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 {kR#p %E]
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审计词汇英汉对照 v"Es*-{B
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ability to continue as a going concern 持续经营能力 &6nWzF
acceptability 可接受性,可接受程度 [S!/E4>['
acceptable level of detection risk 检查风险的可接受水平 Z4
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acceptance of engagement 接受委托 *u;Iw{.{
accepting the engagement for the first time 首次接受委托 .U]-j\
access to asset 对资产的接触 Wg]Qlw`\|
according to 根据,依据,依照 dDLeSz$b
account balance 账户余额 t\7[f >
account for 对……进行会计处理,核算;解释 ye5&)d"fa(
accounting 会计,会计学 sLxc(d'A
accounting advisory serve 会计咨询服务 ER.}CM6{[
accounting firm 会计师事务所 f(MO_Sj]
accounting information 会计信息,会计资料 k~w*W X'
accounting period 会计期间 HLG"a3tt
accounting policies 会计政策 aAUvlb
accounting professional bodies 会计职业组织,会计职业团体 +T
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accounting records 会计记录 -e:`|(Mo
accounting responsibility 会计责任 >pe.oxY
accounting service 会计服务 c\AfaK^KF
accounting standards 会计准则 C]A.i2o8
Accounting Standards for Business Enterprises 企业会计准则 A2Gevj?F$
accounting system 会计系统 [Z$[rOF
accounting treatment 会计处理 3)ywX&4"L
accuracy 准确性,精确性 _xhax+,! ~
additional audit procedures 追加审计程序 @E
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addressee 收件人,收信人 YNi.SXH
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 $6SW;d+>n
adverse impact 不利影响,负面影响 s?nR 4
adverse opinion 反对意见 -nV9:opD
advisory group 咨询组,顾问组 I
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agency fee 代理费,代理费用 @~a%/GQ#n*
aggregate 总计,合计为…… ZPYS$Ydy
alternation of document and record 变造文件和记录 C;^X[x%h7$
alternative audit procedures 替代审计程序,备选审计程序 [d]9Oa4
amend 修改,修订 {bY%# m
amortisation 摊销 NTs aW}g
analytical capacity 分析能力 R4:b{
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analytical procedures 分析性程序 l+^*LqEW2
annual financial statements 年度会计报表,年度财务报表 b d!Y\OD
appendix 附录,附表 aQ@o
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applicable 适用的 _X
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applicable laws and regulations 适用的法规 kE1TP]|
application systems 应用系统 2<}%kQ`
apply consistently 一贯地执行,一贯地实施 e+fN6v5pU
appropriate 适当的,合适的; =@~Y12o?%
征用,挪用 ysY*k` 5
appropriate authorization 适当的授权 QoT;WM Z
appropriateness of audit evidence 审计证据的适当性 Slc\&Eb
approval 批准,核准 "fOV^B
assertion (会计报表上的)认定;确认 .(k|wX[Fu~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 YPI-<vM~
asset 资产,财产 Cq~dp/V
asset restructuring 资产重组 4{|"7/PE1
assignment of duties 职责的划分 '!B&:X)
assistant 助理,助理人员 f]srRYSR
associated company 联属公司,联营公司 DZ
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association 联合,结合;协会,社团 A|{(/G2*
assumption 假设,假定 sK?twg;D*|
at a given date 在某一特定时日 |M;7>'YNC*
attestation 鉴证,公证 5]:U9ts#
attestation service 鉴证服务 j^RmrOg,
audit adjustment 审计调整 <lJ345Q
audit areas 审计领域 >Cq<@$I2EB
audit conclusion 审计结论 g
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audit effectiveness 审计效果 19%imf
audit efficiency 审计效率 Y(Hs #Kn{
audit engagement letter 审计业务约定书 gL
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audit evidence 审计证据 W ]8QM1$
audit fee 审计费 U-k`s[dv
audit files 审计档案 +X
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audit findings 审计中发现的事项 IO<6
audit implementation stage 审计实施阶段 S)"Jf?
audit mark 审计标识 Q^^niVz
audit materiality 审计重要性 5146kp|1
audit method 审计方法 XfIJ4ZM5
audit objective 审计目标,审计目的 7D_=
audit of financial statements 会计报表审计,财务报表审计 m+z&
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audit opinion 审计意见 s_p!43\J
audit period 被审计期间,被审计年度 S~G]~g
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audit plan 审计计划 +D*Z_Yh6
audit planning 编制审计计划,制定审计计划,审计计划 !^G\9"4A
audit planning stage 审计计划阶段 l,aay-E
audit procedure 审计程序 *wjrR1#81x
audit programme 审计程序表,具体审计计划 -jmY)(\
audit report 审计报告 <b*DQ:N
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )NT*bLRPQ
audit report with a qualified opinion 有保留意见的审计报告 B^}yo65I
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 XW92gI<O
audit reporting stage 审计报告阶段 @oGcuE
audit responsibility 审计责任
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audit results 审计结果 -m#)B~)
audit risk 审计风险 DzRFMYBR
audit sampling 审计抽样 {?7Uj
audit sampling techniques 审计抽样方法,审计抽样技术 E2+`4g@{8<
audit strategies 审计策略 cPQiUU~W@
audit summary 审计总结,审计小结 \a3+rNdj
audit team 审计小组 +&H4m=D-#a
audit test 审计测试 E
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audit trail 审计轨迹 W\V.r$? v
audit work 审计工作 *|HY>U.
audit working paper 审计工作底稿 )0k53-h&
audited financial statement 审计会计报表,已审计财务报表 *lJxH8 \
Auditing Guidelines (the~) 审计规范指南 [dV L&k<P
auditing standards 审计准则 5SQ8}Or3
audit-oriented working paper (审计)业务类工作底稿 ;722\y(Y
authorisation 授权 ZS
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authorisation of transaction 交易的授权 7_[L o4_
availability 可获得性 >=w)x,0yX
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balance 余额;差额;平衡 + LJ73
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balance sheet 资产负债表 MLp9y#
bank 银行 WTiD[u
bank account 银行账户,银行户头 <%mRSv
bank statement 银行对账单
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barter transaction 易货交易,以物换物交易 iK;XZZ(
basis of audit 审计依据 9W);rL
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basis of preparation (会计报表的)编制基础 F((4U"
book of account 账目,账簿 ;5Ac
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borrowing 借款,贷款,借债 ?Z} &EH
branch 分支,分支机构,分店 0PCGDLk8
brought forward (账户余额等的)承上年,承上期,承上页 -$g#I
budget 预算 #[[ en
building 建筑物;大楼 a,o*=r
business conditions 业务情况,经营情况 X5w$4Kj&4l
business licence (企业等的)营业执照 q1ma%eiN
business relation 业务关系 #lO Mm9
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