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 `'YX>u /
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审计词汇英汉对照 Lljn\5!r<
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ability to continue as a going concern 持续经营能力 @oXGa>Ru
acceptability 可接受性,可接受程度 /R#zu_i
acceptable level of detection risk 检查风险的可接受水平 vSgT36ZF
acceptance of engagement 接受委托 ]VI^
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accepting the engagement for the first time 首次接受委托 /v{+V/'+
access to asset 对资产的接触 jI-a+LnEm
according to 根据,依据,依照 :Jd7q.
account balance 账户余额 \-\>JPO~<
account for 对……进行会计处理,核算;解释 8Y(
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accounting 会计,会计学 cAWn*%
accounting advisory serve 会计咨询服务 <:S qMf
accounting firm 会计师事务所 tB_le>rhl
accounting information 会计信息,会计资料 SQodk:1)
accounting period 会计期间 {;yO3];Hqw
accounting policies 会计政策 <FT7QO$I
accounting professional bodies 会计职业组织,会计职业团体 TGCB=e
accounting records 会计记录 \v2
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accounting responsibility 会计责任 Y
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accounting service 会计服务 ?
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accounting standards 会计准则 &W<7!U:2m
Accounting Standards for Business Enterprises 企业会计准则 q
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accounting system 会计系统 r4yz{^G
accounting treatment 会计处理 pKSCC"i&j
accuracy 准确性,精确性 }3Es&p$9
additional audit procedures 追加审计程序 ":]Xr!e
addressee 收件人,收信人 e5L+NPeM6v
Administration of State-owned Assets (the~) 国有资产管理局 &YhAB\Rw
administrative laws and regulations 行政法规 &.A_d+K&
adverse impact 不利影响,负面影响 }d[(kC_
adverse opinion 反对意见 PxkV[
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advisory group 咨询组,顾问组 v rs
agency fee 代理费,代理费用 !<[+u
aggregate 总计,合计为…… 5!c/J:z
alternation of document and record 变造文件和记录 A7p4M?09
alternative audit procedures 替代审计程序,备选审计程序 G~9m,l+
amend 修改,修订 -]N2V'QB
amortisation 摊销 ipSMmp
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analytical capacity 分析能力 ]!hjKu"
analytical procedures 分析性程序 WogUILB
annual financial statements 年度会计报表,年度财务报表 5y#,z`S
appendix 附录,附表 B,>02EZ
applicable 适用的 )GP;KUVae
applicable laws and regulations 适用的法规 O
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application systems 应用系统 T;w:^XW
apply consistently 一贯地执行,一贯地实施 Y=S0|!u
appropriate 适当的,合适的; @*;x1A-]V
征用,挪用 OSu&vFKz
appropriate authorization 适当的授权 [|nK5(e9
appropriateness of audit evidence 审计证据的适当性 (Y1*Bs[l
approval 批准,核准 {##G.n\~
assertion (会计报表上的)认定;确认 P
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 DUOoTlp
asset 资产,财产 =G-OIu+H!U
asset restructuring 资产重组 (,Y[2_Zv
assignment of duties 职责的划分 =
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assistant 助理,助理人员 ]kj^T?&n.
associated company 联属公司,联营公司 9{Hs1MD[
association 联合,结合;协会,社团 =z1Lim-
assumption 假设,假定 4n,&,R r#
at a given date 在某一特定时日 L
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attestation 鉴证,公证 EP>u% ]#
attestation service 鉴证服务 :jiEn
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audit adjustment 审计调整 6H#:rM
audit areas 审计领域 z'L0YqXG/
audit conclusion 审计结论 &L6Ivpj-
audit effectiveness 审计效果 F^dJ{<yX
audit efficiency 审计效率 DB}Uzw|
audit engagement letter 审计业务约定书 4.9qB
audit evidence 审计证据 I9?\Jbqg
audit fee 审计费 axQ>~vWN/
audit files 审计档案 j0l,1=^>l
audit findings 审计中发现的事项 m6Dm1'+
audit implementation stage 审计实施阶段 E$"NOR
audit mark 审计标识 hh;kBv07o
audit materiality 审计重要性 P\"kr?jZP
audit method 审计方法 4D65VgVDM
audit objective 审计目标,审计目的 %\'=Y/yP
audit of financial statements 会计报表审计,财务报表审计 _}[
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audit opinion 审计意见 *byUqY3(
audit period 被审计期间,被审计年度 ]E9iaq6Z
audit plan 审计计划 +d,
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audit planning 编制审计计划,制定审计计划,审计计划 sI,cX#h&Y
audit planning stage 审计计划阶段 gawY{Jr8I
audit procedure 审计程序 E\iK_'#
audit programme 审计程序表,具体审计计划 V^7.@BeT
audit report 审计报告 7D'\z
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 teok *'b:
audit report with a qualified opinion 有保留意见的审计报告 1]xmOx[mb
audit report with an adverse opinion 否定意见的审计报告 oW~W(h!
audit report with dual dates 双重日期审计报告 z}vT8qoX
audit reporting stage 审计报告阶段 'FW?
audit responsibility 审计责任 1AJ6NBC&c
audit results 审计结果 !vz'zy)7
audit risk 审计风险 !)a_@d.;i
audit sampling 审计抽样 4"&-a1N
audit sampling techniques 审计抽样方法,审计抽样技术 ^O}a,
audit strategies 审计策略 V]zZb-m=
audit summary 审计总结,审计小结 O-,
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audit team 审计小组 \M`qaFan5^
audit test 审计测试 C'#KTp4!1
audit trail 审计轨迹 y##h
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audit work 审计工作 CE"/&I
audit working paper 审计工作底稿 yZlT#^$\
audited financial statement 审计会计报表,已审计财务报表 @a
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Auditing Guidelines (the~) 审计规范指南 (~~m 8VJ>
auditing standards 审计准则 ~,lt^@a
audit-oriented working paper (审计)业务类工作底稿 -y.cy'$f
authorisation 授权 o2fih%p?1
authorisation of transaction 交易的授权 >a8iY|QY
availability 可获得性
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balance 余额;差额;平衡 VMah3T!
balance sheet 资产负债表 c7mKE`
bank 银行 m]qw8BoU`F
bank account 银行账户,银行户头 "7cty\
bank statement 银行对账单 /k'7j*t Z
barter transaction 易货交易,以物换物交易 hQ#e;1uD
basis of audit 审计依据 3?o4
basis of preparation (会计报表的)编制基础 /
book of account 账目,账簿 [CQR
borrowing 借款,贷款,借债 n>ryS/1
branch 分支,分支机构,分店 +tPBm{|
brought forward (账户余额等的)承上年,承上期,承上页 ~b_DFj
budget 预算 5FZw
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building 建筑物;大楼 "0eX/rY%
business conditions 业务情况,经营情况 R+LKa Z
business licence (企业等的)营业执照 9=>q0D2
business relation 业务关系 '#6eUb
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