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 |<:vY
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审计词汇英汉对照 #Q2Y&2`yGT
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ability to continue as a going concern 持续经营能力 zIh['^3.n
acceptability 可接受性,可接受程度 .Fdgb4>BXX
acceptable level of detection risk 检查风险的可接受水平 E\Rhz]G(
acceptance of engagement 接受委托 a)wJT`xu
accepting the engagement for the first time 首次接受委托 =EHUR'
access to asset 对资产的接触 zT!drq: x
according to 根据,依据,依照 i_j[?.?X}
account balance 账户余额 RhncBKm*M
account for 对……进行会计处理,核算;解释 -i0~]*
accounting 会计,会计学 j'A_'g'^
accounting advisory serve 会计咨询服务 vQ;Ex
accounting firm 会计师事务所 S:
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accounting information 会计信息,会计资料 mIK7p6
accounting period 会计期间
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accounting policies 会计政策 zd@m~V
accounting professional bodies 会计职业组织,会计职业团体 z6*X%6,8
accounting records 会计记录 Wf|Q$MHos
accounting responsibility 会计责任 Wk)OkIFR
accounting service 会计服务 |S_eDjF
accounting standards 会计准则 $<}$DH_Y
Accounting Standards for Business Enterprises 企业会计准则 OCNQvF~
accounting system 会计系统 ibj87K
accounting treatment 会计处理 ZrsBm_Rx
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 I}1NB3>^
addressee 收件人,收信人 #qK:J;Sn3
Administration of State-owned Assets (the~) 国有资产管理局 G3Z)Z)N
administrative laws and regulations 行政法规 k?+?v?I
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adverse impact 不利影响,负面影响 <g"{Wv: h
adverse opinion 反对意见 =ALTUV3/q
advisory group 咨询组,顾问组 <g$~1fa
agency fee 代理费,代理费用 YNQY4\(
aggregate 总计,合计为…… g:hjy@ w
alternation of document and record 变造文件和记录 37s0e;aF
alternative audit procedures 替代审计程序,备选审计程序 sB7#
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amend 修改,修订 [CQ+p!QZ
amortisation 摊销 'Gj3:-xqL
analytical capacity 分析能力 a
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analytical procedures 分析性程序 >
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annual financial statements 年度会计报表,年度财务报表 Fld=5B^}
appendix 附录,附表 3LOdj T
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applicable 适用的 )Y"+,$$>Y`
applicable laws and regulations 适用的法规 .P8&5i)'P,
application systems 应用系统 4h|c<-`>t
apply consistently 一贯地执行,一贯地实施 {*G9|#[/@
appropriate 适当的,合适的; F1*>y
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appropriate authorization 适当的授权 !|^|,"A)
appropriateness of audit evidence 审计证据的适当性 UtoT
approval 批准,核准 H?yK~bGQ
assertion (会计报表上的)认定;确认 ofm#'7P 0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 CsGx@\jN
asset 资产,财产 La`N PY_:>
asset restructuring 资产重组 H\ F:95
assignment of duties 职责的划分 Cd#(X@n
assistant 助理,助理人员 J')o|5S1N
associated company 联属公司,联营公司 @>,^":`#
association 联合,结合;协会,社团 */`ki;\A
assumption 假设,假定
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at a given date 在某一特定时日 ; ZA~p
attestation 鉴证,公证 e"{{ TcNk
attestation service 鉴证服务 V?6a8lJ
audit adjustment 审计调整 -r`.#c4
audit areas 审计领域 NG+GEqx
audit conclusion 审计结论 ]L5@,E4.
audit effectiveness 审计效果 3lrT3a3vV
audit efficiency 审计效率 glO ^yZ s
audit engagement letter 审计业务约定书 C0T;![/4A
audit evidence 审计证据 we;-~A5J
audit fee 审计费 <? q?Mn
audit files 审计档案 Cio
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audit findings 审计中发现的事项 rB
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audit implementation stage 审计实施阶段 s}vAS~~2L3
audit mark 审计标识 .s?L^Z^
audit materiality 审计重要性 _>&X\`D
audit method 审计方法 =W(Q34
audit objective 审计目标,审计目的 Acez'@z
audit of financial statements 会计报表审计,财务报表审计 ha]VWt%}
audit opinion 审计意见 zu_8># i-
audit period 被审计期间,被审计年度 XWBA^|-N
audit plan 审计计划 bQgc8/
audit planning 编制审计计划,制定审计计划,审计计划 3Z>Ux3[
audit planning stage 审计计划阶段 YL!P0o13r
audit procedure 审计程序 (nQ
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audit programme 审计程序表,具体审计计划 xG~P+n7t5$
audit report 审计报告 l!D}3jD
audit report with a disclaimer of opinion 拒绝表示意见审计报告 g2+2%6m0
audit report with a qualified opinion 有保留意见的审计报告 3#LlDC_WC
audit report with an adverse opinion 否定意见的审计报告 wON!MhA;
audit report with dual dates 双重日期审计报告 `'DmDg
audit reporting stage 审计报告阶段 Kg{+T`
audit responsibility 审计责任 {&&z-^
audit results 审计结果 =x/X:;)
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audit risk 审计风险 R$R *'l
audit sampling 审计抽样 IPS4C[v
audit sampling techniques 审计抽样方法,审计抽样技术 G<L;4nA)
audit strategies 审计策略 HY56"LZ$(}
audit summary 审计总结,审计小结 E^B'4
audit team 审计小组 &l}^iP'%!
audit test 审计测试 2=*H 8'k
audit trail 审计轨迹 {i;r
audit work 审计工作 )v'WWwXY>
audit working paper 审计工作底稿 \
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audited financial statement 审计会计报表,已审计财务报表 5?f ^Rz
Auditing Guidelines (the~) 审计规范指南 ^
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auditing standards 审计准则 )*u8/U
audit-oriented working paper (审计)业务类工作底稿 d-oMQGOklb
authorisation 授权 %Hu5K>ZNYp
authorisation of transaction 交易的授权 mVj9 ,q0
availability 可获得性 * `JYC
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balance 余额;差额;平衡 akmkyrz '&
balance sheet 资产负债表 K%t*8
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bank 银行 D,k6$`
bank account 银行账户,银行户头 J"0`%'*/
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 oh4E7yN
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 FnwJ+GTu
book of account 账目,账簿 Pd8![Z3
borrowing 借款,贷款,借债 S;Fi?M
branch 分支,分支机构,分店 l5~os>
brought forward (账户余额等的)承上年,承上期,承上页 y5vvu>nd
budget 预算 &5>K
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building 建筑物;大楼 W~)}xy
business conditions 业务情况,经营情况 N"Z{5A
business licence (企业等的)营业执照 hqD*z6aH
business relation 业务关系 P?%s
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