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
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审计词汇英汉对照 F3<Ip~K
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ability to continue as a going concern 持续经营能力 ~|=G3(I[
acceptability 可接受性,可接受程度 nbSu|sX~r5
acceptable level of detection risk 检查风险的可接受水平 QQX7p!~E
acceptance of engagement 接受委托 wWB^m@:4
accepting the engagement for the first time 首次接受委托 EdS7m,d
access to asset 对资产的接触 )|L#i2?:
according to 根据,依据,依照 Yq-7!
account balance 账户余额 O*hQP*Rs
account for 对……进行会计处理,核算;解释 &^])iG,Ew
accounting 会计,会计学 n,%/cUl
accounting advisory serve 会计咨询服务 rJc=&'{&)N
accounting firm 会计师事务所 _t\)W(E&
accounting information 会计信息,会计资料 wy#5p]!u
accounting period 会计期间 r_M5:Rz
accounting policies 会计政策 WlnS.P\+E
accounting professional bodies 会计职业组织,会计职业团体 z]=jer
accounting records 会计记录 ^%m~V LH
accounting responsibility 会计责任 \%]!/&>{6
accounting service 会计服务 lxOUV? m^N
accounting standards 会计准则 (:ij'Zbz
Accounting Standards for Business Enterprises 企业会计准则 j9$kaEf
accounting system 会计系统 qJ<Ghd`8v
accounting treatment 会计处理 3("E5lI(g:
accuracy 准确性,精确性 ^TCfj^FP
additional audit procedures 追加审计程序 <~35tOpv
addressee 收件人,收信人 "AHuq%j
Administration of State-owned Assets (the~) 国有资产管理局 ,HfdiGs}j
administrative laws and regulations 行政法规 =1% <
adverse impact 不利影响,负面影响 1Et{lrgh
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adverse opinion 反对意见 p"=8{LrO
advisory group 咨询组,顾问组 Y .\<P*iO
agency fee 代理费,代理费用 \Gz
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aggregate 总计,合计为…… >I;J!{
alternation of document and record 变造文件和记录 4F?O5&329i
alternative audit procedures 替代审计程序,备选审计程序 _:?b-44
amend 修改,修订 (,
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amortisation 摊销 [fr!J?/@
analytical capacity 分析能力 $C9['GGR
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 A=pyaU`aE
appendix 附录,附表 1F94e)M)"
applicable 适用的 khfWU
applicable laws and regulations 适用的法规 :V:siI
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application systems 应用系统 u_X(c'aE;
apply consistently 一贯地执行,一贯地实施 _f<#+*y
appropriate 适当的,合适的; m[6c{$A/w
征用,挪用 ='\E+*[$I
appropriate authorization 适当的授权 Qe1WT T]:I
appropriateness of audit evidence 审计证据的适当性 lyQNE3
approval 批准,核准 *aS[^iX?s
assertion (会计报表上的)认定;确认 xY1@Ja
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?4MZT5 .
asset 资产,财产 F)hUT@
asset restructuring 资产重组 38gEto#q
assignment of duties 职责的划分 1agI/R
assistant 助理,助理人员 UaV8!Z>
associated company 联属公司,联营公司 eAbp5}B
association 联合,结合;协会,社团 X16r$~Pb
assumption 假设,假定 }R2afTn[;
at a given date 在某一特定时日 k2ZMDU
attestation 鉴证,公证 s.j cD
attestation service 鉴证服务 QVPJ$~x
audit adjustment 审计调整 fIm=^}?fwK
audit areas 审计领域 R)BH:wg"
audit conclusion 审计结论 rZ^VKO`~I1
audit effectiveness 审计效果 4#2iq@s
audit efficiency 审计效率 .V?>Jhok
audit engagement letter 审计业务约定书 yh"48@L'D
audit evidence 审计证据 pJPP6Be<
audit fee 审计费 [p&2k&.XYe
audit files 审计档案 4dI=
audit findings 审计中发现的事项 3[}w#n1
audit implementation stage 审计实施阶段 \4roM1&[
audit mark 审计标识 EGJrnz8
audit materiality 审计重要性 xzOM\
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audit method 审计方法 C &-]Rf
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audit objective 审计目标,审计目的 ~U`|+
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audit of financial statements 会计报表审计,财务报表审计 -%6Y&_5VK
audit opinion 审计意见 [Cf{2WB:7
audit period 被审计期间,被审计年度 :dj=kuUTbu
audit plan 审计计划 Q'K[?W|C
audit planning 编制审计计划,制定审计计划,审计计划 K:8.
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audit planning stage 审计计划阶段 vC ISd
audit procedure 审计程序 QsH?qI&2jp
audit programme 审计程序表,具体审计计划 [gxH,=Pb
audit report 审计报告 b
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 +U*:WKdI?
audit report with a qualified opinion 有保留意见的审计报告 ?D S|vCae
audit report with an adverse opinion 否定意见的审计报告 OysO55 i
audit report with dual dates 双重日期审计报告 bx=9XZ9g
audit reporting stage 审计报告阶段 vN3uLz'<
audit responsibility 审计责任 #JW~ &;
audit results 审计结果 7
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audit risk 审计风险 +a!uS0fIJi
audit sampling 审计抽样 Sx}61 ?
audit sampling techniques 审计抽样方法,审计抽样技术 2;&!]2vo$
audit strategies 审计策略 %6HJM| {H
audit summary 审计总结,审计小结 &&
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audit team 审计小组 $ J)2E g
audit test 审计测试 >\5I B5'j
audit trail 审计轨迹 mZ}C)&,m2
audit work 审计工作 Q<d|OX
audit working paper 审计工作底稿 %P`w"H,v3#
audited financial statement 审计会计报表,已审计财务报表 ( t59SY
Auditing Guidelines (the~) 审计规范指南 Q9NKQuSu
auditing standards 审计准则 #5}v?
audit-oriented working paper (审计)业务类工作底稿 tA]Y=U+Q
authorisation 授权 A,#a?O6m
authorisation of transaction 交易的授权 LP:F'Q:<
availability 可获得性 $V2.@X
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balance 余额;差额;平衡 ;iTZzm
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balance sheet 资产负债表 2L|)uCb
bank 银行 l~*D
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bank account 银行账户,银行户头 -VO* P
bank statement 银行对账单 |tqYRWn0
barter transaction 易货交易,以物换物交易 ]gG&X3jaKq
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 W@FRKDixG
book of account 账目,账簿 Lm"zW>v
borrowing 借款,贷款,借债 wTkcR^
branch 分支,分支机构,分店 zaMKwv}BR
brought forward (账户余额等的)承上年,承上期,承上页 hz*H,E!>
budget 预算 c},wW@SF2W
building 建筑物;大楼 G+zIh}9
business conditions 业务情况,经营情况 '5
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business licence (企业等的)营业执照 @]xHt&j
business relation 业务关系 1_0\_|
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