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 !
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ability to continue as a going concern 持续经营能力 xH=&={
acceptability 可接受性,可接受程度 d1,azM
acceptable level of detection risk 检查风险的可接受水平 "-hgeQX
acceptance of engagement 接受委托 *) wp
accepting the engagement for the first time 首次接受委托 &L/C:<.
access to asset 对资产的接触 GL /\uq
according to 根据,依据,依照 9orza<#
account balance 账户余额 K9*K4'#R
account for 对……进行会计处理,核算;解释 34oC285yc
accounting 会计,会计学 toQn]MT
accounting advisory serve 会计咨询服务 RH`m=?~J,
accounting firm 会计师事务所 t
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accounting information 会计信息,会计资料 Dk4Wj"LS
accounting period 会计期间 d`:0kOF+
accounting policies 会计政策 A.y$.(
accounting professional bodies 会计职业组织,会计职业团体 -du+iOe?
accounting records 会计记录 )ow 3Bl8w
accounting responsibility 会计责任 "aP/214Ul
accounting service 会计服务 P017y&X
accounting standards 会计准则 jReI+
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Accounting Standards for Business Enterprises 企业会计准则 /aK },+
accounting system 会计系统 >LW9$[H
accounting treatment 会计处理 D.H
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accuracy 准确性,精确性 eo@:@O+bm
additional audit procedures 追加审计程序
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addressee 收件人,收信人 72PDqK#
Administration of State-owned Assets (the~) 国有资产管理局 onjTuZ^h
administrative laws and regulations 行政法规 EqOB
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adverse impact 不利影响,负面影响 Vbwbc5m}
adverse opinion 反对意见 9J>DLvl;
advisory group 咨询组,顾问组 g'mkhF(
agency fee 代理费,代理费用 c*3ilMP\4
aggregate 总计,合计为…… ncWASw`
alternation of document and record 变造文件和记录 H\O|Y@uVr
alternative audit procedures 替代审计程序,备选审计程序 V,>#!zUv
amend 修改,修订 @
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amortisation 摊销 4 b
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analytical capacity 分析能力 l]%|w]i\
analytical procedures 分析性程序 | o+vpy
annual financial statements 年度会计报表,年度财务报表 EmLPq!C
appendix 附录,附表 7C&`i}/t
applicable 适用的 F2XXvxG
applicable laws and regulations 适用的法规 uH]^/'8vBd
application systems 应用系统 yLI=&7/e@
apply consistently 一贯地执行,一贯地实施 6k^
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appropriate 适当的,合适的; &jj\-;=~Ho
征用,挪用 mNV4"lNR
appropriate authorization 适当的授权 y{kXd1,
appropriateness of audit evidence 审计证据的适当性 [t ^|l?
approval 批准,核准 Ad]r )d{
assertion (会计报表上的)认定;确认 t);5Cw_
assessed level of control risk 对控制风险的评估,控制风险的评估水平 J H$
asset 资产,财产 oE5+
asset restructuring 资产重组 S-v9z:M3
assignment of duties 职责的划分 R/ P.m~
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assistant 助理,助理人员 jP+4'O!s[
associated company 联属公司,联营公司 \Z)'':},C
association 联合,结合;协会,社团 IMVoNKW-
assumption 假设,假定 gAR];(*
at a given date 在某一特定时日 B:9Z;g@&
attestation 鉴证,公证 @ cv`}k
attestation service 鉴证服务 1AhL-Lj
audit adjustment 审计调整 OxqP:kM
audit areas 审计领域 sX@e1*YE_
audit conclusion 审计结论 az`5{hK
audit effectiveness 审计效果 /wIZ '
audit efficiency 审计效率 DNL
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audit engagement letter 审计业务约定书 QAu^]1 ;
audit evidence 审计证据 HLk/C[`u,
audit fee 审计费 \)r#?qn4z;
audit files 审计档案 Q}I. UG_
audit findings 审计中发现的事项 n NAJ8z}Nt
audit implementation stage 审计实施阶段 6g$+ ))g
audit mark 审计标识 KX*e2 /0
audit materiality 审计重要性 k ^+h>B-;
audit method 审计方法 1no$|n#
audit objective 审计目标,审计目的 ULsz<Hj
audit of financial statements 会计报表审计,财务报表审计 vR:t4EJ`
audit opinion 审计意见 w}7`Vas9
audit period 被审计期间,被审计年度 ab
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audit plan 审计计划 A(<-
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audit planning 编制审计计划,制定审计计划,审计计划 Xr':/Qjf
audit planning stage 审计计划阶段 Z73 ysn}
audit procedure 审计程序 1q/z&@+B
audit programme 审计程序表,具体审计计划 /GCSC8T
audit report 审计报告 hu6)GOZbv
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _Z 9I')
audit report with a qualified opinion 有保留意见的审计报告 =axi0q?}
audit report with an adverse opinion 否定意见的审计报告 DfqXw^BKD
audit report with dual dates 双重日期审计报告 M*@MkN*u&
audit reporting stage 审计报告阶段 o'R_kadN[T
audit responsibility 审计责任 RU[{!E
audit results 审计结果 @-Gf+*GZys
audit risk 审计风险 V8&%f xn+
audit sampling 审计抽样 Ip?Ueaei
audit sampling techniques 审计抽样方法,审计抽样技术 }8 ,b;Q
audit strategies 审计策略 69rVW~Z
audit summary 审计总结,审计小结 @p}H@#/u\
audit team 审计小组
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audit test 审计测试 x4fLe5xv
audit trail 审计轨迹 ca$D|3
audit work 审计工作 bQ_i&t\yzB
audit working paper 审计工作底稿 ~H?RHYP~
audited financial statement 审计会计报表,已审计财务报表 $D8KEkW
Auditing Guidelines (the~) 审计规范指南 EYMwg_
auditing standards 审计准则 5wr0+Xo
audit-oriented working paper (审计)业务类工作底稿 Bxz{rR0XV
authorisation 授权 C
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authorisation of transaction 交易的授权 >}_c<`:
availability 可获得性 #& Rx(
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balance 余额;差额;平衡 ?T?%x(]I
balance sheet 资产负债表
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bank 银行
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bank account 银行账户,银行户头 `d8}3D
bank statement 银行对账单 R3%T}^;f
barter transaction 易货交易,以物换物交易 h4!$,%"''
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 o y}(
book of account 账目,账簿 Hm%[d;Z7
borrowing 借款,贷款,借债 Po9 3&qE
branch 分支,分支机构,分店 LBw,tP
brought forward (账户余额等的)承上年,承上期,承上页 Koahd=
budget 预算 Ab8~'<F$B
building 建筑物;大楼 t55CT6Se
business conditions 业务情况,经营情况 6R dfF$f
business licence (企业等的)营业执照 2 R 1S>X
business relation 业务关系 }MuX
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