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 H#Og0gEE}5
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ability to continue as a going concern 持续经营能力 p6HZ2Q:a
acceptability 可接受性,可接受程度 \GvVs
acceptable level of detection risk 检查风险的可接受水平 .ySesN: C~
acceptance of engagement 接受委托 M2zfN ru
accepting the engagement for the first time 首次接受委托 C,IN+@
access to asset 对资产的接触 *V"cu
according to 根据,依据,依照 l5h9Eq
account balance 账户余额 G0(c@FBK
account for 对……进行会计处理,核算;解释 'Yd%Tb|*
accounting 会计,会计学 wyc,Ir
accounting advisory serve 会计咨询服务 NI^Y%N
accounting firm 会计师事务所 k=~?!+p7
accounting information 会计信息,会计资料 BO9Z"|"
accounting period 会计期间 N0qC/da1
accounting policies 会计政策 ?&GMp[
accounting professional bodies 会计职业组织,会计职业团体 S|>Up%{n[
accounting records 会计记录 y2qESAZ%k}
accounting responsibility 会计责任 ;Q"F@v}18
accounting service 会计服务 [{ { ?e6J
accounting standards 会计准则 H_AV 3
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Accounting Standards for Business Enterprises 企业会计准则 Fb``&-Qm:
accounting system 会计系统 TAAsV#l
accounting treatment 会计处理 j qdI=!H
accuracy 准确性,精确性 c^6`"\X^g
additional audit procedures 追加审计程序 _+Q$h4t
addressee 收件人,收信人 }DM2#E`_
Administration of State-owned Assets (the~) 国有资产管理局 c\]
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administrative laws and regulations 行政法规 7GIv3Dc
adverse impact 不利影响,负面影响 gOWyV@
adverse opinion 反对意见 W8P**ze4)
advisory group 咨询组,顾问组 }agl:~C
agency fee 代理费,代理费用 vXnpx}B
aggregate 总计,合计为…… %zelpBu+
alternation of document and record 变造文件和记录 nEp'l.T
alternative audit procedures 替代审计程序,备选审计程序 Y(:OfC?
amend 修改,修订 5{u6qc4FW
amortisation 摊销 kCC9U_dj,
analytical capacity 分析能力 V?
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analytical procedures 分析性程序 K?;p:
annual financial statements 年度会计报表,年度财务报表 aW6+Up+G*
appendix 附录,附表 ]8_h9ziz
applicable 适用的 j0%0yb{-^
applicable laws and regulations 适用的法规 QhG-1P3#
application systems 应用系统 ,|4Ye
apply consistently 一贯地执行,一贯地实施 R^2Uh$kk{A
appropriate 适当的,合适的; dikWk
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appropriate authorization 适当的授权 Z
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appropriateness of audit evidence 审计证据的适当性 `HS4(2+C
approval 批准,核准 j^ _I{
assertion (会计报表上的)认定;确认 &53#`WgJ
assessed level of control risk 对控制风险的评估,控制风险的评估水平 i]53A0l
asset 资产,财产 f~q&.,I(
asset restructuring 资产重组 QB.'8B_
assignment of duties 职责的划分 hKTg~y^
assistant 助理,助理人员 5j{@2]i
associated company 联属公司,联营公司 Fkz
association 联合,结合;协会,社团 a`-hLX)~Z
assumption 假设,假定 YDNqW
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at a given date 在某一特定时日 jccW8g~
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attestation 鉴证,公证 `es($7}P_W
attestation service 鉴证服务 Z M+Hb_6f
audit adjustment 审计调整 8Wj=|Ow-q
audit areas 审计领域 |g7h#F~
audit conclusion 审计结论 Ke ?uE
audit effectiveness 审计效果
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audit efficiency 审计效率 )RYnRC#O
audit engagement letter 审计业务约定书 }R1`ThTM
audit evidence 审计证据 '
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audit fee 审计费 <nvWC/LU
audit files 审计档案 f^)uK+:.
audit findings 审计中发现的事项 q`aY.dD=O
audit implementation stage 审计实施阶段 O8r"M8
audit mark 审计标识 Q@2tT&eL
audit materiality 审计重要性 O$Vm#|$sq
audit method 审计方法 h6h1.lZ
audit objective 审计目标,审计目的 ^@Qi&g`lr?
audit of financial statements 会计报表审计,财务报表审计 <!9fJFE
audit opinion 审计意见 "k-ov9yK
audit period 被审计期间,被审计年度 &'7"i~pC
audit plan 审计计划 R1.sq(z`
audit planning 编制审计计划,制定审计计划,审计计划 Nr"N\yOA/
audit planning stage 审计计划阶段 z/KZ[qH\
audit procedure 审计程序 w`}9/s;$
audit programme 审计程序表,具体审计计划 ,0Zn hS)kq
audit report 审计报告 BZ?W>'B%$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 <KwK
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audit report with a qualified opinion 有保留意见的审计报告 u-[t~-(a
audit report with an adverse opinion 否定意见的审计报告 olMO+-USP
audit report with dual dates 双重日期审计报告 /Tj"Fl\h
audit reporting stage 审计报告阶段 RW7oL:$dt
audit responsibility 审计责任 AD@PNM
audit results 审计结果 R9l7CJM@
audit risk 审计风险 B#aH\$_U
audit sampling 审计抽样 >J}n@MZ
audit sampling techniques 审计抽样方法,审计抽样技术 {(
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audit strategies 审计策略 2 1~7{#
audit summary 审计总结,审计小结 ^
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audit team 审计小组 hRr1#'&
audit test 审计测试 DvX3/z#T
audit trail 审计轨迹 ^W"Q(sh
audit work 审计工作 (a}
audit working paper 审计工作底稿 #\;>8
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 (kC} ,}
auditing standards 审计准则 d>, V
audit-oriented working paper (审计)业务类工作底稿 ]1?=jlUl
authorisation 授权 yIIET
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authorisation of transaction 交易的授权 `<J#l;y
availability 可获得性 k=7Gr;;l=p
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balance 余额;差额;平衡 8rwYNb.P
balance sheet 资产负债表 7"q+"0G
bank 银行 =x^
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bank account 银行账户,银行户头 gKN}Of@^1
bank statement 银行对账单 `4%;qLxngP
barter transaction 易货交易,以物换物交易
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basis of audit 审计依据 XocsSs
basis of preparation (会计报表的)编制基础 *J_iXu|
book of account 账目,账簿 vWl[l
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borrowing 借款,贷款,借债 -+}5ma
branch 分支,分支机构,分店 n}A?jOSAe
brought forward (账户余额等的)承上年,承上期,承上页 90s;/y(
budget 预算 RxZm/:yuJ.
building 建筑物;大楼 #+"4&:my
business conditions 业务情况,经营情况 MCeu0e^)
business licence (企业等的)营业执照 kT^*>=1
business relation 业务关系 ALd]1a&
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