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 z0doLb^!
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ability to continue as a going concern 持续经营能力 :+Y+5:U]
acceptability 可接受性,可接受程度 IJ[#$I+Z%
acceptable level of detection risk 检查风险的可接受水平 YY'46
acceptance of engagement 接受委托 O57
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accepting the engagement for the first time 首次接受委托 S9U`-\L0
access to asset 对资产的接触 j<e`8ex?
according to 根据,依据,依照 O~trv,?)
account balance 账户余额 XWH~o:0<2
account for 对……进行会计处理,核算;解释 FG'F]fc%
accounting 会计,会计学 A6pPx1-&
accounting advisory serve 会计咨询服务 t4~Bn<=
accounting firm 会计师事务所 z-ra]
accounting information 会计信息,会计资料 IL*C/y
accounting period 会计期间 l/#;GYB]
accounting policies 会计政策 gT?:zd=;
accounting professional bodies 会计职业组织,会计职业团体 sO
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accounting records 会计记录 )jm}h7,
accounting responsibility 会计责任 hvwKhQ}wX
accounting service 会计服务 Y{6y.F*Q#
accounting standards 会计准则 o
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Accounting Standards for Business Enterprises 企业会计准则 MZl6J
accounting system 会计系统 'M VE5
accounting treatment 会计处理 -Uh3A\#(
accuracy 准确性,精确性 sWa`-gc
additional audit procedures 追加审计程序 8t25wPlx
addressee 收件人,收信人 R m>AU=
Administration of State-owned Assets (the~) 国有资产管理局 :G!i]1x<
administrative laws and regulations 行政法规 ?:H4Xd7
adverse impact 不利影响,负面影响 )7f;FWI
adverse opinion 反对意见 DQui7dr)l
advisory group 咨询组,顾问组 S ( e]
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agency fee 代理费,代理费用 w&8N6gA
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aggregate 总计,合计为…… FhpS#,Y$
alternation of document and record 变造文件和记录 @Fvp~]jCb
alternative audit procedures 替代审计程序,备选审计程序 62)Qr
amend 修改,修订 aQzx^%B1
amortisation 摊销 Eh
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analytical capacity 分析能力 % 8u97f W
analytical procedures 分析性程序 -Ri/I4Xj
annual financial statements 年度会计报表,年度财务报表 "tdF#>x
appendix 附录,附表 RrA9@95+
applicable 适用的 >BFUts%
applicable laws and regulations 适用的法规 UNY
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application systems 应用系统 "{>BP$Jz
apply consistently 一贯地执行,一贯地实施 f=:ycd!
appropriate 适当的,合适的; ||yx?q6\h
征用,挪用 K@U[x,Sx
appropriate authorization 适当的授权 wo>7^ZA
appropriateness of audit evidence 审计证据的适当性 eO%w
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approval 批准,核准 'vCl@x$
assertion (会计报表上的)认定;确认 O2N7qV3U,
assessed level of control risk 对控制风险的评估,控制风险的评估水平 weX%S?
asset 资产,财产 %j $r"
asset restructuring 资产重组 wB'GV1|jL
assignment of duties 职责的划分 ~xPU#m<
assistant 助理,助理人员 &;3iHY;
associated company 联属公司,联营公司 IX+!+XC"U
association 联合,结合;协会,社团 V) xwl vX
assumption 假设,假定 _"l2UDx
at a given date 在某一特定时日 *3@ =XY7
attestation 鉴证,公证 =Vie0TV&h
attestation service 鉴证服务 !1m7^3l7j
audit adjustment 审计调整 H^sImIEUT
audit areas 审计领域 -8zdkm8k
audit conclusion 审计结论 p ;]Qxh
audit effectiveness 审计效果 }vK8P r%
audit efficiency 审计效率 `@3{}
audit engagement letter 审计业务约定书 d#(ffPlq
audit evidence 审计证据 CWdpF>En
audit fee 审计费 _|jEuif
audit files 审计档案 +,xluwv$ 9
audit findings 审计中发现的事项 CXiDe)|<E
audit implementation stage 审计实施阶段 M!tR>NMH
audit mark 审计标识 E
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audit materiality 审计重要性 W*;r}!ro
audit method 审计方法 ]621Z1
audit objective 审计目标,审计目的 KOhK#t>H@0
audit of financial statements 会计报表审计,财务报表审计 &v)/mc7D
audit opinion 审计意见 nPW=m`jG
audit period 被审计期间,被审计年度 R :*1Y\o(
audit plan 审计计划 h~p
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audit planning 编制审计计划,制定审计计划,审计计划 N(J'h
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audit planning stage 审计计划阶段 J7pF*2
audit procedure 审计程序 Nr"gj$v
audit programme 审计程序表,具体审计计划 {F=`IE3)w
audit report 审计报告 2WUl8?f2Y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #;0F-pt
audit report with a qualified opinion 有保留意见的审计报告 f4;V7DJ
audit report with an adverse opinion 否定意见的审计报告 {ui{Y c
audit report with dual dates 双重日期审计报告 hG2WxYk
audit reporting stage 审计报告阶段 Cy\ o{6
audit responsibility 审计责任 O03N$Jq
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audit results 审计结果 L[voouaqm
audit risk 审计风险 @$fvhEkrT@
audit sampling 审计抽样 .4J7 ^l
audit sampling techniques 审计抽样方法,审计抽样技术 9
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audit strategies 审计策略 SuA
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audit summary 审计总结,审计小结 S&F[\4w5]
audit team 审计小组 8;d./!|'&g
audit test 审计测试 $9@3dM*E?Z
audit trail 审计轨迹 h$]nfHi_Q
audit work 审计工作 ,`!>.E.
audit working paper 审计工作底稿 s|][p|
audited financial statement 审计会计报表,已审计财务报表 8I~*9MUp
Auditing Guidelines (the~) 审计规范指南 p`Ok(C_
auditing standards 审计准则 .npD<*
audit-oriented working paper (审计)业务类工作底稿 &})Zqc3Lqk
authorisation 授权 Mtaky=l8~I
authorisation of transaction 交易的授权 =4uO"o
availability 可获得性 QL\3|'a
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balance 余额;差额;平衡 DfjDw/{U3L
balance sheet 资产负债表 b63DD(
bank 银行 +3J5j+
bank account 银行账户,银行户头 F?Fxm*Wa/
bank statement 银行对账单 )}J
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barter transaction 易货交易,以物换物交易 T"e"?JSRJ
basis of audit 审计依据 \I
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basis of preparation (会计报表的)编制基础 7O~hA*Z
book of account 账目,账簿 ~
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borrowing 借款,贷款,借债
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branch 分支,分支机构,分店 q}]z8 L
brought forward (账户余额等的)承上年,承上期,承上页 !
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budget 预算 ~H4Tr[8a
building 建筑物;大楼 m'KEN<)s
business conditions 业务情况,经营情况 f3*S
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business licence (企业等的)营业执照 3F9 dr@I.7
business relation 业务关系 ;ykX]5jGh
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