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 Y)@mL~){
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审计词汇英汉对照 2#z 6= M~A
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ability to continue as a going concern 持续经营能力 K-Bf=7F,
acceptability 可接受性,可接受程度 >*ey
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acceptable level of detection risk 检查风险的可接受水平 \VL[,z=q.
acceptance of engagement 接受委托 2ye^mJ17
accepting the engagement for the first time 首次接受委托 fFD:E} >5
access to asset 对资产的接触 $~UQKv>
according to 根据,依据,依照 e%VJ:Dj
account balance 账户余额 l"%|VWZ{iq
account for 对……进行会计处理,核算;解释 ns_5|*'
accounting 会计,会计学 5ru&In&
accounting advisory serve 会计咨询服务 dI!x Ai
accounting firm 会计师事务所 8>.l4:`
accounting information 会计信息,会计资料 1
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accounting period 会计期间 &Mz3CC6
accounting policies 会计政策 8zew8I~s
accounting professional bodies 会计职业组织,会计职业团体 9g3J{pKcZ
accounting records 会计记录 j?Ki<MD1
accounting responsibility 会计责任 ]PVPt,c
accounting service 会计服务 x2B~1edf
accounting standards 会计准则 6
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Accounting Standards for Business Enterprises 企业会计准则 Uq/#\7/rL
accounting system 会计系统 (uG.s %I
accounting treatment 会计处理 jRN*W2]V
accuracy 准确性,精确性 srfFJX7*
additional audit procedures 追加审计程序 SX)giQLU
addressee 收件人,收信人 Vx_lI
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Administration of State-owned Assets (the~) 国有资产管理局 %FnaS
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administrative laws and regulations 行政法规 l,}{Y4\G
adverse impact 不利影响,负面影响 |ubDudzp
adverse opinion 反对意见 "@!z+x[8
advisory group 咨询组,顾问组 Y%9S4be
agency fee 代理费,代理费用 0'!v-`.
aggregate 总计,合计为…… )5Yv7x(K
alternation of document and record 变造文件和记录 O@[c*3]e
alternative audit procedures 替代审计程序,备选审计程序 '$u3i
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amend 修改,修订 yoTbIQ
amortisation 摊销 dj*%^cI
analytical capacity 分析能力 uG2(NwOL
analytical procedures 分析性程序 v)@EK6Nty
annual financial statements 年度会计报表,年度财务报表 }49X
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appendix 附录,附表 SdhdXVZ
applicable 适用的 hNB;29r~
applicable laws and regulations 适用的法规 kYBTmz}z
application systems 应用系统 'Im7^!-d
apply consistently 一贯地执行,一贯地实施 $Gb]
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appropriate 适当的,合适的; WT Pp/Nq'
征用,挪用 QjETu
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 <>GWSW
approval 批准,核准 f!;i$Oif
assertion (会计报表上的)认定;确认 }$u]aX<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 K7}EL|Kx
asset 资产,财产 g~_cYy
asset restructuring 资产重组 LLv~yS O
assignment of duties 职责的划分 ul~>eZ
assistant 助理,助理人员 bHcb+TR3
associated company 联属公司,联营公司 ay6G1\
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association 联合,结合;协会,社团 q[{q3-W
assumption 假设,假定 ]Po9a4w#
at a given date 在某一特定时日 DZ~w8v7V
attestation 鉴证,公证 RWmQP%A}aw
attestation service 鉴证服务 ey<u
audit adjustment 审计调整 )t={+^Xe
audit areas 审计领域 quc?]rb
audit conclusion 审计结论 k$kq|
audit effectiveness 审计效果 RC Fb&,51
audit efficiency 审计效率 f XxdOn.
audit engagement letter 审计业务约定书 ]d?`3{h9LD
audit evidence 审计证据 tr"iluwGc
audit fee 审计费 Z!=/[,b
audit files 审计档案 V ~w(^;o@
audit findings 审计中发现的事项 Nj||^k
audit implementation stage 审计实施阶段 8'J>@ uW
audit mark 审计标识 <4}zl'.
audit materiality 审计重要性 S!8eY `C.
audit method 审计方法 ?KpHvf'
audit objective 审计目标,审计目的 A<^IG+Q,B7
audit of financial statements 会计报表审计,财务报表审计 fV*x2g7w
audit opinion 审计意见 >FPE%X0+
audit period 被审计期间,被审计年度 !q~s-~d^
audit plan 审计计划 d.tjLeY
audit planning 编制审计计划,制定审计计划,审计计划 ~PaD _W#xP
audit planning stage 审计计划阶段 #*q`/O5n
audit procedure 审计程序 fI[tU(x
audit programme 审计程序表,具体审计计划 x3>K{
audit report 审计报告 UK+;/Mtg
audit report with a disclaimer of opinion 拒绝表示意见审计报告 yCkfAx8]
audit report with a qualified opinion 有保留意见的审计报告 N( E\
audit report with an adverse opinion 否定意见的审计报告 WwbExn<
audit report with dual dates 双重日期审计报告 iaXNf
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audit reporting stage 审计报告阶段 le yhiL<
audit responsibility 审计责任 o!L1Qrh
audit results 审计结果 O_0|Q@
audit risk 审计风险 z=<T[Uy
audit sampling 审计抽样 3B/ GcltfM
audit sampling techniques 审计抽样方法,审计抽样技术 NuI9"I/
audit strategies 审计策略 '#xxjhF^
audit summary 审计总结,审计小结 DbJ:KQ!*
audit team 审计小组 1g9Qvz3
audit test 审计测试
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audit trail 审计轨迹 ,e( |,u
audit work 审计工作 Lx,"jA/
audit working paper 审计工作底稿 ??12
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audited financial statement 审计会计报表,已审计财务报表 K"VphKvR
Auditing Guidelines (the~) 审计规范指南 +`9
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auditing standards 审计准则 )u ]J`.OA
audit-oriented working paper (审计)业务类工作底稿 k(<5tv d
authorisation 授权 }
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authorisation of transaction 交易的授权 rZ 9bz}K
availability 可获得性 sp0&"&5
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balance 余额;差额;平衡 5+rYk|*D+k
balance sheet 资产负债表 *XS@Ku
bank 银行 l"o@.C}f/
bank account 银行账户,银行户头 QZef
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bank statement 银行对账单 %d($\R-*O
barter transaction 易货交易,以物换物交易 2,pu
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basis of audit 审计依据 SPOg'
basis of preparation (会计报表的)编制基础 2/=CrK
book of account 账目,账簿 vi@a87w>
borrowing 借款,贷款,借债 GV6!`@<
branch 分支,分支机构,分店 `GC7o DL
brought forward (账户余额等的)承上年,承上期,承上页 5[`!\vCiZ
budget 预算 9X,dV7 yW
building 建筑物;大楼 _7~O>.
business conditions 业务情况,经营情况 LD: w
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business licence (企业等的)营业执照 #
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business relation 业务关系 ~/Aw[>_;
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