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 84<zTmm
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审计词汇英汉对照 i3cMRcS;
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ability to continue as a going concern 持续经营能力 0j2mTF(C
acceptability 可接受性,可接受程度 j8+>E?nm
acceptable level of detection risk 检查风险的可接受水平 u%5 ,U-
acceptance of engagement 接受委托 s_3a#I
accepting the engagement for the first time 首次接受委托 kP1cwmZ7F
access to asset 对资产的接触 RG 9iTA'
according to 根据,依据,依照 !ScEA=
account balance 账户余额 :<v@xOzxx
account for 对……进行会计处理,核算;解释 R[l~Ed>Dcne
Accounting Standards for Business Enterprises 企业会计准则 XePGOw))O
accounting system 会计系统 8gG;A8
accounting treatment 会计处理 2t?
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accuracy 准确性,精确性 \0Ba?
additional audit procedures 追加审计程序 z'*{V\
addressee 收件人,收信人 y(O~=S+<
Administration of State-owned Assets (the~) 国有资产管理局 ]MC5 uKn
administrative laws and regulations 行政法规 2Z ?l,M~
adverse impact 不利影响,负面影响 fOdX2{7m
adverse opinion 反对意见 $RYOj{1
advisory group 咨询组,顾问组 FD5OO;$
agency fee 代理费,代理费用 *J{E1])<a
aggregate 总计,合计为…… \(}pm#O
alternation of document and record 变造文件和记录 c<sq0('`
alternative audit procedures 替代审计程序,备选审计程序 Z*IW*f&0>1
amend 修改,修订 L\R(//V
amortisation 摊销 n] t3d
analytical capacity 分析能力 X`fm5y
analytical procedures 分析性程序 C}ASVywc,1
annual financial statements 年度会计报表,年度财务报表 4y!GFhMh
appendix 附录,附表 "bz.nE*
applicable 适用的 "N)InPR-
applicable laws and regulations 适用的法规 >DN^',FEm
application systems 应用系统 wxN&k$`a
apply consistently 一贯地执行,一贯地实施 |{RCvm
appropriate 适当的,合适的; J ~KygQ3%
征用,挪用 pktnX-Slt
appropriate authorization 适当的授权 E,fbIyX
appropriateness of audit evidence 审计证据的适当性 w_DaldK*
approval 批准,核准 Kw2]J)TO
assertion (会计报表上的)认定;确认 N,.awA{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ^gkKk&~A5?
asset 资产,财产 b;nqhO[f}
asset restructuring 资产重组 5H, (\Xd
assignment of duties 职责的划分 D&pp
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assistant 助理,助理人员 "rVM23@
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associated company 联属公司,联营公司 Tm
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association 联合,结合;协会,社团 Gyrc~m[$
assumption 假设,假定 A|GsbRuy
at a given date 在某一特定时日 QU(Lv(/O
attestation 鉴证,公证 orbz`IQc
attestation service 鉴证服务 BU7QK_zT:
audit adjustment 审计调整 =1xVw5^F
audit areas 审计领域 =dmxE*C
audit conclusion 审计结论 Qz"//=hC|H
audit effectiveness 审计效果 r?dkE=B
audit efficiency 审计效率 {:KPEN
audit engagement letter 审计业务约定书 foB&H;A4oC
audit evidence 审计证据 G_5w5dbG
audit fee 审计费 0.c96&
audit files 审计档案 xk3)#*
audit findings 审计中发现的事项 Vt-V'`Y
audit implementation stage 审计实施阶段 .- []po
audit mark 审计标识 rv<qze;?|
audit materiality 审计重要性 =h|7bYLy
audit method 审计方法 Y![8-L|Q
audit objective 审计目标,审计目的 rB|4
audit of financial statements 会计报表审计,财务报表审计 19RbIG/X
audit opinion 审计意见 s@Loax6@B
audit period 被审计期间,被审计年度 Do5{t'm3
audit plan 审计计划 .y0u"@iF
audit planning 编制审计计划,制定审计计划,审计计划 = )4bf"~8
audit planning stage 审计计划阶段 ywB0
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audit procedure 审计程序 t;:Yf
audit programme 审计程序表,具体审计计划 o{ccO29H/
audit report 审计报告 %e_){28 n
audit report with a disclaimer of opinion 拒绝表示意见审计报告 EW3--33s
audit report with a qualified opinion 有保留意见的审计报告 Xn5LrLM&
audit report with an adverse opinion 否定意见的审计报告 Q5u3~Q'e
audit report with dual dates 双重日期审计报告 >5zD0!bA
audit reporting stage 审计报告阶段 \&U"7gSL
audit responsibility 审计责任 l{VJaZ $M
audit results 审计结果 lwo,D}
audit risk 审计风险 |!1iLWQ
audit sampling 审计抽样 +ZV?yR2yn
audit sampling techniques 审计抽样方法,审计抽样技术 XhN?E-WywQ
audit strategies 审计策略 z6
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audit summary 审计总结,审计小结 =$ubSfx
audit team 审计小组 ju4wU;Nu
audit test 审计测试 ?,C'\8'
audit trail 审计轨迹 &4)PW\ioY
audit work 审计工作 AJ6O>Euq
audit working paper 审计工作底稿 iR8;^C.aT
audited financial statement 审计会计报表,已审计财务报表 Q8h=2YL
Auditing Guidelines (the~) 审计规范指南 i98PlAq)B
auditing standards 审计准则 2P{! n#"
audit-oriented working paper (审计)业务类工作底稿 LmUR@
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authorisation 授权 ! \5)!B
authorisation of transaction 交易的授权 L Z3=K`gj
availability 可获得性 w;J#+ik
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balance 余额;差额;平衡 r4iT
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balance sheet 资产负债表 Jq+@%#G
bank 银行 Xob(4
bank account 银行账户,银行户头 =,&{ &m)
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 1 -R4A7+3
basis of preparation (会计报表的)编制基础 3ZvQUH/{W
book of account 账目,账簿 6^FUuj.
borrowing 借款,贷款,借债 0 4oMgH>Vd
branch 分支,分支机构,分店 pvRa
brought forward (账户余额等的)承上年,承上期,承上页 eO{2rV45O
budget 预算 #rp)Gc
building 建筑物;大楼 En0hjXa
business conditions 业务情况,经营情况 8P&z@E{y
business licence (企业等的)营业执照 6U]r 3
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business relation 业务关系 Xj:\B] v]
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