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 7TU xdI
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审计词汇英汉对照 f*IvaY
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ability to continue as a going concern 持续经营能力 Sqyju3Yp
acceptability 可接受性,可接受程度 Z6Z/Y()4Tl
acceptable level of detection risk 检查风险的可接受水平 g[uf
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acceptance of engagement 接受委托 ?GtI.flV
accepting the engagement for the first time 首次接受委托 P_H_\KsH*(
access to asset 对资产的接触 ZR"qr
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according to 根据,依据,依照 sY?wQ:
account balance 账户余额
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account for 对……进行会计处理,核算;解释 XW\
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accounting 会计,会计学 i el@"E 4
accounting advisory serve 会计咨询服务 =Zsxl]h
accounting firm 会计师事务所 1'iQlnMO@
accounting information 会计信息,会计资料 >6@,L+-6r
accounting period 会计期间 Ts|;5ya5m
accounting policies 会计政策 rW_cLdh]#
accounting professional bodies 会计职业组织,会计职业团体 _34%St!lg
accounting records 会计记录 GU 9p'E
accounting responsibility 会计责任 =vriraV"
accounting service 会计服务 MZh?MaBz06
accounting standards 会计准则 (H:A|Lw
Accounting Standards for Business Enterprises 企业会计准则 -V[!qI
accounting system 会计系统 &.
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accounting treatment 会计处理 lz1cLl
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accuracy 准确性,精确性 y@7CY-1
additional audit procedures 追加审计程序 KoWG:~>|
addressee 收件人,收信人 k,8^R
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Administration of State-owned Assets (the~) 国有资产管理局 2+pXtP@O
administrative laws and regulations 行政法规 \"
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adverse impact 不利影响,负面影响 hJw]hVYa
adverse opinion 反对意见 so| U&`G
advisory group 咨询组,顾问组 %M`zkA2]J
agency fee 代理费,代理费用 >IA1 \?(
aggregate 总计,合计为…… E9t8SclV
alternation of document and record 变造文件和记录 <]|!quY<*
alternative audit procedures 替代审计程序,备选审计程序 =NnG[#n%
amend 修改,修订 gQ%mVJB{(
amortisation 摊销 '?fGI3b~/
analytical capacity 分析能力 |}/KueZ
analytical procedures 分析性程序 PI,2b(`h_
annual financial statements 年度会计报表,年度财务报表 Tu,nX'q]m
appendix 附录,附表 ~Ga{=OM??
applicable 适用的 SJi;_bVf
applicable laws and regulations 适用的法规 Z@$'fX?~9
application systems 应用系统 e 0Z2B2
apply consistently 一贯地执行,一贯地实施 7s2*VKr
appropriate 适当的,合适的; 78<fbN5}r
征用,挪用 : t75iB=
appropriate authorization 适当的授权 TV0Y{x*~iH
appropriateness of audit evidence 审计证据的适当性 HqV4!o9'
approval 批准,核准 sb1tQ=u[
assertion (会计报表上的)认定;确认 i=pfjC
assessed level of control risk 对控制风险的评估,控制风险的评估水平 MBU4Awj
asset 资产,财产 lL5* l,)To
asset restructuring 资产重组 g2rH"3sC
assignment of duties 职责的划分 xgM\6e
assistant 助理,助理人员 X &G]ci
associated company 联属公司,联营公司 ed3wj3@
association 联合,结合;协会,社团 r?^L/HGc
assumption 假设,假定 knb0_nA
at a given date 在某一特定时日 m`Z.xIA7;
attestation 鉴证,公证 /oGaA@#+
attestation service 鉴证服务 [D?d~pB
audit adjustment 审计调整 [
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audit areas 审计领域 MU:v& sk
audit conclusion 审计结论 !|9k&o
audit effectiveness 审计效果 %zDi|WZ
audit efficiency 审计效率 rg
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audit engagement letter 审计业务约定书 #G?",,&dM
audit evidence 审计证据 M9(lxu y1
audit fee 审计费 3vQVk
audit files 审计档案 u09D`QPP]
audit findings 审计中发现的事项 YG*}F|1
audit implementation stage 审计实施阶段 R mo'3
audit mark 审计标识 300[2}Y]
audit materiality 审计重要性 o$7UWKW8
audit method 审计方法 2Qc_TgWF
audit objective 审计目标,审计目的 8vfC
audit of financial statements 会计报表审计,财务报表审计 9\kEyb
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audit opinion 审计意见 F<dhG>E9
audit period 被审计期间,被审计年度 _6YfPk+
audit plan 审计计划 tn(6T^u
audit planning 编制审计计划,制定审计计划,审计计划 -&)
audit planning stage 审计计划阶段 oL!C(\ERh
audit procedure 审计程序 ?[DVYP
audit programme 审计程序表,具体审计计划 q%)."10}]
audit report 审计报告 0U#m7
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 M~Er6Zg
audit report with a qualified opinion 有保留意见的审计报告 e<~bDFH
audit report with an adverse opinion 否定意见的审计报告 1:u~T@;" `
audit report with dual dates 双重日期审计报告 zY-?Bv_D
audit reporting stage 审计报告阶段 77]lpmC
audit responsibility 审计责任 r CUs
audit results 审计结果 (#qQ;ch
audit risk 审计风险 vo~Qo;m
audit sampling 审计抽样 a'*~E?b
audit sampling techniques 审计抽样方法,审计抽样技术 R[m+s=+
audit strategies 审计策略 +vV?[e
audit summary 审计总结,审计小结 3J3wKw!`
audit team 审计小组 _U,Hi?b"$}
audit test 审计测试 8hSw4S"$
audit trail 审计轨迹 KmWd$Qy,
audit work 审计工作 hxw6^EA
audit working paper 审计工作底稿 zqRps8=
audited financial statement 审计会计报表,已审计财务报表 e{
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Auditing Guidelines (the~) 审计规范指南 6!=q+sw/X
auditing standards 审计准则 bcAk$tA2
audit-oriented working paper (审计)业务类工作底稿 >]Dn,*R
authorisation 授权 &7{yk$]*
authorisation of transaction 交易的授权 4]xD-sc
availability 可获得性 p>+Q6o9O
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balance 余额;差额;平衡 A+fXt`YNM
balance sheet 资产负债表 <" 0b8 Z
bank 银行 Tv|iCYB?
bank account 银行账户,银行户头 PMQlJ&
bank statement 银行对账单 w.+G+r=
barter transaction 易货交易,以物换物交易 H#T&