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 ,PECYwegkt
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审计词汇英汉对照 nNaXp*J
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ability to continue as a going concern 持续经营能力 +7U
acceptability 可接受性,可接受程度 8uch i
acceptable level of detection risk 检查风险的可接受水平 PB9/m-\H
acceptance of engagement 接受委托 c0ez/q1S
accepting the engagement for the first time 首次接受委托 lw[e*q{s.
access to asset 对资产的接触 k1='c7s
according to 根据,依据,依照 }T.?c9l X
account balance 账户余额 aDL*W@1S
account for 对……进行会计处理,核算;解释 ]|U-y645
accounting 会计,会计学 !MVj=(
accounting advisory serve 会计咨询服务 B4ZIURciGz
accounting firm 会计师事务所 j U[
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accounting information 会计信息,会计资料 % /}WUP^H
accounting period 会计期间 s-*._;
accounting policies 会计政策 XiQkrZ
accounting professional bodies 会计职业组织,会计职业团体 3s
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accounting records 会计记录 1J}8sG2`
accounting responsibility 会计责任 .lN s4e
accounting service 会计服务 ;o-yQmdh
accounting standards 会计准则 ^"i~
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Accounting Standards for Business Enterprises 企业会计准则 nfdq y)
accounting system 会计系统 %gd(wzco
accounting treatment 会计处理 uD9|.P}
accuracy 准确性,精确性 wRtZ`o
additional audit procedures 追加审计程序 L]d-33.c!H
addressee 收件人,收信人 P0Z!?`e=M
Administration of State-owned Assets (the~) 国有资产管理局 6!q#x[A
administrative laws and regulations 行政法规 bAwl:l\`
adverse impact 不利影响,负面影响 DmqSQA
adverse opinion 反对意见 zj|WZ=1*Wp
advisory group 咨询组,顾问组 .*YD&(
agency fee 代理费,代理费用 $uj(G7_
aggregate 总计,合计为…… WYrI |^[>
alternation of document and record 变造文件和记录 JkQ\)^5v
alternative audit procedures 替代审计程序,备选审计程序 g(ogXA1
amend 修改,修订 bKDA!R2
amortisation 摊销 OGO~f;7
analytical capacity 分析能力 (% _n!ip^
analytical procedures 分析性程序 7KjUW\mN2Z
annual financial statements 年度会计报表,年度财务报表 :5fAPK2r<
appendix 附录,附表 sJG5/w
applicable 适用的 b)#Oc,
applicable laws and regulations 适用的法规 ^U[D4UM
application systems 应用系统 "v-(g
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apply consistently 一贯地执行,一贯地实施 YDC&u8
appropriate 适当的,合适的; #Q"O4 b:8
征用,挪用 (C;I*cv
appropriate authorization 适当的授权 ^:=f^N=^
appropriateness of audit evidence 审计证据的适当性 O) atNE
approval 批准,核准 *QGm//b
assertion (会计报表上的)认定;确认 : 9t4s#.
assessed level of control risk 对控制风险的评估,控制风险的评估水平 >rsqH+oL
asset 资产,财产 tw=oH9c80
asset restructuring 资产重组 PU<PhuMd
assignment of duties 职责的划分 E:`v+S_h
assistant 助理,助理人员 O$u"/cwe*
associated company 联属公司,联营公司 4qi[r)G
association 联合,结合;协会,社团 _~u2: yl(
assumption 假设,假定 l^MzN
at a given date 在某一特定时日 PxFWJ?=
attestation 鉴证,公证 m!tx(XsXU
attestation service 鉴证服务 )\uO9PB[O
audit adjustment 审计调整 M<PIeKIEB
audit areas 审计领域 v
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audit conclusion 审计结论 _nh[(F<hz
audit effectiveness 审计效果 4NN$( S-W
audit efficiency 审计效率 mLV[uhq
audit engagement letter 审计业务约定书 LUX*P7*B
audit evidence 审计证据 2{Vcb
audit fee 审计费 *Lqg=9kzr
audit files 审计档案 u"1rF^j6k
audit findings 审计中发现的事项 :#k &\f-Y
audit implementation stage 审计实施阶段 .iMN,+qP
audit mark 审计标识 'B5^P
audit materiality 审计重要性 |*/[`|*G
audit method 审计方法
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audit objective 审计目标,审计目的 `
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audit of financial statements 会计报表审计,财务报表审计 azQ D
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audit opinion 审计意见 XW{>-PBg:
audit period 被审计期间,被审计年度 QqNW}:#
audit plan 审计计划 ",aTWQgN
audit planning 编制审计计划,制定审计计划,审计计划 mrIh0B:`
audit planning stage 审计计划阶段 F!zP<A"
audit procedure 审计程序 t\P<X^d%
audit programme 审计程序表,具体审计计划 )a@k]#)Skm
audit report 审计报告 tZ`Ts}\e
audit report with a disclaimer of opinion 拒绝表示意见审计报告
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audit report with a qualified opinion 有保留意见的审计报告 "tjLc6Xl^
audit report with an adverse opinion 否定意见的审计报告 ui q^|5Z
audit report with dual dates 双重日期审计报告 m7EcnQf
audit reporting stage 审计报告阶段 WQyLf;!Lz
audit responsibility 审计责任 p'7*6bj1
audit results 审计结果 ~x#w<0e>
audit risk 审计风险 n1
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audit sampling 审计抽样 No]~jnqDM
audit sampling techniques 审计抽样方法,审计抽样技术 lif&@of
audit strategies 审计策略 98=wnWX6$
audit summary 审计总结,审计小结 H~ZV*[A`
audit team 审计小组 dL7E<?l
audit test 审计测试 1I@8A>2^OX
audit trail 审计轨迹 }_=eT]
audit work 审计工作 _iNq"8>2
audit working paper 审计工作底稿 +)zOer,
audited financial statement 审计会计报表,已审计财务报表 niB`2J
Auditing Guidelines (the~) 审计规范指南 DCqY|4Qc
auditing standards 审计准则 w 4[{2
audit-oriented working paper (审计)业务类工作底稿 F}Vr:~
authorisation 授权 ctE\ q
authorisation of transaction 交易的授权 g&/T*L
availability 可获得性 `al<(FwGE
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balance 余额;差额;平衡 {( r6
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balance sheet 资产负债表 87hq{tTs]
bank 银行 MSf;ZB
bank account 银行账户,银行户头 Ft}@1w5
bank statement 银行对账单 w]N!S;<N
barter transaction 易货交易,以物换物交易 l;o1 d-n]
basis of audit 审计依据 >EY3/Go>
basis of preparation (会计报表的)编制基础 II6CHjW`;
book of account 账目,账簿
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borrowing 借款,贷款,借债 I? ,>DHUX
branch 分支,分支机构,分店 lNSLs"x^
brought forward (账户余额等的)承上年,承上期,承上页 iY21Ql%
budget 预算 ZP{*.]Qu
building 建筑物;大楼 9B;{]c
business conditions 业务情况,经营情况 t!RiU ZAo
business licence (企业等的)营业执照 N7e"@Ic
business relation 业务关系 1GzAG;UUo6
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