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 *{Z=)k%
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审计词汇英汉对照 AUIp
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A [9MbNJt 8~
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ability to continue as a going concern 持续经营能力 fYh<S
acceptability 可接受性,可接受程度 P46Q3EE
acceptable level of detection risk 检查风险的可接受水平 rQ U6*f
acceptance of engagement 接受委托 z%lJWvaA7
accepting the engagement for the first time 首次接受委托 $P%cdJ T0
access to asset 对资产的接触 )%n$_N n
according to 根据,依据,依照 YB2gxZ
account balance 账户余额 l5KO_"hy
account for 对……进行会计处理,核算;解释 E7aG&K
accounting 会计,会计学 \ a
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accounting advisory serve 会计咨询服务 kBoQjOV`
accounting firm 会计师事务所 $p$p C/:%
accounting information 会计信息,会计资料 x)eoz2E1
accounting period 会计期间 <l5m\A
accounting policies 会计政策 ~mi4V
accounting professional bodies 会计职业组织,会计职业团体 _ u~0t`f~
accounting records 会计记录 <dr2 bz
accounting responsibility 会计责任 qE]e+S?57a
accounting service 会计服务 V@O)7ND
accounting standards 会计准则 C4|OsC7J
Accounting Standards for Business Enterprises 企业会计准则 OIj
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accounting system 会计系统 ,_,*I/o>B
accounting treatment 会计处理 pv-c>8Wb6
accuracy 准确性,精确性 e+{lf*"3
additional audit procedures 追加审计程序 ~{vB2
addressee 收件人,收信人 J1~E*t^
Administration of State-owned Assets (the~) 国有资产管理局 !=a]Awr\
administrative laws and regulations 行政法规 F qgs
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adverse impact 不利影响,负面影响 oDi+\0
adverse opinion 反对意见 `r~3Pf).4
advisory group 咨询组,顾问组 BHZhdm@),
agency fee 代理费,代理费用 K4YD}[
aggregate 总计,合计为…… c$tX3ug6I
alternation of document and record 变造文件和记录 {P_7AM
alternative audit procedures 替代审计程序,备选审计程序 yTZo4c"
amend 修改,修订 !@N?0@$/
amortisation 摊销 |5X[/Q*K`W
analytical capacity 分析能力 $AE5n>ZD$
analytical procedures 分析性程序 cY kb3(
annual financial statements 年度会计报表,年度财务报表 (}.MB3`#C
appendix 附录,附表 W g6H~x
applicable 适用的 $gD8[NAIx=
applicable laws and regulations 适用的法规 /S1/ ZI
application systems 应用系统 dl6U]v=
apply consistently 一贯地执行,一贯地实施 .kPNWNrw
appropriate 适当的,合适的; jC{KI!kPt
征用,挪用 ,-8-Y>[
appropriate authorization 适当的授权 }*xjO/Ey
appropriateness of audit evidence 审计证据的适当性 ~T-uk
approval 批准,核准 TB+k[UxB
assertion (会计报表上的)认定;确认 0.w7S6v|&
assessed level of control risk 对控制风险的评估,控制风险的评估水平 \]5I atli
asset 资产,财产
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asset restructuring 资产重组 yRXWd*9
assignment of duties 职责的划分 .8!\6=iJB
assistant 助理,助理人员 v~x4Y,m%
associated company 联属公司,联营公司 9!W$S[ABRB
association 联合,结合;协会,社团 |('o g *$
assumption 假设,假定 g,]m8%GHE
at a given date 在某一特定时日 HK~SD:d
attestation 鉴证,公证 bE'{zU}o
attestation service 鉴证服务 GQ7uxdqWBQ
audit adjustment 审计调整 @p
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audit areas 审计领域 ?6`B;_m
audit conclusion 审计结论 *vuI'EbM
audit effectiveness 审计效果 m|{^T/kIbQ
audit efficiency 审计效率 ,qv\Y]
audit engagement letter 审计业务约定书 rqqd} kA
audit evidence 审计证据 3]mprX'
audit fee 审计费 X~D[CwA|`
audit files 审计档案 bp=r]nO
audit findings 审计中发现的事项 QDJ
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audit implementation stage 审计实施阶段 vIOGDI>
audit mark 审计标识 -n"wXOx3
audit materiality 审计重要性 1Kk6nUI
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audit method 审计方法 c$7~EP
audit objective 审计目标,审计目的 OoH-E.lp
audit of financial statements 会计报表审计,财务报表审计 H${L F.8
audit opinion 审计意见 -$[&{.B.
audit period 被审计期间,被审计年度 111A e*U
audit plan 审计计划 H)7v$A,5%
audit planning 编制审计计划,制定审计计划,审计计划 2HN*j~>i~
audit planning stage 审计计划阶段 6WGg_x?3
audit procedure 审计程序 PE4
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audit programme 审计程序表,具体审计计划 L-D4>+
audit report 审计报告 :,Y1#_\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 D_czUM
audit report with a qualified opinion 有保留意见的审计报告 5}ftiy[Yc
audit report with an adverse opinion 否定意见的审计报告 x
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audit report with dual dates 双重日期审计报告 3c3;8h$k
audit reporting stage 审计报告阶段 d9;&Y?fp
audit responsibility 审计责任 c:7F
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audit results 审计结果 nv@z;#&
audit risk 审计风险 N\g=9o|Q
audit sampling 审计抽样 rD SYR\cg
audit sampling techniques 审计抽样方法,审计抽样技术 T[k$ [
audit strategies 审计策略 il@>b
audit summary 审计总结,审计小结 <;PKec
audit team 审计小组 ckA\{v
audit test 审计测试 7`;sX?R
audit trail 审计轨迹 5 k3m"*
audit work 审计工作 gI;"P kN
audit working paper 审计工作底稿 $a*7Q~4
audited financial statement 审计会计报表,已审计财务报表 u5k{.&
Auditing Guidelines (the~) 审计规范指南 j2_j5Hgo
auditing standards 审计准则 Rq5'=L
audit-oriented working paper (审计)业务类工作底稿 -
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authorisation 授权 iiIns.V
authorisation of transaction 交易的授权 8e*skL
availability 可获得性 {&IB[Y6
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balance 余额;差额;平衡 %(/E
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balance sheet 资产负债表 ^
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bank 银行 Y_:jc{?
bank account 银行账户,银行户头 .c+U=bV-
bank statement 银行对账单 },l
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barter transaction 易货交易,以物换物交易 ]wU/yc)e
basis of audit 审计依据 BA2"GJvfIA
basis of preparation (会计报表的)编制基础 HdqB B
book of account 账目,账簿 :.e'?a
borrowing 借款,贷款,借债 1\m,8i+gU
branch 分支,分支机构,分店 Mu[lk=jC
brought forward (账户余额等的)承上年,承上期,承上页 ;kk[x8$
budget 预算 w8 :[w
building 建筑物;大楼 (6ga*5
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business conditions 业务情况,经营情况 Ol RXgJ
business licence (企业等的)营业执照 `5?0yXK
business relation 业务关系 rC^5Z
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