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 g=Xf&}&=x
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ability to continue as a going concern 持续经营能力 O8]e(i
acceptability 可接受性,可接受程度 <4}m:
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 :i.@d?
accepting the engagement for the first time 首次接受委托 ,i:?c
access to asset 对资产的接触 q/O2E<=w*c
according to 根据,依据,依照 ;;0'BdsL`
account balance 账户余额 Hw \of
account for 对……进行会计处理,核算;解释 t3<MoDe7`r
accounting 会计,会计学 omE- c
accounting advisory serve 会计咨询服务 IO)B3,g
accounting firm 会计师事务所 P6+ B!pY
accounting information 会计信息,会计资料 2B_|"J
accounting period 会计期间 4]o+)d.`(
accounting policies 会计政策 qTJhYxm
accounting professional bodies 会计职业组织,会计职业团体 uw;Sfx,s
accounting records 会计记录 1wFu3fh@
accounting responsibility 会计责任 Pn,I^Ej .
accounting service 会计服务 YR?Y:?(
accounting standards 会计准则 B;k'J:-"
Accounting Standards for Business Enterprises 企业会计准则 VN`.*B|9[
accounting system 会计系统 $1yy;IyR
accounting treatment 会计处理 ;Y7'U rn
accuracy 准确性,精确性 '=dQ$fs
additional audit procedures 追加审计程序 "Zp&7hI
addressee 收件人,收信人 ]Lv3XMa
Administration of State-owned Assets (the~) 国有资产管理局 (`
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administrative laws and regulations 行政法规 wJC[[_"3 I
adverse impact 不利影响,负面影响 J!:BCjRdw
adverse opinion 反对意见 >@vu;j\*E5
advisory group 咨询组,顾问组 M7=,J;@
agency fee 代理费,代理费用 JduO^Fit
aggregate 总计,合计为…… 9c@M(U@Yh
alternation of document and record 变造文件和记录 gFR}WBl/
alternative audit procedures 替代审计程序,备选审计程序 ,rMf;/[
amend 修改,修订 A@V$~&JCL5
amortisation 摊销 =gVMt
analytical capacity 分析能力 j
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analytical procedures 分析性程序 KqI:g*H'x7
annual financial statements 年度会计报表,年度财务报表 :-?ZU4)
appendix 附录,附表 q`xc h[H
applicable 适用的 Z^kE]Ir#EV
applicable laws and regulations 适用的法规 Y`g o V
application systems 应用系统 r=Xo; d*TE
apply consistently 一贯地执行,一贯地实施 x,gk]C f
appropriate 适当的,合适的; n0KpKH<&
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appropriate authorization 适当的授权 T]th3*
appropriateness of audit evidence 审计证据的适当性 |=0vgwd"S
approval 批准,核准 Skr(C5T
assertion (会计报表上的)认定;确认 +>PsQ^^x
assessed level of control risk 对控制风险的评估,控制风险的评估水平 UT;%I_i!'
asset 资产,财产 o GuAF q
asset restructuring 资产重组 @2E52$zu
assignment of duties 职责的划分 "xlR>M6e
assistant 助理,助理人员 ~.T|n =
associated company 联属公司,联营公司 1KZigeHXI
association 联合,结合;协会,社团 #)'Iqaq7
assumption 假设,假定 gTj,I=3$?e
at a given date 在某一特定时日 a2P)@R
attestation 鉴证,公证 Mt.Cj;h@^[
attestation service 鉴证服务 coXg]bUKo
audit adjustment 审计调整 JwI99I'
audit areas 审计领域 71{Q#%5U~
audit conclusion 审计结论 $gr>Y2i
audit effectiveness 审计效果 <|r|s
audit efficiency 审计效率 m7^f%<l
audit engagement letter 审计业务约定书 wO]e%BTO
audit evidence 审计证据 R+HX'W
audit fee 审计费 kL DpZ{
audit files 审计档案 Y_CYx
audit findings 审计中发现的事项 k'8tcXs
audit implementation stage 审计实施阶段 q/@2=$]hH3
audit mark 审计标识 }u;K<<h:
audit materiality 审计重要性 jSjC43lh
audit method 审计方法 9J/[7TzSZ
audit objective 审计目标,审计目的 gvI!Ice#
audit of financial statements 会计报表审计,财务报表审计 p7QZn.,=u
audit opinion 审计意见 9"#C%~=+
audit period 被审计期间,被审计年度 .Y6v#VI
audit plan 审计计划
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audit planning 编制审计计划,制定审计计划,审计计划 v>keZZOs
audit planning stage 审计计划阶段 Lg<h54X
audit procedure 审计程序 3)WfBvG
audit programme 审计程序表,具体审计计划 lTC0kh
audit report 审计报告 @ T^FOTW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 B@*b 9
audit report with a qualified opinion 有保留意见的审计报告 }U8v
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audit report with an adverse opinion 否定意见的审计报告 DQGrXMpV0
audit report with dual dates 双重日期审计报告 DgT]Nty@b
audit reporting stage 审计报告阶段 ]hV!lG1_
audit responsibility 审计责任 7<su8*?
audit results 审计结果 'I>USl3 hI
audit risk 审计风险 T +vo)9w
audit sampling 审计抽样 Mp/l*"(
audit sampling techniques 审计抽样方法,审计抽样技术 *H!BThf
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audit strategies 审计策略 GST#b6S
audit summary 审计总结,审计小结 b? o
audit team 审计小组 ,ayEZ#4.m
audit test 审计测试 sT;wHtU
audit trail 审计轨迹 G QYR`;>
audit work 审计工作 'Q=;I
audit working paper 审计工作底稿 - VJx)g
audited financial statement 审计会计报表,已审计财务报表 e*Wk;D&
Auditing Guidelines (the~) 审计规范指南 1)k+v17]f5
auditing standards 审计准则 OKh0m_ )7
audit-oriented working paper (审计)业务类工作底稿 Lf((
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authorisation 授权 ~vz%I^xW
authorisation of transaction 交易的授权 Z3JUYEAS
availability 可获得性 1_t+lJI9j
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balance 余额;差额;平衡 x|m9?[
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balance sheet 资产负债表 + ,Krq 3P
bank 银行 SVo ?o|<
bank account 银行账户,银行户头 /<) Vd
bank statement 银行对账单 SOI=~BGd)
barter transaction 易货交易,以物换物交易 Qa,=
basis of audit 审计依据 !S=YM<A d
basis of preparation (会计报表的)编制基础 5QiQDQT}5
book of account 账目,账簿 'S3<' X
borrowing 借款,贷款,借债 X.>=&~[
branch 分支,分支机构,分店 |RL#BKC`
brought forward (账户余额等的)承上年,承上期,承上页 b*Y Wd3
budget 预算 a
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building 建筑物;大楼 S46aUkW.
business conditions 业务情况,经营情况 O q$_ q
business licence (企业等的)营业执照 U>lf-iI2B
business relation 业务关系 Dizz ?O
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