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 <c{RY.1[
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审计词汇英汉对照 P~:W+!@5v
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ability to continue as a going concern 持续经营能力 dQt*/]{q
acceptability 可接受性,可接受程度 t HPC
acceptable level of detection risk 检查风险的可接受水平 !G#3jh:kiY
acceptance of engagement 接受委托 _~DFZt@T
accepting the engagement for the first time 首次接受委托 ^6ZA2-f/<8
access to asset 对资产的接触 n}yqpW!%n
according to 根据,依据,依照 d3(T=9;f2
account balance 账户余额 !\8j[QS!
account for 对……进行会计处理,核算;解释 oZ@_o3VG
accounting 会计,会计学 "@E1^
accounting advisory serve 会计咨询服务 ZSMOq4Y 9
accounting firm 会计师事务所 /cr.}D2O
accounting information 会计信息,会计资料 :D ?%!Q 0
accounting period 会计期间 0%+T U4Xx
accounting policies 会计政策 HT5G HkT
accounting professional bodies 会计职业组织,会计职业团体 >b |l6#%
accounting records 会计记录 1DGVAIcD
accounting responsibility 会计责任 fdzD6KZI
accounting service 会计服务 ]5'
accounting standards 会计准则 ?PSm)
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Accounting Standards for Business Enterprises 企业会计准则 <Dt,FWWkv'
accounting system 会计系统 kN;l@>
accounting treatment 会计处理 VD.p"F(]
accuracy 准确性,精确性 }
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additional audit procedures 追加审计程序 .dV o[m;
addressee 收件人,收信人 abCcZ<=|b
Administration of State-owned Assets (the~) 国有资产管理局 w=3@IW
administrative laws and regulations 行政法规 ^&DHBx"J
adverse impact 不利影响,负面影响 NwuME/C7#
adverse opinion 反对意见 L$@^EENS
advisory group 咨询组,顾问组 !/['wv@
agency fee 代理费,代理费用 uyxU>yHV<g
aggregate 总计,合计为…… ."PR Z,
alternation of document and record 变造文件和记录 Cfb/f]*M
alternative audit procedures 替代审计程序,备选审计程序 *n2Q_o
amend 修改,修订 xue-5 '
amortisation 摊销 6U7z8NV&[
analytical capacity 分析能力 OHqLMBW!!
analytical procedures 分析性程序 'sY>(D*CQ
annual financial statements 年度会计报表,年度财务报表 kte
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appendix 附录,附表 klKAwC Q,
applicable 适用的 OgS6#X
applicable laws and regulations 适用的法规 r&xqsZ%R
application systems 应用系统 i3*?fMxhu)
apply consistently 一贯地执行,一贯地实施 IJo`O
appropriate 适当的,合适的; T2}I,{U
征用,挪用 hX 9.%-@sR
appropriate authorization 适当的授权 1?)<*[
appropriateness of audit evidence 审计证据的适当性 -Z<e`iFQS
approval 批准,核准 x-U:T.+{
assertion (会计报表上的)认定;确认 /^#k/z
assessed level of control risk 对控制风险的评估,控制风险的评估水平 AzN.vA)q
asset 资产,财产 DhY9)>4M
asset restructuring 资产重组 #:vos VqG
assignment of duties 职责的划分 M`KrB5a+6
assistant 助理,助理人员 [t<^WmgtxL
associated company 联属公司,联营公司 X`:(-3T
association 联合,结合;协会,社团 l?a(=
assumption 假设,假定 Fx0K.Q2Y0
at a given date 在某一特定时日 r1-?mMSU&
attestation 鉴证,公证 e&7GW9FSg
attestation service 鉴证服务 ).N }x^
audit adjustment 审计调整 g84~d(\?
audit areas 审计领域 BYVp~!u
audit conclusion 审计结论 \Q*3/_}G
audit effectiveness 审计效果 t_
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audit efficiency 审计效率 hof$0Fg
audit engagement letter 审计业务约定书 &.=d,XKN
audit evidence 审计证据 *AGC[w}/
audit fee 审计费 }9:\#
audit files 审计档案 d<V+;">2
audit findings 审计中发现的事项 lV`y6 {o#T
audit implementation stage 审计实施阶段 ^P:9iu)+]~
audit mark 审计标识 3l`yy])t
audit materiality 审计重要性 0UWLs_k:
audit method 审计方法 v=i[s
audit objective 审计目标,审计目的 Z=R>7~H
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 o&;+!Si@T
audit period 被审计期间,被审计年度 F]z xx
audit plan 审计计划 [_L:.,]g8
audit planning 编制审计计划,制定审计计划,审计计划 N^h,[
audit planning stage 审计计划阶段 Y$Js5K@F
audit procedure 审计程序 A7+eWg{
audit programme 审计程序表,具体审计计划 -q(,}/Xf
audit report 审计报告 }.o
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 > g8;x#
audit report with a qualified opinion 有保留意见的审计报告 ^%#v
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audit report with an adverse opinion 否定意见的审计报告 2y
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audit report with dual dates 双重日期审计报告 ?*4&Z.~J
audit reporting stage 审计报告阶段 k2<VUeW5
audit responsibility 审计责任
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audit results 审计结果 Z?XE~6aP>
audit risk 审计风险 lx U}HM
audit sampling 审计抽样
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audit sampling techniques 审计抽样方法,审计抽样技术 He)v:AH
audit strategies 审计策略 A37Z;/H~k
audit summary 审计总结,审计小结 WSi Utf|g
audit team 审计小组 lp!@uoN^T
audit test 审计测试 S<88>|&n]
audit trail 审计轨迹 cpgHF`nt
audit work 审计工作 hKQT,
audit working paper 审计工作底稿 bzk@6jR1
audited financial statement 审计会计报表,已审计财务报表
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Auditing Guidelines (the~) 审计规范指南 w;}P<K
auditing standards 审计准则 [% |i
audit-oriented working paper (审计)业务类工作底稿 j@ UIN3
authorisation 授权 2P!Pbl<
authorisation of transaction 交易的授权 ;8|uY%ab
availability 可获得性 D7[ 8*^
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balance 余额;差额;平衡 }4#%0x`w
balance sheet 资产负债表 4FGcCE3
bank 银行 L:XnW1(Or
bank account 银行账户,银行户头 x}AWWmXv
bank statement 银行对账单 eDX{}Dq(
barter transaction 易货交易,以物换物交易 &=<x&4H+
basis of audit 审计依据 ;5PXPpJ
basis of preparation (会计报表的)编制基础 -XkCbxZ
book of account 账目,账簿 p r(:99~3
borrowing 借款,贷款,借债 `L]cJ0tAs
branch 分支,分支机构,分店 Pqo"~&Y|~
brought forward (账户余额等的)承上年,承上期,承上页 X*]uLgbl
budget 预算 Ad9'q!_en
building 建筑物;大楼 &P&M6v+
business conditions 业务情况,经营情况 \n6#D7OV
business licence (企业等的)营业执照
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business relation 业务关系 ,wlFn
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