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 /1R` E9
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审计词汇英汉对照 :q,tmk h
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ability to continue as a going concern 持续经营能力 YdNmnB%J
acceptability 可接受性,可接受程度 uDXRw*rTv
acceptable level of detection risk 检查风险的可接受水平 RNB ha&
acceptance of engagement 接受委托 :Lze8oY(D}
accepting the engagement for the first time 首次接受委托 `X ;2lgL
access to asset 对资产的接触 eod-N}o
according to 根据,依据,依照 -"Hy%wE
account balance 账户余额 }:2GD0Ru
account for 对……进行会计处理,核算;解释 J52- qR/
accounting 会计,会计学 d2XSw>
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 !<2%N3l
accounting information 会计信息,会计资料 #)hJ.0~3
accounting period 会计期间 -U#e
accounting policies 会计政策 {, `)
accounting professional bodies 会计职业组织,会计职业团体 u>W:SM
accounting records 会计记录 (^4V]N&
accounting responsibility 会计责任 D?:AHj%gW
accounting service 会计服务 c. ;}e:)s
accounting standards 会计准则 G34fxhh
Accounting Standards for Business Enterprises 企业会计准则 eW>Y*l%B
accounting system 会计系统 "fTW2D74
accounting treatment 会计处理 JNZ O7s
accuracy 准确性,精确性 LWp#i8,
additional audit procedures 追加审计程序 1?}5.*j<
addressee 收件人,收信人 w%L::Z4
Administration of State-owned Assets (the~) 国有资产管理局 _cw~N
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administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 EiP#xjn?c
adverse opinion 反对意见 )ir*\<6Y=
advisory group 咨询组,顾问组 [9U::
agency fee 代理费,代理费用 ;#jE??E/:
aggregate 总计,合计为…… *t3uj
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 "q,.O5q}Y
amend 修改,修订 dNg5#?mzT5
amortisation 摊销 Hk8pKpn3
analytical capacity 分析能力 ?\7$63gBH
analytical procedures 分析性程序 VQ,;~^Td
annual financial statements 年度会计报表,年度财务报表 Y)oF;ko:
appendix 附录,附表 Dq:>]4%
applicable 适用的 z
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applicable laws and regulations 适用的法规 V0ig#?]
application systems 应用系统 \p%,g&^ x
apply consistently 一贯地执行,一贯地实施 |k ]{WCD]
appropriate 适当的,合适的; 4ZAnq{nR4
征用,挪用 ,6iX
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appropriate authorization 适当的授权 U6/$CH<pe
appropriateness of audit evidence 审计证据的适当性 ZS\~GQbG
approval 批准,核准 %{*A@jQsg
assertion (会计报表上的)认定;确认 aI'MVKwMk
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )=]u]7p}
asset 资产,财产 2YV*U_\L
asset restructuring 资产重组 P/e6b
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assignment of duties 职责的划分 (+w>hCI
assistant 助理,助理人员 F
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associated company 联属公司,联营公司 e*?@6E
association 联合,结合;协会,社团 5_\+8A*
assumption 假设,假定 fDU_eyt/Z'
at a given date 在某一特定时日 p}:"@6
attestation 鉴证,公证 io1hUZ
attestation service 鉴证服务 #i1z&b#@
audit adjustment 审计调整 nQ5N\RAZ
audit areas 审计领域 Q%Fa1h:2&
audit conclusion 审计结论 (- QvlpZ
audit effectiveness 审计效果 &4R-5i2a
audit efficiency 审计效率 h:3^FV
audit engagement letter 审计业务约定书 % r>v^1Vo
audit evidence 审计证据 )U5Ba^"fI
audit fee 审计费 }3DZ`8u
audit files 审计档案 \]y /EOT
audit findings 审计中发现的事项 t 8,VR FV
audit implementation stage 审计实施阶段 \zMx~-2oN
audit mark 审计标识 (aTpBXGr=
audit materiality 审计重要性 |[B JZ
audit method 审计方法 %m5&Y01
audit objective 审计目标,审计目的 &o]ic(74c?
audit of financial statements 会计报表审计,财务报表审计 u P&<
audit opinion 审计意见 C>gC99
audit period 被审计期间,被审计年度 ucwUeRw,
audit plan 审计计划 &RL
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audit planning 编制审计计划,制定审计计划,审计计划 N}rc3d#
audit planning stage 审计计划阶段 fUV;3du
audit procedure 审计程序 La9:qpj
audit programme 审计程序表,具体审计计划 H
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audit report 审计报告 `vc?*"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 'irHpN6n
audit report with a qualified opinion 有保留意见的审计报告 >)6d~
audit report with an adverse opinion 否定意见的审计报告 sG K7Uy
audit report with dual dates 双重日期审计报告 cI/Puh^3
audit reporting stage 审计报告阶段 t8_i[Hw6D
audit responsibility 审计责任 *:tfz*FG$G
audit results 审计结果 _p^&]eQ+k#
audit risk 审计风险 NS3qNj
audit sampling 审计抽样 FNy-&{P2
audit sampling techniques 审计抽样方法,审计抽样技术 h(MNH6B1
audit strategies 审计策略 L[aA4`
audit summary 审计总结,审计小结 l37)
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audit team 审计小组 1}XESAX;0
audit test 审计测试 t}x^*I$*
audit trail 审计轨迹 mF`%Z~}b
audit work 审计工作 8d|#W
audit working paper 审计工作底稿 K^f&+`v6_
audited financial statement 审计会计报表,已审计财务报表 <R.Ipyt.
Auditing Guidelines (the~) 审计规范指南 7:Be.(a
auditing standards 审计准则 %RD%AliO}K
audit-oriented working paper (审计)业务类工作底稿 jk9/EmV*r
authorisation 授权 *h)|Ks
authorisation of transaction 交易的授权 DNmP> ~
availability 可获得性 !'f.g|a
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balance 余额;差额;平衡 &T&>4I!'M
balance sheet 资产负债表 xI(t!aYp
bank 银行 Ds@nuQ
bank account 银行账户,银行户头 "^&Te%x_b
bank statement 银行对账单 R
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barter transaction 易货交易,以物换物交易 yDmx)^En
basis of audit 审计依据 wG}R
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basis of preparation (会计报表的)编制基础 ]3&BLq
book of account 账目,账簿 8L _]_
borrowing 借款,贷款,借债 o%_Hmd;_'
branch 分支,分支机构,分店 Uxb>)36I
brought forward (账户余额等的)承上年,承上期,承上页 +5xk6RP
budget 预算 LnlDCbF;!
building 建筑物;大楼 HBiUp$(mB
business conditions 业务情况,经营情况 1|/-Ff"1@
business licence (企业等的)营业执照 G/y;o3/[Z
business relation 业务关系
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