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 N[@H107`
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 Uuy$F
acceptance of engagement 接受委托 N#l2wT
accepting the engagement for the first time 首次接受委托 ^($'l)I
access to asset 对资产的接触 U1r]e%df)
according to 根据,依据,依照 UiG/Rn
account balance 账户余额 -g~+9/;n
account for 对……进行会计处理,核算;解释 MoFM'a9
accounting 会计,会计学 &1Ndi<Y^
accounting advisory serve 会计咨询服务 Y]SF0:v!n
accounting firm 会计师事务所 jn5xYKv
accounting information 会计信息,会计资料 i3,.E]/wX@
accounting period 会计期间 @F5Af/
accounting policies 会计政策 s A,
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accounting professional bodies 会计职业组织,会计职业团体 '|4+<#
accounting records 会计记录 }R}+8
accounting responsibility 会计责任 >SI'Q7k
accounting service 会计服务 Kd-1EU
accounting standards 会计准则 .v+JV6!u
Accounting Standards for Business Enterprises 企业会计准则 r""rJzFz'
accounting system 会计系统 2'@m'4-N
accounting treatment 会计处理 W q<t+E[
accuracy 准确性,精确性 w6s[|i)&
additional audit procedures 追加审计程序 p{L;)WTI
addressee 收件人,收信人 ~`AB-0t.u
Administration of State-owned Assets (the~) 国有资产管理局 ]B3](TH"
administrative laws and regulations 行政法规 ~W21%T+
adverse impact 不利影响,负面影响 `xzKRId0
adverse opinion 反对意见 -US:a8`
advisory group 咨询组,顾问组 C{bxPILw
agency fee 代理费,代理费用 9InP2u\&:
aggregate 总计,合计为…… Bg]VaTm[=
alternation of document and record 变造文件和记录 itzUq,T
alternative audit procedures 替代审计程序,备选审计程序 s-IE}I?;
amend 修改,修订 2{h2]F
amortisation 摊销 geR
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analytical capacity 分析能力
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analytical procedures 分析性程序 M>i(p%
annual financial statements 年度会计报表,年度财务报表 ? uYO]!VC
appendix 附录,附表 (C.
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applicable 适用的 bX$z)]KKu
applicable laws and regulations 适用的法规 .u)KP*_
application systems 应用系统 |3FI\F;^q
apply consistently 一贯地执行,一贯地实施 kD#n/RBgf
appropriate 适当的,合适的; Q("
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征用,挪用 } [#8>T
appropriate authorization 适当的授权 ,7s>#b'
appropriateness of audit evidence 审计证据的适当性 q8$t4_pF
approval 批准,核准 "\@J0|ppb
assertion (会计报表上的)认定;确认 ATkd# k%S
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |1%%c
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asset 资产,财产 >.qFhO\1so
asset restructuring 资产重组 r^
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assignment of duties 职责的划分 ?V2P]|
assistant 助理,助理人员 r4mh:T4i
associated company 联属公司,联营公司 []A9j?_w
association 联合,结合;协会,社团 Tm`@
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assumption 假设,假定 <~dfp
at a given date 在某一特定时日 h A ){>B<;
attestation 鉴证,公证
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attestation service 鉴证服务 E.*hY+kGZ
audit adjustment 审计调整 lWc[Q1
audit areas 审计领域 PaSwfjOnqr
audit conclusion 审计结论
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audit effectiveness 审计效果
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audit efficiency 审计效率 ,?yjsJd.
audit engagement letter 审计业务约定书 ]ePg6
audit evidence 审计证据 1e[?}q]*
audit fee 审计费 qR.FjQOvn
audit files 审计档案 1vo3aF
audit findings 审计中发现的事项 eA1g}ipm
audit implementation stage 审计实施阶段 ,&,%B|gT]
audit mark 审计标识 "9xJ},:-
audit materiality 审计重要性
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audit method 审计方法 ug]2wftlQ
audit objective 审计目标,审计目的 -dovk?'Gj
audit of financial statements 会计报表审计,财务报表审计 Ze%S<xT!O
audit opinion 审计意见 &Z~_BT
audit period 被审计期间,被审计年度 sN1H
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audit plan 审计计划 q%G[tXw
audit planning 编制审计计划,制定审计计划,审计计划 qVh?%c1.Y
audit planning stage 审计计划阶段 jP<6J(
audit procedure 审计程序 p^Ey6,!8]D
audit programme 审计程序表,具体审计计划 ,u|>%@h
audit report 审计报告 p|gVIsg[-e
audit report with a disclaimer of opinion 拒绝表示意见审计报告 DTC
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audit report with a qualified opinion 有保留意见的审计报告 93n%:?l"<W
audit report with an adverse opinion 否定意见的审计报告 <p<6!tdO
audit report with dual dates 双重日期审计报告 x9F* $G
audit reporting stage 审计报告阶段 >q;|
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audit responsibility 审计责任 3DO*kM1s@
audit results 审计结果 K_+M?ap_
audit risk 审计风险 N|mggz
audit sampling 审计抽样 (tA[] ne2
audit sampling techniques 审计抽样方法,审计抽样技术 7a_8007$l
audit strategies 审计策略 7d.H8C2
audit summary 审计总结,审计小结 jk`U7G*
audit team 审计小组 z2V ->UK)
audit test 审计测试 @8 c@H#H
audit trail 审计轨迹 }'vQUGu8z
audit work 审计工作 GdC=>\]
audit working paper 审计工作底稿 2.nT k
audited financial statement 审计会计报表,已审计财务报表 AM?ZhM
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 {KSLB8gtL
audit-oriented working paper (审计)业务类工作底稿 Z<|x6%
authorisation 授权 /QS Nv
authorisation of transaction 交易的授权 ,8DC9yM,
availability 可获得性 q>%.zc[x
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balance 余额;差额;平衡
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balance sheet 资产负债表 ipu~T)}
bank 银行 W/RB|TMT
bank account 银行账户,银行户头 Gmu[UI}w8
bank statement 银行对账单 {6LS$3}VM
barter transaction 易货交易,以物换物交易 [6K[P3UZx
basis of audit 审计依据 @RB^m(> 5
basis of preparation (会计报表的)编制基础 UK'8cz9
book of account 账目,账簿 -^_^ByJe
borrowing 借款,贷款,借债 `!X8Cn
branch 分支,分支机构,分店 uWMSn
brought forward (账户余额等的)承上年,承上期,承上页 TyO]|Q5
budget 预算 %a8e_
building 建筑物;大楼 KKk<wya&O
business conditions 业务情况,经营情况 pbh>RS=ri
business licence (企业等的)营业执照 on
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business relation 业务关系 <bJ|WS|
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