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 ]g8i>,G
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审计词汇英汉对照 ;oY(I7
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ability to continue as a going concern 持续经营能力 )S wG+k,
acceptability 可接受性,可接受程度 SP
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acceptable level of detection risk 检查风险的可接受水平 '!yS72{$2
acceptance of engagement 接受委托 Ah" 'hFY
accepting the engagement for the first time 首次接受委托 X8,7_D$
access to asset 对资产的接触 Dc&9emKI
according to 根据,依据,依照 6L:trLuQ
account balance 账户余额 :uIi
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account for 对……进行会计处理,核算;解释 x8pbO[_|
accounting 会计,会计学 1|l)gfcP
accounting advisory serve 会计咨询服务 oXQ<
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accounting firm 会计师事务所 veX"CY`hn
accounting information 会计信息,会计资料 +C'TW^
accounting period 会计期间 StdS$XW
accounting policies 会计政策 :p\(y
accounting professional bodies 会计职业组织,会计职业团体 ;
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accounting records 会计记录 V&mH#k
accounting responsibility 会计责任 Mf;|z0UX
accounting service 会计服务 d Y:|Ef|v(
accounting standards 会计准则 56bud3CVs
Accounting Standards for Business Enterprises 企业会计准则 ?x5wS$^
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accounting system 会计系统 ElEv(>
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accounting treatment 会计处理 &sZ9$s:(^
accuracy 准确性,精确性 ^8';8+$
additional audit procedures 追加审计程序 Bg 7j5
addressee 收件人,收信人 jsNH`"
Administration of State-owned Assets (the~) 国有资产管理局 [w+h-q
administrative laws and regulations 行政法规 \ifK~?
adverse impact 不利影响,负面影响 B0b[p*gIl
adverse opinion 反对意见 Xx3g3P
advisory group 咨询组,顾问组 #K:-Bys5v
agency fee 代理费,代理费用 `x{.z=xC
aggregate 总计,合计为…… #hD}S~
alternation of document and record 变造文件和记录 {uaZ<4N.
alternative audit procedures 替代审计程序,备选审计程序 0|fb< "
amend 修改,修订 <fC@KY>#
amortisation 摊销 Ge^zX$.'
analytical capacity 分析能力 )h>\05|T
analytical procedures 分析性程序 5|<yfk8*J
annual financial statements 年度会计报表,年度财务报表 jb|mip@`
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appendix 附录,附表 *PSvHXNi
applicable 适用的 b)on
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applicable laws and regulations 适用的法规 nabBU4;h
application systems 应用系统 .N~PHyXZR
apply consistently 一贯地执行,一贯地实施 &=F-moDD
appropriate 适当的,合适的; &v5G92
征用,挪用 ]6$,IKE7
appropriate authorization 适当的授权 e/"yGQu
appropriateness of audit evidence 审计证据的适当性 oUJj5iu}
approval 批准,核准 f7XQ~b
assertion (会计报表上的)认定;确认 ID67?:%r
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Vs#"SpH{'
asset 资产,财产 \H Wcd|
asset restructuring 资产重组 IVI~1~
assignment of duties 职责的划分 ]{f^;y8
assistant 助理,助理人员 GVmC }>z
associated company 联属公司,联营公司
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association 联合,结合;协会,社团 ,O:EX0
assumption 假设,假定 7d&DrI@~
at a given date 在某一特定时日 Ds%9cp*6
attestation 鉴证,公证 A}t
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attestation service 鉴证服务 V]I:2k5
audit adjustment 审计调整 J>rka]*
audit areas 审计领域 8YuJ8KC
audit conclusion 审计结论 #O2wyG)oU
audit effectiveness 审计效果 S~KS9E~\
audit efficiency 审计效率 y[:
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audit engagement letter 审计业务约定书 A/q2g7My
audit evidence 审计证据 ?e
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audit fee 审计费 XDPL;(?
audit files 审计档案 QBy{|sQ`
audit findings 审计中发现的事项 (GCG/8s
audit implementation stage 审计实施阶段 _fcS>/<a
audit mark 审计标识 &&[zT/]P
audit materiality 审计重要性 #SKfE
audit method 审计方法 ""co6qo#>
audit objective 审计目标,审计目的 9ky7r;?
audit of financial statements 会计报表审计,财务报表审计 n[!;yO
audit opinion 审计意见 '.?^uM
audit period 被审计期间,被审计年度 f}^I=pS&
audit plan 审计计划 H2_/,
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audit planning 编制审计计划,制定审计计划,审计计划 Zp?4uQ)[W
audit planning stage 审计计划阶段 Vclr)}5
audit procedure 审计程序 4&Byl85q
audit programme 审计程序表,具体审计计划 g>so
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audit report 审计报告 n.*3,4.]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 LO)GTyzvJ
audit report with a qualified opinion 有保留意见的审计报告 A (Bk@;
audit report with an adverse opinion 否定意见的审计报告 geksjVwPH
audit report with dual dates 双重日期审计报告 93j{.0]X
audit reporting stage 审计报告阶段 B$rTwR"(-
audit responsibility 审计责任 /Rj#sxtdw
audit results 审计结果 ebqg"tPN{
audit risk 审计风险 \V,c]I
audit sampling 审计抽样 3UdU"d[75
audit sampling techniques 审计抽样方法,审计抽样技术 Q]@c&* _|
audit strategies 审计策略 +R!zs
audit summary 审计总结,审计小结 /
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audit team 审计小组 (S`6Q
audit test 审计测试 ?WQNIX4
audit trail 审计轨迹 @Mm/C?#*O
audit work 审计工作 tJNIr5o
audit working paper 审计工作底稿 YutQ ]zYA.
audited financial statement 审计会计报表,已审计财务报表 F/>*Ifs
Auditing Guidelines (the~) 审计规范指南 YTK^ijmU6x
auditing standards 审计准则 sYJL-2JX
audit-oriented working paper (审计)业务类工作底稿 .u l
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authorisation 授权 kY"KD22a
authorisation of transaction 交易的授权 w/W7N
availability 可获得性 gV8"VZg2
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balance 余额;差额;平衡 ^T:gb]i'Qa
balance sheet 资产负债表 gxwo4.,
bank 银行 afHaB/t{R
bank account 银行账户,银行户头 W^es;5
bank statement 银行对账单 wJe?t$ac?
barter transaction 易货交易,以物换物交易 =. *98
basis of audit 审计依据 OR:[J5M)
basis of preparation (会计报表的)编制基础 'cV?i&;
book of account 账目,账簿 d|XmasGN
borrowing 借款,贷款,借债 qTT,U9]:
branch 分支,分支机构,分店 LvcuZZ`1a
brought forward (账户余额等的)承上年,承上期,承上页 54{q.I@n
budget 预算 @Y}uZ'jt'
building 建筑物;大楼 24ux
business conditions 业务情况,经营情况 lT'9u,6
business licence (企业等的)营业执照 *RWm47
business relation 业务关系 5+- I5HX|~
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