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 .XTBy/(0
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ability to continue as a going concern 持续经营能力 p8frSrcU
acceptability 可接受性,可接受程度 g7rn|<6FI
acceptable level of detection risk 检查风险的可接受水平 U)o(}:5xF
acceptance of engagement 接受委托 V!(T
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accepting the engagement for the first time 首次接受委托 {IJ,y27
access to asset 对资产的接触 6j+_)7.V
according to 根据,依据,依照 #zyEN+
account balance 账户余额 ESft:3xyw
account for 对……进行会计处理,核算;解释 =Z2
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accounting 会计,会计学 w/#k.YE
accounting advisory serve 会计咨询服务 d@JjqE[
accounting firm 会计师事务所 tY~EB.%
accounting information 会计信息,会计资料 *xI0hFJIM
accounting period 会计期间 Z~[ c65Nlu
accounting policies 会计政策 .k|8nNj
accounting professional bodies 会计职业组织,会计职业团体 uPQ:}zL2
accounting records 会计记录 l`M{Ravvn*
accounting responsibility 会计责任 )OS^tG
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accounting service 会计服务 M3!A?!BU
accounting standards 会计准则 by (xv0v;
Accounting Standards for Business Enterprises 企业会计准则 CI{? Kb
accounting system 会计系统 R<I)}<g(A3
accounting treatment 会计处理 j|c
accuracy 准确性,精确性 0[/>>
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additional audit procedures 追加审计程序 gi#bU
addressee 收件人,收信人
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Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规
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adverse impact 不利影响,负面影响 ?A+-k4l
adverse opinion 反对意见 slaYr`u
advisory group 咨询组,顾问组 * G!C 'w\$
agency fee 代理费,代理费用 2+m%f"
aggregate 总计,合计为…… 9
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alternation of document and record 变造文件和记录 Ii FeO
alternative audit procedures 替代审计程序,备选审计程序 dZ
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amend 修改,修订 LVP2jTz
amortisation 摊销 uxLT*,
analytical capacity 分析能力 QH7"' u6
analytical procedures 分析性程序 P|%uB'|H
annual financial statements 年度会计报表,年度财务报表 ROsR;C0!
appendix 附录,附表 4+I @
applicable 适用的 "H\1Z,P<m
applicable laws and regulations 适用的法规 ]-]K4*{
application systems 应用系统 uj;tmK>;
apply consistently 一贯地执行,一贯地实施 $P
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appropriate 适当的,合适的; WR,MqM20
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appropriate authorization 适当的授权 |qTvy,U[
appropriateness of audit evidence 审计证据的适当性 &8$Gyu
approval 批准,核准 g9C/Oj`I
assertion (会计报表上的)认定;确认 7vZtEwC)n
assessed level of control risk 对控制风险的评估,控制风险的评估水平 $FXlH;_7
asset 资产,财产 AH-B/c5
asset restructuring 资产重组 5argw+2s4$
assignment of duties 职责的划分 b?i5C4=K
assistant 助理,助理人员 U1nObA
associated company 联属公司,联营公司 uIh68UM
association 联合,结合;协会,社团 *WMI<w~_
assumption 假设,假定 cH>@ZFTF
at a given date 在某一特定时日 @%iZT4`Ejf
attestation 鉴证,公证 lidVe]>
attestation service 鉴证服务 hvW FzT5
audit adjustment 审计调整 <OgwA$abl%
audit areas 审计领域 Ql>bsr}
audit conclusion 审计结论 Z:eB9R#2y
audit effectiveness 审计效果 t?1b(oJ
audit efficiency 审计效率 1?I_fA}
audit engagement letter 审计业务约定书
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audit evidence 审计证据 Z;/QB6|%
audit fee 审计费 {0L.,T~g+[
audit files 审计档案 lC.Q61 J@
audit findings 审计中发现的事项 T8^`<gr.
audit implementation stage 审计实施阶段 uvG'Kx
audit mark 审计标识 'k'"+
audit materiality 审计重要性 V_\9t8
audit method 审计方法 ~t+T5`K
audit objective 审计目标,审计目的 ;*(i}'
audit of financial statements 会计报表审计,财务报表审计 @=<B8VPJd
audit opinion 审计意见 ==#mlpi`S[
audit period 被审计期间,被审计年度 -XASS%
audit plan 审计计划 3ch
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audit planning 编制审计计划,制定审计计划,审计计划 ,F%2'W
audit planning stage 审计计划阶段 b
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audit procedure 审计程序 p C^=?!:U
audit programme 审计程序表,具体审计计划 '8w}m8{y
audit report 审计报告 +h]~m_O
audit report with a disclaimer of opinion 拒绝表示意见审计报告 je;C}4
audit report with a qualified opinion 有保留意见的审计报告 H~$*
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audit report with an adverse opinion 否定意见的审计报告 <>v=jH|L
audit report with dual dates 双重日期审计报告 d H N"pNNs
audit reporting stage 审计报告阶段 b|-}?@&7&q
audit responsibility 审计责任 J
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audit results 审计结果 "T@9#7Obu
audit risk 审计风险 :u]QEZ@@
audit sampling 审计抽样 u|"y&>!R-
audit sampling techniques 审计抽样方法,审计抽样技术 ~2;\)/E\
audit strategies 审计策略 ;&dMtYb
audit summary 审计总结,审计小结 FLo`EE":O(
audit team 审计小组 oTJ^WePZQ
audit test 审计测试 w2SN=X~#
audit trail 审计轨迹 Skg}/Ek
audit work 审计工作
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audit working paper 审计工作底稿 S2jn pf}
audited financial statement 审计会计报表,已审计财务报表 +'/C(5y)0X
Auditing Guidelines (the~) 审计规范指南 XL7||9,(h
auditing standards 审计准则 SM8f"H28
audit-oriented working paper (审计)业务类工作底稿 `mthzc3W
authorisation 授权 11vAx9
authorisation of transaction 交易的授权 s:K'I7_#@
availability 可获得性 F%f)oq`B
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balance 余额;差额;平衡 bkuJN%
balance sheet 资产负债表 Tb:6IC7="
bank 银行 x1h&`QUP
bank account 银行账户,银行户头 IISdC(5
bank statement 银行对账单 Ft^X[5G4L
barter transaction 易货交易,以物换物交易 v|M
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basis of audit 审计依据 j&u/T
basis of preparation (会计报表的)编制基础 ix hF,F
book of account 账目,账簿 1N[9\Yi
borrowing 借款,贷款,借债 }_BNi;H
branch 分支,分支机构,分店 u9m ~1\R*
brought forward (账户余额等的)承上年,承上期,承上页 .}5qi;CA
budget 预算 aoQ$"PF9
building 建筑物;大楼 ;t M
business conditions 业务情况,经营情况 y=0)vi{]
business licence (企业等的)营业执照 "ql$Rz8
business relation 业务关系 vb|
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