy'
balance sheet 资产负债表 14@q $}sf
bank 银行 pUCEYR
bank account 银行账户,银行户头 gavQb3EP
bank statement 银行对账单 LXTipWKz
barter transaction 易货交易,以物换物交易 e$p1Th*|]4
basis of audit 审计依据 !DY2{Wb
basis of preparation (会计报表的)编制基础 1%]{0P0?[
book of account 账目,账簿 5~ *'>y
borrowing 借款,贷款,借债 ^>vO5Ho.
branch 分支,分支机构,分店 @vQ;>4 i.
brought forward (账户余额等的)承上年,承上期,承上页 ]XpU'/h>q;
budget 预算 5W:Gl?$S}
building 建筑物;大楼 i"r.>X'Z
business conditions 业务情况,经营情况 >ji}j~cH
business licence (企业等的)营业执照 i no7!T`
business relation 业务关系 {3F}Slb
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