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 '+27_j
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审计词汇英汉对照 i^V(LGQF
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ability to continue as a going concern 持续经营能力 u6Lx3
acceptability 可接受性,可接受程度 l;L_A@B<
acceptable level of detection risk 检查风险的可接受水平 k~ByICE
acceptance of engagement 接受委托 _53~D=
accepting the engagement for the first time 首次接受委托 :O$bsw:3w<
access to asset 对资产的接触 o. ;Vrc
according to 根据,依据,依照 X2rKH$<g
account balance 账户余额 }m~MN4 l
account for 对……进行会计处理,核算;解释 f-71`Pyb
accounting 会计,会计学 nosD1sS.K8
accounting advisory serve 会计咨询服务 Y[dq"
accounting firm 会计师事务所 n|LpM .
accounting information 会计信息,会计资料 %yu =,J j
accounting period 会计期间 JXYZ5&[
accounting policies 会计政策 xLDD;Qm,
accounting professional bodies 会计职业组织,会计职业团体 "Y=`w,~~
accounting records 会计记录 3RT\G0?8f
accounting responsibility 会计责任 stBe ^C
accounting service 会计服务 fe,6YXUf
accounting standards 会计准则 pDSNI2
Accounting Standards for Business Enterprises 企业会计准则 l-l7jq]R
accounting system 会计系统 8.Y|I5l7G
accounting treatment 会计处理 yxo=eSOM
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 .\glNH1d
addressee 收件人,收信人 W ';X4e
Administration of State-owned Assets (the~) 国有资产管理局 ,3y9yJQa*#
administrative laws and regulations 行政法规 ~IS8DW$;
adverse impact 不利影响,负面影响 F!wz{i6\h
adverse opinion 反对意见 E3]WRF;l
advisory group 咨询组,顾问组 $[n:IDa*@1
agency fee 代理费,代理费用 C5,fX-2Q
aggregate 总计,合计为…… R
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alternation of document and record 变造文件和记录 d%"XsbO
alternative audit procedures 替代审计程序,备选审计程序 q*3keB;X
amend 修改,修订 ?!6Itkg
amortisation 摊销 &Xqxuy
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analytical capacity 分析能力 2_+>a"8Y
analytical procedures 分析性程序 PD-&(ka.
annual financial statements 年度会计报表,年度财务报表 v/.'st2%
appendix 附录,附表 yy7(')wKO
applicable 适用的 EZ]4cd/i
applicable laws and regulations 适用的法规 g}xL7bTlI>
application systems 应用系统 \`2'W1O
apply consistently 一贯地执行,一贯地实施 <\u3p3"[4
appropriate 适当的,合适的; _wS=*-fT
征用,挪用 ,T<
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appropriate authorization 适当的授权 _y_}/
appropriateness of audit evidence 审计证据的适当性 7MLLx#U
approval 批准,核准 dD=$$(
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assertion (会计报表上的)认定;确认 AcPLJ!y
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .4)oZ
asset 资产,财产 )ffaOS!\
asset restructuring 资产重组 '\tI|
assignment of duties 职责的划分 <f>w"r
assistant 助理,助理人员 u ;-&r'J>
associated company 联属公司,联营公司 2Lf,~EV
association 联合,结合;协会,社团 o8 JOpD
assumption 假设,假定 5M0Q'"`F:
at a given date 在某一特定时日 LV^^Bd8Ct
attestation 鉴证,公证 %
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attestation service 鉴证服务 ` 3qf}=Z`
audit adjustment 审计调整 <46&R[17M
audit areas 审计领域 (WyNO QO'
audit conclusion 审计结论 Mh.1KI[t
audit effectiveness 审计效果 Q'/sP 5Pj
audit efficiency 审计效率 }kqh
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audit engagement letter 审计业务约定书 b0{i +R
audit evidence 审计证据 &*=!B9OBI
audit fee 审计费 h*k V@Dc
audit files 审计档案 3' i6<
audit findings 审计中发现的事项 =9GALoGL
audit implementation stage 审计实施阶段 f^uiZb
audit mark 审计标识 S\g9@g.
audit materiality 审计重要性 olE(#}7V
audit method 审计方法 7__[=)(b2X
audit objective 审计目标,审计目的 <+oh\y16
audit of financial statements 会计报表审计,财务报表审计 L0fe
audit opinion 审计意见 ^ `y7JXI:
audit period 被审计期间,被审计年度 d:(Ex^^
audit plan 审计计划 ES~b f
audit planning 编制审计计划,制定审计计划,审计计划 ]#)(D-
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audit planning stage 审计计划阶段 ^l!SIu
audit procedure 审计程序 }qn>#ETi
audit programme 审计程序表,具体审计计划 ,t9EL 21
audit report 审计报告 h;gc5"mG
audit report with a disclaimer of opinion 拒绝表示意见审计报告 "?NDN4l*
audit report with a qualified opinion 有保留意见的审计报告 gwoe1:F:J
audit report with an adverse opinion 否定意见的审计报告 .SD-6GVD
audit report with dual dates 双重日期审计报告 DM^0[3XuV5
audit reporting stage 审计报告阶段 -tj#BEC[H(
audit responsibility 审计责任 |nefg0`rk
audit results 审计结果 MJXnAIG?2
audit risk 审计风险 x77L"5g
audit sampling 审计抽样 u}@N
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audit sampling techniques 审计抽样方法,审计抽样技术 An.
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audit strategies 审计策略 SGWb*grt
audit summary 审计总结,审计小结 GY%9V5GB
audit team 审计小组 tO M$'0u
audit test 审计测试
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audit trail 审计轨迹 6e-ME3!<l
audit work 审计工作 E(~7NRRm
audit working paper 审计工作底稿 *7xcwjeP
audited financial statement 审计会计报表,已审计财务报表 ys9:";X;}
Auditing Guidelines (the~) 审计规范指南 IVNH.g'
auditing standards 审计准则 ,*|Q=
audit-oriented working paper (审计)业务类工作底稿 &=g3J4$z
authorisation 授权 $6rm;UH
authorisation of transaction 交易的授权 Q,KNZxT,
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availability 可获得性 2{79,Js0
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balance 余额;差额;平衡 0/R;g~q@
balance sheet 资产负债表 CvU$Fsb
bank 银行 q/EX`%U
bank account 银行账户,银行户头 8^UF0>`'
bank statement 银行对账单 @xWWN
barter transaction 易货交易,以物换物交易 YSP\+ZZ
basis of audit 审计依据 u7< +)6-
basis of preparation (会计报表的)编制基础 1Wpu
book of account 账目,账簿 /~NX<Ye&
borrowing 借款,贷款,借债 cp`Jep<T
branch 分支,分支机构,分店 QX=T
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brought forward (账户余额等的)承上年,承上期,承上页 ?Lg<)B9
budget 预算 _
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building 建筑物;大楼 |+
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business conditions 业务情况,经营情况 .LDZqWr-
business licence (企业等的)营业执照 pJHdY)Cz
business relation 业务关系 *K/K97
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