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 H"; !A=0
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审计词汇英汉对照 '}N4SrU$
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ability to continue as a going concern 持续经营能力 =j!nt8]8
acceptability 可接受性,可接受程度 s}93nv*ez
acceptable level of detection risk 检查风险的可接受水平 (R|_ 6[zy
acceptance of engagement 接受委托 d1>L&3HKx
accepting the engagement for the first time 首次接受委托 [sXnB$
access to asset 对资产的接触 p6&6^v\
according to 根据,依据,依照 dsG:DS`q
account balance 账户余额 Ywo=w:'
account for 对……进行会计处理,核算;解释 Htm;N2$d
accounting 会计,会计学 -d]v6q'1
accounting advisory serve 会计咨询服务 E5X#9;U8E"
accounting firm 会计师事务所 ($X2
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accounting information 会计信息,会计资料 2~y<l
accounting period 会计期间 "+Kp8n6
accounting policies 会计政策 iGw\A!}w\
accounting professional bodies 会计职业组织,会计职业团体 p;<aZ&@O
accounting records 会计记录 VD90JU]X<
accounting responsibility 会计责任 5@nvcCp
accounting service 会计服务 G2s2i2&6E
accounting standards 会计准则 qir8RPW
Accounting Standards for Business Enterprises 企业会计准则 \GdsQAF"
accounting system 会计系统 FwpTQix!
accounting treatment 会计处理 8=,?Bh".
accuracy 准确性,精确性 El^V[s'3
additional audit procedures 追加审计程序 KPxf
addressee 收件人,收信人 iTVepYv4m
Administration of State-owned Assets (the~) 国有资产管理局 {wptOZ
administrative laws and regulations 行政法规 c{{RP6o/j=
adverse impact 不利影响,负面影响 n%d7`?tm4
adverse opinion 反对意见 `G<|5pe
advisory group 咨询组,顾问组 wqF_hs(O
agency fee 代理费,代理费用 &9khIJIn
aggregate 总计,合计为…… 4Jk[X>I~
alternation of document and record 变造文件和记录 2Xqa?ay0>
alternative audit procedures 替代审计程序,备选审计程序 0I}c|V'P
amend 修改,修订 ;0nL1R]w(
amortisation 摊销 n*m
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analytical capacity 分析能力 '"9Wt@
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analytical procedures 分析性程序 )P#xny2
annual financial statements 年度会计报表,年度财务报表 j|IvDrm#
appendix 附录,附表 Vy+kq_9
applicable 适用的 Tilw.z
applicable laws and regulations 适用的法规 ;tWi4iT+.
application systems 应用系统 **~1`_7~*
apply consistently 一贯地执行,一贯地实施 ]DK.4\^
appropriate 适当的,合适的; dG%{&W9
征用,挪用 X-F:)/$xG
appropriate authorization 适当的授权 Bi`m +ob
appropriateness of audit evidence 审计证据的适当性 Jzj>=jWX@
approval 批准,核准 gezZYP)d
assertion (会计报表上的)认定;确认 7D=gAMPvJ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 @WuG8G
asset 资产,财产 4=ZN4=(_[
asset restructuring 资产重组 t}2M8ue(&
assignment of duties 职责的划分 ,H5o/qNU`{
assistant 助理,助理人员 %!V =noo
associated company 联属公司,联营公司 ?dQ#%
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association 联合,结合;协会,社团 PHg(O:3WG
assumption 假设,假定 s%@HchZ
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at a given date 在某一特定时日 : G0^t
attestation 鉴证,公证 mO@Sl(9
attestation service 鉴证服务 )WbE -m
audit adjustment 审计调整 dk@iAL*v
audit areas 审计领域
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audit conclusion 审计结论 %P`|kPW1
audit effectiveness 审计效果 ;f~z_3g
audit efficiency 审计效率 &h?8yV4B
audit engagement letter 审计业务约定书 2-DJ3OL]k
audit evidence 审计证据 =f=,YcRn+
audit fee 审计费 r&O:Bt}x
audit files 审计档案 1fcyGZq
audit findings 审计中发现的事项 z{G@t0q
audit implementation stage 审计实施阶段 DTM
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audit mark 审计标识 7w5 L?,a
audit materiality 审计重要性 8@BN
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audit method 审计方法 S3Sn_zqG
audit objective 审计目标,审计目的 Y[`%j\=
audit of financial statements 会计报表审计,财务报表审计 o;J_"'kP
audit opinion 审计意见 r]O8|#P,Z$
audit period 被审计期间,被审计年度 J7$JW3O
audit plan 审计计划 <dX7{="&
audit planning 编制审计计划,制定审计计划,审计计划 nCSXvd/
audit planning stage 审计计划阶段 zK ir
audit procedure 审计程序 Yc~c(1VRz
audit programme 审计程序表,具体审计计划 (#VF>;;L
audit report 审计报告 ?KXgG'!!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 /rmm@
audit report with a qualified opinion 有保留意见的审计报告 YhJ*(oWL
audit report with an adverse opinion 否定意见的审计报告 o3x
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audit report with dual dates 双重日期审计报告 =RQ\i6Y
audit reporting stage 审计报告阶段 I cz)Qtg|
audit responsibility 审计责任 mc}r15:<
audit results 审计结果 D3kx&AR
audit risk 审计风险 6)Dp2
audit sampling 审计抽样 *Q:EICDE7
audit sampling techniques 审计抽样方法,审计抽样技术 ]5h
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audit strategies 审计策略 \:d|'r8OCM
audit summary 审计总结,审计小结 jBnvu@K "
audit team 审计小组 6>;dJV
audit test 审计测试 pk2}]jx"
audit trail 审计轨迹 ^g*2jH+
audit work 审计工作 <P)0Y u
audit working paper 审计工作底稿 {;Ispx0m
audited financial statement 审计会计报表,已审计财务报表 U{~R39
Auditing Guidelines (the~) 审计规范指南 pxO?:B
auditing standards 审计准则 A]CO
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audit-oriented working paper (审计)业务类工作底稿 O(Vi/r2:e
authorisation 授权 Z|dng6ck
authorisation of transaction 交易的授权 /Jw65 e
availability 可获得性 c!}f\ ]D
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balance 余额;差额;平衡 UXN!iU)
balance sheet 资产负债表 d!]fou
bank 银行 K/+w6d
bank account 银行账户,银行户头 F3V_rE<
bank statement 银行对账单 @Zd/>'
barter transaction 易货交易,以物换物交易 ILq"/S.
basis of audit 审计依据 Xv1mjHZCC
basis of preparation (会计报表的)编制基础 _'47yq^O
book of account 账目,账簿 f;PvXq<
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borrowing 借款,贷款,借债 6KzdWT
branch 分支,分支机构,分店 0(~,U!g[=
brought forward (账户余额等的)承上年,承上期,承上页 STH?X]
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budget 预算 7L\kna<
building 建筑物;大楼 _/zK^S)
business conditions 业务情况,经营情况 KZ}F1Mr
business licence (企业等的)营业执照 d)7V:
business relation 业务关系 !O~5<tA[#1
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