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 jkd8M;Jw
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审计词汇英汉对照 HH+XEM P/g
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A 3@ SfCG&|e
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ability to continue as a going concern 持续经营能力 5sRNqTIr
acceptability 可接受性,可接受程度 >"b"K{t
acceptable level of detection risk 检查风险的可接受水平 `Jo}/c5R
acceptance of engagement 接受委托 ]b)(=-;>
accepting the engagement for the first time 首次接受委托 ? IWS
access to asset 对资产的接触 z;)% i f6
according to 根据,依据,依照 &x}JC/u]fd
account balance 账户余额 -\vq-n
account for 对……进行会计处理,核算;解释 Uz6B\-(0p
accounting 会计,会计学 dBkB9nz
accounting advisory serve 会计咨询服务 GU9`;/
accounting firm 会计师事务所 hsh
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accounting information 会计信息,会计资料 )yJjJ:re
accounting period 会计期间 ) PtaX|U
accounting policies 会计政策 sz5@=
accounting professional bodies 会计职业组织,会计职业团体 t+
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accounting records 会计记录 49yN|h;c!
accounting responsibility 会计责任 -M:.D3,L
accounting service 会计服务 WO^h\#^n
accounting standards 会计准则 6+>rf{5P7
Accounting Standards for Business Enterprises 企业会计准则 f>o@Y]/l
accounting system 会计系统 +!rK4[W'
accounting treatment 会计处理 TD@'0MaQ#
accuracy 准确性,精确性 #g
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additional audit procedures 追加审计程序 fw5AZvE6$
addressee 收件人,收信人 ]pb3
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Administration of State-owned Assets (the~) 国有资产管理局 K)n( U9#
administrative laws and regulations 行政法规 ck;owGlT
adverse impact 不利影响,负面影响 | e+m!G1G
adverse opinion 反对意见 p[RD[b
advisory group 咨询组,顾问组 _oWenF
agency fee 代理费,代理费用 t{ 'QMX
aggregate 总计,合计为…… %(i
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alternation of document and record 变造文件和记录 =1D*K%
alternative audit procedures 替代审计程序,备选审计程序 a&&EjI
amend 修改,修订 d7@ N~<n
amortisation 摊销 $O[ut.
analytical capacity 分析能力 ~0`Pe{^*
analytical procedures 分析性程序 ,v/C-b)I
annual financial statements 年度会计报表,年度财务报表 _=rXaTp
appendix 附录,附表 @{j-B
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applicable 适用的 t]V)3Ww
applicable laws and regulations 适用的法规 {Su]P {oJ
application systems 应用系统 {\k9%2V*+
apply consistently 一贯地执行,一贯地实施 kG{(Qi
appropriate 适当的,合适的; 'Mg%G(3
征用,挪用 |KA8qQI]%
appropriate authorization 适当的授权 6;VlX,,j
appropriateness of audit evidence 审计证据的适当性 GYj`-t
approval 批准,核准 $*tuv?
assertion (会计报表上的)认定;确认 1oC/W?l^
assessed level of control risk 对控制风险的评估,控制风险的评估水平 <1ai0]
asset 资产,财产 (7"qT^s3
asset restructuring 资产重组 6rk/74gI,a
assignment of duties 职责的划分 \]^|IViIQ
assistant 助理,助理人员 <ioX|.7ZX
associated company 联属公司,联营公司 Lbd_L
association 联合,结合;协会,社团 Cnc77EUD
assumption 假设,假定 sQR;!-j
at a given date 在某一特定时日 Bk8U\Ut
attestation 鉴证,公证 #df Aqg
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attestation service 鉴证服务 E3`KO'v%
audit adjustment 审计调整 B]jh$@
audit areas 审计领域 ;$Wa=wHb
audit conclusion 审计结论 s4w<X}O_
audit effectiveness 审计效果
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audit efficiency 审计效率 H94$Xi"Bd
audit engagement letter 审计业务约定书 Cu>pql<O
audit evidence 审计证据 !
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audit fee 审计费 aPWFb.JO4
audit files 审计档案 4*'NpqC(_
audit findings 审计中发现的事项 4((Z8@iX/
audit implementation stage 审计实施阶段 bju
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audit mark 审计标识 D0uf=BbS
audit materiality 审计重要性 WS;3a}u
audit method 审计方法 a"~W1|JC"
audit objective 审计目标,审计目的 z8A`B
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audit of financial statements 会计报表审计,财务报表审计 A+?n=IHh
audit opinion 审计意见 Yd]f}5F
audit period 被审计期间,被审计年度 L&l>?"_
audit plan 审计计划 ZgN*m\l
audit planning 编制审计计划,制定审计计划,审计计划 i`E]gJ$
audit planning stage 审计计划阶段 +1e*>jE
audit procedure 审计程序 jAF
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audit programme 审计程序表,具体审计计划 eK]GyY/Y
audit report 审计报告 wd u>3Ch"y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 sW[42A
audit report with a qualified opinion 有保留意见的审计报告 fE7
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audit report with an adverse opinion 否定意见的审计报告 fz<Y9h=
audit report with dual dates 双重日期审计报告 y#r=^r]l)
audit reporting stage 审计报告阶段 ${`\In_?O
audit responsibility 审计责任 zS.7O'I<'
audit results 审计结果 $U!w#|&
audit risk 审计风险 |i1z47jN6P
audit sampling 审计抽样 G.L4l|%W
audit sampling techniques 审计抽样方法,审计抽样技术 !m78 /[LW
audit strategies 审计策略 iTD{
audit summary 审计总结,审计小结 10*U2FY)]
audit team 审计小组 #~(@Ka.eA0
audit test 审计测试 !5x"d7
audit trail 审计轨迹 eQzTb
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audit work 审计工作 ARslw*SJ
audit working paper 审计工作底稿 x%LWcT/
audited financial statement 审计会计报表,已审计财务报表 (Iu5QLE
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 L{aT"Of{X
audit-oriented working paper (审计)业务类工作底稿 }*
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authorisation 授权 jt?R
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authorisation of transaction 交易的授权 ZN^9w"A
availability 可获得性 3"%:S_[
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balance 余额;差额;平衡 V5R``Tp
balance sheet 资产负债表 D,]m7yFT
bank 银行 owQLAV
bank account 银行账户,银行户头 tBdvk>d
bank statement 银行对账单 (n#
barter transaction 易货交易,以物换物交易 3vDV
basis of audit 审计依据 NeUpl./b
basis of preparation (会计报表的)编制基础 f'*HP%+Y
book of account 账目,账簿 ))u$j4V
borrowing 借款,贷款,借债 }i?P(
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branch 分支,分支机构,分店 @ -g^R4e<
brought forward (账户余额等的)承上年,承上期,承上页 <[b\V+M
budget 预算 :x= ZvAvo
building 建筑物;大楼 {{:MJ\_"h_
business conditions 业务情况,经营情况 n0nkv[
business licence (企业等的)营业执照 LTG/gif[u
business relation 业务关系 CfA
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