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 *_!nil 3(i
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审计词汇英汉对照 -iR}kP|
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ability to continue as a going concern 持续经营能力 I
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acceptability 可接受性,可接受程度 }cn46L%/
acceptable level of detection risk 检查风险的可接受水平 "|{NRIE
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 dPc*!xrq
access to asset 对资产的接触 Mi%i_T^i
according to 根据,依据,依照 FDbb/6ku
account balance 账户余额 IGV @tI
account for 对……进行会计处理,核算;解释 9s>q
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accounting 会计,会计学 [ %cW ?@
accounting advisory serve 会计咨询服务 ZNuz%VO
accounting firm 会计师事务所 sX.L
accounting information 会计信息,会计资料 lG I1LUo
accounting period 会计期间 9.{u2a\
accounting policies 会计政策 A5S9F8Q
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accounting professional bodies 会计职业组织,会计职业团体 GPONCL8(0
accounting records 会计记录 ai)S:2
accounting responsibility 会计责任 q6bi{L@/R
accounting service 会计服务
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accounting standards 会计准则 $5yH(Z[[
Accounting Standards for Business Enterprises 企业会计准则 |L}zB,
accounting system 会计系统 x4r8^,K3Zn
accounting treatment 会计处理 |]1-ck!
accuracy 准确性,精确性 JR8 b[Oj.S
additional audit procedures 追加审计程序 "1FPe63\*O
addressee 收件人,收信人 (OwAhjHE
Administration of State-owned Assets (the~) 国有资产管理局 {F6>XuS=u
administrative laws and regulations 行政法规 9utiev~3
adverse impact 不利影响,负面影响 VgD z:j
adverse opinion 反对意见 )_k"_VVcC
advisory group 咨询组,顾问组 IFcxyp
agency fee 代理费,代理费用 VG0Ty;bV
aggregate 总计,合计为…… G0oY`WXOB
alternation of document and record 变造文件和记录 7I;x
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alternative audit procedures 替代审计程序,备选审计程序 5\gL+qM0
amend 修改,修订 9>yLSM,!rS
amortisation 摊销
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analytical capacity 分析能力 4QC"|<
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analytical procedures 分析性程序 gqV66xmJ3
annual financial statements 年度会计报表,年度财务报表 )9I>y2WU~
appendix 附录,附表 m?'H7cFR
applicable 适用的 U_i%@{
applicable laws and regulations 适用的法规 ZKy)F-yX
application systems 应用系统 }(k#,&Fv`
apply consistently 一贯地执行,一贯地实施 kW#,o 9f\
appropriate 适当的,合适的; l/1u>'
征用,挪用 `B6*wE-|
appropriate authorization 适当的授权 eRU0gvgLu"
appropriateness of audit evidence 审计证据的适当性 ;wo
approval 批准,核准 ,)/gy)~#
assertion (会计报表上的)认定;确认 =^8*]/k
assessed level of control risk 对控制风险的评估,控制风险的评估水平 701a%Jq_2
asset 资产,财产 ;;e\"%}@=q
asset restructuring 资产重组 BIGln`;,f
assignment of duties 职责的划分 rQmDpoy =
assistant 助理,助理人员 jz,Mm,Gi
associated company 联属公司,联营公司 :btb|^C
association 联合,结合;协会,社团 I|zak](HU
assumption 假设,假定 PD #9
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at a given date 在某一特定时日 -#<6
attestation 鉴证,公证 Lzmdy0!'
attestation service 鉴证服务 # &zM.O1Q
audit adjustment 审计调整 ?*DM|hzOi
audit areas 审计领域 $HgBzZ7A2
audit conclusion 审计结论 kw)("SQ
audit effectiveness 审计效果 gJa48
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audit efficiency 审计效率 %+ln_lgD:
audit engagement letter 审计业务约定书 LGnb"ZN
audit evidence 审计证据 yP$@~L[!
audit fee 审计费 T_t5Tg~i[N
audit files 审计档案 5OEo(&
audit findings 审计中发现的事项 Nq]8p =e
audit implementation stage 审计实施阶段 a ?D]]0%
audit mark 审计标识 pK` 1pfih
audit materiality 审计重要性 grD[7;1~:)
audit method 审计方法 *vy^=Yea
audit objective 审计目标,审计目的 !8g419Yg
audit of financial statements 会计报表审计,财务报表审计 ~6{iQZa1Y
audit opinion 审计意见 Z2n
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audit period 被审计期间,被审计年度 #jrtsv]
audit plan 审计计划 s;brs}
audit planning 编制审计计划,制定审计计划,审计计划 \c')9g@
audit planning stage 审计计划阶段 G^r`)ND
audit procedure 审计程序 rR Kbs@1M
audit programme 审计程序表,具体审计计划 $4>(}
audit report 审计报告 8y:/!r
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 { 6
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audit report with a qualified opinion 有保留意见的审计报告 Vz.G!*>Dg
audit report with an adverse opinion 否定意见的审计报告 Zv]'9,cbk
audit report with dual dates 双重日期审计报告 4^r4O#
audit reporting stage 审计报告阶段 V}3'0
audit responsibility 审计责任
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audit results 审计结果 [^Z)f<l
audit risk 审计风险 Clz.
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audit sampling 审计抽样 gB
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audit sampling techniques 审计抽样方法,审计抽样技术 In[rxT~K}Q
audit strategies 审计策略 @h&:xA56
audit summary 审计总结,审计小结 4nsc`Hu
audit team 审计小组 D\:dn
audit test 审计测试
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audit trail 审计轨迹 yj$$k~@
audit work 审计工作 C/$bgK[ev
audit working paper 审计工作底稿
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audited financial statement 审计会计报表,已审计财务报表 jgvzp
Auditing Guidelines (the~) 审计规范指南 awXK9}.
auditing standards 审计准则 xzi_u.iOP
audit-oriented working paper (审计)业务类工作底稿 RWg'W,v=!
authorisation 授权 noNJ+0S
authorisation of transaction 交易的授权 {EfA#{x
availability 可获得性 ,.kJF4s&
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balance 余额;差额;平衡 Y/x>wNW
balance sheet 资产负债表 {MRXKnm;e
bank 银行 $7QGi|W*k
bank account 银行账户,银行户头 HNRAtRvnY
bank statement 银行对账单 {q/;G!ON.S
barter transaction 易货交易,以物换物交易 e#U@n
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basis of audit 审计依据 uTdx`>M,O
basis of preparation (会计报表的)编制基础 7|HIl=
book of account 账目,账簿 _/czH<
borrowing 借款,贷款,借债 E<ILZpP
branch 分支,分支机构,分店 {#.<hPXn
brought forward (账户余额等的)承上年,承上期,承上页 cR{F|0X
budget 预算 qfkdQ/fP
building 建筑物;大楼 BTzBT%mP
business conditions 业务情况,经营情况 PNo9.-@G
business licence (企业等的)营业执照
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business relation 业务关系 {2%'=v
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