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 q+LjWZ+O
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审计词汇英汉对照 qe\j$Cjy
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ability to continue as a going concern 持续经营能力 N
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acceptability 可接受性,可接受程度 J.O;c5wL
acceptable level of detection risk 检查风险的可接受水平 1` 9/[2z
acceptance of engagement 接受委托 q .?D{[2
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 >GZF\ER
according to 根据,依据,依照 2Jj`7VH>
account balance 账户余额 \>jK\j
account for 对……进行会计处理,核算;解释 uHwuw_eK`
accounting 会计,会计学 1lx\Pz@ol
accounting advisory serve 会计咨询服务 b!UT<:o
accounting firm 会计师事务所 NG b`f-:jw
accounting information 会计信息,会计资料 {O!fV<Vx 9
accounting period 会计期间 (T`x-wTl
accounting policies 会计政策 &f!!UZMt)
accounting professional bodies 会计职业组织,会计职业团体 X|.X4fs
accounting records 会计记录 W;0_@!?mr}
accounting responsibility 会计责任 8(S'g+p
accounting service 会计服务 g[Yok`e[
accounting standards 会计准则 |r3eq4$Am
Accounting Standards for Business Enterprises 企业会计准则 Rhr]ML
accounting system 会计系统 xi|iV1A
accounting treatment 会计处理 <Ojf&C^Z
accuracy 准确性,精确性 @Yt[%tOF+
additional audit procedures 追加审计程序 G.(9I~!
addressee 收件人,收信人 {qh`8
Administration of State-owned Assets (the~) 国有资产管理局 [.
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administrative laws and regulations 行政法规 4$y|z{[<
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adverse impact 不利影响,负面影响 u#}zNz#C5
adverse opinion 反对意见 KL -8Aj~
advisory group 咨询组,顾问组 XSZW9/I-(|
agency fee 代理费,代理费用 ."=Bx2
aggregate 总计,合计为…… /S|Pq!4<
alternation of document and record 变造文件和记录 Q OdvzVy<
alternative audit procedures 替代审计程序,备选审计程序 ^mG-O
amend 修改,修订 a0.)zgWr
amortisation 摊销 >\VZ9bP<
analytical capacity 分析能力 Zb}=?fcL;@
analytical procedures 分析性程序 ~IlgcCF
annual financial statements 年度会计报表,年度财务报表 \N;s@j W
appendix 附录,附表 jIuE1ve
applicable 适用的 }.e*=/"MB
applicable laws and regulations 适用的法规 "*TnkFTR
application systems 应用系统 EP{y?+E2
apply consistently 一贯地执行,一贯地实施 "esV#%:#J
appropriate 适当的,合适的; 4J_18.JHP
征用,挪用 |ukEnjI`u
appropriate authorization 适当的授权 )%UO@4
appropriateness of audit evidence 审计证据的适当性 jQ`cfE$sV
approval 批准,核准 kbOo;<X9A
assertion (会计报表上的)认定;确认 aIJ[K
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !&! sn"yD
asset 资产,财产 ;l~gA |A
asset restructuring 资产重组 q
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assignment of duties 职责的划分 PBkKn3P3
assistant 助理,助理人员 ;2&(]1X
associated company 联属公司,联营公司 !_zmm$bR
association 联合,结合;协会,社团 [?]s((A~B
assumption 假设,假定 }X}fX#[
at a given date 在某一特定时日 a}%>i~v<
attestation 鉴证,公证 -S9$C*t
attestation service 鉴证服务 BcA:M\dK%
audit adjustment 审计调整 ~0ZP%1.B3
audit areas 审计领域 &{l?j>|TM
audit conclusion 审计结论 C;STJrew
audit effectiveness 审计效果 T4w`I;&v
audit efficiency 审计效率 .PxtcC.K
audit engagement letter 审计业务约定书 ?l
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audit evidence 审计证据 ].`i`.T
audit fee 审计费 Tpkm\_
audit files 审计档案 _H@S(!
audit findings 审计中发现的事项 C3WqUf<8`{
audit implementation stage 审计实施阶段 Jfo#IRC
audit mark 审计标识 ar>S_VW*
audit materiality 审计重要性 oXb}6YC
audit method 审计方法 6(X(f;MEl
audit objective 审计目标,审计目的 +dIg&}Tr
audit of financial statements 会计报表审计,财务报表审计 C\
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audit opinion 审计意见 H?^Poe(=(
audit period 被审计期间,被审计年度 %0= |WnF-
audit plan 审计计划 8Cwg
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audit planning 编制审计计划,制定审计计划,审计计划 keCM}V`?"
audit planning stage 审计计划阶段 eV}Ow`~I5
audit procedure 审计程序 2z&HT SI
audit programme 审计程序表,具体审计计划 7e>n{rl
audit report 审计报告 xUzfBn
audit report with a disclaimer of opinion 拒绝表示意见审计报告 &o:wSe
audit report with a qualified opinion 有保留意见的审计报告 * UBU?
audit report with an adverse opinion 否定意见的审计报告 |)yO]pB:
audit report with dual dates 双重日期审计报告 IQY\L@"
audit reporting stage 审计报告阶段 &5c)qap;n
audit responsibility 审计责任 XeJx/'9o{
audit results 审计结果 6YYZ S2
audit risk 审计风险
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audit sampling 审计抽样 @
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audit sampling techniques 审计抽样方法,审计抽样技术 l}K{=%U>7
audit strategies 审计策略 K^?/
audit summary 审计总结,审计小结 ;S2^f;q~$
audit team 审计小组 m03;'Nj'7#
audit test 审计测试 exZa:9 sp
audit trail 审计轨迹 E*j)gj9
audit work 审计工作 M)(
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audit working paper 审计工作底稿 SUHyg/|F
audited financial statement 审计会计报表,已审计财务报表 3Sf<oYF
Auditing Guidelines (the~) 审计规范指南 `epO/Uu\~u
auditing standards 审计准则 x>Q\j>^
audit-oriented working paper (审计)业务类工作底稿 Pr<.ld\
authorisation 授权 S0,p:Wey
authorisation of transaction 交易的授权 $hn#T#J3
availability 可获得性 Ry r2
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balance 余额;差额;平衡 =P-kb^ s
balance sheet 资产负债表 vRYfB{~
bank 银行 M7BJ$fA0E
bank account 银行账户,银行户头 DF P0WXbOE
bank statement 银行对账单 k7'B5zVd
barter transaction 易货交易,以物换物交易 Mb"i}Yt{
basis of audit 审计依据 %9uLxC;
basis of preparation (会计报表的)编制基础 \Om.pOz
book of account 账目,账簿 r`HtN{
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borrowing 借款,贷款,借债 IBo)fE\O
branch 分支,分支机构,分店 OZB(4{vnyC
brought forward (账户余额等的)承上年,承上期,承上页 7GB>m}7
budget 预算 U#G0
building 建筑物;大楼 Zu,rf9LMj
business conditions 业务情况,经营情况 LlrUJ-uC7
business licence (企业等的)营业执照 :Fm;0R@/k
business relation 业务关系
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