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 {V^|9j:\K
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ability to continue as a going concern 持续经营能力 u~~H'*EM
acceptability 可接受性,可接受程度 vf@toYc[E
acceptable level of detection risk 检查风险的可接受水平 "?M)2,:A
acceptance of engagement 接受委托 dFl8 'D
accepting the engagement for the first time 首次接受委托 .
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access to asset 对资产的接触 <~Oy3#{
according to 根据,依据,依照 V q[4RAd^P
account balance 账户余额 ?Q[b1: ;Lm
account for 对……进行会计处理,核算;解释 t ch;_7?
accounting 会计,会计学 8Q(A1U
accounting advisory serve 会计咨询服务 u- }@^Y$M
accounting firm 会计师事务所 tuslkOE#
accounting information 会计信息,会计资料 v&)G~cz
accounting period 会计期间 JKF/z@Vbe\
accounting policies 会计政策 =x@v{cP
accounting professional bodies 会计职业组织,会计职业团体 0O!A8FA0
accounting records 会计记录 ^4~?]5
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accounting responsibility 会计责任 -y'tz,En.
accounting service 会计服务 3(,c^F
accounting standards 会计准则 ^
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Accounting Standards for Business Enterprises 企业会计准则 )eVn1U2*z.
accounting system 会计系统 0<)Ep~!
accounting treatment 会计处理 W) ?s''WE;
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 C*stj
addressee 收件人,收信人 j%)@f0Ng
Administration of State-owned Assets (the~) 国有资产管理局 GOUO
administrative laws and regulations 行政法规 pM-mZ/?
adverse impact 不利影响,负面影响 oi7Y?hTj
adverse opinion 反对意见 hiEosI
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advisory group 咨询组,顾问组 "#.L\p{Zy
agency fee 代理费,代理费用 c{3P|O&.
aggregate 总计,合计为…… .1f!w!ltVR
alternation of document and record 变造文件和记录 "9#hk3*GqX
alternative audit procedures 替代审计程序,备选审计程序 b=kY9!GN,v
amend 修改,修订
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amortisation 摊销 %F87"v~
analytical capacity 分析能力 ;qs^+
analytical procedures 分析性程序 MP
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annual financial statements 年度会计报表,年度财务报表 AHzm9U @
appendix 附录,附表 w:9M6+mM^
applicable 适用的 b( ~#CHg
applicable laws and regulations 适用的法规 ~cf)wrP
application systems 应用系统 p{x6BVw?>
apply consistently 一贯地执行,一贯地实施 u`"Y!*[ -
appropriate 适当的,合适的; }vd72PB
征用,挪用 r-_-/O"l
appropriate authorization 适当的授权 Xb@dQRVX
appropriateness of audit evidence 审计证据的适当性 \rY\wa
approval 批准,核准 ^ f[^.k$3d
assertion (会计报表上的)认定;确认 I2gSgv%
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;!j/t3#a
asset 资产,财产 +4F; m_G6
asset restructuring 资产重组 5R6
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assignment of duties 职责的划分 P6)d#M
assistant 助理,助理人员 \Rw^&;\1
associated company 联属公司,联营公司 l%qfaU2
association 联合,结合;协会,社团 *G[` T%g
assumption 假设,假定 O&Y22mu
at a given date 在某一特定时日 k- exqM2x=
attestation 鉴证,公证 l-2lb&n
attestation service 鉴证服务 f\z9?Z(~
audit adjustment 审计调整 tILnD1q
audit areas 审计领域 1ZXRH;J40
audit conclusion 审计结论 :BF
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audit effectiveness 审计效果 _ucixM#
audit efficiency 审计效率 m4^VlE,`Dh
audit engagement letter 审计业务约定书 i "aQm
audit evidence 审计证据 H'I5LYsXO~
audit fee 审计费 rIX 40,`
audit files 审计档案 y!x-R!3
audit findings 审计中发现的事项 E O
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audit implementation stage 审计实施阶段 X{iidTW`xv
audit mark 审计标识 fVYv 2
audit materiality 审计重要性 GS*_m4.Ry6
audit method 审计方法 yMOYTN@]
audit objective 审计目标,审计目的 t&-c?&FO\;
audit of financial statements 会计报表审计,财务报表审计 &zPM#Q
audit opinion 审计意见 X^C $|:
audit period 被审计期间,被审计年度 @"iNjqxh
audit plan 审计计划 +A%zFF3
audit planning 编制审计计划,制定审计计划,审计计划 I]B9+Z?xo
audit planning stage 审计计划阶段 0Qg%48u
audit procedure 审计程序 u@aM8Na
audit programme 审计程序表,具体审计计划 _+gpdQq\p
audit report 审计报告 wKJK!P
audit report with a disclaimer of opinion 拒绝表示意见审计报告 sA
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audit report with a qualified opinion 有保留意见的审计报告 <#~n+,
audit report with an adverse opinion 否定意见的审计报告 hDbZ62DDN
audit report with dual dates 双重日期审计报告 eTt{w
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audit reporting stage 审计报告阶段 nTsPX Tat
audit responsibility 审计责任 {X W>3 "
audit results 审计结果 `Mo%)I<`=
audit risk 审计风险 Y3xEFqMU
audit sampling 审计抽样 V{{UsEVO
audit sampling techniques 审计抽样方法,审计抽样技术 Koz0Xy
audit strategies 审计策略 SNV;s,
audit summary 审计总结,审计小结 XV!UeBq
audit team 审计小组 !zxq9IhWR
audit test 审计测试 '=IuwCB|;
audit trail 审计轨迹 efh 1-3f
audit work 审计工作 ^1ks`1
audit working paper 审计工作底稿 U27ja|W^
audited financial statement 审计会计报表,已审计财务报表 `~@}f"c`u
Auditing Guidelines (the~) 审计规范指南 QYWl`Yqf
auditing standards 审计准则 K=2j}IPe
audit-oriented working paper (审计)业务类工作底稿 *gI9CVfQl
authorisation 授权 dTVM
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authorisation of transaction 交易的授权 hflDVGBW
availability 可获得性 }Z`@Z'
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balance 余额;差额;平衡 RHq r-%
balance sheet 资产负债表 2aQ}|
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bank 银行 $
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bank account 银行账户,银行户头 z<BwV
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bank statement 银行对账单 *OZO} i
barter transaction 易货交易,以物换物交易 98WJ"f_ #
basis of audit 审计依据 ,-BZsZ0~
basis of preparation (会计报表的)编制基础 U3w*z6OG
book of account 账目,账簿 td+[Na0d
borrowing 借款,贷款,借债 *tT5Zt/&Sr
branch 分支,分支机构,分店 Sq2yQSd
brought forward (账户余额等的)承上年,承上期,承上页 xX])IZD
budget 预算 =`%%*
building 建筑物;大楼 ,@2d4eg4
business conditions 业务情况,经营情况 ix}*whW=U
business licence (企业等的)营业执照 Fw;Y)y=O
business relation 业务关系 UmQ'=@^kR
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