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 kl]MP}wc
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审计词汇英汉对照 !p).3Kx0
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ability to continue as a going concern 持续经营能力 \cCH/
acceptability 可接受性,可接受程度 S4`X^a}pY
acceptable level of detection risk 检查风险的可接受水平 5{k,/Z[L
acceptance of engagement 接受委托 \Q(a`6U
accepting the engagement for the first time 首次接受委托 wpuK?fP
access to asset 对资产的接触 ^;<d<V}*
according to 根据,依据,依照 `DF49YP"~
account balance 账户余额 ]sqLGmUL
account for 对……进行会计处理,核算;解释 &`@YdZtd"
accounting 会计,会计学 Rlk3AWl2u
accounting advisory serve 会计咨询服务 xws{"m,NX~
accounting firm 会计师事务所 :\P@c(c{^C
accounting information 会计信息,会计资料 OQ hQ!6
accounting period 会计期间 I2WP/
accounting policies 会计政策 Ajm!;LA[jO
accounting professional bodies 会计职业组织,会计职业团体 ;7qIm83
accounting records 会计记录 H^*AaA9-
accounting responsibility 会计责任 m..ajYSQ
accounting service 会计服务 gAWi&
accounting standards 会计准则 `
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Accounting Standards for Business Enterprises 企业会计准则 %
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accounting system 会计系统 Au'y(KB
accounting treatment 会计处理 o& FOp'
accuracy 准确性,精确性 .)b<cH~%
additional audit procedures 追加审计程序 &>,]YrU
addressee 收件人,收信人 d-B+s%>D
Administration of State-owned Assets (the~) 国有资产管理局 6whPW
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administrative laws and regulations 行政法规 1*u]v{JJ(
adverse impact 不利影响,负面影响 L? DlR hu
adverse opinion 反对意见 rZ `1G
advisory group 咨询组,顾问组 aE5-b ub c
agency fee 代理费,代理费用 {\D&*
aggregate 总计,合计为…… ]}!@'+=
alternation of document and record 变造文件和记录 z1Bi#/i
alternative audit procedures 替代审计程序,备选审计程序 P-Y_$Nv0g
amend 修改,修订 /S"jO[n9b
amortisation 摊销 ?d-w#<AiV
analytical capacity 分析能力 ;yomaAr
analytical procedures 分析性程序 n8<?<-2
annual financial statements 年度会计报表,年度财务报表 Pl/ dUt_
appendix 附录,附表 VQHB}Y@^
applicable 适用的 ~Mn3ADIb=
applicable laws and regulations 适用的法规 AhN3~/u%7
application systems 应用系统 !6'N-b1
apply consistently 一贯地执行,一贯地实施 tJ6@Ot
appropriate 适当的,合适的; "iK=
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征用,挪用 ad: qOm
appropriate authorization 适当的授权 &|Duc} t
appropriateness of audit evidence 审计证据的适当性 6i[Ts0H%<!
approval 批准,核准 !.,wg'\P
assertion (会计报表上的)认定;确认 "5V;~}=S
assessed level of control risk 对控制风险的评估,控制风险的评估水平 W]oD(eZ
asset 资产,财产 eZPeyYX
asset restructuring 资产重组 xUdGSr50
assignment of duties 职责的划分 T"z<D+pN
assistant 助理,助理人员 ~|}]
associated company 联属公司,联营公司 WT ;2aS:
association 联合,结合;协会,社团 {h+8^
assumption 假设,假定 G(a5@9F
at a given date 在某一特定时日 [j0[c9.p[
attestation 鉴证,公证 k)n
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attestation service 鉴证服务 T%eBgseS
audit adjustment 审计调整 GP%V(HhN
audit areas 审计领域 H:c5
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audit conclusion 审计结论 @vlP)"
audit effectiveness 审计效果 <}RI<96
audit efficiency 审计效率 G*9>TavE
audit engagement letter 审计业务约定书 #h[>RtP:
audit evidence 审计证据 @-)?uYw:r
audit fee 审计费 ur}'Y^0iR
audit files 审计档案 [LnPV2@e
audit findings 审计中发现的事项 uslu-|b!%
audit implementation stage 审计实施阶段 w{W+W
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audit mark 审计标识 A O:F*%Q u
audit materiality 审计重要性 ez'NHodwk2
audit method 审计方法 #<*.{"T
audit objective 审计目标,审计目的 [ey#
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audit of financial statements 会计报表审计,财务报表审计 6j|Ncv
audit opinion 审计意见 7~XC_Yc1
audit period 被审计期间,被审计年度 rC-E+%y
audit plan 审计计划 #BLHHK/[
audit planning 编制审计计划,制定审计计划,审计计划 ;_bRq:!j;
audit planning stage 审计计划阶段 MIZdk'.U
audit procedure 审计程序 xQ
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audit programme 审计程序表,具体审计计划 eC!=4_lx)
audit report 审计报告 64?HqO
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 hU$o^
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audit report with a qualified opinion 有保留意见的审计报告 ?kO.>o
audit report with an adverse opinion 否定意见的审计报告 @
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audit report with dual dates 双重日期审计报告 0/)2RmF
audit reporting stage 审计报告阶段 ;mU;+~YE
audit responsibility 审计责任 qf x*a88
audit results 审计结果 2#.s{ Bv
audit risk 审计风险 C1D:Xi-
audit sampling 审计抽样 3lp'U&3`5
audit sampling techniques 审计抽样方法,审计抽样技术 t.9s4 9P
audit strategies 审计策略 "A}sD7xy9
audit summary 审计总结,审计小结 %/Wk+r9uu
audit team 审计小组 (fF8)4l
audit test 审计测试 K+}0:W=P
audit trail 审计轨迹 "&2 F
audit work 审计工作 /"Vd( K2Z
audit working paper 审计工作底稿 r E m/Q!
audited financial statement 审计会计报表,已审计财务报表 b-<0\@`Z#
Auditing Guidelines (the~) 审计规范指南 PMytk`<`zw
auditing standards 审计准则 L/ 7AGR|;C
audit-oriented working paper (审计)业务类工作底稿 t%Jk3W/f
authorisation 授权 /i,n75/y?
authorisation of transaction 交易的授权 !.6n=r8d
availability 可获得性 E]mm^i`|
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balance 余额;差额;平衡 v#Rh:#7O%U
balance sheet 资产负债表 CV
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bank 银行 71
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bank account 银行账户,银行户头 nFQuoU]ux
bank statement 银行对账单 q-`&C
barter transaction 易货交易,以物换物交易 C+TB>~Gv`
basis of audit 审计依据 kkjugm{D7
basis of preparation (会计报表的)编制基础 '[WL8,.Q
book of account 账目,账簿 }b\hRy~=r
borrowing 借款,贷款,借债 |SOLC
branch 分支,分支机构,分店 $2a"Ec!7
brought forward (账户余额等的)承上年,承上期,承上页 v'i'I/
budget 预算 =@!t/LR7kg
building 建筑物;大楼 _Tj&gyS
business conditions 业务情况,经营情况 eUy*0
business licence (企业等的)营业执照 %M
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business relation 业务关系 NBPP?\1
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