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"RCHf
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ability to continue as a going concern 持续经营能力 "Fnq>iR-
acceptability 可接受性,可接受程度 T!2=*~A
acceptable level of detection risk 检查风险的可接受水平 Yu3zM79'k
acceptance of engagement 接受委托 ?jO 5 9n
accepting the engagement for the first time 首次接受委托 V[;M&=,"
access to asset 对资产的接触 +wO#'D
according to 根据,依据,依照 `BY&>WY[
account balance 账户余额 .Y*f2A.v
account for 对……进行会计处理,核算;解释 _.V?A*
accounting 会计,会计学 v;EQ, NL
accounting advisory serve 会计咨询服务 ?KE$r~dn
accounting firm 会计师事务所 G"dS+,Q
accounting information 会计信息,会计资料 3Q By\1h.
accounting period 会计期间 jd-glE,Y/
accounting policies 会计政策 T*[
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accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 ,h]o>
accounting responsibility 会计责任 1Sz
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accounting service 会计服务 Uh6 '$0
accounting standards 会计准则 &1|?BZv
Accounting Standards for Business Enterprises 企业会计准则 FnFb[I@eu
accounting system 会计系统 w#y0atsg'
accounting treatment 会计处理 =8{WZCW5
accuracy 准确性,精确性 tt_o$D
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additional audit procedures 追加审计程序 B4Y(?JTx
addressee 收件人,收信人 s
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Administration of State-owned Assets (the~) 国有资产管理局 &&>tf%[
administrative laws and regulations 行政法规 b~m2tC=AW
adverse impact 不利影响,负面影响 lU
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adverse opinion 反对意见 v`PY>c6~
advisory group 咨询组,顾问组 L1{GL #qV
agency fee 代理费,代理费用 IM@tN
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aggregate 总计,合计为…… ,:Z^$
alternation of document and record 变造文件和记录 b*kfWG-6t
alternative audit procedures 替代审计程序,备选审计程序 W_|0y4QOo
amend 修改,修订 4u;9J*r4
amortisation 摊销 r,1e 'd:
analytical capacity 分析能力 \nNXxTxX!
analytical procedures 分析性程序 pKUP2m`MW
annual financial statements 年度会计报表,年度财务报表 9A'Y4Kg<C
appendix 附录,附表 =8Jfgq9E
applicable 适用的 56lCwXCgA
applicable laws and regulations 适用的法规 /
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application systems 应用系统 7cDU2l
apply consistently 一贯地执行,一贯地实施 ;bzX%f?|G
appropriate 适当的,合适的; <xpph
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appropriate authorization 适当的授权 ^2D1`,|N
appropriateness of audit evidence 审计证据的适当性 c_grPk2O4
approval 批准,核准 >SF Uy\3
assertion (会计报表上的)认定;确认 }Db[ 4
assessed level of control risk 对控制风险的评估,控制风险的评估水平 d[^KL;b?6
asset 资产,财产 /1=4"|q>h'
asset restructuring 资产重组 t_z>Cl^u
assignment of duties 职责的划分 #p(h]T32
assistant 助理,助理人员 `>Tu|3%\
associated company 联属公司,联营公司 6 gL=u-2
association 联合,结合;协会,社团 `3H4Ajzcc
assumption 假设,假定 a]17qMl
at a given date 在某一特定时日 )>
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attestation 鉴证,公证 7"F*u :
attestation service 鉴证服务 \uqjs+
audit adjustment 审计调整 !%+2Yifna
audit areas 审计领域 jdZ~z#`(!:
audit conclusion 审计结论 -&x2&WE'
audit effectiveness 审计效果 }U ~6^2 .,
audit efficiency 审计效率 8
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audit engagement letter 审计业务约定书 {R<Ea
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audit evidence 审计证据 9_
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audit fee 审计费 >2$5eI
audit files 审计档案 QZp6YSz.4
audit findings 审计中发现的事项 u@'0Vk0zGH
audit implementation stage 审计实施阶段 W:,4 :|3
audit mark 审计标识 $EZN1\
audit materiality 审计重要性 S1Z2_V
audit method 审计方法 5,qj7HZF
audit objective 审计目标,审计目的 =!O*/6rz
audit of financial statements 会计报表审计,财务报表审计 ?_x
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audit opinion 审计意见 Va,<3z%O<
audit period 被审计期间,被审计年度 S:4crI
audit plan 审计计划 q5h*`
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audit planning 编制审计计划,制定审计计划,审计计划 h^,
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audit planning stage 审计计划阶段 FMNm,O]
audit procedure 审计程序 [${
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audit programme 审计程序表,具体审计计划 P./V6i<:
audit report 审计报告 0nn okN^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 fbyQjvURnC
audit report with a qualified opinion 有保留意见的审计报告 \P} p5k[
audit report with an adverse opinion 否定意见的审计报告 ;k"Bse!/
audit report with dual dates 双重日期审计报告 Tus}\0/i>
audit reporting stage 审计报告阶段 ^4r73ak/):
audit responsibility 审计责任 HX'FYt/?t
audit results 审计结果 [b%:.bjY
audit risk 审计风险 Wcb7
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audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 S)QAXjH
audit strategies 审计策略 q)H
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audit summary 审计总结,审计小结 t*@2OW`!
audit team 审计小组 /{wJEuE
audit test 审计测试 R>DaOH2K*
audit trail 审计轨迹 &PkLp4mQ
audit work 审计工作 +iRq8aS_
audit working paper 审计工作底稿 Um1[sMc{au
audited financial statement 审计会计报表,已审计财务报表 5MFxo63
Auditing Guidelines (the~) 审计规范指南 h\plQ[T
auditing standards 审计准则 ]| N3eu
audit-oriented working paper (审计)业务类工作底稿 u` oq(?|
authorisation 授权 :4~g;2oag
authorisation of transaction 交易的授权 rl9.]~
availability 可获得性 vN2u34
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balance 余额;差额;平衡 V"p!Bf
balance sheet 资产负债表 u0P)7~%
bank 银行 pF
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bank account 银行账户,银行户头 O+
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bank statement 银行对账单 OB[o2G <0
barter transaction 易货交易,以物换物交易 USFDy
basis of audit 审计依据 v9Xp97J2
basis of preparation (会计报表的)编制基础 8G5Da|\
book of account 账目,账簿 jiF?fX@
borrowing 借款,贷款,借债 t){"Tfc:
branch 分支,分支机构,分店 XU+<?%u}z
brought forward (账户余额等的)承上年,承上期,承上页 lKEkXO
budget 预算 Hm+ODv9
building 建筑物;大楼 ypJ".
business conditions 业务情况,经营情况 \~LQ%OM
business licence (企业等的)营业执照 V([~r,
business relation 业务关系 sXd8rj:o
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