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 !HPye@Ua
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ability to continue as a going concern 持续经营能力 d"
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acceptability 可接受性,可接受程度 zv}3Sl@
acceptable level of detection risk 检查风险的可接受水平 lZ![?t}2`
acceptance of engagement 接受委托 uiQR RT
accepting the engagement for the first time 首次接受委托 y-i6StJ
access to asset 对资产的接触 M8HHyV[AmC
according to 根据,依据,依照
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account balance 账户余额 TCI%Ox|a
account for 对……进行会计处理,核算;解释 RC>79e/u<
accounting 会计,会计学 "g=g' W#
accounting advisory serve 会计咨询服务 aH!2zC\:T
accounting firm 会计师事务所 oP CtLz}z
accounting information 会计信息,会计资料 h~R= ?%H[
accounting period 会计期间 U3U
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accounting policies 会计政策 3+>;$
accounting professional bodies 会计职业组织,会计职业团体 g4-UBDtYt
accounting records 会计记录 [x\?._
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accounting responsibility 会计责任 F&= X/
accounting service 会计服务 ?@uyqi~:U
accounting standards 会计准则 `C +>PCO
Accounting Standards for Business Enterprises 企业会计准则 i,z^#b7JQ
accounting system 会计系统 8n
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accounting treatment 会计处理 6<
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accuracy 准确性,精确性 N&]GPl0
additional audit procedures 追加审计程序 S*%:ID|/C2
addressee 收件人,收信人 S"/gZfxer
Administration of State-owned Assets (the~) 国有资产管理局 jV' tcFr4
administrative laws and regulations 行政法规 0oo_m6ie&
adverse impact 不利影响,负面影响 G{0f*
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adverse opinion 反对意见 W=4|ahk$
advisory group 咨询组,顾问组 v1$}JX
agency fee 代理费,代理费用 02C;
aggregate 总计,合计为…… BJjx y0+
alternation of document and record 变造文件和记录 Kr%`L/%
alternative audit procedures 替代审计程序,备选审计程序 ]0g1P-&,U
amend 修改,修订 B RtT 7
amortisation 摊销 le2 v"Y
analytical capacity 分析能力 Hnf?`j>
analytical procedures 分析性程序 cq9d;~q
annual financial statements 年度会计报表,年度财务报表 @}{Fw;,(7n
appendix 附录,附表 5D>cbzP@
applicable 适用的 l#a*w
applicable laws and regulations 适用的法规 Rk}=SB-
application systems 应用系统 i|fkwV,5
apply consistently 一贯地执行,一贯地实施 LP) IL~
appropriate 适当的,合适的; hroRDD
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appropriate authorization 适当的授权 EHm:&w
appropriateness of audit evidence 审计证据的适当性 u43-\=1$T
approval 批准,核准 D1EHT}
assertion (会计报表上的)认定;确认 kS_37-;
assessed level of control risk 对控制风险的评估,控制风险的评估水平 kp*BAQ
asset 资产,财产 $B
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asset restructuring 资产重组 ~AR0 ,lak
assignment of duties 职责的划分 S.^x)5/,,T
assistant 助理,助理人员 [}y"rs`!
associated company 联属公司,联营公司 "~T06
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association 联合,结合;协会,社团 C12y_E8Un
assumption 假设,假定 _? u} Jy_
at a given date 在某一特定时日 HK<oNr.d52
attestation 鉴证,公证 ;
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attestation service 鉴证服务 ,J'@e+jV
audit adjustment 审计调整 #uuNH(
audit areas 审计领域 2hT
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audit conclusion 审计结论 ?
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audit effectiveness 审计效果 VqeW;8&*iv
audit efficiency 审计效率 ~PC S_
audit engagement letter 审计业务约定书 i(kr#XsU
audit evidence 审计证据 !}HT&N8[r
audit fee 审计费 }j,G)\g#
audit files 审计档案 x2+M0 }g
audit findings 审计中发现的事项 OoR0>!x Z
audit implementation stage 审计实施阶段 62#8c~dL
audit mark 审计标识 m\ /V 0V\
audit materiality 审计重要性 T\L
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audit method 审计方法
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audit objective 审计目标,审计目的 vo2 T P:
audit of financial statements 会计报表审计,财务报表审计 #^q@ra
audit opinion 审计意见 |R (rb-v
audit period 被审计期间,被审计年度
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audit plan 审计计划 :N>s#{+"3
audit planning 编制审计计划,制定审计计划,审计计划 dH0wVI<z
audit planning stage 审计计划阶段 =eG:Scoug?
audit procedure 审计程序 t8-LPq
audit programme 审计程序表,具体审计计划 RQ[6svfP
audit report 审计报告 ,YmTx
audit report with a disclaimer of opinion 拒绝表示意见审计报告 fhe%5#3
audit report with a qualified opinion 有保留意见的审计报告 /ee4 v!
audit report with an adverse opinion 否定意见的审计报告 K|-RAjE
audit report with dual dates 双重日期审计报告 <(caY37o6)
audit reporting stage 审计报告阶段 If(IG]>`D
audit responsibility 审计责任 ,U'E!?=:VS
audit results 审计结果 $-f(.S
audit risk 审计风险 U`ELd:
audit sampling 审计抽样 !,PoH
audit sampling techniques 审计抽样方法,审计抽样技术 S|ADu]H(
audit strategies 审计策略 F%
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audit summary 审计总结,审计小结 xr-v"-
audit team 审计小组 >]WQ1E[=
audit test 审计测试 lF!Iu.MM 9
audit trail 审计轨迹 84maX'
audit work 审计工作 <US!XMrCg
audit working paper 审计工作底稿 X3
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audited financial statement 审计会计报表,已审计财务报表 R8R,!3 N
Auditing Guidelines (the~) 审计规范指南 kM/;R)3t4/
auditing standards 审计准则 6o]X.plr
audit-oriented working paper (审计)业务类工作底稿 ,]-A~ ^|
authorisation 授权 GG[$-
authorisation of transaction 交易的授权 '}
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availability 可获得性
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balance 余额;差额;平衡 XRR`GBI
balance sheet 资产负债表 JD$;6Jv3P
bank 银行 _M7NL^B&
bank account 银行账户,银行户头 q3R?8Mb
bank statement 银行对账单 qct:xviH<|
barter transaction 易货交易,以物换物交易 2:& [r*
basis of audit 审计依据 5R7DD 5c[
basis of preparation (会计报表的)编制基础 p*]nCUs}n
book of account 账目,账簿 ?BnjtefIe
borrowing 借款,贷款,借债 4
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branch 分支,分支机构,分店 Qz/1^xy
brought forward (账户余额等的)承上年,承上期,承上页 .\+%Q)?h:
budget 预算 X#bK.WN$
building 建筑物;大楼 J-6l<%962%
business conditions 业务情况,经营情况 ^ucmScl
business licence (企业等的)营业执照 &DX&*Xq2
business relation 业务关系 0%Y8M` ~s7
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