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 N` aF{3[
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审计词汇英汉对照 P`#Z9 HM4
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ability to continue as a going concern 持续经营能力 LEW'G"+
acceptability 可接受性,可接受程度 _@
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acceptable level of detection risk 检查风险的可接受水平 58%#DX34M
acceptance of engagement 接受委托 F#5B<I
accepting the engagement for the first time 首次接受委托 "*LD 3
access to asset 对资产的接触 sXi=70o
according to 根据,依据,依照 )Psb>'X
account balance 账户余额 F;gx%[$GX
account for 对……进行会计处理,核算;解释 OH5>vV'i
accounting 会计,会计学 h3*Zfl<]
accounting advisory serve 会计咨询服务 /%0<p,T
accounting firm 会计师事务所 C0S^h<iSe*
accounting information 会计信息,会计资料 YyTSyP4
accounting period 会计期间 cU{e`<xjA
accounting policies 会计政策 e*bH0'; q
accounting professional bodies 会计职业组织,会计职业团体 -8r
accounting records 会计记录 Vs%|pIV
accounting responsibility 会计责任 fO0(Z
accounting service 会计服务 ]wKz E4Z/
accounting standards 会计准则 Ps%qfL\
Accounting Standards for Business Enterprises 企业会计准则 0Z0:,!
accounting system 会计系统 Z^]|o<.<I
accounting treatment 会计处理 {e+-
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accuracy 准确性,精确性 " R-!(9k^`
additional audit procedures 追加审计程序 x~GQV^(l3
addressee 收件人,收信人 g.'yZvaP
Administration of State-owned Assets (the~) 国有资产管理局 n|b5? 3
administrative laws and regulations 行政法规 3}@_hS"^8
adverse impact 不利影响,负面影响 s3]?8hXd
adverse opinion 反对意见 C?i >.t
advisory group 咨询组,顾问组 d}JP!xf%
agency fee 代理费,代理费用 ow0!%|fO
aggregate 总计,合计为…… -O&CI)`;B
alternation of document and record 变造文件和记录 +)j1.X
alternative audit procedures 替代审计程序,备选审计程序 hGbj0
amend 修改,修订 +hE(Ra#
amortisation 摊销 xdf82)
analytical capacity 分析能力 <{2e#Y
analytical procedures 分析性程序 qTAc[Ko
annual financial statements 年度会计报表,年度财务报表 FBpH21|/y
appendix 附录,附表 Ma8_:7`>O
applicable 适用的 lu#LCG-.
applicable laws and regulations 适用的法规 ZTU&,1Y ;
application systems 应用系统 $ &P>r
apply consistently 一贯地执行,一贯地实施 )$`
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appropriate 适当的,合适的; UTf9S>HS
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appropriate authorization 适当的授权 6_d.Yfbq
appropriateness of audit evidence 审计证据的适当性 -i4&v7"
approval 批准,核准 -S$1Yn
assertion (会计报表上的)认定;确认 -K
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 9*E7}b,
asset 资产,财产 *P 3V
asset restructuring 资产重组 8E4mA5@
assignment of duties 职责的划分
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assistant 助理,助理人员 -s|}Rh?Y
associated company 联属公司,联营公司 B*~5)}1op
association 联合,结合;协会,社团 `;
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assumption 假设,假定 /Nr*`l
at a given date 在某一特定时日 OvUI@,Ef
attestation 鉴证,公证 ?gPKcjgoH!
attestation service 鉴证服务 1fo
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audit adjustment 审计调整 59zENUYl
audit areas 审计领域 sf]s",t~J
audit conclusion 审计结论 ^{xeij/
audit effectiveness 审计效果 ,oNOC3U
audit efficiency 审计效率 /;tPNp{!dw
audit engagement letter 审计业务约定书 9elga"4:'
audit evidence 审计证据 YKbaf(K)9
audit fee 审计费 ?UK|>9y}Z
audit files 审计档案 hFk3[zTy
audit findings 审计中发现的事项 ~}!3G
audit implementation stage 审计实施阶段 zOV=9"~{
audit mark 审计标识 <L{(Mj%Z
audit materiality 审计重要性 \~BDm
audit method 审计方法 N? 5x9duK
audit objective 审计目标,审计目的 sTOa
audit of financial statements 会计报表审计,财务报表审计 uP<0WCN
audit opinion 审计意见 hzI|A~MFB
audit period 被审计期间,被审计年度 ?%VI{[y#>
audit plan 审计计划 -F=v6N {
audit planning 编制审计计划,制定审计计划,审计计划 U,+[5sbo
audit planning stage 审计计划阶段 ]$p{I)d&
audit procedure 审计程序 Wm H~m k"
audit programme 审计程序表,具体审计计划 `xz<>g9e
audit report 审计报告 ?6nF~9Z'
audit report with a disclaimer of opinion 拒绝表示意见审计报告 w~#nYM=fP!
audit report with a qualified opinion 有保留意见的审计报告 ^/5XZ} *
audit report with an adverse opinion 否定意见的审计报告 FSRm|
audit report with dual dates 双重日期审计报告 ? tfT8$
audit reporting stage 审计报告阶段 i 9g>9
audit responsibility 审计责任 DAwqo.m
audit results 审计结果 s;1]tD
audit risk 审计风险 |A%<Z(
audit sampling 审计抽样 }gkM^*$:%
audit sampling techniques 审计抽样方法,审计抽样技术 11|Rdd+}
audit strategies 审计策略 f5
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audit summary 审计总结,审计小结 Y-'78BJk
audit team 审计小组 hoT/KWD,
audit test 审计测试 f30Pi1/h=c
audit trail 审计轨迹 BC,.^"fA6
audit work 审计工作 peJKNX.!q
audit working paper 审计工作底稿 XyMG.r-,
audited financial statement 审计会计报表,已审计财务报表 ^m/14 MN|
Auditing Guidelines (the~) 审计规范指南 Q#(GI2F2#
auditing standards 审计准则 ,*]d~Y
audit-oriented working paper (审计)业务类工作底稿 `xiCm':
authorisation 授权 6{,HiY
authorisation of transaction 交易的授权 kQaSbpNmH
availability 可获得性 ^1Xt]T`e
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balance 余额;差额;平衡 cEe?*\G
balance sheet 资产负债表 *jMk/9oa<N
bank 银行 XE3'`D!
bank account 银行账户,银行户头 ;Nr ]X
bank statement 银行对账单 ;f,c't@w
barter transaction 易货交易,以物换物交易 ;.wX@
basis of audit 审计依据 _SACqamo5s
basis of preparation (会计报表的)编制基础 |!
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book of account 账目,账簿 tA$)cg+.
borrowing 借款,贷款,借债 YUQtMf9
branch 分支,分支机构,分店 7O`o ovW$
brought forward (账户余额等的)承上年,承上期,承上页 /H:I 68~
budget 预算 jKZt~I
building 建筑物;大楼 f'q 28lVf
business conditions 业务情况,经营情况 xyH/e*
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business licence (企业等的)营业执照 b dJ+@r
business relation 业务关系 y fSM
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