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 &kR +7
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审计词汇英汉对照 -ZTe#@J
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ability to continue as a going concern 持续经营能力 mv7><C
acceptability 可接受性,可接受程度 Hzr<i4Y=w9
acceptable level of detection risk 检查风险的可接受水平 :r?gD2q
acceptance of engagement 接受委托 Y\7>>
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accepting the engagement for the first time 首次接受委托 e rz9CX
access to asset 对资产的接触 tx$kD2
according to 根据,依据,依照 _:h
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account balance 账户余额 s}MD;V&
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account for 对……进行会计处理,核算;解释 ff.(X!
accounting 会计,会计学 ~F?vf@k
accounting advisory serve 会计咨询服务 pwg$% lv
accounting firm 会计师事务所 ].W)eMC*c(
accounting information 会计信息,会计资料 d|GQZAEJEt
accounting period 会计期间 ?2hS<qXX
accounting policies 会计政策 axJuJ`+Y
accounting professional bodies 会计职业组织,会计职业团体 m `"^d #
accounting records 会计记录 {Y>5 [gp
accounting responsibility 会计责任 =T73660
accounting service 会计服务 E5a1
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accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 XLEEd?Vct9
accounting system 会计系统 <Fkm7ME]
accounting treatment 会计处理 @Q!Jzw#B
accuracy 准确性,精确性 ;7id![KI4
additional audit procedures 追加审计程序 `Gct_6
addressee 收件人,收信人 tDW
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Administration of State-owned Assets (the~) 国有资产管理局 3[R<JrO
administrative laws and regulations 行政法规 }2WscxL
adverse impact 不利影响,负面影响 qJjXN+/D
adverse opinion 反对意见 iFJ2dFA
advisory group 咨询组,顾问组 Rne#z2Ok
agency fee 代理费,代理费用 @J`o
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aggregate 总计,合计为…… RCXm</
alternation of document and record 变造文件和记录 7Hghn"ol
alternative audit procedures 替代审计程序,备选审计程序 =fJDFg
amend 修改,修订 P$YY4|`
amortisation 摊销
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analytical capacity 分析能力 ?hqHTH:PU
analytical procedures 分析性程序 !+sC'/
annual financial statements 年度会计报表,年度财务报表 G`n|fuv
appendix 附录,附表 |u r/6{Oj1
applicable 适用的 eWKFs)C]
applicable laws and regulations 适用的法规 `Aa}q(}k
application systems 应用系统 pbfIO47ZC
apply consistently 一贯地执行,一贯地实施 #xUX1(
appropriate 适当的,合适的; ,g69 ?w
征用,挪用 8fV.NCyE
appropriate authorization 适当的授权 Rm@#GP`
appropriateness of audit evidence 审计证据的适当性 [v@3|@
approval 批准,核准 ~q5aMy d<
assertion (会计报表上的)认定;确认 #[ei/p
assessed level of control risk 对控制风险的评估,控制风险的评估水平 0c2O'&$au
asset 资产,财产 t>hoXn^-
asset restructuring 资产重组 ,;3bPjey
assignment of duties 职责的划分 _?]0b7X
assistant 助理,助理人员 ew13qpt)<L
associated company 联属公司,联营公司 1
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association 联合,结合;协会,社团 fwF&V^Dy
assumption 假设,假定 ,6J{-Iu
at a given date 在某一特定时日 `w&A;fR!H
attestation 鉴证,公证 HbOLf
attestation service 鉴证服务 C VXz>oM
audit adjustment 审计调整 gGaA;YW1
audit areas 审计领域 .O yzM
audit conclusion 审计结论 'hoEdJ]t5
audit effectiveness 审计效果 JXx[e
audit efficiency 审计效率 g~7x+cu0
audit engagement letter 审计业务约定书 Wg!<V6}
audit evidence 审计证据 J-UqH3({Z,
audit fee 审计费 )r0XQa]@$
audit files 审计档案 1Yk!R9.
audit findings 审计中发现的事项 1"\^@qRv#
audit implementation stage 审计实施阶段 `4SwdW n
audit mark 审计标识 ut*sx9l
audit materiality 审计重要性
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audit method 审计方法 Exb?
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audit objective 审计目标,审计目的 C
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audit of financial statements 会计报表审计,财务报表审计 5cUz^ >
audit opinion 审计意见 '?Jz8iu-
audit period 被审计期间,被审计年度 ;i'mma_!
audit plan 审计计划 kTW[)
audit planning 编制审计计划,制定审计计划,审计计划 +=Y[RCXT
audit planning stage 审计计划阶段 r"
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audit procedure 审计程序 C8Oh]JF4d
audit programme 审计程序表,具体审计计划 h5o6G1ur
audit report 审计报告 H2jF=U"=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 XLgp.w;
audit report with a qualified opinion 有保留意见的审计报告 1!S*z^LGl
audit report with an adverse opinion 否定意见的审计报告 h@2YQgw`
audit report with dual dates 双重日期审计报告 gLss2i.r
audit reporting stage 审计报告阶段 p!o?2Lbiw
audit responsibility 审计责任 gcA,u)z}R
audit results 审计结果 yC:C
audit risk 审计风险 T5_/*`F
audit sampling 审计抽样 20,}T)}Tm
audit sampling techniques 审计抽样方法,审计抽样技术 Op_(10|
audit strategies 审计策略 S'_2o?fs
audit summary 审计总结,审计小结 6/dP)"a('
audit team 审计小组 9
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audit test 审计测试 y$K[ArqX
audit trail 审计轨迹 W^,(we
audit work 审计工作 )p`zN=t
audit working paper 审计工作底稿 'QdDXw5o
audited financial statement 审计会计报表,已审计财务报表 o)L)|
Auditing Guidelines (the~) 审计规范指南 l9Av@|
auditing standards 审计准则 &SW~4 {n:
audit-oriented working paper (审计)业务类工作底稿 K'c[r0Ew
authorisation 授权 9 gc0Ri[4m
authorisation of transaction 交易的授权 xFScj0Y
availability 可获得性 Aa`R40 yl
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balance 余额;差额;平衡 ;S?ei>Q
balance sheet 资产负债表 e9;5.m
bank 银行 ~f6Q
bank account 银行账户,银行户头 pf`vH`r
bank statement 银行对账单 n`X}&(O
barter transaction 易货交易,以物换物交易 ZK4d;oa",
basis of audit 审计依据 xU F5
basis of preparation (会计报表的)编制基础 STL+tLJ
book of account 账目,账簿 Rd;^ fBx
borrowing 借款,贷款,借债 x
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branch 分支,分支机构,分店 !!<H*9]+W;
brought forward (账户余额等的)承上年,承上期,承上页 [{q])P;
budget 预算 &a'mh
building 建筑物;大楼 #G]g
business conditions 业务情况,经营情况 <xlyk/
business licence (企业等的)营业执照 Y#zHw<<E
business relation 业务关系 $EnBigb!
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