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}Uae#oy
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审计词汇英汉对照 /:C"n|P7Z
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ability to continue as a going concern 持续经营能力 fZXd<Fg+
acceptability 可接受性,可接受程度 (3=. 3[
acceptable level of detection risk 检查风险的可接受水平 p2w/jJMD
acceptance of engagement 接受委托 !4-NbtT
accepting the engagement for the first time 首次接受委托 /C3=-Hp
access to asset 对资产的接触 r
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according to 根据,依据,依照 ")ZHa qEB
account balance 账户余额 )3z.{.F
account for 对……进行会计处理,核算;解释 /T*{Mo{B
accounting 会计,会计学 :'.-*Ew
accounting advisory serve 会计咨询服务 M.H4ud
accounting firm 会计师事务所 w;{k\=W3Ff
accounting information 会计信息,会计资料
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accounting period 会计期间 Gz^g!N[
accounting policies 会计政策 574b]
accounting professional bodies 会计职业组织,会计职业团体 !tX14O~B-
accounting records 会计记录 PP$Ig2Q
accounting responsibility 会计责任 +.[#C5
accounting service 会计服务 'p Z~3q
accounting standards 会计准则 m,]Tl;f
Accounting Standards for Business Enterprises 企业会计准则 $c f?`k
accounting system 会计系统 9lOUE
accounting treatment 会计处理 .r]n<
accuracy 准确性,精确性 GTJ\APrH
additional audit procedures 追加审计程序 ${e(#bvGZ
addressee 收件人,收信人 .{)b^gE
Administration of State-owned Assets (the~) 国有资产管理局 Q;5aM%a`
administrative laws and regulations 行政法规 zgVpl
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adverse impact 不利影响,负面影响 ,CwhpW\Y
adverse opinion 反对意见
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advisory group 咨询组,顾问组 r}03&h~Hc&
agency fee 代理费,代理费用 ]FQ4v.7
aggregate 总计,合计为…… AB+Zc
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alternation of document and record 变造文件和记录 Cg )#B+
alternative audit procedures 替代审计程序,备选审计程序 h7(twct
amend 修改,修订 !YAkHrF`[0
amortisation 摊销 OM2|c}]ZQ
analytical capacity 分析能力 0-
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analytical procedures 分析性程序 f
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annual financial statements 年度会计报表,年度财务报表 ;
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appendix 附录,附表 6o6!Ol
applicable 适用的 cF,u)+2b|6
applicable laws and regulations 适用的法规 [o|]>(tk
application systems 应用系统 ~x>IN1Vci
apply consistently 一贯地执行,一贯地实施 =oiY'
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appropriate 适当的,合适的; j
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appropriate authorization 适当的授权 TvM{ QGN
appropriateness of audit evidence 审计证据的适当性 g/VC$I!'
approval 批准,核准 AGrGZ7p]
assertion (会计报表上的)认定;确认 TSE(Kt
assessed level of control risk 对控制风险的评估,控制风险的评估水平 |(y6O5Y.
asset 资产,财产 FKL}6W:
asset restructuring 资产重组 Ig$5Ui
assignment of duties 职责的划分 VO+
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assistant 助理,助理人员 VVCCPK^<
associated company 联属公司,联营公司 ~V5k
association 联合,结合;协会,社团 MY1
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assumption 假设,假定 {"4t`dM
at a given date 在某一特定时日 `b9oH^}n j
attestation 鉴证,公证 0ZPPt(7
attestation service 鉴证服务 swlxV@NQ
audit adjustment 审计调整 7e}p:Vfp
audit areas 审计领域 u%ih7v!r\
audit conclusion 审计结论 EEa
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audit effectiveness 审计效果 I0)iC[s8;
audit efficiency 审计效率 yu}
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audit engagement letter 审计业务约定书 =X+DC&]%!
audit evidence 审计证据 |a^ydwb
audit fee 审计费 XXe7w3x{
audit files 审计档案 :(I)+;M}P
audit findings 审计中发现的事项 Xb6@;G"
audit implementation stage 审计实施阶段 jzzVZ%
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audit mark 审计标识 B%'Np7
audit materiality 审计重要性 mc9$"
audit method 审计方法 Q5 ohaxjF
audit objective 审计目标,审计目的 %!YsSk,
audit of financial statements 会计报表审计,财务报表审计 R<JI
audit opinion 审计意见 |#!25qAT
audit period 被审计期间,被审计年度 ~zYp(#0op
audit plan 审计计划 t7)Y@gRy
audit planning 编制审计计划,制定审计计划,审计计划 mHw1n=B
audit planning stage 审计计划阶段 `{tykYwCLc
audit procedure 审计程序 _);1dcnR
audit programme 审计程序表,具体审计计划 Qy4AuMU2
audit report 审计报告 |vEfE{
audit report with a disclaimer of opinion 拒绝表示意见审计报告 yfP&Q<|
audit report with a qualified opinion 有保留意见的审计报告 A$1pMG~as
audit report with an adverse opinion 否定意见的审计报告 Mc@p~5!M
audit report with dual dates 双重日期审计报告 X*FK6,Y|(
audit reporting stage 审计报告阶段 a#G7pZX/I}
audit responsibility 审计责任 UDp"+nS
audit results 审计结果 "q]v2t
audit risk 审计风险 @h^5*M
audit sampling 审计抽样 Do2y7,jv
audit sampling techniques 审计抽样方法,审计抽样技术 bM;tQ38*
audit strategies 审计策略 v
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audit summary 审计总结,审计小结 LJI&j \
audit team 审计小组 -AcQ_dS
audit test 审计测试 vz@QGgQ9~2
audit trail 审计轨迹 lG jdDqi
audit work 审计工作 #2u-L~n
audit working paper 审计工作底稿 =E
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audited financial statement 审计会计报表,已审计财务报表 p8F|]6Z
Auditing Guidelines (the~) 审计规范指南
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auditing standards 审计准则 RsrZ1dhPvV
audit-oriented working paper (审计)业务类工作底稿 gB
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authorisation 授权 X}p4yR7'
authorisation of transaction 交易的授权 3c-ve$8u~
availability 可获得性 eZg31.
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balance 余额;差额;平衡 g:f0K2)\r:
balance sheet 资产负债表 gvsS:4N"Nq
bank 银行 %iJ6;V4
bank account 银行账户,银行户头 CWC*bkd5a
bank statement 银行对账单 's&Vg09D,
barter transaction 易货交易,以物换物交易 R@"N{ [9
basis of audit 审计依据 #2cH.`ty
basis of preparation (会计报表的)编制基础 faMUd#o&
book of account 账目,账簿 kW-5H;>
borrowing 借款,贷款,借债 R`
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branch 分支,分支机构,分店 [ >vS+G
brought forward (账户余额等的)承上年,承上期,承上页 z{ymVd0#
budget 预算 lXB_
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building 建筑物;大楼 .
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business conditions 业务情况,经营情况 /Ee0S8!Z!1
business licence (企业等的)营业执照 Odbjl[>k
business relation 业务关系 VN$#y4
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