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 `L(AvSR
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审计词汇英汉对照 !*:Zcg?7n
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A }2.^n{Y
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ability to continue as a going concern 持续经营能力 x@F"ZiYD@O
acceptability 可接受性,可接受程度 uf*sI
acceptable level of detection risk 检查风险的可接受水平 ^;3z9}9
acceptance of engagement 接受委托 _/"m0/,
accepting the engagement for the first time 首次接受委托 *M_.>".P
access to asset 对资产的接触 krTH<- P
according to 根据,依据,依照 MOJ-q3H^W
account balance 账户余额 E'=~<
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account for 对……进行会计处理,核算;解释 =|n NC
accounting 会计,会计学 ;T}#-`O_Im
accounting advisory serve 会计咨询服务 D-.XSIEMu
accounting firm 会计师事务所 1\7SiQ-
accounting information 会计信息,会计资料 NIDK:qdR
accounting period 会计期间 J!,5HJh1
accounting policies 会计政策 hq.z:D
accounting professional bodies 会计职业组织,会计职业团体 Xc2Oa
accounting records 会计记录 LSQ2pB2V
accounting responsibility 会计责任 w$H=GF?"
accounting service 会计服务 3LZ0EYVL
accounting standards 会计准则 fbSl$jn.
Accounting Standards for Business Enterprises 企业会计准则 0X\,!FL
accounting system 会计系统 Hw34wQX
accounting treatment 会计处理 Y%$57,Bu n
accuracy 准确性,精确性 [{_JO+)+n
additional audit procedures 追加审计程序 QQKvy0?1
addressee 收件人,收信人 rMqWXGl`(
Administration of State-owned Assets (the~) 国有资产管理局 WKZ9i2hcdf
administrative laws and regulations 行政法规 !!ZNemXct$
adverse impact 不利影响,负面影响 /<Cl\q2
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adverse opinion 反对意见 9)sGnD;
advisory group 咨询组,顾问组 &yzC\XdA
agency fee 代理费,代理费用 __""!Yz
aggregate 总计,合计为…… F;jl0)fBR=
alternation of document and record 变造文件和记录 _;J7#j~}
alternative audit procedures 替代审计程序,备选审计程序 2RKI M(~
amend 修改,修订 @B$ Y`eK\
amortisation 摊销 mq~7v1kw
analytical capacity 分析能力 WO*YBH@
analytical procedures 分析性程序 7t\W{y
annual financial statements 年度会计报表,年度财务报表 h2+vl@X
appendix 附录,附表 =^4 vz=2
applicable 适用的 +bvY*^i
applicable laws and regulations 适用的法规 )Y
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application systems 应用系统 >Vc_.dR)E
apply consistently 一贯地执行,一贯地实施 %;9f$:U
appropriate 适当的,合适的; St/Hv[H'[E
征用,挪用 `9eE139V='
appropriate authorization 适当的授权 6}2vn5 E//
appropriateness of audit evidence 审计证据的适当性 ghJ81
approval 批准,核准 ;}3wT,=sN
assertion (会计报表上的)认定;确认 J'y*;@4l^:
assessed level of control risk 对控制风险的评估,控制风险的评估水平 GiB3.%R`
asset 资产,财产 "8VCXD
asset restructuring 资产重组 ?<,9X06dP
assignment of duties 职责的划分 =-{+y(<"r
assistant 助理,助理人员 4~
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associated company 联属公司,联营公司 k( 1rp|qf
association 联合,结合;协会,社团 4xU[oaa
assumption 假设,假定 !l@IG
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at a given date 在某一特定时日 V@<tIui$
attestation 鉴证,公证 5)o-$1s A
attestation service 鉴证服务 It!%
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audit adjustment 审计调整 MuYr?1<q
audit areas 审计领域 Q4-d2I>0
audit conclusion 审计结论 2|(J<H
audit effectiveness 审计效果 ?)-*&1cv
audit efficiency 审计效率 \?h +
audit engagement letter 审计业务约定书 `DO`c>>K
audit evidence 审计证据 z?_c:]D
audit fee 审计费 #\iQ`Q<B
audit files 审计档案 rE[*iq,#
audit findings 审计中发现的事项 ^~|P[}
audit implementation stage 审计实施阶段 aDR<5_Yb
audit mark 审计标识 {<ymL}
audit materiality 审计重要性 Jg3}U j2By
audit method 审计方法 '@RlKMnN
audit objective 审计目标,审计目的 z}yntY]n
audit of financial statements 会计报表审计,财务报表审计 9*RfOdnNe
audit opinion 审计意见 eI8^T?
audit period 被审计期间,被审计年度 XCoN!~
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 EbuOPa
audit planning stage 审计计划阶段 +w:[By"
audit procedure 审计程序 c, \TL
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audit programme 审计程序表,具体审计计划 ,g@U*06
audit report 审计报告 vLJ<_&6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 gvYa&N
audit report with a qualified opinion 有保留意见的审计报告 fXvJ
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audit report with an adverse opinion 否定意见的审计报告 [oKc<o7)~"
audit report with dual dates 双重日期审计报告 O*rKV2\
audit reporting stage 审计报告阶段 :}FMauHh
audit responsibility 审计责任 3\|e8(bc
audit results 审计结果 gCz^JM
audit risk 审计风险 AnG/A!G
audit sampling 审计抽样 FVT_%
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audit sampling techniques 审计抽样方法,审计抽样技术 J:)Q)MT24:
audit strategies 审计策略 =G;whd}]
audit summary 审计总结,审计小结 8},!t\j#]
audit team 审计小组 m*|3
audit test 审计测试 yAG4W[
audit trail 审计轨迹 :D}xT]
audit work 审计工作 ='T<jV`evu
audit working paper 审计工作底稿 }4ijLX>b
audited financial statement 审计会计报表,已审计财务报表 ik_Ll|
Auditing Guidelines (the~) 审计规范指南 .<^dv?@
auditing standards 审计准则 prb;q~
audit-oriented working paper (审计)业务类工作底稿 5[]7baO)h1
authorisation 授权 =B4mi.;@i
authorisation of transaction 交易的授权 DoX#+
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availability 可获得性 0vQ@n7
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balance 余额;差额;平衡 BM&95p
balance sheet 资产负债表 b)(#/}jMkD
bank 银行 &!2
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bank account 银行账户,银行户头
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bank statement 银行对账单 Ex^7`-2,B
barter transaction 易货交易,以物换物交易 POfvs]
basis of audit 审计依据 HGs.v}@&
basis of preparation (会计报表的)编制基础 }N:0%Gk[;
book of account 账目,账簿 !h}x,=`z/
borrowing 借款,贷款,借债 >1T=Aw2Z.
branch 分支,分支机构,分店 {tk42}8k
brought forward (账户余额等的)承上年,承上期,承上页 ,;y5Mu8
budget 预算 jl{>>TW{x
building 建筑物;大楼 i|*(vH&D.
business conditions 业务情况,经营情况 4(& W>E
business licence (企业等的)营业执照 q El:2 <
business relation 业务关系 }ARWR.7Cc
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