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 DM/J,q
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审计词汇英汉对照 afqLTWUS
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ability to continue as a going concern 持续经营能力 pa N )t
acceptability 可接受性,可接受程度 @aN<nd`q)
acceptable level of detection risk 检查风险的可接受水平 K||9m+
acceptance of engagement 接受委托 uhSRl~tn
accepting the engagement for the first time 首次接受委托 1@"eeR
access to asset 对资产的接触 T3u%V_
according to 根据,依据,依照 TFb9gOTJ
account balance 账户余额 ?w`uv9NUJ8
account for 对……进行会计处理,核算;解释 \|BtgT *$b
accounting 会计,会计学 Tm-Nz7U^^
accounting advisory serve 会计咨询服务 _Ft4F`pM
accounting firm 会计师事务所 v
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accounting information 会计信息,会计资料 ),v[.9!}:
accounting period 会计期间 0V`s 3,k
accounting policies 会计政策 HUuL3lYka
accounting professional bodies 会计职业组织,会计职业团体 rbS67--]
accounting records 会计记录 P6&@fwJ<
accounting responsibility 会计责任 a)^f`s^aa
accounting service 会计服务 DlC`GZEtqh
accounting standards 会计准则 t%Vc1H2}
Accounting Standards for Business Enterprises 企业会计准则 |GM?4'2M.
accounting system 会计系统 8G;
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accounting treatment 会计处理
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accuracy 准确性,精确性 SL zL/5s
additional audit procedures 追加审计程序 GKu@8Ol-wu
addressee 收件人,收信人 >0~|iRySi
Administration of State-owned Assets (the~) 国有资产管理局 h-+9Bv]
administrative laws and regulations 行政法规 NVU @m+m~
adverse impact 不利影响,负面影响 RJYuyB
adverse opinion 反对意见 Rx<m+=
advisory group 咨询组,顾问组 fNPHc_?Ybj
agency fee 代理费,代理费用 P95U{
aggregate 总计,合计为…… TUHC[#Vb?
alternation of document and record 变造文件和记录 AP'UcA
alternative audit procedures 替代审计程序,备选审计程序 V0q./NuO
amend 修改,修订 d
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amortisation 摊销 jku_0Q0*?
analytical capacity 分析能力 kE;h[No&K
analytical procedures 分析性程序 5+].$
annual financial statements 年度会计报表,年度财务报表 ``kiAKMy
appendix 附录,附表 8u
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applicable 适用的 }J73{
applicable laws and regulations 适用的法规 GGo)k1T|)
application systems 应用系统 Ox7v*[x'
apply consistently 一贯地执行,一贯地实施 e`
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appropriate 适当的,合适的; c?A(C#~
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appropriate authorization 适当的授权 NNLZ38BV7
appropriateness of audit evidence 审计证据的适当性 28[hp[<
approval 批准,核准 fDt#<f 4;
assertion (会计报表上的)认定;确认 8!2NZOZOS
assessed level of control risk 对控制风险的评估,控制风险的评估水平 U\a.'K50F
asset 资产,财产 o%XAw
asset restructuring 资产重组 PeGA+0bm
assignment of duties 职责的划分 .lAqD-
assistant 助理,助理人员 A;7p
associated company 联属公司,联营公司 =)5O(
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association 联合,结合;协会,社团 n[8ju,=
assumption 假设,假定 ,r~pf(nz
at a given date 在某一特定时日 OFJ49X
attestation 鉴证,公证 'Vq
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attestation service 鉴证服务 \ofWD{*j
audit adjustment 审计调整 MkgeECMf
audit areas 审计领域 ,e$]jC<sv2
audit conclusion 审计结论 &6<>hqR^
audit effectiveness 审计效果 t0h@i`
audit efficiency 审计效率 1Q"w)Ta
audit engagement letter 审计业务约定书 4>eY/~odq]
audit evidence 审计证据 \H|tc#::{
audit fee 审计费 r'0IAJ-;
audit files 审计档案 soh)IfZ
audit findings 审计中发现的事项 Gx/sJ(
audit implementation stage 审计实施阶段 n6D9f~8"
audit mark 审计标识 Qz)1wf'y
audit materiality 审计重要性 JAJo^}}{b
audit method 审计方法 ]D_"tQ?i
audit objective 审计目标,审计目的 v zgR3r
audit of financial statements 会计报表审计,财务报表审计 ~R^~?Y%+<
audit opinion 审计意见 dS]TTU1
audit period 被审计期间,被审计年度 k+#6
audit plan 审计计划 #^%HJp^
audit planning 编制审计计划,制定审计计划,审计计划 )7!q>^S{B
audit planning stage 审计计划阶段 ~2u~}v5m7
audit procedure 审计程序 D=Ia$O0.
audit programme 审计程序表,具体审计计划 j#L"fW^GM
audit report 审计报告 uqe{F+;8&
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Xi"+{6
audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 JLgk?
audit report with dual dates 双重日期审计报告 Ag
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audit reporting stage 审计报告阶段 ?^I\e{),c
audit responsibility 审计责任 Nfe
audit results 审计结果
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audit risk 审计风险 mp]}-bR)
audit sampling 审计抽样 lh^-L+G:Ok
audit sampling techniques 审计抽样方法,审计抽样技术 jZwv!-:
audit strategies 审计策略 U8TH} 9Q
audit summary 审计总结,审计小结 3ht>eaHi
audit team 审计小组 `! ~~Wf'
audit test 审计测试 6{Y3-Pxg
audit trail 审计轨迹 ]^aOYtKX
audit work 审计工作 #9{N[t
audit working paper 审计工作底稿 `
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audited financial statement 审计会计报表,已审计财务报表 7|$cM7_r
Auditing Guidelines (the~) 审计规范指南 6&,n\EXF
auditing standards 审计准则 K+2k}Hx6J
audit-oriented working paper (审计)业务类工作底稿 qyi5j0)W
authorisation 授权 8 KDF*%7'
authorisation of transaction 交易的授权 zgre&BV0q
availability 可获得性 99W-sV
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balance 余额;差额;平衡 i,#j@R@.C7
balance sheet 资产负债表 udw>{3>
bank 银行 yTt,/+I%gJ
bank account 银行账户,银行户头 bm/pLC6%.
bank statement 银行对账单 U~9Y9qzy,
barter transaction 易货交易,以物换物交易 wxC&KrRF
basis of audit 审计依据 R(YhVW_l
basis of preparation (会计报表的)编制基础 7oUecyoj
book of account 账目,账簿 Y:o\qr!Y
borrowing 借款,贷款,借债 U|tUX)9O
branch 分支,分支机构,分店 poLzgd
brought forward (账户余额等的)承上年,承上期,承上页 mEK0ID\
budget 预算
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building 建筑物;大楼 YY{0WWua
business conditions 业务情况,经营情况 x<&2`=
business licence (企业等的)营业执照 VN3"$@-POK
business relation 业务关系 4I"%GN[tA
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