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 $J>J@4
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ability to continue as a going concern 持续经营能力 \($EYhx
acceptability 可接受性,可接受程度 QU/Q5k
acceptable level of detection risk 检查风险的可接受水平 -[cl]H)V
acceptance of engagement 接受委托 E\5cb[Y
accepting the engagement for the first time 首次接受委托 |O
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access to asset 对资产的接触 uTNmt]
according to 根据,依据,依照 #x"dWi(
account balance 账户余额 8Y.25$
account for 对……进行会计处理,核算;解释 #C+""qm
accounting 会计,会计学 CU3[{a
accounting advisory serve 会计咨询服务 wl1JKiodg
accounting firm 会计师事务所 k<xiP@b{y
accounting information 会计信息,会计资料 Mf0XQ3n`H
accounting period 会计期间 Sm;EWz-?
accounting policies 会计政策 D2$"!7O1H
accounting professional bodies 会计职业组织,会计职业团体 u:+wuyu
accounting records 会计记录 T&_!AjH
accounting responsibility 会计责任 Zy BN o]
accounting service 会计服务 IS;F9{
accounting standards 会计准则 8y!d ^EQ
Accounting Standards for Business Enterprises 企业会计准则 4%Q8>mEvT
accounting system 会计系统 F&r+"O)^-R
accounting treatment 会计处理 nwlo,[
accuracy 准确性,精确性 .6Swc?
additional audit procedures 追加审计程序 P
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addressee 收件人,收信人 <(Ub(
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 3lc'(ts%
adverse impact 不利影响,负面影响 VmLV:"P}^
adverse opinion 反对意见 JO:40V?op
advisory group 咨询组,顾问组 F&}>2QiL
agency fee 代理费,代理费用 X4emhB
aggregate 总计,合计为…… bXoj/zek
alternation of document and record 变造文件和记录 >W,1s
alternative audit procedures 替代审计程序,备选审计程序 `A5
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amend 修改,修订 :]%z8,6k
amortisation 摊销 ar.w'z
analytical capacity 分析能力 HH[b1z2D
analytical procedures 分析性程序 j%R}
annual financial statements 年度会计报表,年度财务报表 4ed+'-"m
appendix 附录,附表 @,i_
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applicable 适用的 lc/q0
applicable laws and regulations 适用的法规 >#z*gCO5,
application systems 应用系统 wy5vn?T@
apply consistently 一贯地执行,一贯地实施 xXl^\?HC
appropriate 适当的,合适的; DXj_\ R(}
征用,挪用 %\?2W8Qv_J
appropriate authorization 适当的授权 AY['!&T
appropriateness of audit evidence 审计证据的适当性
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approval 批准,核准 24_F`" :-=
assertion (会计报表上的)认定;确认 nA%H`/O{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 *
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asset 资产,财产 oXG,8NOdC
asset restructuring 资产重组 -R
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assignment of duties 职责的划分 JFVal#
assistant 助理,助理人员 1bb~u
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associated company 联属公司,联营公司 }PGl8F !
association 联合,结合;协会,社团 =/MAKi}g
assumption 假设,假定 4CO:*qG)o
at a given date 在某一特定时日 Hw8`/'M=%5
attestation 鉴证,公证 BgLK}p^
attestation service 鉴证服务 ^y"Rdv
audit adjustment 审计调整 Eh;SH^&6
audit areas 审计领域 2`,{IHu*!
audit conclusion 审计结论 jj8AV lN
audit effectiveness 审计效果 ot P7;l
audit efficiency 审计效率 Hk
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audit engagement letter 审计业务约定书 e"^* ~'mJ
audit evidence 审计证据 Jq) !)={
audit fee 审计费 -p =b5L
audit files 审计档案 T'2(sHk
audit findings 审计中发现的事项 (NUwkAOM}
audit implementation stage 审计实施阶段 3e$&rpv
audit mark 审计标识 S/pTFlptCa
audit materiality 审计重要性 B3uv>\
audit method 审计方法 &G?b|Tb2
audit objective 审计目标,审计目的 `-S6g^Y
audit of financial statements 会计报表审计,财务报表审计 :|xV}
audit opinion 审计意见 Kl~jcq&z
audit period 被审计期间,被审计年度 s<x2*yVUA
audit plan 审计计划 FCU~*c8Cs
audit planning 编制审计计划,制定审计计划,审计计划 !=>pI/ECQ*
audit planning stage 审计计划阶段 (</cu$w>H)
audit procedure 审计程序 6JBE=9d-Q
audit programme 审计程序表,具体审计计划 DPIiGRw
audit report 审计报告 @%@uZqQ4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #kT3Sx
audit report with a qualified opinion 有保留意见的审计报告 B@dA?w.x
audit report with an adverse opinion 否定意见的审计报告 bWAhK@epI
audit report with dual dates 双重日期审计报告 qJ!&H
audit reporting stage 审计报告阶段 _
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audit responsibility 审计责任 E`.dU<8HE
audit results 审计结果 U}(*}Ut
audit risk 审计风险 \M1-
audit sampling 审计抽样 g9I2 e<;o
audit sampling techniques 审计抽样方法,审计抽样技术 e"P>b? OY
audit strategies 审计策略 Y
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audit summary 审计总结,审计小结 Ak[}s|,)
audit team 审计小组 EI6K0{'&X
audit test 审计测试 G (Fi
audit trail 审计轨迹 *KSQ^.sYh
audit work 审计工作 +/*,%TdQ4
audit working paper 审计工作底稿 pA9^-:\*
audited financial statement 审计会计报表,已审计财务报表 !]7r>NS>
Auditing Guidelines (the~) 审计规范指南 BKe~y
auditing standards 审计准则 ;_),?(
audit-oriented working paper (审计)业务类工作底稿 ]Ow
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authorisation 授权 K1a$
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authorisation of transaction 交易的授权 H\AJLk2E
availability 可获得性 PvX>+y5
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balance 余额;差额;平衡 0 3kzS ]g
balance sheet 资产负债表 !T02@e/
bank 银行 Au08k}h<G
bank account 银行账户,银行户头 !},_,J~(|
bank statement 银行对账单 m[,!
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barter transaction 易货交易,以物换物交易 oVyOiWo\Z
basis of audit 审计依据 Oe=7z'o
basis of preparation (会计报表的)编制基础 (gZKR2hO
book of account 账目,账簿 <[Ae0UK
borrowing 借款,贷款,借债 smW
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branch 分支,分支机构,分店 `=8g%O|T
brought forward (账户余额等的)承上年,承上期,承上页 &m_4#
budget 预算 u{maE ,
building 建筑物;大楼 .~qu,q7k~
business conditions 业务情况,经营情况 X*6bsYbK-
business licence (企业等的)营业执照 Vr0-e
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business relation 业务关系 ZW
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