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 |RQ19m@
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审计词汇英汉对照 F,#)8>O
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ability to continue as a going concern 持续经营能力 DB'pRo+U
acceptability 可接受性,可接受程度 \RZF
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acceptable level of detection risk 检查风险的可接受水平 WSfla~-'F
acceptance of engagement 接受委托 uAT01ZEm
accepting the engagement for the first time 首次接受委托 )AOD~T4s7
access to asset 对资产的接触 $NP5Z0v7
according to 根据,依据,依照 b7>^w<ki
account balance 账户余额 Q[i
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account for 对……进行会计处理,核算;解释 42LlR
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accounting 会计,会计学 mg)lr&-b
accounting advisory serve 会计咨询服务 oo7&.HWf
accounting firm 会计师事务所 N$J)Ow
accounting information 会计信息,会计资料 h+|3\>/@9{
accounting period 会计期间 *zX*k7LnV
accounting policies 会计政策 @YmD 79
accounting professional bodies 会计职业组织,会计职业团体 ,YFuMek
accounting records 会计记录 ((rk)Q+;v
accounting responsibility 会计责任 v=?U
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accounting service 会计服务 j.4oYxK!s/
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 U:>'^tkp
accounting system 会计系统 Xg.'<.!g0
accounting treatment 会计处理 Kg&{
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accuracy 准确性,精确性 HbF.doXK
additional audit procedures 追加审计程序 UwY <3ul
addressee 收件人,收信人 1QM*oj:
Administration of State-owned Assets (the~) 国有资产管理局 YMP:T?vMVh
administrative laws and regulations 行政法规 sChMIbq!Av
adverse impact 不利影响,负面影响 >L/Rf8j &
adverse opinion 反对意见 ''!pvxA
advisory group 咨询组,顾问组 d
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agency fee 代理费,代理费用 hi,!
aggregate 总计,合计为…… BR\%aU$u
alternation of document and record 变造文件和记录 hNUAwTH6
alternative audit procedures 替代审计程序,备选审计程序 N]: "3?%
amend 修改,修订 Ojp)OeF\
amortisation 摊销 W<TW6_*e
analytical capacity 分析能力 1&c>v3 $2
analytical procedures 分析性程序 I jN3 jU
annual financial statements 年度会计报表,年度财务报表 Ea1{9>S
appendix 附录,附表 8^=g$;g
applicable 适用的 R|H9AM
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applicable laws and regulations 适用的法规 EDvK9J
application systems 应用系统 wo7.y["$
apply consistently 一贯地执行,一贯地实施 PRl\W:_t
appropriate 适当的,合适的; "xZ]i)
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appropriate authorization 适当的授权 VB
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appropriateness of audit evidence 审计证据的适当性 H[V^wyi'z
approval 批准,核准 7P9n.
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assertion (会计报表上的)认定;确认 >ZkcL7t9
assessed level of control risk 对控制风险的评估,控制风险的评估水平 +V1EqC*
asset 资产,财产 3tI=?E#
asset restructuring 资产重组 6BVV2j)zl:
assignment of duties 职责的划分 @``kt*+K+
assistant 助理,助理人员 @/yRE^c
associated company 联属公司,联营公司 X`]-)(UX
association 联合,结合;协会,社团 MQE=8\
assumption 假设,假定 OYC4iI
at a given date 在某一特定时日 _~_04p
attestation 鉴证,公证 lO8.Q"mxo
attestation service 鉴证服务 ? AP2Opsl
audit adjustment 审计调整 ]>/YU*\
audit areas 审计领域 [y}/QPR
audit conclusion 审计结论 wq_c^Ioy
audit effectiveness 审计效果 'T7JXV5
audit efficiency 审计效率 C=@BkneQ
audit engagement letter 审计业务约定书 #h ;j2
audit evidence 审计证据 hxx,E
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audit fee 审计费
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audit files 审计档案 [e3|yE6
audit findings 审计中发现的事项 2ko7t9y&
audit implementation stage 审计实施阶段 +%X_+9bd
audit mark 审计标识 # j*$ `W;
audit materiality 审计重要性 mc|T}B
audit method 审计方法 c }ivYH?`w
audit objective 审计目标,审计目的 SDiZOypS
audit of financial statements 会计报表审计,财务报表审计 jd l1Q<Z
audit opinion 审计意见 n<8$_?-
audit period 被审计期间,被审计年度 6
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audit plan 审计计划 p\:_E+lsU
audit planning 编制审计计划,制定审计计划,审计计划 9~zh]deH
audit planning stage 审计计划阶段 BzF.KCScs
audit procedure 审计程序 J:f>/
audit programme 审计程序表,具体审计计划 riZFcVsB
audit report 审计报告 @i
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 BQSA;;n]
audit report with a qualified opinion 有保留意见的审计报告 qh0)~JL4
audit report with an adverse opinion 否定意见的审计报告 <Nvw
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audit report with dual dates 双重日期审计报告 C-qsyJgZy
audit reporting stage 审计报告阶段 h@Ea$1'e,
audit responsibility 审计责任 9Q]v#&1
audit results 审计结果 A/{pG#if]3
audit risk 审计风险 nX5*pTfjL3
audit sampling 审计抽样 ,M7sOp6}
audit sampling techniques 审计抽样方法,审计抽样技术 h\'GL(?DBI
audit strategies 审计策略 s7I*=}{g0.
audit summary 审计总结,审计小结 PZNo.0M70
audit team 审计小组 |{PQ0DS
audit test 审计测试 tt[P{mMQ
audit trail 审计轨迹 -_uL;
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audit work 审计工作 Mn>dI@/gM
audit working paper 审计工作底稿 (m)%5*:
audited financial statement 审计会计报表,已审计财务报表 ZyCAl9{p
Auditing Guidelines (the~) 审计规范指南 sl6p/\_w
auditing standards 审计准则 wuzz Wq
audit-oriented working paper (审计)业务类工作底稿 E=~H,~
authorisation 授权 2@08 V|
authorisation of transaction 交易的授权 J}jK_
availability 可获得性 Z<jRZH*L
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balance 余额;差额;平衡 TzPx4L6?
balance sheet 资产负债表 t8i"f L
bank 银行 ZhxMA*fL
bank account 银行账户,银行户头 a47Btd'm
bank statement 银行对账单 t
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barter transaction 易货交易,以物换物交易 8S]Mf*~S'
basis of audit 审计依据 Da-F(^E
basis of preparation (会计报表的)编制基础 7;CeQx/W)W
book of account 账目,账簿 n/$Bd FH
borrowing 借款,贷款,借债 Lom%eoH)
branch 分支,分支机构,分店 4Xz6JJ1U[H
brought forward (账户余额等的)承上年,承上期,承上页 *!Am6\+
budget 预算 KG>.7xVWV7
building 建筑物;大楼 6sP;O,UX
business conditions 业务情况,经营情况 &=H M}h
business licence (企业等的)营业执照 L%B+V;<h3
business relation 业务关系 U&u7d$AN P
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