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 xIKH
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ability to continue as a going concern 持续经营能力 =FIZh}JD
acceptability 可接受性,可接受程度 +$(y2F7|u-
acceptable level of detection risk 检查风险的可接受水平 kJO Z;X=9/
acceptance of engagement 接受委托 ^q/^.Gf
accepting the engagement for the first time 首次接受委托 V(0Y
access to asset 对资产的接触 CPcUB4a%#
according to 根据,依据,依照 ;R2A>f~
account balance 账户余额 ?f'`b<o
account for 对……进行会计处理,核算;解释 PHIc7*_
accounting 会计,会计学 aBY&]6^-
accounting advisory serve 会计咨询服务 nXb_\9E
accounting firm 会计师事务所 n[K%Xs)
accounting information 会计信息,会计资料 W|rAn2H
accounting period 会计期间 N2[j By8M
accounting policies 会计政策 <zvtQ^{]
accounting professional bodies 会计职业组织,会计职业团体 -@#],s7
accounting records 会计记录 v*JKLA
accounting responsibility 会计责任 Rc4=zimr+
accounting service 会计服务 2h*aWBLk
accounting standards 会计准则 Bd=K40Z:
Accounting Standards for Business Enterprises 企业会计准则 dQ-g\]d|
accounting system 会计系统 G,Eh8HboK
accounting treatment 会计处理 tS3&&t
accuracy 准确性,精确性 Sw-2vnSdM
additional audit procedures 追加审计程序 {6qxg _{
addressee 收件人,收信人 '@#(jY0
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Administration of State-owned Assets (the~) 国有资产管理局 /`aPV"$M
administrative laws and regulations 行政法规 ebCS4&c
adverse impact 不利影响,负面影响 p=x&X~
adverse opinion 反对意见 l,b,U/3R.
advisory group 咨询组,顾问组 /=9dX;
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agency fee 代理费,代理费用 s!D2s2b9e
aggregate 总计,合计为…… z~p!7q&g
alternation of document and record 变造文件和记录 r<srTHGLo
alternative audit procedures 替代审计程序,备选审计程序 d`$w3Hy
amend 修改,修订 G^SJhdO(Q
amortisation 摊销 w;AbJCv2
analytical capacity 分析能力 E2cZk6~m{
analytical procedures 分析性程序 xnWezO_
annual financial statements 年度会计报表,年度财务报表 eUCBQK
appendix 附录,附表 )*uo tV
applicable 适用的 `<<9A\Y-f
applicable laws and regulations 适用的法规 &X`
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application systems 应用系统 4A(h'(^7A
apply consistently 一贯地执行,一贯地实施 P()W\+",n
appropriate 适当的,合适的; D^F=:-l
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appropriate authorization 适当的授权 .T(vGiU
appropriateness of audit evidence 审计证据的适当性 ls9Y?
approval 批准,核准 "ixea- 2
assertion (会计报表上的)认定;确认 |)%H_TXTy
assessed level of control risk 对控制风险的评估,控制风险的评估水平 -}oH],C
asset 资产,财产 \/Q~C!
asset restructuring 资产重组 *x p_#
assignment of duties 职责的划分 =<aFkBX-
assistant 助理,助理人员 ZXiJ5BZ
associated company 联属公司,联营公司 O6b+eS
association 联合,结合;协会,社团 Y@MxKK uj
assumption 假设,假定 c0&!S-4M
at a given date 在某一特定时日 LXrk5>9
attestation 鉴证,公证 awz.~c++
attestation service 鉴证服务 IIBS:&;+-
audit adjustment 审计调整 j%Uoi
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audit areas 审计领域 lm&^`Bn)
audit conclusion 审计结论 yn(bW\
audit effectiveness 审计效果 N,VI55J:y>
audit efficiency 审计效率 -Ks)1w>l
audit engagement letter 审计业务约定书 tr/.pw6
audit evidence 审计证据 xy&*s\=:
audit fee 审计费 T4ugG?B*
audit files 审计档案 >nvK{6xR:
audit findings 审计中发现的事项 y[S9b(:+
audit implementation stage 审计实施阶段 3X ',L*f
audit mark 审计标识 oGg<s3;UND
audit materiality 审计重要性 <KCyXU*
audit method 审计方法 j*f\Z!EeZ
audit objective 审计目标,审计目的 U-,s/VQ?
audit of financial statements 会计报表审计,财务报表审计 w6Mv%ZO_
audit opinion 审计意见 w&VDe(:~
audit period 被审计期间,被审计年度 @PQd6%@
audit plan 审计计划 7,alZ"%W
audit planning 编制审计计划,制定审计计划,审计计划 KV6D0~
audit planning stage 审计计划阶段 fWs*u[S
audit procedure 审计程序 -*J!Ws(9
audit programme 审计程序表,具体审计计划 /"~UGn]R
audit report 审计报告 @"^7ASd%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]EQ*!
audit report with a qualified opinion 有保留意见的审计报告 eHd7fhW5
audit report with an adverse opinion 否定意见的审计报告 .We{W{
audit report with dual dates 双重日期审计报告 n8T'}d+mm
audit reporting stage 审计报告阶段 cdSgb3B0
audit responsibility 审计责任 ;AL:VU
audit results 审计结果 Qr6PkHU
audit risk 审计风险 -'*<;]P+.
audit sampling 审计抽样 oY; C[X
audit sampling techniques 审计抽样方法,审计抽样技术 `P:[.hRu
audit strategies 审计策略
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audit summary 审计总结,审计小结 +/ M%%:>mY
audit team 审计小组 d1
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audit test 审计测试 3QdCu<eBZ
audit trail 审计轨迹 8=0I4\
audit work 审计工作 -m
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audit working paper 审计工作底稿 S>j.i
audited financial statement 审计会计报表,已审计财务报表 n)35-?R/M
Auditing Guidelines (the~) 审计规范指南 &Ll&A@yU
auditing standards 审计准则 Xi\c>eALO
audit-oriented working paper (审计)业务类工作底稿 JZ:yPvJ
authorisation 授权 WoNY8
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authorisation of transaction 交易的授权 0O]v|
availability 可获得性 tAY{+N]f
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balance 余额;差额;平衡 ~0?B
balance sheet 资产负债表 ub`zS-vb
bank 银行 zE/\2F$
bank account 银行账户,银行户头 F>X<=YO0
bank statement 银行对账单 w
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barter transaction 易货交易,以物换物交易 %p&y/^=0I
basis of audit 审计依据 Nqz6_!
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 x5/&,&m`%
borrowing 借款,贷款,借债 Q#K10*-O6
branch 分支,分支机构,分店 ###>0(n
brought forward (账户余额等的)承上年,承上期,承上页 vEGI
budget 预算 N0NFgW;
building 建筑物;大楼 {c*5 )x!
business conditions 业务情况,经营情况 )Z['=+s%
business licence (企业等的)营业执照 2
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business relation 业务关系 {[L('MH2|
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