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 ^7:UC\_
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ability to continue as a going concern 持续经营能力 ^>fr+3a"P
acceptability 可接受性,可接受程度 5RF*c,cNq
acceptable level of detection risk 检查风险的可接受水平 u&f|z9
acceptance of engagement 接受委托 je%y9*V
accepting the engagement for the first time 首次接受委托 kH[thRk}
access to asset 对资产的接触 TTo?BVBK
according to 根据,依据,依照 9`&sZ|"3
account balance 账户余额 z4]z3U<}3]
account for 对……进行会计处理,核算;解释 ZlQ&m
accounting 会计,会计学 $9G".T
accounting advisory serve 会计咨询服务 *oh,Va
accounting firm 会计师事务所 & TN.6Hm3
accounting information 会计信息,会计资料 A'n7u'6=
accounting period 会计期间 Pn?g
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accounting policies 会计政策 {3Dm/u%=9|
accounting professional bodies 会计职业组织,会计职业团体 Yqt~h
accounting records 会计记录 Gy'/)}}Z
accounting responsibility 会计责任 c11;(
accounting service 会计服务 ZV-Yq !|t
accounting standards 会计准则 y8v0>V0)
Accounting Standards for Business Enterprises 企业会计准则 |k: FNu]C
accounting system 会计系统 b:
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accounting treatment 会计处理 Z|3[Y@c\
accuracy 准确性,精确性 l5enlYH
additional audit procedures 追加审计程序 !Okl3
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addressee 收件人,收信人 _( QW2m?K
Administration of State-owned Assets (the~) 国有资产管理局 rF/<}ye/4M
administrative laws and regulations 行政法规 +N|t:8qaf
adverse impact 不利影响,负面影响 >GDf*
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adverse opinion 反对意见 ~UwqQD1p
advisory group 咨询组,顾问组 N=@8~{V.
agency fee 代理费,代理费用 K8v@)
aggregate 总计,合计为…… ~KxK+6[ :
alternation of document and record 变造文件和记录 8&7zV:=
alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 wZj`V_3
amortisation 摊销 e"Tr0k
analytical capacity 分析能力 Q_k'7Z\g$
analytical procedures 分析性程序 "(p&Oz
annual financial statements 年度会计报表,年度财务报表 z;&J9r$`
appendix 附录,附表 @|d`n\%x
applicable 适用的 [E qZj/
applicable laws and regulations 适用的法规 @8cn<+"b
application systems 应用系统 TO/SiOd
apply consistently 一贯地执行,一贯地实施 uJ3*AO
appropriate 适当的,合适的; 7aHP;X~0
征用,挪用 t
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appropriate authorization 适当的授权 tSTl#xy
appropriateness of audit evidence 审计证据的适当性 Ece=loV*l
approval 批准,核准 YizwKcuZ
assertion (会计报表上的)认定;确认 Li
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 7K24sHw;%
asset 资产,财产 UrdSo"%
asset restructuring 资产重组 oe=W}y_k
assignment of duties 职责的划分 jZ<f-Ff0
assistant 助理,助理人员 VH~ZDZ1P
associated company 联属公司,联营公司 ?+byRoY>&g
association 联合,结合;协会,社团 {YIVi:4q
assumption 假设,假定 Et;Ubj"+
at a given date 在某一特定时日 8?hj}}H
attestation 鉴证,公证 #*+$o<Q]9
attestation service 鉴证服务 \IOF 9)F
audit adjustment 审计调整 tG0
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audit areas 审计领域 #\6k_toZ
audit conclusion 审计结论 8y]{I^z}
audit effectiveness 审计效果 ca:Vdrw`
audit efficiency 审计效率 x!fRT.,}
audit engagement letter 审计业务约定书 F^!_!V B
audit evidence 审计证据 io7Zv*&T0
audit fee 审计费 KN.WTaO
audit files 审计档案 p<Vj<6.=?
audit findings 审计中发现的事项 @-O%u*%J
audit implementation stage 审计实施阶段 q)RTy|NJ^
audit mark 审计标识 ,d8*7my
audit materiality 审计重要性 7C~g
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audit method 审计方法 3o_@3-Y%
audit objective 审计目标,审计目的 0w6"p>s>c
audit of financial statements 会计报表审计,财务报表审计 6I\4Yv$N
audit opinion 审计意见 OlX
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audit period 被审计期间,被审计年度 ezhK[/E=
audit plan 审计计划 9y;zk$O8
audit planning 编制审计计划,制定审计计划,审计计划 9i!|wkx
audit planning stage 审计计划阶段 9gETWz(3I
audit procedure 审计程序 &C6*"JZ4
audit programme 审计程序表,具体审计计划 a=*JyZ.2
audit report 审计报告 _Hv@bIL'
audit report with a disclaimer of opinion 拒绝表示意见审计报告 T{*!.+E
audit report with a qualified opinion 有保留意见的审计报告 ohPDknHp
audit report with an adverse opinion 否定意见的审计报告 KK/siG~O
audit report with dual dates 双重日期审计报告 %}Z1KiRiX
audit reporting stage 审计报告阶段 ]KQBek#DD
audit responsibility 审计责任 ifadnl26
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audit results 审计结果 Yo,n#<37
audit risk 审计风险 >8gb/?z
audit sampling 审计抽样 3Sn#
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audit sampling techniques 审计抽样方法,审计抽样技术 Mu$"fYKf"
audit strategies 审计策略 UQJ
audit summary 审计总结,审计小结 +wm%`N;v<
audit team 审计小组 :\|<7n
audit test 审计测试 knRs{1}Pw{
audit trail 审计轨迹 uL=FK
audit work 审计工作 mz3Dt>
audit working paper 审计工作底稿 8LGNV&Edg
audited financial statement 审计会计报表,已审计财务报表 q) y<\cEO
Auditing Guidelines (the~) 审计规范指南 P"Y7N?\](
auditing standards 审计准则 ?rQIUP{D7
audit-oriented working paper (审计)业务类工作底稿 G]gc*\4
authorisation 授权 N[sJ5oF
authorisation of transaction 交易的授权 l
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availability 可获得性 Pq3|O
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balance 余额;差额;平衡 DP!~WkU~
balance sheet 资产负债表 Z':w
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bank 银行 ZP"Xn/L
bank account 银行账户,银行户头 *^p^tK
bank statement 银行对账单 m 8P`n
barter transaction 易货交易,以物换物交易 t:tIzFNv
basis of audit 审计依据 }}zY]A
basis of preparation (会计报表的)编制基础 v
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book of account 账目,账簿 N$P\$
borrowing 借款,贷款,借债 G`,M?lmL
branch 分支,分支机构,分店 0!q@b
brought forward (账户余额等的)承上年,承上期,承上页 IkgRZ{Y
budget 预算 }k_'a^;C1
building 建筑物;大楼 o|y1 m7X
business conditions 业务情况,经营情况 f_| =EQ
business licence (企业等的)营业执照 rch Kr w
business relation 业务关系 (vwKC
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