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 W{*U#:Jx1
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ability to continue as a going concern 持续经营能力 MRV4D<NQ
acceptability 可接受性,可接受程度 J4;w9[a$
acceptable level of detection risk 检查风险的可接受水平 2ed$5.D
acceptance of engagement 接受委托 iT227v!s
accepting the engagement for the first time 首次接受委托 @aAB#,
access to asset 对资产的接触 }i ^]uW*h
according to 根据,依据,依照 ;xS@-</:
account balance 账户余额 y
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account for 对……进行会计处理,核算;解释 J NPEyC
accounting 会计,会计学 Y[R veF
accounting advisory serve 会计咨询服务 6c$ so
accounting firm 会计师事务所 g=XvqD<
accounting information 会计信息,会计资料 )+OI}
accounting period 会计期间 &5h{XSv
accounting policies 会计政策 I}q2)@
accounting professional bodies 会计职业组织,会计职业团体 'J
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accounting records 会计记录 !KKkw4
accounting responsibility 会计责任 TWZ**S-
accounting service 会计服务 J<'[P$D
accounting standards 会计准则 P<ElH3J`
Accounting Standards for Business Enterprises 企业会计准则 ?
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accounting system 会计系统 7l/.fSW
accounting treatment 会计处理 -GCC
accuracy 准确性,精确性 :PE{2*
additional audit procedures 追加审计程序 ;4
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addressee 收件人,收信人 xQ+UZc
Administration of State-owned Assets (the~) 国有资产管理局 ywTt<;
administrative laws and regulations 行政法规 Fku~'30
adverse impact 不利影响,负面影响 PV$)k>H-
adverse opinion 反对意见 _2xNio&
advisory group 咨询组,顾问组 w$[&ejFb
agency fee 代理费,代理费用 dWqKt0uh!
aggregate 总计,合计为…… O]3$$uI=QE
alternation of document and record 变造文件和记录 lqe|1vN
alternative audit procedures 替代审计程序,备选审计程序 ' ^E7T'v%
amend 修改,修订 ABb,]
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amortisation 摊销 u1a0w
analytical capacity 分析能力 /Jj7+?
analytical procedures 分析性程序 6?$yBu9l
annual financial statements 年度会计报表,年度财务报表 .ZQD`SRrI
appendix 附录,附表 &W+lwEu
applicable 适用的 )eIC5>#.
applicable laws and regulations 适用的法规 js;p7wi
application systems 应用系统 )O\w'|$G
apply consistently 一贯地执行,一贯地实施 -@L7!,j
appropriate 适当的,合适的; =1sGT;>
征用,挪用 8?LsV<
appropriate authorization 适当的授权 J_NY:B
appropriateness of audit evidence 审计证据的适当性 D+m#_'ocL
approval 批准,核准 <` [o|>A Z
assertion (会计报表上的)认定;确认 9^;Cz>6s
assessed level of control risk 对控制风险的评估,控制风险的评估水平 #NQpr
asset 资产,财产 7.)kG}q]
asset restructuring 资产重组 Iue}AGxu:{
assignment of duties 职责的划分 IU
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assistant 助理,助理人员 f#mNx
associated company 联属公司,联营公司 nVB.sab
association 联合,结合;协会,社团 kZ<0|b
assumption 假设,假定 Hi%)TDfv
at a given date 在某一特定时日 K|L&mL&8
attestation 鉴证,公证 ^Gi9&fS,
attestation service 鉴证服务 6`Hd)T5{w
audit adjustment 审计调整 Z5/*iun
audit areas 审计领域 Y*VF1M,2_
audit conclusion 审计结论 t2x2_;a
audit effectiveness 审计效果 Ey|{yUmU+
audit efficiency 审计效率 m.F}9HI%hN
audit engagement letter 审计业务约定书 )qSjI_qt5
audit evidence 审计证据
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audit fee 审计费 )j,Y(V$P
audit files 审计档案 9K!kU6Gh
audit findings 审计中发现的事项 ^^,cnDlm
audit implementation stage 审计实施阶段 x{DTVa
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audit mark 审计标识 s.|OdC>U =
audit materiality 审计重要性 FEY_(70
audit method 审计方法 VAW:h5j2@
audit objective 审计目标,审计目的 Gh%R4)}
audit of financial statements 会计报表审计,财务报表审计 ncGt
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audit opinion 审计意见 .*}!XKp0j
audit period 被审计期间,被审计年度 Nk63F&J7e
audit plan 审计计划 21k,{FB'?
audit planning 编制审计计划,制定审计计划,审计计划 + Vv+<M
audit planning stage 审计计划阶段 <+y%k~("
audit procedure 审计程序 ycq+C8J+Ep
audit programme 审计程序表,具体审计计划 &u`EYxT
audit report 审计报告 1;v,rs M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >}T}^F
audit report with a qualified opinion 有保留意见的审计报告 ZLDO&
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audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 >\br8=R
audit reporting stage 审计报告阶段 QM('bbN
audit responsibility 审计责任 Qm_IU!b
audit results 审计结果 8Z|A'M
audit risk 审计风险 3</W}]$)p
audit sampling 审计抽样 ?e{hidg
audit sampling techniques 审计抽样方法,审计抽样技术 o5B]? ekpq
audit strategies 审计策略 v6U Gr4
audit summary 审计总结,审计小结 zMke}2
audit team 审计小组 V15/~
audit test 审计测试 (H^)wDb
audit trail 审计轨迹 r01u3!
audit work 审计工作 ?B+]Ex(\B,
audit working paper 审计工作底稿 9dVHh?E
audited financial statement 审计会计报表,已审计财务报表 p[Zk;AT~
Auditing Guidelines (the~) 审计规范指南 !C(U9p. 0
auditing standards 审计准则 "D,}|
audit-oriented working paper (审计)业务类工作底稿 ]z O6ESH
authorisation 授权 )%q!XM
authorisation of transaction 交易的授权 Qz4eQlWhp
availability 可获得性 EtnuEU
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balance 余额;差额;平衡 Sx:JuK@
balance sheet 资产负债表 K
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bank 银行 '4Drs}j5
bank account 银行账户,银行户头 4wKQs&:
bank statement 银行对账单 !J&UO/q.
barter transaction 易货交易,以物换物交易 |2E:]wT}qg
basis of audit 审计依据 hG~HV{6
basis of preparation (会计报表的)编制基础 -zg 6^f_pW
book of account 账目,账簿 YEa<zhO8
borrowing 借款,贷款,借债 ^
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branch 分支,分支机构,分店 mEmgr(W
brought forward (账户余额等的)承上年,承上期,承上页 82)%`$yZw[
budget 预算 p;qFMzyS9
building 建筑物;大楼 X2|&\G9c
business conditions 业务情况,经营情况 %Rt
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business licence (企业等的)营业执照 "!Qi$ ]
business relation 业务关系 j.!5&^;u4
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