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 ) m(!lDz3
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审计词汇英汉对照 "2z&9`VIY
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ability to continue as a going concern 持续经营能力 dheob
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acceptability 可接受性,可接受程度 B,U|V
acceptable level of detection risk 检查风险的可接受水平 iaHL&)[YK
acceptance of engagement 接受委托 qFN`pe,
accepting the engagement for the first time 首次接受委托 6 l7iX]
access to asset 对资产的接触 tP4z#0r2
according to 根据,依据,依照 xiOAj"}~
account balance 账户余额 dF$&fo%
account for 对……进行会计处理,核算;解释 rUh2[z8:
accounting 会计,会计学 D-LQQ{!D5
accounting advisory serve 会计咨询服务 ti!kJ"q
accounting firm 会计师事务所 y
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accounting information 会计信息,会计资料 Q!70D)O$
accounting period 会计期间 jbWgL$
accounting policies 会计政策 ~-
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accounting professional bodies 会计职业组织,会计职业团体 u4|)
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accounting records 会计记录 m\G45%m
accounting responsibility 会计责任 F+)g!NQZ
accounting service 会计服务 ujS C
accounting standards 会计准则 I(>j"H)cAF
Accounting Standards for Business Enterprises 企业会计准则 ca<OG;R^
accounting system 会计系统 Q[)3r
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accounting treatment 会计处理 :QIf0*.O
accuracy 准确性,精确性 Vp&"[rC_z
additional audit procedures 追加审计程序 ~rlPS#]o
addressee 收件人,收信人 #=N6[:,
Administration of State-owned Assets (the~) 国有资产管理局 @]etW>F_
administrative laws and regulations 行政法规 r6vI6|1
adverse impact 不利影响,负面影响 mcTC'. 9
adverse opinion 反对意见 Mh]4K"cs
advisory group 咨询组,顾问组 m=rMx]k
agency fee 代理费,代理费用 iLQ;`/j
aggregate 总计,合计为…… ;$3epP
alternation of document and record 变造文件和记录 VUC_|=?dL
alternative audit procedures 替代审计程序,备选审计程序 z}F^HQ1
amend 修改,修订 T%4yPmY
amortisation 摊销 o_a' <7\#i
analytical capacity 分析能力 kgd
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analytical procedures 分析性程序 JqV}$E"M2
annual financial statements 年度会计报表,年度财务报表 o)+C4f[G4
appendix 附录,附表 \%_sL#?
applicable 适用的 2=,d.1E3d
applicable laws and regulations 适用的法规 |E&|6h1
application systems 应用系统 a fLE9
apply consistently 一贯地执行,一贯地实施 w5=<}1`St
appropriate 适当的,合适的; E:Ul_m8
征用,挪用 w|f@sB>j
appropriate authorization 适当的授权 .|@2Uf
appropriateness of audit evidence 审计证据的适当性 @H}{?-XyA
approval 批准,核准 ET(/h/r
assertion (会计报表上的)认定;确认 o1thGttVDg
assessed level of control risk 对控制风险的评估,控制风险的评估水平 Tnas$=J
asset 资产,财产 mQ3gp&d3W
asset restructuring 资产重组 .Hg{$SAC(w
assignment of duties 职责的划分 |XmzqX%
assistant 助理,助理人员 f9t+x+ Z
associated company 联属公司,联营公司 2 SU
association 联合,结合;协会,社团 <?h(Dchq
assumption 假设,假定 &FG0v<f5Pv
at a given date 在某一特定时日 8X/SNRk6p
attestation 鉴证,公证 >:h&5@^j$
attestation service 鉴证服务 {LT2^gy=
audit adjustment 审计调整 F^&@[k
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audit areas 审计领域 =3PZGdWD
audit conclusion 审计结论 q#K0EAgC
audit effectiveness 审计效果 Nz:p(X!
audit efficiency 审计效率 i!eY"|o
audit engagement letter 审计业务约定书 #Q BW%L
audit evidence 审计证据 jOZ>^5}
audit fee 审计费 \F)WUIK
audit files 审计档案 bl{W{?QI
audit findings 审计中发现的事项 &yI>A1
audit implementation stage 审计实施阶段 Y=,9 M
audit mark 审计标识 (:R5"|]@<x
audit materiality 审计重要性 8!
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audit method 审计方法 92~$Qa\S!
audit objective 审计目标,审计目的 ?rziKT5OOC
audit of financial statements 会计报表审计,财务报表审计 0}M'>
audit opinion 审计意见 8mt#S
audit period 被审计期间,被审计年度 u+c2
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audit plan 审计计划 KN&|&51p}
audit planning 编制审计计划,制定审计计划,审计计划 qcge#S>
audit planning stage 审计计划阶段 }"[/BT5t
audit procedure 审计程序 QcX&q%*0
audit programme 审计程序表,具体审计计划 X9?0`6Li
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 HkY#i;%N
audit report with a qualified opinion 有保留意见的审计报告 /S @iF
audit report with an adverse opinion 否定意见的审计报告 >h.HW
audit report with dual dates 双重日期审计报告 x4,[5N"}YK
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 &da:{
audit results 审计结果 +pQ3bX
audit risk 审计风险 j%}9tM6[
audit sampling 审计抽样 ])q,mH
audit sampling techniques 审计抽样方法,审计抽样技术
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audit strategies 审计策略 -Rx;"J.H
audit summary 审计总结,审计小结 [;UI8Stw
audit team 审计小组 <U8w# dc
audit test 审计测试 yqR]9"a
audit trail 审计轨迹 ,W;|K 5
audit work 审计工作 Fl*<N
audit working paper 审计工作底稿 6PC?*^v
audited financial statement 审计会计报表,已审计财务报表 >CwI(vXn
Auditing Guidelines (the~) 审计规范指南 ;w
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auditing standards 审计准则 `i+2YCk
audit-oriented working paper (审计)业务类工作底稿 n/e ,jw
authorisation 授权 #o,FVYYj
authorisation of transaction 交易的授权 /
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availability 可获得性 1H-~+lf
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balance 余额;差额;平衡 -9Ygn_M
balance sheet 资产负债表 #w8.aNU+]
bank 银行 BK
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bank account 银行账户,银行户头 Aj(y]p8
bank statement 银行对账单 OX?E3 <8`
barter transaction 易货交易,以物换物交易 b5ul|p
basis of audit 审计依据 TI\EkKu"
basis of preparation (会计报表的)编制基础 ?{xD{f$
book of account 账目,账簿 s(e1kk}"
borrowing 借款,贷款,借债 JIqg[Mao
branch 分支,分支机构,分店 :^`WrcOJ
brought forward (账户余额等的)承上年,承上期,承上页 #K iqV6E
budget 预算 (y1S*_D
building 建筑物;大楼 keStK8
business conditions 业务情况,经营情况 \HQ.Pwr 6
business licence (企业等的)营业执照 sCp)
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business relation 业务关系 2fNNdxdbT
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