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 3}= .7qm
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ability to continue as a going concern 持续经营能力 aDb@u3X@
acceptability 可接受性,可接受程度 <.CO{L\e
acceptable level of detection risk 检查风险的可接受水平 }]>[FW
acceptance of engagement 接受委托 $TU=^W)X
accepting the engagement for the first time 首次接受委托 4,tMaQ
access to asset 对资产的接触 JQYIvo1,Q
according to 根据,依据,依照 w-FZ`OA`D
account balance 账户余额 9xP{#Qa
account for 对……进行会计处理,核算;解释 I:U /%cr,
accounting 会计,会计学 HAEgR
accounting advisory serve 会计咨询服务 yBE1mA:x7:
accounting firm 会计师事务所 =xQ7:TB
accounting information 会计信息,会计资料 ~0w7E0DE[
accounting period 会计期间 xyj)W
accounting policies 会计政策 Yd~K\tX:n
accounting professional bodies 会计职业组织,会计职业团体 cR}}N F
accounting records 会计记录 LO[1xE9
accounting responsibility 会计责任 yc|C}oQF
accounting service 会计服务 I.r&;
accounting standards 会计准则 %eGxQDIXg
Accounting Standards for Business Enterprises 企业会计准则 Zq~2 BeB
accounting system 会计系统 GRCc<TM,U
accounting treatment 会计处理 5#g<L ~
accuracy 准确性,精确性 it=L_zu}
additional audit procedures 追加审计程序 bM;yXgorU
addressee 收件人,收信人 lyI
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Administration of State-owned Assets (the~) 国有资产管理局 Y'i0=w6G
administrative laws and regulations 行政法规 {S%)GvrT
adverse impact 不利影响,负面影响 0&=2+=[c
adverse opinion 反对意见 nQdNXv<(
advisory group 咨询组,顾问组 nL5Gr:SLo
agency fee 代理费,代理费用 bxyEn'vNvQ
aggregate 总计,合计为…… 4q/E7n
alternation of document and record 变造文件和记录 NLyvi,svS
alternative audit procedures 替代审计程序,备选审计程序 <*0MD6$5
amend 修改,修订 =rl/l8|P
amortisation 摊销 bW;0E%_
analytical capacity 分析能力 KSIH1E
analytical procedures 分析性程序 ih.UzPg
annual financial statements 年度会计报表,年度财务报表 Q\z3YUk
appendix 附录,附表 6?Q&>V26Y
applicable 适用的 Xx[
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applicable laws and regulations 适用的法规 7U:,:=
application systems 应用系统 3:<+9X
apply consistently 一贯地执行,一贯地实施 v\rOs+.s
appropriate 适当的,合适的; $Rv}L' L
征用,挪用 }r]WB)_w
appropriate authorization 适当的授权 B, xrZ s
appropriateness of audit evidence 审计证据的适当性 (6A>:_)
approval 批准,核准 K6KEdXM4
assertion (会计报表上的)认定;确认 =vT3SY
assessed level of control risk 对控制风险的评估,控制风险的评估水平 FI.S?gy0
asset 资产,财产 %2^C
asset restructuring 资产重组 8H./@~_ =
assignment of duties 职责的划分 583ej2HPg
assistant 助理,助理人员 h#zx^F1
associated company 联属公司,联营公司 ~^lQ[ x
association 联合,结合;协会,社团 j8zh^q
assumption 假设,假定 BS;rit:
at a given date 在某一特定时日 ~53E)ilB
attestation 鉴证,公证 2]eh[fRQ
attestation service 鉴证服务 Z%Y=Lx
audit adjustment 审计调整 `=uCp^+v
audit areas 审计领域 z~4L=tA(
audit conclusion 审计结论 eM/|"^%
audit effectiveness 审计效果 [A|W0
audit efficiency 审计效率 -kES]P?2
audit engagement letter 审计业务约定书 o%h\55 S
audit evidence 审计证据 SjKIn-
audit fee 审计费 K
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audit files 审计档案 kOVx]=
audit findings 审计中发现的事项 9V?MJZ@aG
audit implementation stage 审计实施阶段 m{mK;D
audit mark 审计标识 0vS%m/Zi-
audit materiality 审计重要性 :|<D(YA
audit method 审计方法 wC!(STu
audit objective 审计目标,审计目的 EYGJDv(S
audit of financial statements 会计报表审计,财务报表审计 fTY @{t
audit opinion 审计意见 S#jH2fRo
audit period 被审计期间,被审计年度 }n6BI}n
audit plan 审计计划 AbZ:AJ(
audit planning 编制审计计划,制定审计计划,审计计划 _M:)x0("
audit planning stage 审计计划阶段 u~LisZ&tP
audit procedure 审计程序 ?Y
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audit programme 审计程序表,具体审计计划 LAwX9q`
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 5Ag]1k{
audit report with a qualified opinion 有保留意见的审计报告 9`dQ7z.8t
audit report with an adverse opinion 否定意见的审计报告 rMe`HM@
audit report with dual dates 双重日期审计报告 Vt
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audit reporting stage 审计报告阶段 $Y$!nPO
audit responsibility 审计责任 m{pL<
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audit results 审计结果 uFSgjWJ#~
audit risk 审计风险 ,U>g LTS
audit sampling 审计抽样 8f,jC+(
audit sampling techniques 审计抽样方法,审计抽样技术 GJ%It.
audit strategies 审计策略 t1Hd-]28V
audit summary 审计总结,审计小结 /,Ln)?eD
audit team 审计小组 Zdh4CNEeFP
audit test 审计测试 1Na CGD"
audit trail 审计轨迹 IZJV6clM
audit work 审计工作 3(^9K2.s}
audit working paper 审计工作底稿 &_" 3~:N8k
audited financial statement 审计会计报表,已审计财务报表 6 Y&OG>_\
Auditing Guidelines (the~) 审计规范指南 {zbH.V[
auditing standards 审计准则 s<:"rw`
audit-oriented working paper (审计)业务类工作底稿 Fj 1/B0acS
authorisation 授权 8x58sOR=
authorisation of transaction 交易的授权 &9o @x]) @
availability 可获得性 y>~=o9J_u
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balance 余额;差额;平衡 }5Y.N7F
balance sheet 资产负债表 M*t@Q|$:
bank 银行 zG [-n.
bank account 银行账户,银行户头 Nj#!L~^h,
bank statement 银行对账单 deHBY4@
barter transaction 易货交易,以物换物交易 Pl1:d{"d
basis of audit 审计依据 B'yN &3
basis of preparation (会计报表的)编制基础 lG\lu'<C
book of account 账目,账簿
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borrowing 借款,贷款,借债 ]lz,?izMR
branch 分支,分支机构,分店 r2""p
brought forward (账户余额等的)承上年,承上期,承上页 bI]1!bi]i
budget 预算 eDaVoc3
building 建筑物;大楼 gl]{mUZz}
business conditions 业务情况,经营情况 p@cPm8L3
business licence (企业等的)营业执照 ocdXzk`
business relation 业务关系 U?#6I-
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