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 q0.!T0i
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审计词汇英汉对照 _{[6hf4p
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ability to continue as a going concern 持续经营能力 Od!)MQ*,
acceptability 可接受性,可接受程度 \|PiQy*_?
acceptable level of detection risk 检查风险的可接受水平 yXNr[7
acceptance of engagement 接受委托 Ac:`xk<
accepting the engagement for the first time 首次接受委托 @6;OF5VsQ
access to asset 对资产的接触 JW>k8QjyN
according to 根据,依据,依照 ;s+/'(*
account balance 账户余额 Y{}
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account for 对……进行会计处理,核算;解释 (TZK~+]@sb
accounting 会计,会计学 @%4
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accounting advisory serve 会计咨询服务 v;,W ^#`
accounting firm 会计师事务所 <.h7xZ
accounting information 会计信息,会计资料 NI?
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accounting period 会计期间 MBWoPK
accounting policies 会计政策 kckRHb
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accounting professional bodies 会计职业组织,会计职业团体 Kb; *"@LX
accounting records 会计记录 5CI{&E
accounting responsibility 会计责任 VVJ0?G
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accounting service 会计服务 f"Sp.'@
accounting standards 会计准则 j.=:S;
Accounting Standards for Business Enterprises 企业会计准则 *AH`ob}
accounting system 会计系统 ?C|'GkT
accounting treatment 会计处理 /YJo"\7
accuracy 准确性,精确性 u?,>yf.;s
additional audit procedures 追加审计程序 Ao K9=F}
addressee 收件人,收信人 W@
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Administration of State-owned Assets (the~) 国有资产管理局 \K$\-]N+
administrative laws and regulations 行政法规 [2@:jLth=
adverse impact 不利影响,负面影响 "6U0
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adverse opinion 反对意见 '\bokwsP
advisory group 咨询组,顾问组 EQyX!
agency fee 代理费,代理费用 #2]*qgA4
aggregate 总计,合计为…… e$9a9twl
alternation of document and record 变造文件和记录 a*p|Ij
alternative audit procedures 替代审计程序,备选审计程序 m` 1dB%;?
amend 修改,修订 A$2
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amortisation 摊销 [4"(\r\
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analytical capacity 分析能力 /stvNIEa
analytical procedures 分析性程序 vHi%UaD-y
annual financial statements 年度会计报表,年度财务报表 P'KA-4!
appendix 附录,附表 }3lG'Y#Kpy
applicable 适用的 WJ8i=MO67
applicable laws and regulations 适用的法规 @`[e1KQ
application systems 应用系统
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apply consistently 一贯地执行,一贯地实施 F_079~bJ
appropriate 适当的,合适的; Y -it3q'Z
征用,挪用 ?o(284sV3
appropriate authorization 适当的授权 S)hDsf.I
appropriateness of audit evidence 审计证据的适当性 d(^8#4
approval 批准,核准 []>rYZ9bv
assertion (会计报表上的)认定;确认 wR_mJMk_
assessed level of control risk 对控制风险的评估,控制风险的评估水平 a;[\ nCK
asset 资产,财产 SPqJ
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asset restructuring 资产重组 -nGcm"'6F
assignment of duties 职责的划分 b%lH=u
assistant 助理,助理人员 &4OOW;,?<
associated company 联属公司,联营公司 lw3H
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association 联合,结合;协会,社团 ;Z*rY?v
assumption 假设,假定 M6wH$!zRa
at a given date 在某一特定时日 c
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attestation 鉴证,公证 fr~Eb'8
attestation service 鉴证服务 HS|Gz3~
audit adjustment 审计调整 EMnz;/dMt
audit areas 审计领域 >_j(uw?u
audit conclusion 审计结论 <lzC|>BG
audit effectiveness 审计效果 SY
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audit efficiency 审计效率 %ddH4Q/p
audit engagement letter 审计业务约定书 {XU!p: x
audit evidence 审计证据 syu/"KY^!
audit fee 审计费 I'xc$f_+
audit files 审计档案 Rxdj}xy
audit findings 审计中发现的事项 /T6bc^nOW
audit implementation stage 审计实施阶段 Sfe[z=7S
audit mark 审计标识 i6yA>#^
audit materiality 审计重要性 @PM<pEve
audit method 审计方法 q:kGJxfaW
audit objective 审计目标,审计目的 4L>8RiiQE;
audit of financial statements 会计报表审计,财务报表审计 Q m
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audit opinion 审计意见 u^xnOVE
audit period 被审计期间,被审计年度 '=nmdqP
audit plan 审计计划 "d<ucj
audit planning 编制审计计划,制定审计计划,审计计划 <,$*(dX)(
audit planning stage 审计计划阶段 QyCrz{/
audit procedure 审计程序 +788aK,{#
audit programme 审计程序表,具体审计计划 ~Bl,_?CBr
audit report 审计报告 A$p&<#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 }Bv1fbD4U
audit report with a qualified opinion 有保留意见的审计报告 ="]lN
audit report with an adverse opinion 否定意见的审计报告 A< .5=E,/
audit report with dual dates 双重日期审计报告 ~6=6YP
audit reporting stage 审计报告阶段 8(j]=n6r
audit responsibility 审计责任 v8F{qT50
audit results 审计结果 0Y!"3bw|
audit risk 审计风险 u$tst_y-
audit sampling 审计抽样 M gP|'H3\
audit sampling techniques 审计抽样方法,审计抽样技术 `IlhLv
audit strategies 审计策略 hqeknTGsIn
audit summary 审计总结,审计小结 x
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audit team 审计小组 xJ<RQCW$
audit test 审计测试 cAN8'S(s1
audit trail 审计轨迹 @5&57R3>
audit work 审计工作 [;hkT
audit working paper 审计工作底稿 Z42q}Fhm*R
audited financial statement 审计会计报表,已审计财务报表 Q1Qw45$
Auditing Guidelines (the~) 审计规范指南 Q}Ah{H0C
auditing standards 审计准则 L+ew/I>:
audit-oriented working paper (审计)业务类工作底稿 E
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authorisation 授权 m\*ca3$
authorisation of transaction 交易的授权 EwcFxLa!F
availability 可获得性 &LI q?
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balance 余额;差额;平衡 *0oa2fz%
balance sheet 资产负债表 E`La
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bank 银行 t ^>07#z
bank account 银行账户,银行户头 2F
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bank statement 银行对账单 ~*1Z1aZ
barter transaction 易货交易,以物换物交易 :*g$@T
basis of audit 审计依据 +)h# !/
basis of preparation (会计报表的)编制基础 /T
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book of account 账目,账簿 l9/}fMi
borrowing 借款,贷款,借债 _"F=4`lJ
branch 分支,分支机构,分店 IM6n\EZ^
brought forward (账户余额等的)承上年,承上期,承上页 KUPQ6v }
budget 预算 dH0>lV
building 建筑物;大楼 f
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business conditions 业务情况,经营情况 [jNVk3
business licence (企业等的)营业执照 D*46,>Tv
business relation 业务关系 k~;~i)Eg
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