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 txF)R[dZK
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审计词汇英汉对照 19 h7 M
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ability to continue as a going concern 持续经营能力 _xgF?#
acceptability 可接受性,可接受程度 X[L6Av
acceptable level of detection risk 检查风险的可接受水平 DNsDEU
acceptance of engagement 接受委托 C$X
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accepting the engagement for the first time 首次接受委托 N3P!<J/tc
access to asset 对资产的接触 +y!B`'J
according to 根据,依据,依照 g8 (zvG;Y
account balance 账户余额 %w
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account for 对……进行会计处理,核算;解释 IUX~dO
accounting 会计,会计学 mZ;W$y SO
accounting advisory serve 会计咨询服务 @\[UZVmBw
accounting firm 会计师事务所 ld~8g,
accounting information 会计信息,会计资料 ?Ji.bnfK
accounting period 会计期间 EleK*l
accounting policies 会计政策 DKV^c'
accounting professional bodies 会计职业组织,会计职业团体 0qXkWGB
accounting records 会计记录 <V P@#
accounting responsibility 会计责任 I!(.tu6u6c
accounting service 会计服务 ?b',kN,(
accounting standards 会计准则 P8DT2|Z6f]
Accounting Standards for Business Enterprises 企业会计准则 [
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accounting system 会计系统 +PC<#
accounting treatment 会计处理 rbP"
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accuracy 准确性,精确性 ,E]u[7A
additional audit procedures 追加审计程序 jr@u
addressee 收件人,收信人 $y!k)"k
Administration of State-owned Assets (the~) 国有资产管理局 {I s?>m4
administrative laws and regulations 行政法规 '}a[9v76
adverse impact 不利影响,负面影响 (k?,+jnR
adverse opinion 反对意见 A1xY8?#?~c
advisory group 咨询组,顾问组 ]?P9M<0PM
agency fee 代理费,代理费用 qzv$E;zAl
aggregate 总计,合计为…… zx7*Bnu0
alternation of document and record 变造文件和记录 *u
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alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订
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amortisation 摊销
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analytical capacity 分析能力 <UJgl{-
analytical procedures 分析性程序 iE}jilU
annual financial statements 年度会计报表,年度财务报表 uVoM2n?D%^
appendix 附录,附表 HR'r~ #j
applicable 适用的 owA3>E5t&
applicable laws and regulations 适用的法规 x{u7# s1|/
application systems 应用系统 o[AQ
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apply consistently 一贯地执行,一贯地实施 E.v~<[g
appropriate 适当的,合适的; &&e{ 9{R
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appropriate authorization 适当的授权 4]$cf:
appropriateness of audit evidence 审计证据的适当性 HjTK/x'_'L
approval 批准,核准 \m!swYy
assertion (会计报表上的)认定;确认 Gy36{*
assessed level of control risk 对控制风险的评估,控制风险的评估水平 3 wVN:g7
asset 资产,财产 n50XGv
asset restructuring 资产重组 ?' H);ou-p
assignment of duties 职责的划分 oD,f5Ci-
assistant 助理,助理人员
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associated company 联属公司,联营公司 Ij>x3L\-
association 联合,结合;协会,社团 Y7R"~IA$
assumption 假设,假定 8ID
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at a given date 在某一特定时日 84[T!cDk
attestation 鉴证,公证 kzCD>m
attestation service 鉴证服务 j3QpY9A
audit adjustment 审计调整 ;czMsHu0X
audit areas 审计领域 C)>
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audit conclusion 审计结论 w5"C<5^
audit effectiveness 审计效果 }S6Sz&)
audit efficiency 审计效率 IC}?oXs5G
audit engagement letter 审计业务约定书 _H|c_
audit evidence 审计证据 S5ka;g
audit fee 审计费 Oqzz9+
audit files 审计档案 $3](6
audit findings 审计中发现的事项 {HeIY2
audit implementation stage 审计实施阶段 &F"Mkyf
audit mark 审计标识 4cK6B)X
audit materiality 审计重要性 +~J
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audit method 审计方法 >`DbT:/<
audit objective 审计目标,审计目的 _xign 3
audit of financial statements 会计报表审计,财务报表审计 juuBLv
audit opinion 审计意见 tx;DMxN!W
audit period 被审计期间,被审计年度 WAiEINQ^)
audit plan 审计计划 HBYqqEO
audit planning 编制审计计划,制定审计计划,审计计划 KU[eY
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audit planning stage 审计计划阶段 1E!0N`E
audit procedure 审计程序 XJnDx 09h
audit programme 审计程序表,具体审计计划 :bMCmY
audit report 审计报告 #=R) s0j"
audit report with a disclaimer of opinion 拒绝表示意见审计报告 }*
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audit report with a qualified opinion 有保留意见的审计报告 TEOV>Tt
audit report with an adverse opinion 否定意见的审计报告 MP, l*wVd
audit report with dual dates 双重日期审计报告 ^\ &:'$f+8
audit reporting stage 审计报告阶段 Nd/iMV6V;
audit responsibility 审计责任 z^9Yoqog
audit results 审计结果 +=%13cA*U
audit risk 审计风险 pRmnS;*z&
audit sampling 审计抽样 z<rdxn,9
audit sampling techniques 审计抽样方法,审计抽样技术 k;:v~7VF
audit strategies 审计策略 xd8UdQ,lt
audit summary 审计总结,审计小结 F?'=iY<h
audit team 审计小组 ByeyUw
audit test 审计测试 N)A?*s'v~
audit trail 审计轨迹 (5?5? <
audit work 审计工作 l(9$s
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audit working paper 审计工作底稿 !o &+
audited financial statement 审计会计报表,已审计财务报表 9BB<.
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Auditing Guidelines (the~) 审计规范指南 xbrxh-gV
auditing standards 审计准则 <Fb3\T L
audit-oriented working paper (审计)业务类工作底稿 4*OL^\%
authorisation 授权 |E!()j=
authorisation of transaction 交易的授权 OxX{[|!`
availability 可获得性 c+AZ(6O?\
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balance 余额;差额;平衡 o7VNw8Bp
balance sheet 资产负债表 a8aEZ724
bank 银行 -yeQQ4b
bank account 银行账户,银行户头 HyXw^ +tsj
bank statement 银行对账单 ~c[}%Ir>
barter transaction 易货交易,以物换物交易 PEZElB;
basis of audit 审计依据 I.tJ4
basis of preparation (会计报表的)编制基础 zvL&V
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book of account 账目,账簿 joDnjz=
borrowing 借款,贷款,借债 Ld? tVi
branch 分支,分支机构,分店 =<(:5ive
brought forward (账户余额等的)承上年,承上期,承上页 nL@
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budget 预算 4NbX!"0
building 建筑物;大楼 )eGGA6G
business conditions 业务情况,经营情况 ^4]#Ri=U
business licence (企业等的)营业执照 :SG9ygq'
business relation 业务关系 <Hhl=6op
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