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 }0anssC
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审计词汇英汉对照 +L'Cbv= "
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ability to continue as a going concern 持续经营能力 H}G 9gi
acceptability 可接受性,可接受程度 d6[' [dG
acceptable level of detection risk 检查风险的可接受水平 j-**\.4a~
acceptance of engagement 接受委托 RR+kjK?
accepting the engagement for the first time 首次接受委托 =Gzs+6A8
access to asset 对资产的接触 #7'k'(
according to 根据,依据,依照 |1A0YjOD
account balance 账户余额 !Z\Gv1
account for 对……进行会计处理,核算;解释 0n2H7}Uq
accounting 会计,会计学 rf]z5;
accounting advisory serve 会计咨询服务 _fY9u2Y
accounting firm 会计师事务所 "PN4{"`V
accounting information 会计信息,会计资料 pnp8`\cIH
accounting period 会计期间
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accounting policies 会计政策 8:S+*J[gSn
accounting professional bodies 会计职业组织,会计职业团体 <
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accounting records 会计记录 C|IHRw`[
accounting responsibility 会计责任 u
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accounting service 会计服务 k}nGgd6XD
accounting standards 会计准则 owA8hGF
Accounting Standards for Business Enterprises 企业会计准则 `\"<%CCe
accounting system 会计系统 3 i>NKS
accounting treatment 会计处理 r9M3rj]
accuracy 准确性,精确性 _s0)Dl6K
additional audit procedures 追加审计程序 "0 %fR"
addressee 收件人,收信人 }dMX1e1h8
Administration of State-owned Assets (the~) 国有资产管理局 90iveb21}
administrative laws and regulations 行政法规 s.;'-oA
adverse impact 不利影响,负面影响 qj:[NPwaM
adverse opinion 反对意见 [hot,\+f
advisory group 咨询组,顾问组 %rrD+
agency fee 代理费,代理费用 "'Gq4<&y
aggregate 总计,合计为…… rB]2qk`/'
alternation of document and record 变造文件和记录 pnx^a}|px
alternative audit procedures 替代审计程序,备选审计程序 g
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amend 修改,修订 wxJ"{(;
amortisation 摊销 $gYGnh_,Q
analytical capacity 分析能力 vyWx{@
analytical procedures 分析性程序 37?X@@Z=
annual financial statements 年度会计报表,年度财务报表 5$>buYF
appendix 附录,附表 Dt7z<1-)l
applicable 适用的 SCMvq?9
applicable laws and regulations 适用的法规 !UPB4I
application systems 应用系统 k^;/@:
apply consistently 一贯地执行,一贯地实施 6nsb)7a
appropriate 适当的,合适的; u-jc8W`Zd
征用,挪用 D(|+z-}M
appropriate authorization 适当的授权 ABp8PD
appropriateness of audit evidence 审计证据的适当性 ^e_uprZWm
approval 批准,核准 3 @O/#CP+
assertion (会计报表上的)认定;确认 z.)*/HGJm
assessed level of control risk 对控制风险的评估,控制风险的评估水平 }LX!dDuwA
asset 资产,财产 uhaHY`w
asset restructuring 资产重组 9)=bBQyr:
assignment of duties 职责的划分 :TKx>~`
assistant 助理,助理人员 ,+v(?5[6
associated company 联属公司,联营公司 Q
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association 联合,结合;协会,社团 #7:ah
assumption 假设,假定 In:V.'D/>t
at a given date 在某一特定时日 fn7?g
attestation 鉴证,公证 mrG#ox4$
attestation service 鉴证服务 wpQp1){%Q
audit adjustment 审计调整 n) HV:8j~
audit areas 审计领域 &IDT[J
audit conclusion 审计结论 g.;2N 9
audit effectiveness 审计效果 C~.\2D`zy
audit efficiency 审计效率 $5\sV4 8f
audit engagement letter 审计业务约定书 h;#^?v!+
audit evidence 审计证据 ]JmE(Y1(1
audit fee 审计费
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audit files 审计档案 =\i%,YY
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 U_Mag(^-
audit mark 审计标识 vt(}8C+
audit materiality 审计重要性 qn{9vr
audit method 审计方法 SjA'<ZX>TM
audit objective 审计目标,审计目的 UF89gG4
audit of financial statements 会计报表审计,财务报表审计 Ho&f[T
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audit opinion 审计意见 |L}tAS`8
audit period 被审计期间,被审计年度 ]*)l_mut7
audit plan 审计计划 0oi.k;
audit planning 编制审计计划,制定审计计划,审计计划 |vG?H#y
audit planning stage 审计计划阶段 D^];6\=.i
audit procedure 审计程序 *U8,Q]gS
audit programme 审计程序表,具体审计计划 37tJ6R6[
audit report 审计报告 mL;oR4{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [V;u7Z\r-
audit report with a qualified opinion 有保留意见的审计报告 ]D2d=\
audit report with an adverse opinion 否定意见的审计报告 qI74a F
audit report with dual dates 双重日期审计报告 pf yJL?_%
audit reporting stage 审计报告阶段 w; f LnEz_
audit responsibility 审计责任 6*|EB|%n
audit results 审计结果 mv$gL
audit risk 审计风险 3_i29ghv
audit sampling 审计抽样 A&-2f]L
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audit sampling techniques 审计抽样方法,审计抽样技术 j/ARTaO1]"
audit strategies 审计策略 %(\et%[]
audit summary 审计总结,审计小结 FiXE0ZI$0q
audit team 审计小组 nU2w\(3|
audit test 审计测试 AuB BSk8($
audit trail 审计轨迹 (ze9-!%
audit work 审计工作 ;__k*<+{.
audit working paper 审计工作底稿 ?xQm_
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audited financial statement 审计会计报表,已审计财务报表 tjne[p
Auditing Guidelines (the~) 审计规范指南 v//Drj
auditing standards 审计准则 @zt "Y~9i
audit-oriented working paper (审计)业务类工作底稿 Jep/%cT$w
authorisation 授权 o6:]Hvqjr
authorisation of transaction 交易的授权 "p>kiNu
availability 可获得性 mGw*6kOIS
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balance 余额;差额;平衡 u+pZ<Bb
balance sheet 资产负债表 =%[vHQ\%
bank 银行 $JK,9G[Vu
bank account 银行账户,银行户头 [zCKJR
bank statement 银行对账单 gm: xtN
barter transaction 易货交易,以物换物交易 uUv^]B 8GM
basis of audit 审计依据 0v3
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basis of preparation (会计报表的)编制基础 ZYTBc#f
book of account 账目,账簿 Ui"3'OU'
borrowing 借款,贷款,借债 {^R"V ,)
branch 分支,分支机构,分店 EPEn"{;U
brought forward (账户余额等的)承上年,承上期,承上页 \LM{.gzT
budget 预算 _+0c<'
building 建筑物;大楼 TSRl@QVy
business conditions 业务情况,经营情况 S^5Qhv
business licence (企业等的)营业执照
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business relation 业务关系 R\u5!M$::
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