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
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审计词汇英汉对照 .;
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ability to continue as a going concern 持续经营能力 j5$GFi\kB
acceptability 可接受性,可接受程度 @N@F,~[RR2
acceptable level of detection risk 检查风险的可接受水平 YHXLv#8
acceptance of engagement 接受委托 i^msjA
accepting the engagement for the first time 首次接受委托 YJeyIYCs<
access to asset 对资产的接触 d+eZub94U
according to 根据,依据,依照 6gL-OJNo
account balance 账户余额 7gF"=7{-
account for 对……进行会计处理,核算;解释 (Z]HX@"{J
accounting 会计,会计学
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accounting advisory serve 会计咨询服务 Mkxi~p%<r
accounting firm 会计师事务所 I:98 $ r$
accounting information 会计信息,会计资料 $g0+,ll[6
accounting period 会计期间 L{-LX=G^
accounting policies 会计政策 saf&dd
accounting professional bodies 会计职业组织,会计职业团体 KLW n?`
accounting records 会计记录 w >; L{
accounting responsibility 会计责任 =q7Z
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accounting service 会计服务 >$WQxbwM(
accounting standards 会计准则 tBbOY}.VD
Accounting Standards for Business Enterprises 企业会计准则 (t+;O;
accounting system 会计系统 %QmxA
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accounting treatment 会计处理 w8S!%abl1
accuracy 准确性,精确性 kR CQv-*
additional audit procedures 追加审计程序 s$ENFp7P
addressee 收件人,收信人 !>,m&O-x
Administration of State-owned Assets (the~) 国有资产管理局 'xY@ x-o
administrative laws and regulations 行政法规 Fb`a~c~s
adverse impact 不利影响,负面影响 CC=d I
adverse opinion 反对意见 ^!<dgBNj
advisory group 咨询组,顾问组 O/s$SX%g
agency fee 代理费,代理费用 :}8Z@H!KkY
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 IYn]U4P.
alternative audit procedures 替代审计程序,备选审计程序 \MC-4Yz
amend 修改,修订 g[RI.&?
amortisation 摊销 l/TjQ*
analytical capacity 分析能力 U4f5xUY0)
analytical procedures 分析性程序 ZYU=\
annual financial statements 年度会计报表,年度财务报表 a7zcIwk
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appendix 附录,附表 !U9|x\BqJ2
applicable 适用的 B~]5$-
applicable laws and regulations 适用的法规 kft#R#m
application systems 应用系统 @AHm!9?o
apply consistently 一贯地执行,一贯地实施 3$.deYa$R
appropriate 适当的,合适的; ^k5ll=}
征用,挪用 |F,R&<2
appropriate authorization 适当的授权 "Ve.cP,7(
appropriateness of audit evidence 审计证据的适当性 5pr"d@.
approval 批准,核准 J;_}lF9d@
assertion (会计报表上的)认定;确认 m8'C_U^89
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \$0F-=w`8
asset 资产,财产 1XM^8 .;
asset restructuring 资产重组 NH$r
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assignment of duties 职责的划分 5^']+5_vb
assistant 助理,助理人员 Tc8un.
associated company 联属公司,联营公司 kB?al#`
association 联合,结合;协会,社团 w0w G-R ?
assumption 假设,假定 m'P1BLk
at a given date 在某一特定时日 O"Ku1t!
attestation 鉴证,公证 Eskb9^A
attestation service 鉴证服务 ?\C"YG69T
audit adjustment 审计调整 y_\p=0t8
audit areas 审计领域 ,0x y\u
audit conclusion 审计结论 pw7[y^[Qg
audit effectiveness 审计效果 Ee`1F#c
audit efficiency 审计效率 PV|uPuz
audit engagement letter 审计业务约定书 f|O{#AC
audit evidence 审计证据 mM`wITy
audit fee 审计费 \j&^aAp r
audit files 审计档案 m[j70jYe
audit findings 审计中发现的事项 foJdu+^
audit implementation stage 审计实施阶段 Neg,qOt
audit mark 审计标识 bh^LIU
audit materiality 审计重要性 ^i:`ZfA#
audit method 审计方法 1V8-^
audit objective 审计目标,审计目的 ()~pY!)1/
audit of financial statements 会计报表审计,财务报表审计 TMYd47
audit opinion 审计意见 ?LvCR_D:
audit period 被审计期间,被审计年度 w)Covz'uf
audit plan 审计计划 y|'SXM
audit planning 编制审计计划,制定审计计划,审计计划 )M)7"PC
audit planning stage 审计计划阶段 d&Ef"H
audit procedure 审计程序 s
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audit programme 审计程序表,具体审计计划 |SyMngIY
audit report 审计报告 L!=QR8?@E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 76u&EG%
audit report with a qualified opinion 有保留意见的审计报告 _i/t?7
audit report with an adverse opinion 否定意见的审计报告 4;2< ^[M
audit report with dual dates 双重日期审计报告 7Hm3;P.
audit reporting stage 审计报告阶段 oWYmj=D~2z
audit responsibility 审计责任 y@\V+
audit results 审计结果 Q+YRf3$
audit risk 审计风险 jQ:OKh<Y
audit sampling 审计抽样 r$2P;Cxj
audit sampling techniques 审计抽样方法,审计抽样技术 xQUu|gtL4
audit strategies 审计策略 tK
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audit summary 审计总结,审计小结 K_dOq68_
audit team 审计小组 O%FPS=
audit test 审计测试 J>/w5$h5
audit trail 审计轨迹 _-EyT
audit work 审计工作 L'u\w
audit working paper 审计工作底稿 jYe'V#5S#
audited financial statement 审计会计报表,已审计财务报表 mauI42
Auditing Guidelines (the~) 审计规范指南 Q=]w !I\
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 rwGKfoKI
authorisation 授权
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authorisation of transaction 交易的授权 V,$0p1?J
availability 可获得性 je!-J8{
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balance 余额;差额;平衡 b[`Yi1^]%g
balance sheet 资产负债表 )b:7-}d
bank 银行 ayiu,DXx
bank account 银行账户,银行户头 rb|U;)C
bank statement 银行对账单 zzxGAVu
barter transaction 易货交易,以物换物交易 K"r*M.P>
basis of audit 审计依据 E2m8UBS
basis of preparation (会计报表的)编制基础 kkQVNphc
book of account 账目,账簿 )a-Du$kd
borrowing 借款,贷款,借债 92 [;Y
branch 分支,分支机构,分店 nJo`B4'U
brought forward (账户余额等的)承上年,承上期,承上页 Z4lO?S
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budget 预算 /Z$&pqs!
building 建筑物;大楼 ({q?d[q[
business conditions 业务情况,经营情况 %HL*c=
business licence (企业等的)营业执照 7(5
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business relation 业务关系 g[3)P+
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