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 A^+k A)8
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ability to continue as a going concern 持续经营能力 FN/l/OSb
acceptability 可接受性,可接受程度 y7CXE6Y
acceptable level of detection risk 检查风险的可接受水平 Qj1%'wWG
acceptance of engagement 接受委托 [tSv{
accepting the engagement for the first time 首次接受委托 rA8NE>
access to asset 对资产的接触 frm[<-~ w0
according to 根据,依据,依照 w5)KWeGa
account balance 账户余额 FZ<6 kk4
account for 对……进行会计处理,核算;解释 EZ/_uj2&SN
accounting 会计,会计学 `L <sZ;Cj
accounting advisory serve 会计咨询服务 t4d/%b~{:U
accounting firm 会计师事务所 ~N| aCi-X
accounting information 会计信息,会计资料 tj00xYY
accounting period 会计期间 ;nbEV2Y<
accounting policies 会计政策 \24'iYtqW
accounting professional bodies 会计职业组织,会计职业团体 R+He6c!?9
accounting records 会计记录 9Z=hg[`]<
accounting responsibility 会计责任 #P z'-lo
accounting service 会计服务 ? eI)m
accounting standards 会计准则 zA$ Y@f
Accounting Standards for Business Enterprises 企业会计准则 |5FEsts[
accounting system 会计系统 >k@{NP2b
accounting treatment 会计处理 J0e^v
accuracy 准确性,精确性 q[vO
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additional audit procedures 追加审计程序 psx_gv,
addressee 收件人,收信人 WuF\{bUh
Administration of State-owned Assets (the~) 国有资产管理局 fM:bXR2Y'
administrative laws and regulations 行政法规 #')]~Xa
adverse impact 不利影响,负面影响 oa7 N6
adverse opinion 反对意见 Ekrpg^3qp"
advisory group 咨询组,顾问组 ?wmu0rR
agency fee 代理费,代理费用 X"g,QqDD
aggregate 总计,合计为…… s5{H15
alternation of document and record 变造文件和记录 5oYeUy>N
alternative audit procedures 替代审计程序,备选审计程序 Bqa_l|
amend 修改,修订
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amortisation 摊销 ,g?M[(wtc
analytical capacity 分析能力 `Has3AX8
analytical procedures 分析性程序 +|+fDQI
annual financial statements 年度会计报表,年度财务报表 54TWFDmGi
appendix 附录,附表 hZUS#75M5
applicable 适用的 Ue,eEer
applicable laws and regulations 适用的法规 L7(.dO0C
application systems 应用系统 =8p[ (<F=
apply consistently 一贯地执行,一贯地实施 {/?{UbU
appropriate 适当的,合适的; p>pAU$k{O
征用,挪用 {O!;cI~
appropriate authorization 适当的授权 }c4F}Cy
appropriateness of audit evidence 审计证据的适当性 "4smW>f:%
approval 批准,核准 U;.cXU{
assertion (会计报表上的)认定;确认 l<sWM$ez
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ^( C,LVP<
asset 资产,财产 C;70,!3
asset restructuring 资产重组 B1i'Mzm-4
assignment of duties 职责的划分 5y0LkuRR:
assistant 助理,助理人员 *x2u
associated company 联属公司,联营公司 \4 t;{_
association 联合,结合;协会,社团 5/m*Lc+r
assumption 假设,假定 ov!L8
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at a given date 在某一特定时日 +{)V%"{u:
attestation 鉴证,公证 .&^M
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attestation service 鉴证服务 {=R
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audit adjustment 审计调整 aM8z_j!!u
audit areas 审计领域 H0.&~!,*
audit conclusion 审计结论 g8"
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audit effectiveness 审计效果 nu|odP
audit efficiency 审计效率 G
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audit engagement letter 审计业务约定书 E*9W
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audit evidence 审计证据 m Ub2U&6(
audit fee 审计费 &.0 wPyw
audit files 审计档案 6ESS>I"su
audit findings 审计中发现的事项 >6;RTN/P2
audit implementation stage 审计实施阶段 'xM\txZ;
audit mark 审计标识 J/ vcP
audit materiality 审计重要性 AucX4J<
audit method 审计方法 tjm@+xs
audit objective 审计目标,审计目的 9B3}LVg\
audit of financial statements 会计报表审计,财务报表审计 c/3]M>+M
audit opinion 审计意见 %=
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audit period 被审计期间,被审计年度 i2Gh!5]f
audit plan 审计计划 9 &Od7Cn
audit planning 编制审计计划,制定审计计划,审计计划 Qcs0w(
audit planning stage 审计计划阶段 ,}Ic($To
audit procedure 审计程序 IifH=%2Y
audit programme 审计程序表,具体审计计划 KiNluGNt
audit report 审计报告 h&{>4{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1;M
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audit report with a qualified opinion 有保留意见的审计报告 z]i/hU
audit report with an adverse opinion 否定意见的审计报告 LA837%)
audit report with dual dates 双重日期审计报告 gBd~:ZUa
audit reporting stage 审计报告阶段 r3Ih]|FK#
audit responsibility 审计责任 e=Kr>~q=
audit results 审计结果 U3c !*i
audit risk 审计风险 A)^A2xZQ
audit sampling 审计抽样 'D
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audit sampling techniques 审计抽样方法,审计抽样技术 v{U1B
audit strategies 审计策略 3Q+THg3~?
audit summary 审计总结,审计小结 hN:2(x
audit team 审计小组 UDa
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audit test 审计测试 _P]k6z+
audit trail 审计轨迹 qjvIp-
audit work 审计工作 =j1Q5@vS
audit working paper 审计工作底稿 :3*0o3C/
audited financial statement 审计会计报表,已审计财务报表 rMUQh~a/
Auditing Guidelines (the~) 审计规范指南 RK=YFE 0
auditing standards 审计准则 &T-udgR9
audit-oriented working paper (审计)业务类工作底稿 I
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authorisation 授权
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authorisation of transaction 交易的授权 _$4vk
availability 可获得性 r+Y]S-o:
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balance 余额;差额;平衡 rw dj
balance sheet 资产负债表 4,R1}.?BzJ
bank 银行 DcLx[C
bank account 银行账户,银行户头 b;sjw5cm_
bank statement 银行对账单 IqONDdep9
barter transaction 易货交易,以物换物交易 -z
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basis of audit 审计依据 jvos)$;L-
basis of preparation (会计报表的)编制基础 [PW*|U
book of account 账目,账簿 Rs%6O|u7
borrowing 借款,贷款,借债 *
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branch 分支,分支机构,分店 .:s**UiDR
brought forward (账户余额等的)承上年,承上期,承上页 Eq/%k $6#1
budget 预算 3&JsYQu
building 建筑物;大楼 Y3I+TI>x
business conditions 业务情况,经营情况 =zW.~(c{
business licence (企业等的)营业执照 |"a%S,I'
business relation 业务关系 ;H8A
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