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 [nPzhXs
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ability to continue as a going concern 持续经营能力 @|
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acceptability 可接受性,可接受程度 ^s(X VVA
acceptable level of detection risk 检查风险的可接受水平 M;TfD
acceptance of engagement 接受委托 8yo6v3JqC
accepting the engagement for the first time 首次接受委托 eS@!\Hx
access to asset 对资产的接触 6L6~IXL>
according to 根据,依据,依照 w<F;&';@h
account balance 账户余额 !wR{Y[Yu
account for 对……进行会计处理,核算;解释 ga1gd
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accounting 会计,会计学 5vh"PlK`s
accounting advisory serve 会计咨询服务 i>if93mpj
accounting firm 会计师事务所 fe9& V2Uu
accounting information 会计信息,会计资料 v`ZusHJ1d
accounting period 会计期间
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accounting policies 会计政策 ^qN1~v=hS
accounting professional bodies 会计职业组织,会计职业团体 W.6JnYLQ&
accounting records 会计记录 ZEyGqCf3
accounting responsibility 会计责任 *ZSp9g"Z
accounting service 会计服务 Nec(^|[
accounting standards 会计准则 Nj@?}`C 4
Accounting Standards for Business Enterprises 企业会计准则 \`%Y-!H+v
accounting system 会计系统 Y /ac}q
accounting treatment 会计处理 ]{6yS9_tuI
accuracy 准确性,精确性 "KI,3g _V
additional audit procedures 追加审计程序 ://#
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addressee 收件人,收信人 NUNn[c
Administration of State-owned Assets (the~) 国有资产管理局 io33+/
administrative laws and regulations 行政法规 acju!,G
adverse impact 不利影响,负面影响 5iI3u 7Mn1
adverse opinion 反对意见 rs<&x(=Hv
advisory group 咨询组,顾问组 W0T
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agency fee 代理费,代理费用 dV=5_wXZ$
aggregate 总计,合计为…… -S3+
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alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序,备选审计程序 [.Wt,zrE
amend 修改,修订 &'ETx"
amortisation 摊销 yjFQk,A
analytical capacity 分析能力 #m$% S%s
analytical procedures 分析性程序 [dF=1E>W_J
annual financial statements 年度会计报表,年度财务报表 >dm._*M
appendix 附录,附表 Yg,WdVI&@
applicable 适用的 Qu>zO !x
applicable laws and regulations 适用的法规 aE cg_es
application systems 应用系统 ~$ qJw?r
apply consistently 一贯地执行,一贯地实施 N[bf.5T
appropriate 适当的,合适的; @SG="L
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appropriate authorization 适当的授权 ST8/
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appropriateness of audit evidence 审计证据的适当性 P$
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approval 批准,核准
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assertion (会计报表上的)认定;确认 JTB~nd
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 4Hpu EV8Q
asset 资产,财产 >h( rd1
asset restructuring 资产重组 @N_H]6z4
assignment of duties 职责的划分 tc2GI6]e'
assistant 助理,助理人员 a<"& RnG(
associated company 联属公司,联营公司 tKsM}+fq
association 联合,结合;协会,社团 Tocdh.H|
assumption 假设,假定 m'"VuH?^
at a given date 在某一特定时日 m;+1;B
attestation 鉴证,公证 nzJi)A./
attestation service 鉴证服务 4NR5?s
audit adjustment 审计调整 ^W[`##,{Od
audit areas 审计领域 [,$mpJCI
audit conclusion 审计结论 I_I;.Ik
audit effectiveness 审计效果 W
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audit efficiency 审计效率 kDP^[V
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audit engagement letter 审计业务约定书 L?C~
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audit evidence 审计证据 +
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audit fee 审计费 c%/&@vs7
audit files 审计档案 f#Cdx"
audit findings 审计中发现的事项 )hJjVitG
audit implementation stage 审计实施阶段 DSZhl-uGM
audit mark 审计标识 ~)IJE+e>}
audit materiality 审计重要性 :XZom+>2n
audit method 审计方法 ?[/,*Q%
audit objective 审计目标,审计目的 8[`<u[Iv
audit of financial statements 会计报表审计,财务报表审计 )[X!/KR90
audit opinion 审计意见 JU \J
audit period 被审计期间,被审计年度 5qfKV&D
audit plan 审计计划 E/P53CD
audit planning 编制审计计划,制定审计计划,审计计划 |A/_Qe|s2
audit planning stage 审计计划阶段 UMW^0>Z!v
audit procedure 审计程序 F8;4Oj
audit programme 审计程序表,具体审计计划 by<@Zwtf
audit report 审计报告 QR$sIu@%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 d]~1.i
audit report with a qualified opinion 有保留意见的审计报告 H08YMP>dc
audit report with an adverse opinion 否定意见的审计报告 'wlP` 7&Tn
audit report with dual dates 双重日期审计报告 :BxYaAVt^
audit reporting stage 审计报告阶段 J7^T!7V.
audit responsibility 审计责任 c!wB'~MS#
audit results 审计结果 $v@$oPmMj
audit risk 审计风险 /_\W*@ E
audit sampling 审计抽样 uOqDJM'RM
audit sampling techniques 审计抽样方法,审计抽样技术 3Cu
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audit strategies 审计策略 3
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audit summary 审计总结,审计小结 XXmu|h
audit team 审计小组 6-}e-H
audit test 审计测试 t
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audit trail 审计轨迹 N%E2
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audit work 审计工作 PH!B /D5G
audit working paper 审计工作底稿 GJfNO-
audited financial statement 审计会计报表,已审计财务报表 pytfsVM
Auditing Guidelines (the~) 审计规范指南 WR EGRy
auditing standards 审计准则 i1@g Hk
audit-oriented working paper (审计)业务类工作底稿 zGz'2,o3
authorisation 授权 ]!o,S{a&
authorisation of transaction 交易的授权 v+o3r]Y6
availability 可获得性 grAL4
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balance 余额;差额;平衡 r9*H-V$
balance sheet 资产负债表 L>GYj6D9
bank 银行 &-Er n/[
bank account 银行账户,银行户头 I19F\
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bank statement 银行对账单 sn`?Foh
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据
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basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 4GA-dtyV&
borrowing 借款,贷款,借债 2+cicBD
branch 分支,分支机构,分店 ui0(#2'h%
brought forward (账户余额等的)承上年,承上期,承上页 z4:09!o_
budget 预算 vJ}
building 建筑物;大楼 {j*+:Gj0V
business conditions 业务情况,经营情况 g]JI}O*5
business licence (企业等的)营业执照 tzJtd
business relation 业务关系 5j5t?G;d,
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