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 FJa[ToZ4+
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审计词汇英汉对照 ! fi &@k
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ability to continue as a going concern 持续经营能力 Qp kKVLi
acceptability 可接受性,可接受程度 y+4?U
acceptable level of detection risk 检查风险的可接受水平 Gur8.A;Y
acceptance of engagement 接受委托 mL:m;>JJ n
accepting the engagement for the first time 首次接受委托 k9}Q7) @
access to asset 对资产的接触 iK5]y+@8
according to 根据,依据,依照 6R 1wn&
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account balance 账户余额 7tpAZ<{
account for 对……进行会计处理,核算;解释 35Ai;mU'
accounting 会计,会计学 BIxV|\k
accounting advisory serve 会计咨询服务 Ku<b0<`
accounting firm 会计师事务所 (NH8AS<
accounting information 会计信息,会计资料 ^>N8*=y
accounting period 会计期间 P0%N
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accounting policies 会计政策 R'Kt=.s<
accounting professional bodies 会计职业组织,会计职业团体 J)9 AnGWe
accounting records 会计记录 T@;! yz}Pf
accounting responsibility 会计责任 NuC-qG#
accounting service 会计服务 Nb~,`bu,2
accounting standards 会计准则 )KSisEL
Accounting Standards for Business Enterprises 企业会计准则 On#;)35M
accounting system 会计系统 t8+?U^
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accounting treatment 会计处理 J[e}
accuracy 准确性,精确性 zKIGWH=qqm
additional audit procedures 追加审计程序 F(Lb8\to\M
addressee 收件人,收信人 UWQtvQ
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Administration of State-owned Assets (the~) 国有资产管理局 B#FHf
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administrative laws and regulations 行政法规 D:=t*2-Iv
adverse impact 不利影响,负面影响 99 <4t$KH
adverse opinion 反对意见 9{_8cpm4
advisory group 咨询组,顾问组 l6iw=b[?
agency fee 代理费,代理费用 _*O7l
aggregate 总计,合计为…… 'e}uvbK
alternation of document and record 变造文件和记录 H_VEPp,T
alternative audit procedures 替代审计程序,备选审计程序 `wNm%*g
amend 修改,修订 R=!kbBK>\
amortisation 摊销 R'rTE
analytical capacity 分析能力 &Fw[YGJayz
analytical procedures 分析性程序 K@B" ]6
annual financial statements 年度会计报表,年度财务报表 $aB/
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appendix 附录,附表 *6:v}#b[
applicable 适用的 8]S,u:E:N
applicable laws and regulations 适用的法规 !n|#|.0m
application systems 应用系统 YTQ5sFuGM
apply consistently 一贯地执行,一贯地实施 +T9Q_e*
appropriate 适当的,合适的; ?#d6i$
征用,挪用 z8IPhE@
appropriate authorization 适当的授权 59V#FWe-
appropriateness of audit evidence 审计证据的适当性 js~tKUvg
approval 批准,核准 Ve)ClH/DW
assertion (会计报表上的)认定;确认 N? M
assessed level of control risk 对控制风险的评估,控制风险的评估水平 b)N[[sOt
asset 资产,财产 2b5 #PcKa
asset restructuring 资产重组 $30oc
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assignment of duties 职责的划分 M(yH%i^A
assistant 助理,助理人员 }i(q
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associated company 联属公司,联营公司 djWcbC=g_
association 联合,结合;协会,社团 1j11|~
assumption 假设,假定 k^z0Lo|)'
at a given date 在某一特定时日 z<hFK+j,'^
attestation 鉴证,公证 T'E]
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attestation service 鉴证服务 Q8p=!K
audit adjustment 审计调整 tE@FvZC'=
audit areas 审计领域 _1ew(x2J
audit conclusion 审计结论 UH[<&v
audit effectiveness 审计效果 ?]^zD k@~
audit efficiency 审计效率 2Zy_5>~
audit engagement letter 审计业务约定书 ^o YPyk`9
audit evidence 审计证据 F
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audit fee 审计费 W;4Lkk$
audit files 审计档案 1pK6=-3w3
audit findings 审计中发现的事项 Q
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audit implementation stage 审计实施阶段 @dl8(ILk'
audit mark 审计标识 ^=^$tF
audit materiality 审计重要性 +td<{4oq8
audit method 审计方法 yMb|I~k
audit objective 审计目标,审计目的 KF+mZB
audit of financial statements 会计报表审计,财务报表审计 TjxA#D)
audit opinion 审计意见 OOok hZd`
audit period 被审计期间,被审计年度 X1oGp+&
audit plan 审计计划 4jQ'+ 2it
audit planning 编制审计计划,制定审计计划,审计计划 ) V36t{
audit planning stage 审计计划阶段 WfZF~$li`
audit procedure 审计程序 [F+,YV%t
audit programme 审计程序表,具体审计计划 &R,9+c
audit report 审计报告 gw^'{b
audit report with a disclaimer of opinion 拒绝表示意见审计报告 L;S}s, 2x
audit report with a qualified opinion 有保留意见的审计报告 e # 5BPI
audit report with an adverse opinion 否定意见的审计报告 k^%2_
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audit report with dual dates 双重日期审计报告 VevNG*
audit reporting stage 审计报告阶段 8u>gbdU
audit responsibility 审计责任 \:Za[6
audit results 审计结果 %m eLW&
audit risk 审计风险 !;v.>.lw
audit sampling 审计抽样 4 /'N|c.
audit sampling techniques 审计抽样方法,审计抽样技术 D^+?|Y@N
audit strategies 审计策略 Ow@v"L;jF!
audit summary 审计总结,审计小结 dFW.}"^c
audit team 审计小组 )u*^@Wo
audit test 审计测试 ^/toz).Q
audit trail 审计轨迹 m2xBS!fm
audit work 审计工作 +6l]] *H
audit working paper 审计工作底稿 _7"5wB?|+
audited financial statement 审计会计报表,已审计财务报表 'N\&<dT>
Auditing Guidelines (the~) 审计规范指南 w^HjZV
auditing standards 审计准则 5dl,co{q
audit-oriented working paper (审计)业务类工作底稿 T_LLJ}6M
authorisation 授权 hi|!
authorisation of transaction 交易的授权 w2dcH4&
availability 可获得性 /:Lu_)5
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balance 余额;差额;平衡 _Zc4=c,K
balance sheet 资产负债表 w<NyV8-hL
bank 银行 \S4SI
bank account 银行账户,银行户头 Xgat-cy'DA
bank statement 银行对账单 Q`ME@vz
barter transaction 易货交易,以物换物交易 })Yv9],6
basis of audit 审计依据 =rFN1M/n{E
basis of preparation (会计报表的)编制基础 $4m*kQ
book of account 账目,账簿 pK}=*y~$
borrowing 借款,贷款,借债 @MbVWiv
branch 分支,分支机构,分店 QR0(,e$Dl
brought forward (账户余额等的)承上年,承上期,承上页 g`0moXz
budget 预算 "35A/V
building 建筑物;大楼 G$bJ+
business conditions 业务情况,经营情况 "& 25D
business licence (企业等的)营业执照 lG:kAtx4
business relation 业务关系 7K;!iX<d
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