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 -{tB&V~+v
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ability to continue as a going concern 持续经营能力 },;ymk|g[
acceptability 可接受性,可接受程度
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acceptable level of detection risk 检查风险的可接受水平 0kp#+&)+
acceptance of engagement 接受委托 M'"@l$[QM
accepting the engagement for the first time 首次接受委托 E7K(I ?
access to asset 对资产的接触 *t-Wol
according to 根据,依据,依照 (r ]3tGp
account balance 账户余额 !B#Lea
account for 对……进行会计处理,核算;解释 42Vz6 k:
accounting 会计,会计学 j18qY4Gw)
accounting advisory serve 会计咨询服务 n:#
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accounting firm 会计师事务所 ;Ww s;.~
accounting information 会计信息,会计资料 OK6c"*<z
accounting period 会计期间 M]RbaXZ9
accounting policies 会计政策 Jn/"(mM
accounting professional bodies 会计职业组织,会计职业团体 MBO3y&\S4
accounting records 会计记录 _?+gfi+
accounting responsibility 会计责任 |1@/gqa
accounting service 会计服务 T,sArKBI
accounting standards 会计准则 9\aR{e,1
Accounting Standards for Business Enterprises 企业会计准则 4%]wd}'#Un
accounting system 会计系统 aUBGp: (
accounting treatment 会计处理 *u|bmt
accuracy 准确性,精确性 fF\s5f#:
additional audit procedures 追加审计程序 %e71BZo~^s
addressee 收件人,收信人 O'OVj
Administration of State-owned Assets (the~) 国有资产管理局 *_aeK~du.
administrative laws and regulations 行政法规 xD#r5
adverse impact 不利影响,负面影响 \+STl#3*q
adverse opinion 反对意见 QQB\$[M!Z
advisory group 咨询组,顾问组 }!W,/=z*
agency fee 代理费,代理费用 BJ]4j-^o
aggregate 总计,合计为…… S\F;b{S1
alternation of document and record 变造文件和记录 .+'`A"$8
alternative audit procedures 替代审计程序,备选审计程序 &f:"p*=a\
amend 修改,修订 +-VkRr#
amortisation 摊销 **%/Ke[
analytical capacity 分析能力 h5x_Vjj
analytical procedures 分析性程序 JS&=V67[
annual financial statements 年度会计报表,年度财务报表 xP3v65Q1
appendix 附录,附表 qNH=
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applicable 适用的 p7\}X. L
applicable laws and regulations 适用的法规 3miEF0x[
application systems 应用系统 CflGj0oy8
apply consistently 一贯地执行,一贯地实施 .sO.Y<-fl
appropriate 适当的,合适的; h]DS$WZ
征用,挪用 NJVAvq2E.
appropriate authorization 适当的授权 {!$E\e^d
appropriateness of audit evidence 审计证据的适当性 bw@"MF{
approval 批准,核准 :dZq!1~t
assertion (会计报表上的)认定;确认 P{'T9U|O-
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ~ PO)>;
asset 资产,财产 '`/Qr~]
asset restructuring 资产重组 %`kO\q_
assignment of duties 职责的划分 sbxOnwP\
assistant 助理,助理人员 K!JXsdHK
associated company 联属公司,联营公司 Ic%c%U=i
association 联合,结合;协会,社团 x8#bd{
assumption 假设,假定 ?8g*"&cn
at a given date 在某一特定时日 y)s+ /Teb
attestation 鉴证,公证 '_f]qNy
attestation service 鉴证服务 "M)kV5v%
audit adjustment 审计调整 rW.o_z03^
audit areas 审计领域 yBd#*3K1
audit conclusion 审计结论 8BL]]gT-I
audit effectiveness 审计效果 9K9{$jN~
audit efficiency 审计效率 V<ZohB?y
audit engagement letter 审计业务约定书 tSP)'N<
audit evidence 审计证据 Qh4<HQ<9
audit fee 审计费 , ;'y <GA
audit files 审计档案 MDHTZ94\Q
audit findings 审计中发现的事项 $IM}d"/9
audit implementation stage 审计实施阶段 3kTOWIX
audit mark 审计标识 yX^/Oc@j
audit materiality 审计重要性 w?r
audit method 审计方法 <B
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audit objective 审计目标,审计目的 |>/T*zk<
audit of financial statements 会计报表审计,财务报表审计 9`A}-YA!
audit opinion 审计意见 W?`%it5
audit period 被审计期间,被审计年度 lK}W%hzU
audit plan 审计计划 )_m#|U?Rex
audit planning 编制审计计划,制定审计计划,审计计划 5uVSbo.
audit planning stage 审计计划阶段 %Sgdhgk1
audit procedure 审计程序 z'FpP
audit programme 审计程序表,具体审计计划 aBBTcN%'
audit report 审计报告 F8c^M</
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;;A8TcE
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audit report with a qualified opinion 有保留意见的审计报告
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audit report with an adverse opinion 否定意见的审计报告 l,I[r$TCf
audit report with dual dates 双重日期审计报告 ]vFtByqn
audit reporting stage 审计报告阶段 =54"9*
audit responsibility 审计责任 mbij& 0
audit results 审计结果 WOv m%sX
audit risk 审计风险 B
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audit sampling 审计抽样 dx/NY1
audit sampling techniques 审计抽样方法,审计抽样技术 Y(qyuS3h~*
audit strategies 审计策略 cZ<@1I5QK
audit summary 审计总结,审计小结 h#Z5vH
audit team 审计小组 q ,C)AZ
audit test 审计测试 P?.j
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audit trail 审计轨迹 X\Y:9^5
audit work 审计工作 ,%bG]5
audit working paper 审计工作底稿 ?`,Rkg0fe
audited financial statement 审计会计报表,已审计财务报表 da'7*
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Auditing Guidelines (the~) 审计规范指南 x#-+//
auditing standards 审计准则 L. %N
audit-oriented working paper (审计)业务类工作底稿 ;Q1/53Y<
authorisation 授权 <b5J"i&m
authorisation of transaction 交易的授权 X;~3 U
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availability 可获得性 _o'3v=5T
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balance 余额;差额;平衡 l2AAEB_C.
balance sheet 资产负债表 l6[0i
bank 银行 2[O\"a%
bank account 银行账户,银行户头 j06Xz\c
bank statement 银行对账单 /]_a\x5Ss
barter transaction 易货交易,以物换物交易 JUf{;nt
basis of audit 审计依据 f|U
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basis of preparation (会计报表的)编制基础 ~> xV
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book of account 账目,账簿 }'"4q
borrowing 借款,贷款,借债 3;N+5*-
branch 分支,分支机构,分店 Ah_Ttj
brought forward (账户余额等的)承上年,承上期,承上页 r"%uP[H
budget 预算 cAL*Md8+
building 建筑物;大楼 SWrt 4G
business conditions 业务情况,经营情况 qv+8wJ((
business licence (企业等的)营业执照 hj8S".A_
business relation 业务关系 4X()D {uR
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