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 m5K?oV@n
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审计词汇英汉对照 TnF~'RZYb
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A y )QLR<wf
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ability to continue as a going concern 持续经营能力 EF0v!XW
acceptability 可接受性,可接受程度 y]db]pP5
acceptable level of detection risk 检查风险的可接受水平 > mb}~wx`
acceptance of engagement 接受委托 UB$}`39@
accepting the engagement for the first time 首次接受委托 ,lZ19B?WP
access to asset 对资产的接触 =:H-9
according to 根据,依据,依照 X +`Dg::
account balance 账户余额 gR
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account for 对……进行会计处理,核算;解释 msl.{
accounting 会计,会计学 [l}H:%O,
accounting advisory serve 会计咨询服务 q0.!T0i
accounting firm 会计师事务所 AdDX_\V,*
accounting information 会计信息,会计资料 5YY5t^T
accounting period 会计期间 sxNf"C=-.
accounting policies 会计政策 B2;P%B
accounting professional bodies 会计职业组织,会计职业团体 *u},(4Qf
accounting records 会计记录 'OY4Q'Z
accounting responsibility 会计责任 k2 }DBVu1
accounting service 会计服务 P5Xp #pa
accounting standards 会计准则 \|PiQy*_?
Accounting Standards for Business Enterprises 企业会计准则 yXNr[7
accounting system 会计系统 Ac:`xk<
accounting treatment 会计处理 @6;OF5VsQ
accuracy 准确性,精确性 JW>k8QjyN
additional audit procedures 追加审计程序 ;s+/'(*
addressee 收件人,收信人 Y{}
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Administration of State-owned Assets (the~) 国有资产管理局 (TZK~+]@sb
administrative laws and regulations 行政法规 @%4
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adverse impact 不利影响,负面影响 ;K<VT\
adverse opinion 反对意见 <.h7xZ
advisory group 咨询组,顾问组 #C9f?fnM
agency fee 代理费,代理费用 MBWoPK
aggregate 总计,合计为…… TU|#Pz7n-Z
alternation of document and record 变造文件和记录 (\6E.Z#
alternative audit procedures 替代审计程序,备选审计程序 8zK#./0\
amend 修改,修订 de:@/-|
amortisation 摊销 CFpBosoFt^
analytical capacity 分析能力 iOiFkka
analytical procedures 分析性程序 %\JGDM*m
annual financial statements 年度会计报表,年度财务报表 E !kN h
appendix 附录,附表 iw )gNQ%z4
applicable 适用的 -.D?Z8e
applicable laws and regulations 适用的法规 #}7T$Va
application systems 应用系统 $kUB%\`
apply consistently 一贯地执行,一贯地实施 ?_eLrz4>L^
appropriate 适当的,合适的; RY;V@\pRY+
征用,挪用
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appropriate authorization 适当的授权 - Jaee,P
appropriateness of audit evidence 审计证据的适当性 f^p
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approval 批准,核准 k4{!h?h
assertion (会计报表上的)认定;确认 oCT,v 0+4O
assessed level of control risk 对控制风险的评估,控制风险的评估水平 KI9Pw]]{-
asset 资产,财产 G&oD;NY@/
asset restructuring 资产重组 }a" =K%b<\
assignment of duties 职责的划分 A7L; ims7
assistant 助理,助理人员 &M|rRd~*
associated company 联属公司,联营公司 j2G^sj"|
association 联合,结合;协会,社团 ffP]U4
assumption 假设,假定 ]
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at a given date 在某一特定时日 gC$_yd6m
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attestation 鉴证,公证 ]L3U2H`7
attestation service 鉴证服务 ag'hHFV
audit adjustment 审计调整 DOWWG!mx
audit areas 审计领域 +$C9@CZM9
audit conclusion 审计结论 <X*oW ".
audit effectiveness 审计效果 T@1;Nbz]
audit efficiency 审计效率 .@{v{
audit engagement letter 审计业务约定书 LATizu
audit evidence 审计证据 h,\{s_b
audit fee 审计费 "}()/
audit files 审计档案 `:&RB4Z
audit findings 审计中发现的事项 U$2Em0HO}
audit implementation stage 审计实施阶段 kqB# 9
audit mark 审计标识 ';R]`vWFe
audit materiality 审计重要性 B Ewa QvQ!
audit method 审计方法 Ou[`)|>
audit objective 审计目标,审计目的 |X@s {?
audit of financial statements 会计报表审计,财务报表审计 vjX,7NY?
audit opinion 审计意见 @lB{!j&q
audit period 被审计期间,被审计年度 '{WEyhaS
audit plan 审计计划 WN]k+0#
audit planning 编制审计计划,制定审计计划,审计计划 %U{6 `m
audit planning stage 审计计划阶段 <y7{bk~i
audit procedure 审计程序 \PS]c9@,rc
audit programme 审计程序表,具体审计计划 j \rGU){
audit report 审计报告 nc1~5eo
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G$,s.MSf
audit report with a qualified opinion 有保留意见的审计报告 RQ=rB9~:ZN
audit report with an adverse opinion 否定意见的审计报告 e6p3!)@P1
audit report with dual dates 双重日期审计报告 ^p(aZj3k
audit reporting stage 审计报告阶段 N[eLQe]q
audit responsibility 审计责任 dEYw_qJ2
audit results 审计结果 h] ho? K
audit risk 审计风险 e
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audit sampling 审计抽样 U-DQ?OtmC@
audit sampling techniques 审计抽样方法,审计抽样技术 6wpW!SWD
audit strategies 审计策略 )q{qWobS0
audit summary 审计总结,审计小结 &
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audit team 审计小组 PxYK)n9&
audit test 审计测试 2#NnA3l]x%
audit trail 审计轨迹 k2eKs*WLC
audit work 审计工作 0j8fU7~6S
audit working paper 审计工作底稿 EY]H*WJJ
audited financial statement 审计会计报表,已审计财务报表 OcUj_Zd
Auditing Guidelines (the~) 审计规范指南 "]jN'N(.
auditing standards 审计准则 }@LIb<Y
audit-oriented working paper (审计)业务类工作底稿 mh4 VQ9
authorisation 授权 aNry> 2:
authorisation of transaction 交易的授权 L{~ ]lUo
availability 可获得性 rOOo42YW`
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balance 余额;差额;平衡 Q>Ct]JW&
balance sheet 资产负债表 y9mV6.r
bank 银行 AyQ5jkIE^{
bank account 银行账户,银行户头 oi`L ;w|]
bank statement 银行对账单 Q@}SR%p
barter transaction 易货交易,以物换物交易 I;}U/'RR>
basis of audit 审计依据 oaha5aWH
basis of preparation (会计报表的)编制基础 m
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book of account 账目,账簿 i;pg9Vw
borrowing 借款,贷款,借债 y#
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branch 分支,分支机构,分店 mNC?kp
brought forward (账户余额等的)承上年,承上期,承上页
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budget 预算 <Z t ]V`-
building 建筑物;大楼 Tp
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business conditions 业务情况,经营情况 X"3p/!W.4
business licence (企业等的)营业执照 Q.9,W=<6
business relation 业务关系 K'2N:.D:
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