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 [Rxbb+,U
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审计词汇英汉对照 l.nd Wv
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ability to continue as a going concern 持续经营能力 +,|aIF
acceptability 可接受性,可接受程度 >h3m/aeNC
acceptable level of detection risk 检查风险的可接受水平 )sZJH9[K
acceptance of engagement 接受委托 wSd|-e
accepting the engagement for the first time 首次接受委托 kWMz;{I5*w
access to asset 对资产的接触 fPBJ%SZ
according to 根据,依据,依照 U]A JWC6
account balance 账户余额 j[Q9_0R~lR
account for 对……进行会计处理,核算;解释 r?2EJE2{V
accounting 会计,会计学 AC&)FY
accounting advisory serve 会计咨询服务 ;1AXu/
accounting firm 会计师事务所 gzd<D}2F~
accounting information 会计信息,会计资料 $+
accounting period 会计期间 6"YcM:5~
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 ?RQ_LA;
accounting records 会计记录 cMK}BHOC
accounting responsibility 会计责任 {|{;:_.>
accounting service 会计服务 [JVEKc ym
accounting standards 会计准则 Ygq;jX
Accounting Standards for Business Enterprises 企业会计准则 ISHzlE
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accounting system 会计系统 cw"Ou%
accounting treatment 会计处理 cw3j&k
accuracy 准确性,精确性 h<<uef9
additional audit procedures 追加审计程序 Z_;!f}X
addressee 收件人,收信人 oH='\M%+
Administration of State-owned Assets (the~) 国有资产管理局 %urd;h D
administrative laws and regulations 行政法规 Y?v{V>;*A
adverse impact 不利影响,负面影响 \@B'f
adverse opinion 反对意见 /Os6i&;
advisory group 咨询组,顾问组 'W*:9wah
agency fee 代理费,代理费用 %WF]mF T_
aggregate 总计,合计为…… uL{
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alternation of document and record 变造文件和记录 ZA+w7S3
alternative audit procedures 替代审计程序,备选审计程序 [9^lAhX
amend 修改,修订 Y*/e;mG.
amortisation 摊销 <&RpGAk%I
analytical capacity 分析能力 {/}%[cY=
analytical procedures 分析性程序 hQ ?zc_3
annual financial statements 年度会计报表,年度财务报表 4w5
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appendix 附录,附表 ]?%S0DO*
applicable 适用的 UQ#t &
applicable laws and regulations 适用的法规 I%:\"g"c
application systems 应用系统 ?DGg.2f
apply consistently 一贯地执行,一贯地实施 H<9_BA?
appropriate 适当的,合适的; $f?GD<}?7r
征用,挪用 Ozg,6&3ji
appropriate authorization 适当的授权 |*$0~mA
appropriateness of audit evidence 审计证据的适当性 7epil
approval 批准,核准 -v! ;
assertion (会计报表上的)认定;确认 0bG#'.-
assessed level of control risk 对控制风险的评估,控制风险的评估水平 hVIv->
asset 资产,财产 R} X"di
asset restructuring 资产重组 G
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assignment of duties 职责的划分 ;ObrBN,Fu
assistant 助理,助理人员 =P%?{7
associated company 联属公司,联营公司 {l"(EeW6)
association 联合,结合;协会,社团 FsLd&$?T&
assumption 假设,假定 E#R1
at a given date 在某一特定时日 [/o BjiBA
attestation 鉴证,公证 6WX?Xc]$3
attestation service 鉴证服务 ,N1pw w?
audit adjustment 审计调整 !dq$qUl/
audit areas 审计领域 :%_h'9Qq
audit conclusion 审计结论
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audit effectiveness 审计效果 ,T*\9'Q
audit efficiency 审计效率 22'Ra[
audit engagement letter 审计业务约定书 gBr/Y}I
audit evidence 审计证据 iG#92e4
audit fee 审计费 "U!Vdt2vp
audit files 审计档案 g/frg(KF
audit findings 审计中发现的事项 tOX-vQ
audit implementation stage 审计实施阶段 _Q 'f^Kj
audit mark 审计标识 gO{$p q}
audit materiality 审计重要性 {n&GZG"f
audit method 审计方法 &NOCRabc
audit objective 审计目标,审计目的 V?)YQB
audit of financial statements 会计报表审计,财务报表审计 P?^%i
audit opinion 审计意见 osc A\r
audit period 被审计期间,被审计年度 Hy5 6@jW+E
audit plan 审计计划 CaV@<T
audit planning 编制审计计划,制定审计计划,审计计划 ep4?;Qmho
audit planning stage 审计计划阶段 a6@k*9D>
audit procedure 审计程序 G5%k.IRz
audit programme 审计程序表,具体审计计划 ;l^'g}dQ^
audit report 审计报告 &@FufpPw/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +IMt$}7[
audit report with a qualified opinion 有保留意见的审计报告 fR?'HsQg
audit report with an adverse opinion 否定意见的审计报告 jGoQXiX
audit report with dual dates 双重日期审计报告 LP !d|X
audit reporting stage 审计报告阶段 -/
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audit responsibility 审计责任 K4-_a{)/
audit results 审计结果 y|=KrvMHJ
audit risk 审计风险 !1%Sf.`!_
audit sampling 审计抽样 `6RccEm
audit sampling techniques 审计抽样方法,审计抽样技术 V>`9ey!U
audit strategies 审计策略 k{O bm
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audit summary 审计总结,审计小结 ayh235>a(
audit team 审计小组 LcT;7yv
audit test 审计测试 el\xMe^SY
audit trail 审计轨迹 )3 R5cq
audit work 审计工作 Nv|0Z'M
audit working paper 审计工作底稿 g6+5uvpd
audited financial statement 审计会计报表,已审计财务报表 @
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Auditing Guidelines (the~) 审计规范指南 XD"
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auditing standards 审计准则 OsW*@v(
audit-oriented working paper (审计)业务类工作底稿 }u1h6rd `
authorisation 授权 RP^vx`9h
authorisation of transaction 交易的授权 tt
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availability 可获得性 O \
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balance 余额;差额;平衡 <2fy(9y
balance sheet 资产负债表 kGL3*x
bank 银行 r i)`e
bank account 银行账户,银行户头 GXk
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bank statement 银行对账单 Jz*A!Li
barter transaction 易货交易,以物换物交易 _0ZU I^#
basis of audit 审计依据 =Ot_P7'5gv
basis of preparation (会计报表的)编制基础 Bz|/TV?X(
book of account 账目,账簿 OG_v[ C5
borrowing 借款,贷款,借债 I0><IaFy
branch 分支,分支机构,分店 M`8c|*G
brought forward (账户余额等的)承上年,承上期,承上页 wCV~9JTJ!
budget 预算 x6$3KDQm
building 建筑物;大楼 2 <@g *
business conditions 业务情况,经营情况 Sx (E'?]
business licence (企业等的)营业执照 m.\JO
business relation 业务关系 FUZuS!sJ
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