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 <R$|J|
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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 Q2o:wXvj
acceptable level of detection risk 检查风险的可接受水平 B(5g&+{Lq~
acceptance of engagement 接受委托 `:&{/|uP7
accepting the engagement for the first time 首次接受委托 ?.H*!u+9>
access to asset 对资产的接触 [F$3mzx
according to 根据,依据,依照 >JhQ=j
account balance 账户余额 5sH ee,
account for 对……进行会计处理,核算;解释 ]z,?{S
accounting 会计,会计学 C*$/J\6xy
accounting advisory serve 会计咨询服务 >8##~ZuF+
accounting firm 会计师事务所 cVMTT]cj1
accounting information 会计信息,会计资料 )Z#7%,o
accounting period 会计期间 0;9LIL5
accounting policies 会计政策 Hs9uDGWp
accounting professional bodies 会计职业组织,会计职业团体 MD,-<X)Qy
accounting records 会计记录 /"U<0jot
accounting responsibility 会计责任 TL5bX+
accounting service 会计服务 S/4kfsN
accounting standards 会计准则 5BZ5Gl3
Accounting Standards for Business Enterprises 企业会计准则 &1&*(oi]X
accounting system 会计系统 '#fj)
accounting treatment 会计处理 udB}`<Q
accuracy 准确性,精确性 n~h%K7
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additional audit procedures 追加审计程序 5R4 dN=L*1
addressee 收件人,收信人 86i =N_
Administration of State-owned Assets (the~) 国有资产管理局 g!8-yri
administrative laws and regulations 行政法规 A6d+RAx
adverse impact 不利影响,负面影响 JGtdbD?Fw
adverse opinion 反对意见 u=4Rn
advisory group 咨询组,顾问组 U*Q$:%72vO
agency fee 代理费,代理费用 m{g{"=}YR
aggregate 总计,合计为…… y~\z_') <>
alternation of document and record 变造文件和记录 nm)F tX|A
alternative audit procedures 替代审计程序,备选审计程序 jH8F^KJM[
amend 修改,修订 o{qbbJBC
amortisation 摊销 ojaZC,}
analytical capacity 分析能力 }\@*A1*X2
analytical procedures 分析性程序 ms?h/*E<H
annual financial statements 年度会计报表,年度财务报表 p(v.sP4w
appendix 附录,附表 lr1i DwZV
applicable 适用的 30<^0J.1
applicable laws and regulations 适用的法规 |Bjb
application systems 应用系统 *+ 7#z;
apply consistently 一贯地执行,一贯地实施 @c/~qP4
appropriate 适当的,合适的; 6|zA,-=
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appropriate authorization 适当的授权 milU,!7J
appropriateness of audit evidence 审计证据的适当性 .e6 :/x~p*
approval 批准,核准 c9Cp!.#*E
assertion (会计报表上的)认定;确认 }&=C*5JN
assessed level of control risk 对控制风险的评估,控制风险的评估水平 PKP(:3|
asset 资产,财产 bNXT*HOZb3
asset restructuring 资产重组 qZ4DO*%b3
assignment of duties 职责的划分 m^wYRA.
assistant 助理,助理人员 aJu
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associated company 联属公司,联营公司 Eq|_>f@@8
association 联合,结合;协会,社团 Z@1r
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assumption 假设,假定 9N9;EY-U
at a given date 在某一特定时日
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attestation 鉴证,公证 ?xy~N?N
attestation service 鉴证服务 q|S }5
audit adjustment 审计调整 G,J$lTX
audit areas 审计领域 6`4=!ZfI
audit conclusion 审计结论 $
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audit effectiveness 审计效果 HxkhlNB
audit efficiency 审计效率 FsD}Nk=m~
audit engagement letter 审计业务约定书 5@i/4%S
audit evidence 审计证据 ]g:VvTJ;?
audit fee 审计费 GSypdEBj+w
audit files 审计档案 U:_&aY_
audit findings 审计中发现的事项 /
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audit implementation stage 审计实施阶段 V97Eb>@
audit mark 审计标识 =x=#Etj|
audit materiality 审计重要性 8NpQ"0
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audit method 审计方法 */6PkNq
audit objective 审计目标,审计目的
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audit of financial statements 会计报表审计,财务报表审计 4\t9(_
audit opinion 审计意见 (}'0K?
audit period 被审计期间,被审计年度 pZXva9bE
audit plan 审计计划 cd\0
audit planning 编制审计计划,制定审计计划,审计计划 MwiT1sB~
audit planning stage 审计计划阶段 0rF{"HM~
audit procedure 审计程序 H1+G:TM
audit programme 审计程序表,具体审计计划 GQq2;%RrF
audit report 审计报告 }y'KS:Jb
audit report with a disclaimer of opinion 拒绝表示意见审计报告 euQd
audit report with a qualified opinion 有保留意见的审计报告 ] OR]
audit report with an adverse opinion 否定意见的审计报告 z1s9[5
audit report with dual dates 双重日期审计报告 !tN]OQ)'
audit reporting stage 审计报告阶段 L~~;i'J
audit responsibility 审计责任 wF
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audit results 审计结果 kZfO`BVL
audit risk 审计风险 [5>0om5
audit sampling 审计抽样 `*N2x\+X
audit sampling techniques 审计抽样方法,审计抽样技术 ZVViu4]?y
audit strategies 审计策略 DT;Hr4Z8^"
audit summary 审计总结,审计小结 ,myl9s
audit team 审计小组 uS3J^=>@(a
audit test 审计测试 Nn+leM
audit trail 审计轨迹 #VtlXr>G
audit work 审计工作 O]`CSTv'_
audit working paper 审计工作底稿 " J$vt`
audited financial statement 审计会计报表,已审计财务报表 )0YMi!&j`
Auditing Guidelines (the~) 审计规范指南 AS~O*(po
auditing standards 审计准则 IX$ $pdQ
audit-oriented working paper (审计)业务类工作底稿 FK0nQ{uB"
authorisation 授权 ` O-$qT,_
authorisation of transaction 交易的授权 5yuR[VU
availability 可获得性 hK?uGt
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balance 余额;差额;平衡 Gw$U0 HA[,
balance sheet 资产负债表 [
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bank 银行 \ c9EE-
bank account 银行账户,银行户头 &?v^
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bank statement 银行对账单 Y ~xcJH
barter transaction 易货交易,以物换物交易 uee2
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basis of audit 审计依据 S+7>Y? B!
basis of preparation (会计报表的)编制基础 UJ2Tj+
book of account 账目,账簿
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borrowing 借款,贷款,借债 ',v
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branch 分支,分支机构,分店 ?FxxH*>"
brought forward (账户余额等的)承上年,承上期,承上页 *ix&"|h
budget 预算 |s+y]3-_
building 建筑物;大楼 {O[a+r.n
business conditions 业务情况,经营情况 8W9kd"=U
business licence (企业等的)营业执照 y>UM~E
business relation 业务关系 Quqts(Q) +
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