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 ouVjZF@kS
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审计词汇英汉对照 y[p$/$bgC5
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ability to continue as a going concern 持续经营能力 "f|(@a
acceptability 可接受性,可接受程度 bug Fl>
acceptable level of detection risk 检查风险的可接受水平 B9e.-Xaf
acceptance of engagement 接受委托 :vK(LU0K
accepting the engagement for the first time 首次接受委托 pSQCT
access to asset 对资产的接触 8b 8\
according to 根据,依据,依照 ')5L_$
account balance 账户余额 h zZ-$IX X
account for 对……进行会计处理,核算;解释 +Cf0Y2*@hM
accounting 会计,会计学 ?Z Rkn+;
accounting advisory serve 会计咨询服务 TTZ['HP
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accounting firm 会计师事务所 _7lt(f[
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accounting information 会计信息,会计资料 >AQ)x
accounting period 会计期间 hB?,7-
accounting policies 会计政策 b+IOh|
accounting professional bodies 会计职业组织,会计职业团体 Y .
accounting records 会计记录 4r1<,{gCS
accounting responsibility 会计责任 G;C8Kde
accounting service 会计服务 ]eYd8s+
accounting standards 会计准则 .QXG"R
Accounting Standards for Business Enterprises 企业会计准则 u3Usq=Ij{
accounting system 会计系统 LAv:+o(m/
accounting treatment 会计处理 dUoWo3r=
accuracy 准确性,精确性 vZb|!#I
additional audit procedures 追加审计程序 cgs3qI
addressee 收件人,收信人 X-kXg)!Bg
Administration of State-owned Assets (the~) 国有资产管理局 4D^ M<Xn
administrative laws and regulations 行政法规 HKTeqH_:
adverse impact 不利影响,负面影响 $A;7Em
adverse opinion 反对意见 P>*Fj4Z~
advisory group 咨询组,顾问组 ]By0Xifew
agency fee 代理费,代理费用 <.,RBo
aggregate 总计,合计为…… y]}b?R~p=
alternation of document and record 变造文件和记录 /"""z=q
alternative audit procedures 替代审计程序,备选审计程序 Nfv="t9e
amend 修改,修订 5LQk8NPh
amortisation 摊销 `FA)om
analytical capacity 分析能力 N[qA2+e$Z
analytical procedures 分析性程序 O87"[c`>
annual financial statements 年度会计报表,年度财务报表 _urG_~q
appendix 附录,附表 *8$>Whr
applicable 适用的 3ty4D 2y
applicable laws and regulations 适用的法规 +I|Rk&
application systems 应用系统 EKZA5J7kn
apply consistently 一贯地执行,一贯地实施 Dv<wge`
appropriate 适当的,合适的; =X%!YZk p
征用,挪用 HLjvKE=W
appropriate authorization 适当的授权 5>k>L*5J
appropriateness of audit evidence 审计证据的适当性 <7=&DpjI7F
approval 批准,核准 9wL!D3e
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assertion (会计报表上的)认定;确认 tg~A}1o`0
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ,YjxCp3
asset 资产,财产 sYGR-:K
asset restructuring 资产重组 a9[mZVMgUK
assignment of duties 职责的划分 Y!SE;N&
assistant 助理,助理人员 f:]u`ziM
associated company 联属公司,联营公司 -=>sTMWpr
association 联合,结合;协会,社团 wJ6_I$>
assumption 假设,假定 b-PSm=`
at a given date 在某一特定时日 glv ;C/l
attestation 鉴证,公证 k+FMZ,D|
attestation service 鉴证服务 N83!C=X'
audit adjustment 审计调整 }FrEF\}]_7
audit areas 审计领域 ]?[zx'|
audit conclusion 审计结论 8tU>DJ}0
audit effectiveness 审计效果 :^n*V6.4
audit efficiency 审计效率 &=G)NeT_
audit engagement letter 审计业务约定书 6N"m?g*Z
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audit evidence 审计证据 Di:{er(p
audit fee 审计费 2Kjrw;
audit files 审计档案 7 0_}S*T
audit findings 审计中发现的事项 `M&P[.9Pz
audit implementation stage 审计实施阶段 z.
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audit mark 审计标识 _=pWG^a
audit materiality 审计重要性 0!pJ5q ,A
audit method 审计方法 `|nH1sHFq
audit objective 审计目标,审计目的 sa*g
audit of financial statements 会计报表审计,财务报表审计 $]C=qM28-
audit opinion 审计意见 FC{})|yh
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audit period 被审计期间,被审计年度 69>/@<
audit plan 审计计划 PSPTL3_~
audit planning 编制审计计划,制定审计计划,审计计划 kVd5,Qd
audit planning stage 审计计划阶段 vm8$:W2 }
audit procedure 审计程序 E>E*ZZuhj
audit programme 审计程序表,具体审计计划 g0PT8]8
audit report 审计报告 \wYc1M@7V
audit report with a disclaimer of opinion 拒绝表示意见审计报告 vDsF-u1
audit report with a qualified opinion 有保留意见的审计报告 ioxbf6{
audit report with an adverse opinion 否定意见的审计报告 LT/mb2
audit report with dual dates 双重日期审计报告 D93gH1z
audit reporting stage 审计报告阶段 =-w;zx
audit responsibility 审计责任 +
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audit results 审计结果 uAUp5XP|Z
audit risk 审计风险 Fk{J@Y
audit sampling 审计抽样 $E\^v^LW
audit sampling techniques 审计抽样方法,审计抽样技术 t8P PE
audit strategies 审计策略 zEj#arSE4
audit summary 审计总结,审计小结 wjrG7*_Y4v
audit team 审计小组 M diwRi
audit test 审计测试 <YH=3[
audit trail 审计轨迹 R:M,tL-l
audit work 审计工作 /N6}*0Ru
audit working paper 审计工作底稿 QOH<]~3J
audited financial statement 审计会计报表,已审计财务报表 @ &pqt6/t
Auditing Guidelines (the~) 审计规范指南 rh66_eV
auditing standards 审计准则 ##cnFQCB
audit-oriented working paper (审计)业务类工作底稿 V^TbP.
authorisation 授权 Or8kp/d
authorisation of transaction 交易的授权 x:fW~!Xc6
availability 可获得性 M/pMs 6
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balance 余额;差额;平衡 Xh
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balance sheet 资产负债表 ~W-cGb3c
bank 银行 H}/05e
bank account 银行账户,银行户头 2z\e\I
bank statement 银行对账单 !X]8dyW
barter transaction 易货交易,以物换物交易 ?2 f_aY ;
basis of audit 审计依据 `XJm=/f
basis of preparation (会计报表的)编制基础 1_hW#I\'
book of account 账目,账簿 }
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borrowing 借款,贷款,借债 #$E)b:xj
branch 分支,分支机构,分店 6@V~0DG
brought forward (账户余额等的)承上年,承上期,承上页 1& ^?U{
budget 预算 ~e-z,:Af
building 建筑物;大楼 K\u_Ji]k
business conditions 业务情况,经营情况 Yf}xwpuLk
business licence (企业等的)营业执照 yCP4r6X0
business relation 业务关系 UE.4qY_7
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