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 >0"+4<72
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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 v%q0OX>9X"
acceptable level of detection risk 检查风险的可接受水平 tCdqh-
acceptance of engagement 接受委托 E{|W(z,
accepting the engagement for the first time 首次接受委托 Q)IKOt;N]
access to asset 对资产的接触 8P|D13- Q
according to 根据,依据,依照 3f,hw5R
account balance 账户余额 \--8lH -K
account for 对……进行会计处理,核算;解释 "'t0h{Wr8
accounting 会计,会计学 <ZNzVnVA
accounting advisory serve 会计咨询服务 dw*_(ys
accounting firm 会计师事务所 !O<)\)|g
accounting information 会计信息,会计资料 Le\?+h42>
accounting period 会计期间 E"5*Ei)^3
accounting policies 会计政策 CL
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accounting professional bodies 会计职业组织,会计职业团体 Fvbh\m
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accounting records 会计记录 JU)dr4S?
accounting responsibility 会计责任 |aVn&qK
accounting service 会计服务 (jAg_$6
accounting standards 会计准则 ee^{hQi
Accounting Standards for Business Enterprises 企业会计准则 $42{HFGq
accounting system 会计系统 "$YJX1u3
accounting treatment 会计处理 9po3m]|zy
accuracy 准确性,精确性 TA4!$7b$
additional audit procedures 追加审计程序 /w}u3|L$
addressee 收件人,收信人 _sTROd)Vh
Administration of State-owned Assets (the~) 国有资产管理局 bcE._9@@
administrative laws and regulations 行政法规 sM `DL
adverse impact 不利影响,负面影响 ;EP
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adverse opinion 反对意见 9-fLz?
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advisory group 咨询组,顾问组 E?
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agency fee 代理费,代理费用 pC@{DW;V6R
aggregate 总计,合计为…… ?gt l )q
alternation of document and record 变造文件和记录 -#N.X_F
alternative audit procedures 替代审计程序,备选审计程序 DK:o]~n
amend 修改,修订 Na]:_K5Dp
amortisation 摊销 <h:x=
analytical capacity 分析能力 X:nN0p #
analytical procedures 分析性程序 mc? Vq
annual financial statements 年度会计报表,年度财务报表 Yfzl%wc
appendix 附录,附表 b?tB(if
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applicable 适用的 %D\[*
applicable laws and regulations 适用的法规 $#9;)8J
application systems 应用系统 ',JinE95
apply consistently 一贯地执行,一贯地实施 CTq&-l:f
appropriate 适当的,合适的; h7
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征用,挪用 *V8<:OG|e
appropriate authorization 适当的授权 gc-@"wI?
appropriateness of audit evidence 审计证据的适当性 vunHNHltW0
approval 批准,核准 (ROY?5
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assertion (会计报表上的)认定;确认 $QLcH;+7t
assessed level of control risk 对控制风险的评估,控制风险的评估水平 __G?0*3 G
asset 资产,财产 F%@aB<Nu
asset restructuring 资产重组 Bg x'9p/
assignment of duties 职责的划分 TJ6*t!'*X
assistant 助理,助理人员 K8GP@yD]M
associated company 联属公司,联营公司 ) l:[^$=,
association 联合,结合;协会,社团 QI'Oz{vE
assumption 假设,假定 EyJJ0
at a given date 在某一特定时日 keL&b/@
attestation 鉴证,公证 0"
attestation service 鉴证服务 s(/;U2"e
audit adjustment 审计调整 oAODp!_c
audit areas 审计领域 v3~? ;f,l
audit conclusion 审计结论 lrlgz[
audit effectiveness 审计效果 P}n_IV*@
audit efficiency 审计效率 ib#KpEk
audit engagement letter 审计业务约定书 -*X a3/kQ
audit evidence 审计证据 Ezc?#<+7
audit fee 审计费 )rxX+k+b/
audit files 审计档案 cQy2"vtU
audit findings 审计中发现的事项 7)`nD<j5
audit implementation stage 审计实施阶段 gmw|H?]
audit mark 审计标识 ~=M7 3U#
audit materiality 审计重要性 iT3BF"ZqBO
audit method 审计方法 PUp6Q;AdQ
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 n8~N$tDU
audit opinion 审计意见 riY~%9iV'
audit period 被审计期间,被审计年度 AG`L64B
audit plan 审计计划 4&<oFW\r
audit planning 编制审计计划,制定审计计划,审计计划 )~)J?l3{
audit planning stage 审计计划阶段 _.tVSVp
audit procedure 审计程序 Rr&h!YMb
audit programme 审计程序表,具体审计计划 >E;uU[v)I
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 #+Ir>GU
audit report with a qualified opinion 有保留意见的审计报告 6m*QX+
audit report with an adverse opinion 否定意见的审计报告 Y,<{vLEC
audit report with dual dates 双重日期审计报告 j4gF;
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audit reporting stage 审计报告阶段 nLbFg0?+t
audit responsibility 审计责任 Xv ]W(f1
audit results 审计结果 4VJ-,Z
audit risk 审计风险 I| w"/"U
audit sampling 审计抽样 DR5\45v
audit sampling techniques 审计抽样方法,审计抽样技术 kbX8$xTM
audit strategies 审计策略 k:t]s_`<
audit summary 审计总结,审计小结 6tgt>\y
audit team 审计小组 oK6tTK
audit test 审计测试 Q{s H3Y#l
audit trail 审计轨迹 e2 4WW^S
audit work 审计工作 6M @[B|Q(
audit working paper 审计工作底稿 T0wW<_jh
audited financial statement 审计会计报表,已审计财务报表 W9 GxXPA
Auditing Guidelines (the~) 审计规范指南 k+# %DK
auditing standards 审计准则 \=VtHu92=
audit-oriented working paper (审计)业务类工作底稿 c69C
authorisation 授权 b|l:fT?&
authorisation of transaction 交易的授权 :3v}kLO7|
availability 可获得性 &FMc?wq
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balance 余额;差额;平衡 @K &GJ
balance sheet 资产负债表 M8MRoA6F
bank 银行 ZQ4p(6a
bank account 银行账户,银行户头 Z3"%`*Tmq-
bank statement 银行对账单 q<xCb%#Jl
barter transaction 易货交易,以物换物交易 [_R~%Yh+'E
basis of audit 审计依据 [
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basis of preparation (会计报表的)编制基础 -u6bAQ
book of account 账目,账簿 >N^Jj:~l
borrowing 借款,贷款,借债 ~Z\8UsVN
branch 分支,分支机构,分店 q(
brought forward (账户余额等的)承上年,承上期,承上页 "%`1]Fr
budget 预算 b6c Bg
building 建筑物;大楼 yZ0-wI
business conditions 业务情况,经营情况 w$3,A$8
business licence (企业等的)营业执照 hQ,ch[j'
business relation 业务关系 Uf:`
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