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 ^Rriu $\
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ability to continue as a going concern 持续经营能力 W,'30:#Fr7
acceptability 可接受性,可接受程度 ea!_/Y
acceptable level of detection risk 检查风险的可接受水平 w4w[qxV>
acceptance of engagement 接受委托 t_cNH@^3<3
accepting the engagement for the first time 首次接受委托 AdV&w: ^yf
access to asset 对资产的接触 4,kdP)Md$
according to 根据,依据,依照 co^kP##Y
account balance 账户余额 CYD+o
account for 对……进行会计处理,核算;解释 a(-
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accounting 会计,会计学 .
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accounting advisory serve 会计咨询服务 ,
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accounting firm 会计师事务所 /~RY{ c@#L
accounting information 会计信息,会计资料 uR#aO''
accounting period 会计期间 NVqJN$z
accounting policies 会计政策 T 2Uu/^
accounting professional bodies 会计职业组织,会计职业团体 e%_2n=p~)%
accounting records 会计记录 ^i>Tm9vM
accounting responsibility 会计责任 t;g=@o9YA
accounting service 会计服务 @T>\pP]o
accounting standards 会计准则 +zMWIG
Accounting Standards for Business Enterprises 企业会计准则 xx[XwN;
accounting system 会计系统 >6xZF'4
accounting treatment 会计处理 'a8{YT4
accuracy 准确性,精确性 -L=aZPW`M
additional audit procedures 追加审计程序 #w_cos[I
addressee 收件人,收信人 ?Ybgzb
Administration of State-owned Assets (the~) 国有资产管理局 J${'?!N
administrative laws and regulations 行政法规 oT9
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adverse impact 不利影响,负面影响 (.Q.S[<Y
adverse opinion 反对意见 :Y/>] tS4
advisory group 咨询组,顾问组 Z]U"i 1lA
agency fee 代理费,代理费用 X)P;UVR0
aggregate 总计,合计为…… n."vCP}O+
alternation of document and record 变造文件和记录 ,T:Uk*Bj
alternative audit procedures 替代审计程序,备选审计程序 N
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amend 修改,修订 F\LAw#IJ
amortisation 摊销 j
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analytical capacity 分析能力 /Z':wu\
analytical procedures 分析性程序 .;),e#
annual financial statements 年度会计报表,年度财务报表 9eG{"0)
appendix 附录,附表 :xqhPr]e
applicable 适用的 C%#%_
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applicable laws and regulations 适用的法规 8n_!WDD
application systems 应用系统 }.+{M.[}
apply consistently 一贯地执行,一贯地实施 A5U//y![{
appropriate 适当的,合适的; \q2:1X|
征用,挪用 \9r1JP0
appropriate authorization 适当的授权 T
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appropriateness of audit evidence 审计证据的适当性 #
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approval 批准,核准 hn-+]Y:
assertion (会计报表上的)认定;确认 HP/f`8
assessed level of control risk 对控制风险的评估,控制风险的评估水平 q6R``
asset 资产,财产 8OV;&Z,x
asset restructuring 资产重组 K=S-p3\g
assignment of duties 职责的划分 Wd9y8z;
assistant 助理,助理人员 wlSl ~A/s
associated company 联属公司,联营公司 c*fMWtPp
association 联合,结合;协会,社团 Kyn[4Bu!?
assumption 假设,假定 ^tp6G
at a given date 在某一特定时日 .X2fu/}
attestation 鉴证,公证 D7v-+jypp
attestation service 鉴证服务 Ii*tux!S
audit adjustment 审计调整 pK_n}QW
audit areas 审计领域 #RfNk;kaA
audit conclusion 审计结论 2kG(\+\
audit effectiveness 审计效果 */8b)I}yY
audit efficiency 审计效率 NFYo@kX>
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audit engagement letter 审计业务约定书 {DP%=4
audit evidence 审计证据 *?l-:bc]
audit fee 审计费 F0Nl,9h('
audit files 审计档案 |"gg2p
audit findings 审计中发现的事项 )R~l@QBN
audit implementation stage 审计实施阶段 A(j9T,!
audit mark 审计标识 Nj p?/r
audit materiality 审计重要性 p'@|Oq&
audit method 审计方法 !Eqp,"ts7
audit objective 审计目标,审计目的 .zm/GtOV@
audit of financial statements 会计报表审计,财务报表审计 uD'GI
audit opinion 审计意见 /Soc,PjZ
audit period 被审计期间,被审计年度 [unK5l4_!
audit plan 审计计划 f*(W%#*|
audit planning 编制审计计划,制定审计计划,审计计划 0`=>/Wr39
audit planning stage 审计计划阶段 ?.*^#>-
audit procedure 审计程序 T(@J]Y-
audit programme 审计程序表,具体审计计划 J>o%6D
audit report 审计报告 %I`%N2ss
audit report with a disclaimer of opinion 拒绝表示意见审计报告 f+WN=-F\
audit report with a qualified opinion 有保留意见的审计报告 m|/q
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audit report with an adverse opinion 否定意见的审计报告 #8{U0
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audit report with dual dates 双重日期审计报告 WVa
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audit reporting stage 审计报告阶段 ?FV>[&-h#I
audit responsibility 审计责任 fN|'aq*Pd
audit results 审计结果 neLQ>WT
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audit risk 审计风险 h?D>Dfeg%
audit sampling 审计抽样 d?9 b6k?
audit sampling techniques 审计抽样方法,审计抽样技术 n7>L&?N#y#
audit strategies 审计策略 WP}NHz4H
audit summary 审计总结,审计小结 NKX,[o1
audit team 审计小组 1:.I0x!
audit test 审计测试 +)U>mm,
audit trail 审计轨迹 o4Hp|iK&0
audit work 审计工作 Sft
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audit working paper 审计工作底稿 G5hh$Nmpi
audited financial statement 审计会计报表,已审计财务报表 Re]7G.y
Auditing Guidelines (the~) 审计规范指南 qf?X:9Wt
auditing standards 审计准则 UR'P,
audit-oriented working paper (审计)业务类工作底稿 F\BD7W
authorisation 授权 K)_DaTmi)
authorisation of transaction 交易的授权 1J?x2
availability 可获得性
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balance 余额;差额;平衡 :J~sz)n4
balance sheet 资产负债表 $^ZugD
bank 银行 4PDxmH]y
bank account 银行账户,银行户头 q-5U,!!W/
bank statement 银行对账单 J<27w3bs~p
barter transaction 易货交易,以物换物交易 [~UCYYl
basis of audit 审计依据 J{qpGRQNa
basis of preparation (会计报表的)编制基础 )|Xi:Zd5>
book of account 账目,账簿 e>~7RN
borrowing 借款,贷款,借债 "&{sE RYY
branch 分支,分支机构,分店 @q<F_'7is
brought forward (账户余额等的)承上年,承上期,承上页 nAY'1!O i
budget 预算 5* 3T+OK
building 建筑物;大楼 ['#3GJz-
business conditions 业务情况,经营情况 rc ()Eo50
business licence (企业等的)营业执照 :I/i"g7<
business relation 业务关系
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