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 vbd)L$$20+
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ability to continue as a going concern 持续经营能力 _>rM[\|X
acceptability 可接受性,可接受程度 W]bgWKd
acceptable level of detection risk 检查风险的可接受水平 O ;[Mi
acceptance of engagement 接受委托 ,B_c
accepting the engagement for the first time 首次接受委托 C*3St`2@9
access to asset 对资产的接触 MtaGv#mJ
according to 根据,依据,依照 y j#
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account balance 账户余额 >TY;l3ew
account for 对……进行会计处理,核算;解释 9}m?E<6&
accounting 会计,会计学 }Z FoCMM
accounting advisory serve 会计咨询服务 B+mxM/U[c
accounting firm 会计师事务所 {\CWoFht>
accounting information 会计信息,会计资料 Z\xnPhV
accounting period 会计期间 T^(W _S
accounting policies 会计政策
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accounting professional bodies 会计职业组织,会计职业团体 RL/y7M1j
accounting records 会计记录 q4&! mDU
accounting responsibility 会计责任 y<6c*e1
accounting service 会计服务 6lv@4R^u
accounting standards 会计准则 aHmg!s}&
Accounting Standards for Business Enterprises 企业会计准则 ;?tH8jf>
accounting system 会计系统 Q;w[o
accounting treatment 会计处理 DXI4DM"15I
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 BDvkY
addressee 收件人,收信人 s_XCKhN:
Administration of State-owned Assets (the~) 国有资产管理局 r KUtTj
administrative laws and regulations 行政法规 wjwCs`
adverse impact 不利影响,负面影响 6QCVi
adverse opinion 反对意见 (${ #l
advisory group 咨询组,顾问组 \t&! &R#
agency fee 代理费,代理费用 4
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aggregate 总计,合计为…… a1y<Y`SC9
alternation of document and record 变造文件和记录 kSzap+ nB?
alternative audit procedures 替代审计程序,备选审计程序 Sx'oa$J
amend 修改,修订 Z@Zg3AVU
amortisation 摊销 b4-g
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analytical capacity 分析能力 #e-K It
analytical procedures 分析性程序 rzIWQ
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annual financial statements 年度会计报表,年度财务报表 {)l Zfj}l
appendix 附录,附表 eyJWFJh
applicable 适用的 KR?aL:RYb
applicable laws and regulations 适用的法规 j8p<HE51
application systems 应用系统 T` h%=u|D
apply consistently 一贯地执行,一贯地实施 Tp?IK_
appropriate 适当的,合适的; pxgf%P<7
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appropriate authorization 适当的授权 G\dPGPPM
appropriateness of audit evidence 审计证据的适当性 W+1nf:AI.
approval 批准,核准 J<"K`|F
assertion (会计报表上的)认定;确认 :rQDA=Ps
assessed level of control risk 对控制风险的评估,控制风险的评估水平 hdx_Tduue
asset 资产,财产 N=C t3
asset restructuring 资产重组 QUn!&55
assignment of duties 职责的划分 T&dNjx
assistant 助理,助理人员 A;Y~Hu4KPZ
associated company 联属公司,联营公司 Gg9s.]W
association 联合,结合;协会,社团 A{T9-f@X
assumption 假设,假定 @I?,!3`jS
at a given date 在某一特定时日 pI-Qq%Nwt
attestation 鉴证,公证 N^$q;%
attestation service 鉴证服务 t2)uJN`a$X
audit adjustment 审计调整 6Q7=6
audit areas 审计领域 @2h hB W
audit conclusion 审计结论 f&4+-w.:V|
audit effectiveness 审计效果 z2YYxJc&w
audit efficiency 审计效率 nMzt_Il I
audit engagement letter 审计业务约定书 `aAE4Ry?
audit evidence 审计证据 S1Y,5,}
audit fee 审计费 <Hr<QiAK
audit files 审计档案 @[9
audit findings 审计中发现的事项 ~Ze!F"
audit implementation stage 审计实施阶段 3-hcKE
audit mark 审计标识 :?zq!
audit materiality 审计重要性 J{dO0!7y
audit method 审计方法 4AJT)I.
audit objective 审计目标,审计目的 Nmz5:Rq
audit of financial statements 会计报表审计,财务报表审计 S?JCi=
audit opinion 审计意见 S1^/W-yoc~
audit period 被审计期间,被审计年度 #rX^)2
audit plan 审计计划 w/o^OjwQ
audit planning 编制审计计划,制定审计计划,审计计划 xbhHP2F|
audit planning stage 审计计划阶段 /!5ohQlPJ
audit procedure 审计程序 X5/j8=G H`
audit programme 审计程序表,具体审计计划 V[kJ;YLPN
audit report 审计报告 BedL `[,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 C;HEvq7
audit report with a qualified opinion 有保留意见的审计报告 L;")C,CwQ
audit report with an adverse opinion 否定意见的审计报告 wE.jf.q
audit report with dual dates 双重日期审计报告 a%m
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audit reporting stage 审计报告阶段 KyX2CfW}t
audit responsibility 审计责任 "r@#3T$
audit results 审计结果 WuY#Kx
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audit risk 审计风险 iu=Mq|t0
audit sampling 审计抽样 J&~I4ko]
audit sampling techniques 审计抽样方法,审计抽样技术 /ojwOJ
audit strategies 审计策略 1$E [`` n
audit summary 审计总结,审计小结 & n@hD7=(
audit team 审计小组 @JhkUGG]p
audit test 审计测试 Tdh.U{Nz
audit trail 审计轨迹 A,EG0yb
audit work 审计工作 c!6v-2ykv
audit working paper 审计工作底稿 oQ]FyV
audited financial statement 审计会计报表,已审计财务报表 ,0h{RZKw
Auditing Guidelines (the~) 审计规范指南 Ne|CWUhO
auditing standards 审计准则 Q3l>xh
audit-oriented working paper (审计)业务类工作底稿 P{K\}+9F
authorisation 授权 }rm
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authorisation of transaction 交易的授权 A2\hmp@A@7
availability 可获得性 Xk%eU>d
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balance 余额;差额;平衡 E]~#EFc
balance sheet 资产负债表 e"^WXP.t&
bank 银行 -
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bank account 银行账户,银行户头 81|[Y'f
bank statement 银行对账单 `$1A;wg<
barter transaction 易货交易,以物换物交易 ,x&WE@tD|
basis of audit 审计依据 wS|k3^OV%
basis of preparation (会计报表的)编制基础 K{I "2c
book of account 账目,账簿 :^?-bppYW
borrowing 借款,贷款,借债 j7g>r/1eE
branch 分支,分支机构,分店 h#UPU7;
brought forward (账户余额等的)承上年,承上期,承上页 uaP5(hUI
budget 预算 -:_3N2U=+
building 建筑物;大楼 ck
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business conditions 业务情况,经营情况 '>|Kd{J0
business licence (企业等的)营业执照 C~>0K,C0^
business relation 业务关系 /V+7:WDj
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