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 Rn-G
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审计词汇英汉对照 wz#A1F
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ability to continue as a going concern 持续经营能力 vZu~LW@1
acceptability 可接受性,可接受程度 1{Jb"
acceptable level of detection risk 检查风险的可接受水平 @A{m5h
acceptance of engagement 接受委托 b}@(m$W
accepting the engagement for the first time 首次接受委托 +{$QAjW(/
access to asset 对资产的接触 @*(4dt:V
according to 根据,依据,依照 vc8?I."?
account balance 账户余额 ,3Hc
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account for 对……进行会计处理,核算;解释 wzh]97b
accounting 会计,会计学 R^%e1KO]
accounting advisory serve 会计咨询服务 (?3[3w~
accounting firm 会计师事务所 FRZs[\I|iT
accounting information 会计信息,会计资料 :$g8Zm,y
accounting period 会计期间 S@xXq{j
accounting policies 会计政策 26L~X[F
accounting professional bodies 会计职业组织,会计职业团体 )\ZzTS
accounting records 会计记录 0y~<%`~
accounting responsibility 会计责任 zN{JJ3-
accounting service 会计服务 /YH`4e5g
accounting standards 会计准则 ^aF8wbuZ
Accounting Standards for Business Enterprises 企业会计准则 <x0H@?f7
accounting system 会计系统 _<zfQZai
accounting treatment 会计处理 88lxHoPV
accuracy 准确性,精确性 v+=k-;-
additional audit procedures 追加审计程序 R-rCh.
addressee 收件人,收信人 }$kQs!#
Administration of State-owned Assets (the~) 国有资产管理局 ?D|\]0 eN
administrative laws and regulations 行政法规 *hdC?m._
adverse impact 不利影响,负面影响 iev>9j
adverse opinion 反对意见 <G~>~L.E
advisory group 咨询组,顾问组 (qBvoLkF9N
agency fee 代理费,代理费用 2(M6(xH>
aggregate 总计,合计为…… 909md|9K3
alternation of document and record 变造文件和记录 p $ouh
alternative audit procedures 替代审计程序,备选审计程序 --fFpM3EvS
amend 修改,修订 syPWs57pH
amortisation 摊销 q; jiw#_
analytical capacity 分析能力 6CCbBA
analytical procedures 分析性程序 ~AZWds(,N
annual financial statements 年度会计报表,年度财务报表 *5VXyt2
appendix 附录,附表 gSt`%
applicable 适用的 X!tf#tl
applicable laws and regulations 适用的法规 kKiA
application systems 应用系统 P"3*lk+w
apply consistently 一贯地执行,一贯地实施 "D][e'
appropriate 适当的,合适的; ycAKK?O*
征用,挪用 WYrI |^[>
appropriate authorization 适当的授权 JkQ\)^5v
appropriateness of audit evidence 审计证据的适当性 ~1kXUWq3
approval 批准,核准 e]Fp=*#
assertion (会计报表上的)认定;确认 Kw5Lhc1V
assessed level of control risk 对控制风险的评估,控制风险的评估水平 9GLb"6+PK
asset 资产,财产 <F=9*.@D
asset restructuring 资产重组 T=Z.TG|lIx
assignment of duties 职责的划分 l2jF#<S@
assistant 助理,助理人员 %Ym^{N
associated company 联属公司,联营公司 ?rYT4vi
association 联合,结合;协会,社团 )C%N]9FvY
assumption 假设,假定 d3;qsUh$yv
at a given date 在某一特定时日 H1EDMhn/
attestation 鉴证,公证 CC^E_j T
attestation service 鉴证服务 ,*I@
audit adjustment 审计调整 3oy~=
audit areas 审计领域 s{bdl[7
audit conclusion 审计结论 \ I`p|&vG
audit effectiveness 审计效果 ^:=f^N=^
audit efficiency 审计效率 LiQgR
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audit engagement letter 审计业务约定书 MV
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audit evidence 审计证据 Gi2$B76<
audit fee 审计费 mLk(y*
audit files 审计档案 K(}AX+rIg
audit findings 审计中发现的事项 .L6Zm U
audit implementation stage 审计实施阶段
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audit mark 审计标识 9W ^xlid6
audit materiality 审计重要性 'x"08v$
audit method 审计方法 I@#;nyAj"
audit objective 审计目标,审计目的 LE6.nmvS
audit of financial statements 会计报表审计,财务报表审计 KhbYr$
audit opinion 审计意见
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audit period 被审计期间,被审计年度 bi4f]^hQz
audit plan 审计计划 a
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audit planning 编制审计计划,制定审计计划,审计计划 p>v U?eF
audit planning stage 审计计划阶段 v
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audit procedure 审计程序 _nh[(F<hz
audit programme 审计程序表,具体审计计划 W,^W^:m-x
audit report 审计报告 a|7a_s4(
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Kf tgOG
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audit report with a qualified opinion 有保留意见的审计报告 `Z"Q^
audit report with an adverse opinion 否定意见的审计报告 ?p<.Fv8.
audit report with dual dates 双重日期审计报告 pCh2SQ(Q>
audit reporting stage 审计报告阶段 X1{[}!
audit responsibility 审计责任 b89a)k>^g
audit results 审计结果 }Ew hj>w
audit risk 审计风险 eB>s=}|
audit sampling 审计抽样 2dp>Z",
audit sampling techniques 审计抽样方法,审计抽样技术 YKmsQ(q`N
audit strategies 审计策略 7{@l%jx][
audit summary 审计总结,审计小结 5irwz
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audit team 审计小组 fA/m1bYxg
audit test 审计测试 lKWPTCU
audit trail 审计轨迹 Y6i _!z[V[
audit work 审计工作 EtbnE
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audit working paper 审计工作底稿 GeszgtK{T
audited financial statement 审计会计报表,已审计财务报表 t\P<X^d%
Auditing Guidelines (the~) 审计规范指南 05yZad*
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 c~QS9)=E
authorisation 授权 0:0NXVYs&
authorisation of transaction 交易的授权 goat<\a
availability 可获得性 3>E%e!D%
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balance 余额;差额;平衡 wNFz*|n
balance sheet 资产负债表 xx{!3 F
bank 银行 J^R=dT!
bank account 银行账户,银行户头 nOx4<Wk&
bank statement 银行对账单 ~qe%Yq
barter transaction 易货交易,以物换物交易 F
basis of audit 审计依据 jls-@Wl
basis of preparation (会计报表的)编制基础 -7J| l
book of account 账目,账簿 Y!iZW
borrowing 借款,贷款,借债 `w
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branch 分支,分支机构,分店 s,#>m*Rh
brought forward (账户余额等的)承上年,承上期,承上页 kKC9{^%)
budget 预算 kmzH'wktt
building 建筑物;大楼 Bqma\1cgb
business conditions 业务情况,经营情况 V%$/#sza
business licence (企业等的)营业执照 ;XM{o:1Y[
business relation 业务关系 f&
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