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 9S.R%2xw`
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审计词汇英汉对照 ]:m*7p\uk
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ability to continue as a going concern 持续经营能力 lT1*e(I
acceptability 可接受性,可接受程度 HgduH::\#
acceptable level of detection risk 检查风险的可接受水平 :t^=~xO9
acceptance of engagement 接受委托 Ho\K
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accepting the engagement for the first time 首次接受委托 T-f+<Cxf
access to asset 对资产的接触 AUzJ:([V
according to 根据,依据,依照 '00DUUa
account balance 账户余额 d=N5cCqq
account for 对……进行会计处理,核算;解释 r$G;^
accounting 会计,会计学 Hagj^8
accounting advisory serve 会计咨询服务 9bqfZ"6nXY
accounting firm 会计师事务所 0`,a@Q4
accounting information 会计信息,会计资料 ++Az~{W7
accounting period 会计期间 h#;fBQ]
accounting policies 会计政策 O_(J',++
accounting professional bodies 会计职业组织,会计职业团体 w4RP*Da?:
accounting records 会计记录 4'G<qJoc
accounting responsibility 会计责任 AO>K
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accounting service 会计服务 `'+[Y;s_
accounting standards 会计准则 ^9qncvV
Accounting Standards for Business Enterprises 企业会计准则 vnXpC!1
accounting system 会计系统 4Q_2GiF_
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accounting treatment 会计处理 TX*s T
accuracy 准确性,精确性 T~`m'4"+c
additional audit procedures 追加审计程序 7QQ1oPV
addressee 收件人,收信人 pz.<5
Administration of State-owned Assets (the~) 国有资产管理局 S WYiI
administrative laws and regulations 行政法规 J=zh+oLCV
adverse impact 不利影响,负面影响 7&|fD{:4U
adverse opinion 反对意见 y4P mL
advisory group 咨询组,顾问组 JF24~Q4P
agency fee 代理费,代理费用 lq1pgM ?Kf
aggregate 总计,合计为…… CNfeHMT
alternation of document and record 变造文件和记录 G)'cd D1
alternative audit procedures 替代审计程序,备选审计程序 |CStw"Fog
amend 修改,修订 /$+ifiFT
amortisation 摊销 W#-M|
analytical capacity 分析能力 A%%WPBk{O
analytical procedures 分析性程序
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annual financial statements 年度会计报表,年度财务报表 _oe2pL&
appendix 附录,附表 |/YT.c%
applicable 适用的 qo$<&'r
applicable laws and regulations 适用的法规 \u",bMQF
application systems 应用系统 +4B>gS[ F
apply consistently 一贯地执行,一贯地实施 LD]XN'?"W
appropriate 适当的,合适的; J}
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appropriate authorization 适当的授权 cp[4$lu
appropriateness of audit evidence 审计证据的适当性 k\zN h<^
approval 批准,核准 a;([L8^7$l
assertion (会计报表上的)认定;确认 /38^N|/Zr
assessed level of control risk 对控制风险的评估,控制风险的评估水平 MLId3#Q
asset 资产,财产 eUx|_*`
asset restructuring 资产重组 J"I{0>@
assignment of duties 职责的划分 {@B<$g
assistant 助理,助理人员 el- %#0
associated company 联属公司,联营公司 IuB0C!'
association 联合,结合;协会,社团 5I t+ S+a
assumption 假设,假定 GZ*cV3Y`&
at a given date 在某一特定时日
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attestation 鉴证,公证
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attestation service 鉴证服务 q31swP
audit adjustment 审计调整 :2K0/@<x
audit areas 审计领域 +<8r?d2
audit conclusion 审计结论 xNE<$Bz
audit effectiveness 审计效果 uK3,V0 yz
audit efficiency 审计效率 60^dzi!vs
audit engagement letter 审计业务约定书 M
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audit evidence 审计证据 vKol@7%N
audit fee 审计费 v34XcA
audit files 审计档案 vSPkm)O0)
audit findings 审计中发现的事项 C+*: lLY
audit implementation stage 审计实施阶段 V\X.AGc
audit mark 审计标识 J?u@' "u
audit materiality 审计重要性 *,@dt+H!y
audit method 审计方法 V.\do"m
audit objective 审计目标,审计目的 1Cp5a2{
audit of financial statements 会计报表审计,财务报表审计 $WrDZU 2z
audit opinion 审计意见 w+*Jl}&\
audit period 被审计期间,被审计年度 DHgEhf]
audit plan 审计计划 5?%(j!p5
audit planning 编制审计计划,制定审计计划,审计计划 ?IGT !'
audit planning stage 审计计划阶段 !NjC+ps]
audit procedure 审计程序 wM_k D
audit programme 审计程序表,具体审计计划 /&cb`^"U^
audit report 审计报告 ON]
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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 qmv%N
audit report with an adverse opinion 否定意见的审计报告 JX`+b
audit report with dual dates 双重日期审计报告 OAR#* ~q
audit reporting stage 审计报告阶段 =<n+AqJ%
audit responsibility 审计责任 %j{gZTz-
audit results 审计结果 r;I3N+
audit risk 审计风险 $iupzVrro
audit sampling 审计抽样 f9X*bEl9;`
audit sampling techniques 审计抽样方法,审计抽样技术 UIovv%7zZ
audit strategies 审计策略 [|Jzs[
audit summary 审计总结,审计小结 !imm17XQ\
audit team 审计小组 yzgDdAM
audit test 审计测试 NuLQkf)
audit trail 审计轨迹 Ef:.)!;jy
audit work 审计工作 H'&x4[J:
audit working paper 审计工作底稿 i|)<#Ywl
audited financial statement 审计会计报表,已审计财务报表 bAGQ
Auditing Guidelines (the~) 审计规范指南 egK,e?~
auditing standards 审计准则 ]'EtLFv)
audit-oriented working paper (审计)业务类工作底稿 W;
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authorisation 授权 o!gl
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authorisation of transaction 交易的授权 ~4`LOROC
availability 可获得性 *'1qA0Xc
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balance 余额;差额;平衡 {ajaM'x
balance sheet 资产负债表 gle_~es'K
bank 银行 {: T'2+OH>
bank account 银行账户,银行户头 +F
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bank statement 银行对账单 Vf`1'GY
barter transaction 易货交易,以物换物交易 #\GWYWkR
basis of audit 审计依据 ~?H _?}e
basis of preparation (会计报表的)编制基础 v\'Eo*4
book of account 账目,账簿 27<~m=`}d
borrowing 借款,贷款,借债 7D|g|i
branch 分支,分支机构,分店 ))K3pKyb
brought forward (账户余额等的)承上年,承上期,承上页 KtG|m'\D
budget 预算 FrIgu k1
building 建筑物;大楼 ;*{y!pgb
business conditions 业务情况,经营情况 PeEC|&x
business licence (企业等的)营业执照 #tRLvOR:
business relation 业务关系 )}0(7z
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