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 [G/q*a:K
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审计词汇英汉对照 {. N" 6P
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ability to continue as a going concern 持续经营能力 F6T@YSP
acceptability 可接受性,可接受程度 Dk|<&uVV
acceptable level of detection risk 检查风险的可接受水平 V 'Gi2gNaP
acceptance of engagement 接受委托 eB:obz
accepting the engagement for the first time 首次接受委托 C.{*|#&GAt
access to asset 对资产的接触 ->-
according to 根据,依据,依照 U/M(4H3>H
account balance 账户余额 RGGP6SDc
account for 对……进行会计处理,核算;解释 <?P UF,
accounting 会计,会计学 $}S5&
accounting advisory serve 会计咨询服务 VwoCRq*
accounting firm 会计师事务所 v&U'%1|
accounting information 会计信息,会计资料 S\Qh#yFT
accounting period 会计期间 {MKq
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accounting policies 会计政策 YtNoYOB
accounting professional bodies 会计职业组织,会计职业团体 gU/\'~HG
accounting records 会计记录 %2<chq
accounting responsibility 会计责任 sHe:h XG'
accounting service 会计服务
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accounting standards 会计准则 Z{/C4" F
Accounting Standards for Business Enterprises 企业会计准则 5cP]
accounting system 会计系统 [^W4%S
accounting treatment 会计处理 0x0.[1mB
accuracy 准确性,精确性 n(a7%Hx2
additional audit procedures 追加审计程序 U<eVLfSij
addressee 收件人,收信人 hX=+%^c%_A
Administration of State-owned Assets (the~) 国有资产管理局 <27B*C M
administrative laws and regulations 行政法规 -(>x@];r0
adverse impact 不利影响,负面影响 Z>a_vC
adverse opinion 反对意见 VVJhQ bP
advisory group 咨询组,顾问组
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agency fee 代理费,代理费用 (@M=W.M#
aggregate 总计,合计为…… LaJc;Jt$
alternation of document and record 变造文件和记录 Ydmz!CEu
alternative audit procedures 替代审计程序,备选审计程序 mCtuyGY
amend 修改,修订 i,ku91T
amortisation 摊销 mn" a$
analytical capacity 分析能力 P-No;/!B#
analytical procedures 分析性程序 QA.B.U7!
annual financial statements 年度会计报表,年度财务报表 YjS|Ht->
appendix 附录,附表 s.KJYP
applicable 适用的 F& H~JJ
applicable laws and regulations 适用的法规 gSu+]N
application systems 应用系统 }tx~y-QQ
apply consistently 一贯地执行,一贯地实施 QE!cf@~n"
appropriate 适当的,合适的; (7}v}3/
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appropriate authorization 适当的授权 nAd
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appropriateness of audit evidence 审计证据的适当性 -H.;73Kb[
approval 批准,核准 )sB`!:~HjP
assertion (会计报表上的)认定;确认 a|5GC pp
assessed level of control risk 对控制风险的评估,控制风险的评估水平 pWps-e
asset 资产,财产 ^gky i/z
asset restructuring 资产重组 b]Rn Cu"
assignment of duties 职责的划分 V* fDvr0
assistant 助理,助理人员 3 %dbfT j
associated company 联属公司,联营公司 ClVMZ
association 联合,结合;协会,社团 BD=;4SLT
assumption 假设,假定 ,i*^fpF`F"
at a given date 在某一特定时日 s&y
attestation 鉴证,公证 MkJL9eG
attestation service 鉴证服务 wC=IN
audit adjustment 审计调整 ,)GCg@7B
audit areas 审计领域 jKI+-s
audit conclusion 审计结论 9z_Gf]J~
audit effectiveness 审计效果 G!OD7:
audit efficiency 审计效率 orzdq
audit engagement letter 审计业务约定书 d-N<VVcy\
audit evidence 审计证据 K~,,xsy,G&
audit fee 审计费 S~/iHXm
audit files 审计档案 ~z|/t^
audit findings 审计中发现的事项 )CdglPK
audit implementation stage 审计实施阶段 `?=AgGg
audit mark 审计标识 9KXp0Q?-$
audit materiality 审计重要性 hUA3(!0)
audit method 审计方法 Di-"y, [
audit objective 审计目标,审计目的 Q:-H UbB
audit of financial statements 会计报表审计,财务报表审计 _7$j>xX
audit opinion 审计意见 sur2Mw(M"
audit period 被审计期间,被审计年度 {,s:vPoiA
audit plan 审计计划 lrq !}\aX
audit planning 编制审计计划,制定审计计划,审计计划 VWfrcSZg6M
audit planning stage 审计计划阶段 mL6/NSSz
audit procedure 审计程序 L?9Vz&8]
audit programme 审计程序表,具体审计计划 8%
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audit report 审计报告 tinN$o
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,~G _3Oz
audit report with a qualified opinion 有保留意见的审计报告 f
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audit report with an adverse opinion 否定意见的审计报告 hH[JY(V
audit report with dual dates 双重日期审计报告 Z"!C
audit reporting stage 审计报告阶段 7BI0g@$Nn]
audit responsibility 审计责任 V!}, a@>p
audit results 审计结果 |UR.7rOV
audit risk 审计风险 1
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audit sampling 审计抽样 }E/L:
audit sampling techniques 审计抽样方法,审计抽样技术 XkdNWR0
audit strategies 审计策略 sL&u%7>Re
audit summary 审计总结,审计小结 ZklidHL');
audit team 审计小组 m"x~Fjvd
audit test 审计测试 2s6Vy
audit trail 审计轨迹 ZibHT:n
audit work 审计工作
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audit working paper 审计工作底稿 wEDU*}~
audited financial statement 审计会计报表,已审计财务报表 lc5NC;JR
Auditing Guidelines (the~) 审计规范指南 3tLh{S?uJ
auditing standards 审计准则 Y
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audit-oriented working paper (审计)业务类工作底稿 eyAg\uuih
authorisation 授权 u5R^++
authorisation of transaction 交易的授权 |{oKhC^yG
availability 可获得性 2_F`ILCML
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balance 余额;差额;平衡 *$l8H
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balance sheet 资产负债表 bJBx~
bank 银行 )Fm
bank account 银行账户,银行户头 z6{0\#'K
bank statement 银行对账单 %0u7pk
barter transaction 易货交易,以物换物交易 0IA
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basis of audit 审计依据 slQKkx \Dn
basis of preparation (会计报表的)编制基础 K8ThZY%
book of account 账目,账簿
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borrowing 借款,贷款,借债 7<