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 x C'>W"pY
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审计词汇英汉对照 $S$%avRX
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B @]( ,
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ability to continue as a going concern 持续经营能力 #Dx$KPD
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 1$fA9u$
acceptance of engagement 接受委托 KM|[:v
accepting the engagement for the first time 首次接受委托 SZ-% 0z
access to asset 对资产的接触 >L anuv)O
according to 根据,依据,依照 d]h[]Su/?
account balance 账户余额 .1MXQLy
account for 对……进行会计处理,核算;解释 YTq>
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accounting 会计,会计学 xH\'gli/
accounting advisory serve 会计咨询服务 ^HHJ.QR
accounting firm 会计师事务所 U %Aj~K^b
accounting information 会计信息,会计资料 WKpHb:H
accounting period 会计期间 Y3[<
accounting policies 会计政策 7,|-%!p[
accounting professional bodies 会计职业组织,会计职业团体 yPm)r2Ck
accounting records 会计记录 3}$L4U
accounting responsibility 会计责任 J?5O2n
accounting service 会计服务 a2iaP
accounting standards 会计准则 -4b9(
Accounting Standards for Business Enterprises 企业会计准则 W"|89\p}
accounting system 会计系统 Vm&fw".J
accounting treatment 会计处理 9F kwtF
accuracy 准确性,精确性 lXm]1
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additional audit procedures 追加审计程序 &&[j/d}J
addressee 收件人,收信人 [kz<2P
Administration of State-owned Assets (the~) 国有资产管理局 a +*|P
administrative laws and regulations 行政法规 =Ze~6vS,
adverse impact 不利影响,负面影响 f&^K>Jt1@#
adverse opinion 反对意见 ?
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advisory group 咨询组,顾问组 VX&KGG.6
agency fee 代理费,代理费用 u9m"{KnV
aggregate 总计,合计为…… s BF>a|
alternation of document and record 变造文件和记录 E](Ood
alternative audit procedures 替代审计程序,备选审计程序 Qd]-i3^0
amend 修改,修订 Z/hSH
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amortisation 摊销 \0j|~/6
analytical capacity 分析能力 2c!
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analytical procedures 分析性程序 sBF}j.b
annual financial statements 年度会计报表,年度财务报表 p%J,af
appendix 附录,附表 o?^j1\^
applicable 适用的 J_U1eSz<j
applicable laws and regulations 适用的法规 {Ca#{LeLk
application systems 应用系统 KWy4}7a@,s
apply consistently 一贯地执行,一贯地实施 ngEjbCV+
appropriate 适当的,合适的; ^5u}
征用,挪用 w{K_+}fAC
appropriate authorization 适当的授权 }RG
appropriateness of audit evidence 审计证据的适当性 9+=U&*
approval 批准,核准 &hd+x5
assertion (会计报表上的)认定;确认 Y.F:1<FAtf
assessed level of control risk 对控制风险的评估,控制风险的评估水平 :(A]Bm3
asset 资产,财产 &{y-}[~
asset restructuring 资产重组 #i.M-6SRd
assignment of duties 职责的划分 qN+ ngk,:
assistant 助理,助理人员 GIo&zPx
associated company 联属公司,联营公司 v8
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association 联合,结合;协会,社团 wC <!,tB(8
assumption 假设,假定 u Dm=W36
at a given date 在某一特定时日 kP6g0,\|a|
attestation 鉴证,公证 F7#
attestation service 鉴证服务 292e0cE
audit adjustment 审计调整 lXW.G
audit areas 审计领域 vlm&)DIt
audit conclusion 审计结论 k=w%oqpN
audit effectiveness 审计效果 e}kEh+4
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 v~ZdMQvwt
audit evidence 审计证据 <d$|~qS_
audit fee 审计费 =|pQA~UU#
audit files 审计档案 J L`n12$m
audit findings 审计中发现的事项 hM/|k0YV
audit implementation stage 审计实施阶段 ];Bh1
audit mark 审计标识 ga6M8eOI
audit materiality 审计重要性 y&-j NOKLM
audit method 审计方法 #s)6u?N
audit objective 审计目标,审计目的 PRWS[
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audit of financial statements 会计报表审计,财务报表审计 vDv:3qN7(
audit opinion 审计意见 b!5W!vcK
audit period 被审计期间,被审计年度 qL,!
audit plan 审计计划 e6
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audit planning 编制审计计划,制定审计计划,审计计划 MY4cMMjp~
audit planning stage 审计计划阶段 /*`u(d2g
audit procedure 审计程序 29 Yg>R!/
audit programme 审计程序表,具体审计计划 _CciU.1k&,
audit report 审计报告 _rY,=h{+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 oh :g
audit report with a qualified opinion 有保留意见的审计报告 ^4_. 5~(
audit report with an adverse opinion 否定意见的审计报告 R4]t D|
audit report with dual dates 双重日期审计报告 E
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audit reporting stage 审计报告阶段 NK$k9,
audit responsibility 审计责任 M@E*_U!U
audit results 审计结果 +0;6.PK
audit risk 审计风险 /F4rbL^:
audit sampling 审计抽样 @i$9c)D
audit sampling techniques 审计抽样方法,审计抽样技术 bQrH8)
audit strategies 审计策略 L#M9 !
audit summary 审计总结,审计小结 :h
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audit team 审计小组 l~!\<, !
audit test 审计测试 ow>^(>^~
audit trail 审计轨迹 B'lWs;
audit work 审计工作 uv/I`[@HK8
audit working paper 审计工作底稿 gieTkZ
audited financial statement 审计会计报表,已审计财务报表 tUDOL-Tv
Auditing Guidelines (the~) 审计规范指南 jY('?3
auditing standards 审计准则 w\:-lX w
audit-oriented working paper (审计)业务类工作底稿 0V1)ou84'
authorisation 授权 Gvb>M=9
authorisation of transaction 交易的授权 SirjWYap
availability 可获得性 0gL]^_+7
B \=kH7 !
balance 余额;差额;平衡 #Ne<=ayS
balance sheet 资产负债表 VL?ubt<
bank 银行 J3Qv|w[3Y
bank account 银行账户,银行户头 UwvGw5)q
bank statement 银行对账单 X2}\i5{
barter transaction 易货交易,以物换物交易 q?nXhUD
basis of audit 审计依据 M$B9?N6
basis of preparation (会计报表的)编制基础 <%8j#@OdZ
book of account 账目,账簿 O={4 >>F
borrowing 借款,贷款,借债 >8"oO[U5>
branch 分支,分支机构,分店 N /p9Ws
brought forward (账户余额等的)承上年,承上期,承上页 Vl%AN;o
budget 预算 m$ )yd~
building 建筑物;大楼 eB%KXPhMm
business conditions 业务情况,经营情况 {KxeH7S
business licence (企业等的)营业执照 =!w5%|r.
business relation 业务关系 rjo/-910
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