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 XQ=% a5w
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ability to continue as a going concern 持续经营能力 oaQW~R`_
acceptability 可接受性,可接受程度 q;#AlquY @
acceptable level of detection risk 检查风险的可接受水平 pyV`O[
acceptance of engagement 接受委托 9C)VW
accepting the engagement for the first time 首次接受委托 oh-EEo4,
access to asset 对资产的接触 EPJ>@A>;D
according to 根据,依据,依照 Yeg<MrS4D
account balance 账户余额 +ZbNSN=
account for 对……进行会计处理,核算;解释 WSMpX-^e@
accounting 会计,会计学 `^Ll@Cx"
accounting advisory serve 会计咨询服务 :| 9vMM^$
accounting firm 会计师事务所 uD(C jHM>
accounting information 会计信息,会计资料 )Wle
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accounting period 会计期间 ~IYR&GEaUG
accounting policies 会计政策 &Y^4>y%
accounting professional bodies 会计职业组织,会计职业团体 v@]SddP,?
accounting records 会计记录 ' ds2\gN
accounting responsibility 会计责任 Gx$m"Jeq\
accounting service 会计服务 .tKBmq0xo"
accounting standards 会计准则 LCSvw
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 OCu_v%G0
accounting treatment 会计处理 5/Qu5/
accuracy 准确性,精确性 8?8V;
additional audit procedures 追加审计程序 0rL.~2)V
addressee 收件人,收信人 Zj -#"Gm
Administration of State-owned Assets (the~) 国有资产管理局 <pV8
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administrative laws and regulations 行政法规 )PvnB=wy
adverse impact 不利影响,负面影响 ~~|Iw=:
adverse opinion 反对意见 f3Zf97i
advisory group 咨询组,顾问组 8x-19#
agency fee 代理费,代理费用 P>rRD`Yy\
aggregate 总计,合计为…… qqo#H O
alternation of document and record 变造文件和记录 mxZ+r#|di
alternative audit procedures 替代审计程序,备选审计程序 z2{y<a9;?
amend 修改,修订
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amortisation 摊销 Q3%]
analytical capacity 分析能力 E[#VWM
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analytical procedures 分析性程序 0R? @JC
annual financial statements 年度会计报表,年度财务报表 Z$INmo6
appendix 附录,附表 w0;4O)H$O
applicable 适用的 va_u4
applicable laws and regulations 适用的法规 ^[.}DNR95(
application systems 应用系统 LU;zpXg\
apply consistently 一贯地执行,一贯地实施 I!?
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appropriate 适当的,合适的; XYR
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appropriate authorization 适当的授权 [-[59H[6)
appropriateness of audit evidence 审计证据的适当性 EpO2%|@
approval 批准,核准 h STcL:b
assertion (会计报表上的)认定;确认 kJl^,q
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ?\8
asset 资产,财产 LZ_0=Xx%
asset restructuring 资产重组 Dqo#+_v
assignment of duties 职责的划分 kh#QT_y
assistant 助理,助理人员
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associated company 联属公司,联营公司 ECA<%'$?E
association 联合,结合;协会,社团 N@tKgx
assumption 假设,假定 mWYrUI
at a given date 在某一特定时日 Z[w}PN,xV
attestation 鉴证,公证 )V~=B]
attestation service 鉴证服务 [uGsF0#e
audit adjustment 审计调整 yYGs]+
audit areas 审计领域 f8[O]MrO;
audit conclusion 审计结论 Ph]b6
audit effectiveness 审计效果 ~b*]jZwT
audit efficiency 审计效率 ,ja!OZ0$
audit engagement letter 审计业务约定书 pTi7Xy!Cw
audit evidence 审计证据 T0dD:s N
audit fee 审计费 , @UOj=
audit files 审计档案 jZ-s6r2=
audit findings 审计中发现的事项 $.C-_L
audit implementation stage 审计实施阶段 Q<u?BA/
audit mark 审计标识 C{m%]jKH
audit materiality 审计重要性 <A=1]'1\r
audit method 审计方法 B(1-u!pz
audit objective 审计目标,审计目的 e`b#,=
audit of financial statements 会计报表审计,财务报表审计 Z@dVK`nD
audit opinion 审计意见 VQqBo~
audit period 被审计期间,被审计年度 L(C`<iE&3
audit plan 审计计划 $m#^0%
audit planning 编制审计计划,制定审计计划,审计计划 XX/s@C
audit planning stage 审计计划阶段 =K0%bI
audit procedure 审计程序 d/yF}%0QI
audit programme 审计程序表,具体审计计划 Z5(9=8h
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audit report 审计报告 tnnGM,"ol
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;6``t+]q
audit report with a qualified opinion 有保留意见的审计报告 d2Q*1Q@u
audit report with an adverse opinion 否定意见的审计报告 q 0F6MAXj
audit report with dual dates 双重日期审计报告 xE@/8h
audit reporting stage 审计报告阶段 MZ$uWm`/
audit responsibility 审计责任 -_Z 4)"k
audit results 审计结果 {aUTTEu
audit risk 审计风险 XEA5A.uc
audit sampling 审计抽样 CnL=s6XD'
audit sampling techniques 审计抽样方法,审计抽样技术 -O\i^?lD;
audit strategies 审计策略 "g5{NjimY
audit summary 审计总结,审计小结 131(0nl)=I
audit team 审计小组 LWJ
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audit test 审计测试 YyxU/UnhG
audit trail 审计轨迹 s*la`(x
audit work 审计工作 2lsUC
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audit working paper 审计工作底稿 }ww/e\|Nt=
audited financial statement 审计会计报表,已审计财务报表 -MS#YcsV
Auditing Guidelines (the~) 审计规范指南 *'{-!Y
auditing standards 审计准则 G*+^b'7
audit-oriented working paper (审计)业务类工作底稿 T%) E!:
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authorisation 授权 LE<J<~2Z
authorisation of transaction 交易的授权 M]r?m@)
availability 可获得性 ;_"|#
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balance 余额;差额;平衡 dWQsC|
balance sheet 资产负债表 h*l$!nEN
bank 银行 ?MRY*[$
bank account 银行账户,银行户头 4{F1GW
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 -:ucp2
basis of audit 审计依据 =J]WVA,GqA
basis of preparation (会计报表的)编制基础 t([}a~1}
book of account 账目,账簿 -sQ[f18
borrowing 借款,贷款,借债 &$/
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branch 分支,分支机构,分店 <v0`r2^S{-
brought forward (账户余额等的)承上年,承上期,承上页 =|P
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budget 预算 ;B=aK"\
building 建筑物;大楼 *z VN6wG{
business conditions 业务情况,经营情况 eo9/
business licence (企业等的)营业执照 %nY\"
business relation 业务关系 JnsJ]_<
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