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 ~pWV[oUD
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审计词汇英汉对照 LCMZw6p
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ability to continue as a going concern 持续经营能力 r$WBEt,B
acceptability 可接受性,可接受程度 %n)H(QPW
acceptable level of detection risk 检查风险的可接受水平 #w1E3ahaX
acceptance of engagement 接受委托 35 d:r:
accepting the engagement for the first time 首次接受委托 q5#6PYIq
access to asset 对资产的接触 @Pb%dS
according to 根据,依据,依照 ';zS0Yk
account balance 账户余额 c
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account for 对……进行会计处理,核算;解释 TW~%1G_v
accounting 会计,会计学 7
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accounting advisory serve 会计咨询服务 ?X^.2+]*&
accounting firm 会计师事务所 T o$D[-
accounting information 会计信息,会计资料 GAU7w"sE
accounting period 会计期间 c0f8*O4i
accounting policies 会计政策 (MzThGJK_
accounting professional bodies 会计职业组织,会计职业团体 9r=yfc!cS
accounting records 会计记录 <TEDqQ
accounting responsibility 会计责任 /K :H2?J
accounting service 会计服务 #7Jvk_r9Y
accounting standards 会计准则 .g>0FP
Accounting Standards for Business Enterprises 企业会计准则 Nz;f| 2
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accounting system 会计系统 0WQd#l
accounting treatment 会计处理 7Sl"q=>
accuracy 准确性,精确性
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additional audit procedures 追加审计程序 h p
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addressee 收件人,收信人 =z*SzG
Administration of State-owned Assets (the~) 国有资产管理局 s)~Wcp'+M:
administrative laws and regulations 行政法规 Y,M2D
adverse impact 不利影响,负面影响 ;MH_pE/m
adverse opinion 反对意见 ~9Cw5rwH<;
advisory group 咨询组,顾问组 "?S>}G\
agency fee 代理费,代理费用 &xE+PfX
aggregate 总计,合计为……
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alternation of document and record 变造文件和记录 9S/X ,|i
alternative audit procedures 替代审计程序,备选审计程序 D!rD-e
amend 修改,修订 r1a/'+
amortisation 摊销 ;7U"wI_~c
analytical capacity 分析能力 q'KXn0IY#
analytical procedures 分析性程序 $
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annual financial statements 年度会计报表,年度财务报表 <,</ Ge
appendix 附录,附表 U-pBat.$'C
applicable 适用的 R47tg&k6[
applicable laws and regulations 适用的法规 '<1Q;3Ho
application systems 应用系统 1EQLsg`d^
apply consistently 一贯地执行,一贯地实施 p+}eP|N
appropriate 适当的,合适的; U"OA m}
征用,挪用 sNs Hl
appropriate authorization 适当的授权 seiE2F[
appropriateness of audit evidence 审计证据的适当性 xG:7AGZ$[
approval 批准,核准 T854}RX[{
assertion (会计报表上的)认定;确认 * TByAa{
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \me-#: Gu
asset 资产,财产 5"z~BE7
asset restructuring 资产重组 PBb'`PV
assignment of duties 职责的划分 rnQ9uNAu
assistant 助理,助理人员 A
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associated company 联属公司,联营公司 }*,z~y}V#
association 联合,结合;协会,社团 5@EX,$h
assumption 假设,假定 ;aImz*1%t
at a given date 在某一特定时日 +m4?a\U
attestation 鉴证,公证 zTg&W7oz
attestation service 鉴证服务 I&>5b7Uf
audit adjustment 审计调整 V"5LNtf
audit areas 审计领域 Z&5cJk
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audit conclusion 审计结论 Y0g6zHk7
audit effectiveness 审计效果 j1K?QH=e#{
audit efficiency 审计效率 (``|5;T\
audit engagement letter 审计业务约定书 LX7<+`aa
audit evidence 审计证据 ~`<_xIvrq
audit fee 审计费 8_{XrTw(
audit files 审计档案 C8$/
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audit findings 审计中发现的事项 vg\fBHzn
audit implementation stage 审计实施阶段
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audit mark 审计标识 #Kt5+"+7
audit materiality 审计重要性 =' &TqiIv"
audit method 审计方法 Z[9f8/6<b
audit objective 审计目标,审计目的 9iN}v
audit of financial statements 会计报表审计,财务报表审计 s=1w6ZLD
audit opinion 审计意见 )]{&
audit period 被审计期间,被审计年度 4_w{~
audit plan 审计计划 PjkjUP
audit planning 编制审计计划,制定审计计划,审计计划 M4K>/-9X+V
audit planning stage 审计计划阶段 c1h?
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audit procedure 审计程序 %$=}ePD
audit programme 审计程序表,具体审计计划 7-c3^5gn{
audit report 审计报告 &NK6U
audit report with a disclaimer of opinion 拒绝表示意见审计报告 M3YC@(N% k
audit report with a qualified opinion 有保留意见的审计报告 \<x{U3q5
audit report with an adverse opinion 否定意见的审计报告 J>^KQ
audit report with dual dates 双重日期审计报告 vf?m-wh
audit reporting stage 审计报告阶段 o_?A^u
audit responsibility 审计责任 M~-jPY,+
audit results 审计结果 0]2@T=*kTY
audit risk 审计风险 wu19Pg?F
audit sampling 审计抽样 jo ~p#l.'
audit sampling techniques 审计抽样方法,审计抽样技术 _}Ec[c
audit strategies 审计策略 y])z,#%ED
audit summary 审计总结,审计小结 ]-g4Ct_V
audit team 审计小组 g/OL^A
audit test 审计测试 y5N,~@$r
audit trail 审计轨迹 y-vQ4G5F|
audit work 审计工作 ^spASG-o
audit working paper 审计工作底稿 O],]\M{GL
audited financial statement 审计会计报表,已审计财务报表 ef]60OtP
Auditing Guidelines (the~) 审计规范指南 \ O+Hmi^
auditing standards 审计准则 6adXE
audit-oriented working paper (审计)业务类工作底稿 W(jP??up
authorisation 授权
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authorisation of transaction 交易的授权 ePe/@g1K*
availability 可获得性 U\UlQp?
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balance 余额;差额;平衡 5
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balance sheet 资产负债表 ;1>)p x**
bank 银行 RyZy2^0<
bank account 银行账户,银行户头 v9l|MI15V
bank statement 银行对账单 CO"Nv
barter transaction 易货交易,以物换物交易 wj|[a,(r
basis of audit 审计依据 !T1)tGrH
basis of preparation (会计报表的)编制基础 kUQdi%3yY;
book of account 账目,账簿 lvIdYf$?
borrowing 借款,贷款,借债 P{o //M
branch 分支,分支机构,分店 }yMAs
brought forward (账户余额等的)承上年,承上期,承上页 Lb%:u5X\D@
budget 预算 h}f l:J1C
building 建筑物;大楼 @M8vPH
business conditions 业务情况,经营情况 btv.M
business licence (企业等的)营业执照 ]B9Ut&mF;
business relation 业务关系 }XIUz|
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