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 lk
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审计词汇英汉对照 2d
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ability to continue as a going concern 持续经营能力 S?VKzVDB.S
acceptability 可接受性,可接受程度 ;z+}|>!
acceptable level of detection risk 检查风险的可接受水平 IH5^M74b
acceptance of engagement 接受委托 B+pLW/4
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accepting the engagement for the first time 首次接受委托 X gtn}7N.
access to asset 对资产的接触 F"3'~6
according to 根据,依据,依照 fGe"1MfU
account balance 账户余额 h,b_8g{!
account for 对……进行会计处理,核算;解释 t2rZ%[O
accounting 会计,会计学 Rz6
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accounting advisory serve 会计咨询服务 TB84}
accounting firm 会计师事务所 ((^vsKT
accounting information 会计信息,会计资料 0 wDhX
accounting period 会计期间 9F~5Ht
accounting policies 会计政策 I'N!j>5oX
accounting professional bodies 会计职业组织,会计职业团体 ?MFXZ/3(ba
accounting records 会计记录 ?`6Mfpvj96
accounting responsibility 会计责任 -_]Ceq/
accounting service 会计服务 :/RvtmW
accounting standards 会计准则 .SOCWznb
Accounting Standards for Business Enterprises 企业会计准则 T|
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accounting system 会计系统 P\z1fscnK
accounting treatment 会计处理 n,_9Eh#WD
accuracy 准确性,精确性 P*hYh5a
additional audit procedures 追加审计程序 h53G$Ol.
addressee 收件人,收信人 d(|4 +^>
Administration of State-owned Assets (the~) 国有资产管理局 s:z
administrative laws and regulations 行政法规 {Hvkn{{'
adverse impact 不利影响,负面影响 0}T56aD=!
adverse opinion 反对意见 O(_f&a
advisory group 咨询组,顾问组 s5MG#M 9
agency fee 代理费,代理费用 L},o;p:
aggregate 总计,合计为…… XjxI@VXzUV
alternation of document and record 变造文件和记录 h96<9L
alternative audit procedures 替代审计程序,备选审计程序 ^W^Y"0y9`
amend 修改,修订 .t{uzDM
amortisation 摊销 :X7O4?ww
analytical capacity 分析能力 <xH!
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analytical procedures 分析性程序 z:)*Aobwv
annual financial statements 年度会计报表,年度财务报表 l}#d
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appendix 附录,附表 |O"Pb`V+
applicable 适用的 '[HU!8F
applicable laws and regulations 适用的法规 g|4>S<uC
application systems 应用系统 *GdJ<B$
apply consistently 一贯地执行,一贯地实施 RL/5o"
appropriate 适当的,合适的; [D
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征用,挪用 dKw[#(m5v
appropriate authorization 适当的授权 FEBRUk6.h
appropriateness of audit evidence 审计证据的适当性 &hZ
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approval 批准,核准 ] xIgP%
assertion (会计报表上的)认定;确认 -;i:bE
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !L/.[:X
asset 资产,财产 eQqCRXx
asset restructuring 资产重组 =OKUSHu@V
assignment of duties 职责的划分 7&L8zl
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assistant 助理,助理人员 ?;w\CS^Qu
associated company 联属公司,联营公司 Dr}elR>~G=
association 联合,结合;协会,社团 +
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assumption 假设,假定 ^lK!tOeO
at a given date 在某一特定时日 'l-VWqR-
attestation 鉴证,公证 t!>0^['g4
attestation service 鉴证服务 OXX D}-t
audit adjustment 审计调整 yDpv+6(a
audit areas 审计领域 EvA8<o
audit conclusion 审计结论 +hlR
audit effectiveness 审计效果 &@PAv5iNf
audit efficiency 审计效率 v)*eLX$
audit engagement letter 审计业务约定书 (F:|tiV+
audit evidence 审计证据 !Uhc jfq`e
audit fee 审计费 x"Ij+~i{l
audit files 审计档案 s(MdjWw
audit findings 审计中发现的事项 CwO$EL:[`
audit implementation stage 审计实施阶段 E6- ~
audit mark 审计标识 i2LN`5k
audit materiality 审计重要性 e)F_zX
audit method 审计方法
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audit objective 审计目标,审计目的 V9`jq$
audit of financial statements 会计报表审计,财务报表审计 ^[2siG
audit opinion 审计意见 %r:4'$E7|
audit period 被审计期间,被审计年度 2D3mTpw
audit plan 审计计划 `_J>R
audit planning 编制审计计划,制定审计计划,审计计划 8yuTT^
audit planning stage 审计计划阶段 ya;(D 8x)
audit procedure 审计程序 1}CJ&
audit programme 审计程序表,具体审计计划 mDWRYIuN
audit report 审计报告 L|A1bxt
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,JJ1sf2A
audit report with a qualified opinion 有保留意见的审计报告 C"h7'+Kw
audit report with an adverse opinion 否定意见的审计报告 j~hvP
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audit report with dual dates 双重日期审计报告 6(q8y(.`
audit reporting stage 审计报告阶段 U8zs=tA
audit responsibility 审计责任 P;ZVv{mT
audit results 审计结果 Z>W&vDeuN
audit risk 审计风险 YsRq.9Mr
audit sampling 审计抽样 SQJ4}w>i
audit sampling techniques 审计抽样方法,审计抽样技术 ORfMp'uP=
audit strategies 审计策略 YD5mJ[1t"2
audit summary 审计总结,审计小结 4HGR-S/
audit team 审计小组 O*Z-3l
audit test 审计测试 tYUo;V
audit trail 审计轨迹 R>,_C7]u
audit work 审计工作 5N|hsfkx
audit working paper 审计工作底稿 [?)He} _L
audited financial statement 审计会计报表,已审计财务报表 !@
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Auditing Guidelines (the~) 审计规范指南 >V&GL{
auditing standards 审计准则 O+~@S~
audit-oriented working paper (审计)业务类工作底稿 &tlU.Whk+
authorisation 授权 m;u :_4
authorisation of transaction 交易的授权 =%;TVJk*a
availability 可获得性 Q+E)_5_sA
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balance 余额;差额;平衡 nA+gqY6 6|
balance sheet 资产负债表 byIP]7Ld
bank 银行 D#X&gE
bank account 银行账户,银行户头 {XLRrU!*
bank statement 银行对账单 nTz(
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barter transaction 易货交易,以物换物交易 LlbE]_Z!U%
basis of audit 审计依据 I"WmDC`1
basis of preparation (会计报表的)编制基础 Ntpw(E<$f
book of account 账目,账簿
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borrowing 借款,贷款,借债 +?0r%R%\
branch 分支,分支机构,分店 er>@- F7w
brought forward (账户余额等的)承上年,承上期,承上页 u9ue>I/
budget 预算 ~fz9PoC
building 建筑物;大楼 TnPx.mwK\
business conditions 业务情况,经营情况 } DkdF
business licence (企业等的)营业执照 z s[zB#
business relation 业务关系 !7Z?VEZ
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