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 UA1]o5K
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审计词汇英汉对照 #3AYz82w
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ability to continue as a going concern 持续经营能力 $l0eI
acceptability 可接受性,可接受程度 1oXz[V
acceptable level of detection risk 检查风险的可接受水平 KY;uO 8Te
acceptance of engagement 接受委托 5e~ j
accepting the engagement for the first time 首次接受委托 }L{_xyi>#
access to asset 对资产的接触 iqc4O
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according to 根据,依据,依照 :e5:\|5*5
account balance 账户余额 8ItCfbqa6
account for 对……进行会计处理,核算;解释 FkB6*dm-
accounting 会计,会计学 mgJ]@s}9
accounting advisory serve 会计咨询服务 _#y(w%
accounting firm 会计师事务所 'b?#4rq}
accounting information 会计信息,会计资料 d&$.jk8 2
accounting period 会计期间 `[g#Mxw
accounting policies 会计政策 oho AUT
accounting professional bodies 会计职业组织,会计职业团体 gdkLPZ<<
accounting records 会计记录 P@o,4\;K
accounting responsibility 会计责任 Lqz}&A
accounting service 会计服务 8iII)+
accounting standards 会计准则 ~jgN_jz
Accounting Standards for Business Enterprises 企业会计准则 C.Wms}XA
accounting system 会计系统 u(TgWp5WF
accounting treatment 会计处理 Wme1Uid
accuracy 准确性,精确性 )- Wn'C'Z
additional audit procedures 追加审计程序 xIq"[?m
addressee 收件人,收信人 Wfi:wCqZG
Administration of State-owned Assets (the~) 国有资产管理局 71}L#nQ
administrative laws and regulations 行政法规 \]~kyy
adverse impact 不利影响,负面影响 3.GdKP.%
adverse opinion 反对意见 ` maN5)
advisory group 咨询组,顾问组 CIxVR
agency fee 代理费,代理费用 CguU+8]
aggregate 总计,合计为…… wXIe5
alternation of document and record 变造文件和记录 P_^|KEz
alternative audit procedures 替代审计程序,备选审计程序 "`V"2zZlj
amend 修改,修订 y~#R:&d"
amortisation 摊销 H *z0xxa
analytical capacity 分析能力 hhh: rmEZl
analytical procedures 分析性程序 /o}0oo5B
annual financial statements 年度会计报表,年度财务报表 +Y>cBSO
appendix 附录,附表 fjz2m
applicable 适用的 sEgeS9a{
applicable laws and regulations 适用的法规 "\R@lUx.Y
application systems 应用系统 *BP\6"X
apply consistently 一贯地执行,一贯地实施 \V!X& a
appropriate 适当的,合适的; CoKj'jA
征用,挪用 X<@y*?D9D
appropriate authorization 适当的授权 zei9,^
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appropriateness of audit evidence 审计证据的适当性 iJynR [7
approval 批准,核准 ^|:{,d#Y
assertion (会计报表上的)认定;确认 k:HSB</}
assessed level of control risk 对控制风险的评估,控制风险的评估水平 aLyhxmn ^)
asset 资产,财产 x:&L?eOT
asset restructuring 资产重组 F%ylR^H>
assignment of duties 职责的划分 l5N\>
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assistant 助理,助理人员 y>pq*i
associated company 联属公司,联营公司 9DP75 ti
association 联合,结合;协会,社团 [>aoDJ
assumption 假设,假定 Q e2/4j4
at a given date 在某一特定时日 Y&cjJ`rw
attestation 鉴证,公证 #mz,HK0|aC
attestation service 鉴证服务 xhVq
audit adjustment 审计调整 zLIa! -
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audit areas 审计领域 VdN+~+A:
audit conclusion 审计结论 cO"Xg<#y
audit effectiveness 审计效果 j}
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audit efficiency 审计效率 (
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audit engagement letter 审计业务约定书 hvv>UC/
audit evidence 审计证据 0z<]\a4
audit fee 审计费 +ouy]b0`t
audit files 审计档案 f'?6D+Yw~
audit findings 审计中发现的事项 #I{Yf(2Z
audit implementation stage 审计实施阶段 ]mLTF',5
audit mark 审计标识 eABdye
audit materiality 审计重要性 0g*r!aa
audit method 审计方法 %n`iA7j$W
audit objective 审计目标,审计目的 ;0_J7
audit of financial statements 会计报表审计,财务报表审计 4Xb}I;rM
audit opinion 审计意见 xYkgNXGs5
audit period 被审计期间,被审计年度 `b'|FKc]
audit plan 审计计划 d_?Zr`:
audit planning 编制审计计划,制定审计计划,审计计划 1 0Tg> H
audit planning stage 审计计划阶段 Xe^=(| M
audit procedure 审计程序 VA&OI;=ri
audit programme 审计程序表,具体审计计划 'I01F:`
audit report 审计报告 JV6U0$g_S
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *U^\Mwp
audit report with a qualified opinion 有保留意见的审计报告 `] dx%
audit report with an adverse opinion 否定意见的审计报告 lO[jf6gB
audit report with dual dates 双重日期审计报告 %dWFg<< |
audit reporting stage 审计报告阶段 u
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audit responsibility 审计责任 >*Z{@1*h
audit results 审计结果 QT&Ws+@
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audit risk 审计风险 W/F4wEODY
audit sampling 审计抽样 lIc9,|FL
audit sampling techniques 审计抽样方法,审计抽样技术 nJ0eZBgB]
audit strategies 审计策略 ';T5[l,
audit summary 审计总结,审计小结 ~esEql=Q3'
audit team 审计小组 <}'B-k9
audit test 审计测试 {3p7`h~
audit trail 审计轨迹 D"XQ!1
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audit work 审计工作 |>fS"u
audit working paper 审计工作底稿 3ijI2Zy
audited financial statement 审计会计报表,已审计财务报表 $Aoqtz d\
Auditing Guidelines (the~) 审计规范指南 1^"aR#
auditing standards 审计准则 [q{Txe
audit-oriented working paper (审计)业务类工作底稿 ~ z&A
authorisation 授权 R~c vml
authorisation of transaction 交易的授权 'pls]I]
availability 可获得性 la{:RlW
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balance 余额;差额;平衡 <|.! Px86
balance sheet 资产负债表 xgw)`>p,W
bank 银行 lJ1xx }k{U
bank account 银行账户,银行户头 c]v3dHE_h
bank statement 银行对账单 fB"gM2'
barter transaction 易货交易,以物换物交易 teNQUIe-
basis of audit 审计依据 K[yJu 4
basis of preparation (会计报表的)编制基础 7tO$'q*h
book of account 账目,账簿 ~W2&z]xD
borrowing 借款,贷款,借债 E/-Kd!|"
branch 分支,分支机构,分店 +dpj?
brought forward (账户余额等的)承上年,承上期,承上页 IMw)X0z
budget 预算 0aoHv
building 建筑物;大楼 mSw?iL
business conditions 业务情况,经营情况 QgM_SY|Rj
business licence (企业等的)营业执照 Wk#-LkI
business relation 业务关系 h_"/@6
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