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 7[5g_D t
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审计词汇英汉对照 S|!
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ability to continue as a going concern 持续经营能力 v#*9rNEj0
acceptability 可接受性,可接受程度 tdSy&]P
acceptable level of detection risk 检查风险的可接受水平 9EzXf+f
acceptance of engagement 接受委托 PD$XLZ
accepting the engagement for the first time 首次接受委托 0,+RF"R
access to asset 对资产的接触 @Ee{ GH^-
according to 根据,依据,依照 ixF
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account balance 账户余额 -1).'aJ^
account for 对……进行会计处理,核算;解释 y<mmv~=
accounting 会计,会计学 }~pT
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accounting advisory serve 会计咨询服务 vQB;a?)o
accounting firm 会计师事务所 0
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accounting information 会计信息,会计资料 KdU!wsKfG
accounting period 会计期间 (sLFJ
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accounting policies 会计政策 ^ FNvVbK|`
accounting professional bodies 会计职业组织,会计职业团体 19-|.9m(
accounting records 会计记录 O8:$sei$
accounting responsibility 会计责任 3YT>3f!\
accounting service 会计服务 0S8v41i6
accounting standards 会计准则 kBolDPvBG
Accounting Standards for Business Enterprises 企业会计准则 %^){Z,}M}
accounting system 会计系统 gwE#,OY*
accounting treatment 会计处理 `^HAWo;J
accuracy 准确性,精确性 4i0~t~vDpr
additional audit procedures 追加审计程序 P2_UQ
addressee 收件人,收信人 |9>?{
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Administration of State-owned Assets (the~) 国有资产管理局 &}}c>]m
administrative laws and regulations 行政法规 d`]|i:*q
adverse impact 不利影响,负面影响 iXt1{VP'K
adverse opinion 反对意见 u1K;{>4lx
advisory group 咨询组,顾问组 BeP]M1\?>
agency fee 代理费,代理费用 j8WMGSrrF
aggregate 总计,合计为…… ELoE-b)Cb
alternation of document and record 变造文件和记录 UjLZ!-}
alternative audit procedures 替代审计程序,备选审计程序 MT{7I"
amend 修改,修订 dqwCyYC
amortisation 摊销 j2O?]M
analytical capacity 分析能力 mlC_E)Ed5
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 0<f\bY02
appendix 附录,附表 R'RLF
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applicable 适用的 qOaI4JP@
applicable laws and regulations 适用的法规 dXr=&@1
application systems 应用系统 L3[r7 b
apply consistently 一贯地执行,一贯地实施 bxX[$
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appropriate 适当的,合适的; V,t&jgG*
征用,挪用 UeNa
appropriate authorization 适当的授权 Hc.r/
appropriateness of audit evidence 审计证据的适当性 g/H:`J
approval 批准,核准 \uxDMKy
assertion (会计报表上的)认定;确认 l)y$c}U
assessed level of control risk 对控制风险的评估,控制风险的评估水平
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asset 资产,财产 i}SJ
asset restructuring 资产重组 !YD~o/t@|
assignment of duties 职责的划分 5IOMc4v
assistant 助理,助理人员 Vs@[="
associated company 联属公司,联营公司 vbT"}+^Sh
association 联合,结合;协会,社团 |+Gv)Rvp
assumption 假设,假定 r&F(VF0
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at a given date 在某一特定时日 5 :O7c Br
attestation 鉴证,公证 MbY?4i00%h
attestation service 鉴证服务 E`vCYhf{
audit adjustment 审计调整 xWkCP2$?P
audit areas 审计领域 bvyX(^I[q
audit conclusion 审计结论 AKWM7fI
audit effectiveness 审计效果 !63>I I
audit efficiency 审计效率 3Z?"M
audit engagement letter 审计业务约定书 >KF1]/y<
audit evidence 审计证据 Y:|_M3&'o
audit fee 审计费 J:6wFmU
audit files 审计档案 76e%&ZG)Q
audit findings 审计中发现的事项 P%#WeQ+
audit implementation stage 审计实施阶段 [UO?L2$&
audit mark 审计标识 ;O7CahdF
audit materiality 审计重要性 s^5KF
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audit method 审计方法 "#7~}ZB
audit objective 审计目标,审计目的 zY?GO"U"
audit of financial statements 会计报表审计,财务报表审计 Oc\Bu6F
audit opinion 审计意见 :e9}k5kdk
audit period 被审计期间,被审计年度 32DT]{-N!
audit plan 审计计划 a.P7O!2Lp
audit planning 编制审计计划,制定审计计划,审计计划 _-^bAr`z
audit planning stage 审计计划阶段 xw?Mc{w
audit procedure 审计程序 ?.E ixGzI^
audit programme 审计程序表,具体审计计划 lPcp 17U
audit report 审计报告 r{DR$jD
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `[T|Ck5
audit report with a qualified opinion 有保留意见的审计报告 oK cgP
audit report with an adverse opinion 否定意见的审计报告 8r7}6
audit report with dual dates 双重日期审计报告 \
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audit reporting stage 审计报告阶段 63hOK
audit responsibility 审计责任 wc#+Yh6
audit results 审计结果 C$MaJHkiF
audit risk 审计风险 f{ZOH<"Lo
audit sampling 审计抽样 oU }eAZj{
audit sampling techniques 审计抽样方法,审计抽样技术 0Q@
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audit strategies 审计策略 5|l&` fv`
audit summary 审计总结,审计小结 A`E7V}~
audit team 审计小组 ^,@!L-<~(b
audit test 审计测试 sT|$@$bN
audit trail 审计轨迹 INca
audit work 审计工作 U`gQ7
audit working paper 审计工作底稿 /mMRV:pd
audited financial statement 审计会计报表,已审计财务报表 ~udi=J|
Auditing Guidelines (the~) 审计规范指南 dP8b\H
auditing standards 审计准则 QR'yZ45n4
audit-oriented working paper (审计)业务类工作底稿 S\7-u\)
authorisation 授权 ,sEu[m
authorisation of transaction 交易的授权 <~:Lp:6 J
availability 可获得性 |eD$eZ=m
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balance 余额;差额;平衡 rLMjN#`^
balance sheet 资产负债表 ?L=@Zs
bank 银行 2qEm,x'S
bank account 银行账户,银行户头 o(~QuHOp8>
bank statement 银行对账单 /P<K)a4GM
barter transaction 易货交易,以物换物交易 "9=F/o9
basis of audit 审计依据 *P4G}9B|9:
basis of preparation (会计报表的)编制基础 nic7RN?F<
book of account 账目,账簿 0cV=>|b>;
borrowing 借款,贷款,借债 m.ib#Y)y
branch 分支,分支机构,分店 O 0Fw!IQk
brought forward (账户余额等的)承上年,承上期,承上页 9}e`_z
budget 预算 g'G"`)~ 2
building 建筑物;大楼 IipG?v0z~
business conditions 业务情况,经营情况 ~Yrtz
business licence (企业等的)营业执照 v-`RX;8
business relation 业务关系 )4oTA@wR
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