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 CBr(a'3{Z
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ability to continue as a going concern 持续经营能力 }6_*i!68"U
acceptability 可接受性,可接受程度 .0Kc|b=w
acceptable level of detection risk 检查风险的可接受水平 ;=p3L<~c`K
acceptance of engagement 接受委托 sg8[TFX@Z
accepting the engagement for the first time 首次接受委托 p9>1a j2a
access to asset 对资产的接触 B[,AR"#b
according to 根据,依据,依照 L</k+a?H!
account balance 账户余额 (Z0_e&=*
account for 对……进行会计处理,核算;解释 g\% Z+Dc
accounting 会计,会计学 (^NYC$ZxM=
accounting advisory serve 会计咨询服务 O
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accounting firm 会计师事务所 mCyn:+
accounting information 会计信息,会计资料 3_ly"\I\
accounting period 会计期间 fDwK5?
accounting policies 会计政策 7 x'2
accounting professional bodies 会计职业组织,会计职业团体 c'.XC}
accounting records 会计记录 a$j ~YUG_
accounting responsibility 会计责任 Y}]-o9Rl
accounting service 会计服务 M#_|WL~
accounting standards 会计准则 H76iBJ66
Accounting Standards for Business Enterprises 企业会计准则 3K=%I+G(4
accounting system 会计系统 ]rG/?1'^i
accounting treatment 会计处理
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accuracy 准确性,精确性 <D[0mi0
additional audit procedures 追加审计程序 \xlG 3nz
addressee 收件人,收信人 P)l_ :;&
Administration of State-owned Assets (the~) 国有资产管理局 W,|+Dl
administrative laws and regulations 行政法规 lA pZC6Iwk
adverse impact 不利影响,负面影响 gYCr,-_i
adverse opinion 反对意见 VsJiE0'%
advisory group 咨询组,顾问组 Gp{,v
agency fee 代理费,代理费用 c:
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aggregate 总计,合计为…… 57~y 7/ 0
alternation of document and record 变造文件和记录 gBky ZK
alternative audit procedures 替代审计程序,备选审计程序 $g^D1zkuDT
amend 修改,修订 aeISb83Y |
amortisation 摊销 Mf2F LrAh
analytical capacity 分析能力 egvb#:zW?
analytical procedures 分析性程序 AhD C5ue=
annual financial statements 年度会计报表,年度财务报表 DXo]O}VF
appendix 附录,附表
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applicable 适用的 ?ac4GA(
applicable laws and regulations 适用的法规 *a\6X(
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application systems 应用系统 |UlG@Mn
apply consistently 一贯地执行,一贯地实施 !~&&&85
appropriate 适当的,合适的; p- a{6<h
征用,挪用 m8=n `XI
appropriate authorization 适当的授权 m<49<O6o
appropriateness of audit evidence 审计证据的适当性 X Z . T%g
approval 批准,核准 lxm/*^
assertion (会计报表上的)认定;确认 {zWR)o .=
assessed level of control risk 对控制风险的评估,控制风险的评估水平 'zM=[#!B
asset 资产,财产 4-t^?T:qF
asset restructuring 资产重组 a}uYv:
assignment of duties 职责的划分 {#ynN`tLyF
assistant 助理,助理人员 )S
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associated company 联属公司,联营公司 CxTmW5l
association 联合,结合;协会,社团 m`l9d4p
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assumption 假设,假定 ^$50[
at a given date 在某一特定时日 F#>00b{Q
attestation 鉴证,公证 0'Si
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attestation service 鉴证服务 s-_D,$ |
audit adjustment 审计调整 hbOXR.0z
audit areas 审计领域 Bb:C^CHIQm
audit conclusion 审计结论 f-G)pHm
audit effectiveness 审计效果 R0}1:1}$Sn
audit efficiency 审计效率 [lg!*
audit engagement letter 审计业务约定书 KW(a@X
audit evidence 审计证据 'Y /0:)
audit fee 审计费 d)emTXB(
audit files 审计档案 kzjuW
audit findings 审计中发现的事项 JwB'B
audit implementation stage 审计实施阶段 ~L"$(^/
audit mark 审计标识 PR
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audit materiality 审计重要性 S~i9~jA
audit method 审计方法 {g!
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audit objective 审计目标,审计目的 B
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audit of financial statements 会计报表审计,财务报表审计 N(Ru/9!y"
audit opinion 审计意见 %\v8FCb
audit period 被审计期间,被审计年度 )-26(aNGT
audit plan 审计计划 d?8OY
audit planning 编制审计计划,制定审计计划,审计计划 gLB(A\yG
audit planning stage 审计计划阶段 W|7|
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audit procedure 审计程序 U\p`Y
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audit programme 审计程序表,具体审计计划 {_Wrs.a'8
audit report 审计报告 .
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 @^<odmM
audit report with a qualified opinion 有保留意见的审计报告 cvaG[N
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audit report with an adverse opinion 否定意见的审计报告 *3H=t$1G}
audit report with dual dates 双重日期审计报告 @QQ%09*
audit reporting stage 审计报告阶段 $G-<kC}8:
audit responsibility 审计责任 mUa#sTm
audit results 审计结果 >[AmIYg
audit risk 审计风险 SHX`/
audit sampling 审计抽样 >`\.i,X.D
audit sampling techniques 审计抽样方法,审计抽样技术 E ?Mgbd3
audit strategies 审计策略 bGCC?}\
audit summary 审计总结,审计小结 2ZY$/
audit team 审计小组 *O
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audit test 审计测试
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audit trail 审计轨迹 nbF<K?
audit work 审计工作 TKR#YJQ?K
audit working paper 审计工作底稿 byxlC?q7
audited financial statement 审计会计报表,已审计财务报表 Hw o _;fV
Auditing Guidelines (the~) 审计规范指南 !fzS' pkk.
auditing standards 审计准则 #4JMb#q0E
audit-oriented working paper (审计)业务类工作底稿 u]Ku96!
authorisation 授权 %):_
authorisation of transaction 交易的授权 { c#US
availability 可获得性 f6%k;R.Wz
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balance 余额;差额;平衡 +@Qr GY
balance sheet 资产负债表 `eMZhYo
bank 银行 Byc;r-Q5V
bank account 银行账户,银行户头 8Yh'/,o=L#
bank statement 银行对账单 rG
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barter transaction 易货交易,以物换物交易 E`o_R=%
basis of audit 审计依据 SBreA-2
basis of preparation (会计报表的)编制基础 "V' r}>
book of account 账目,账簿 "E\vdhk
borrowing 借款,贷款,借债 A0<g8pv
branch 分支,分支机构,分店 = LNU%0m
brought forward (账户余额等的)承上年,承上期,承上页 AioW*`[WjA
budget 预算 J\y^T3
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building 建筑物;大楼 :1A:g^n
business conditions 业务情况,经营情况 8"j $=T6;W
business licence (企业等的)营业执照 {Dpsr` &
business relation 业务关系 ::>|[ND
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