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 {v2[x W
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ability to continue as a going concern 持续经营能力 5
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acceptability 可接受性,可接受程度 }wC=p>zA
acceptable level of detection risk 检查风险的可接受水平 .RWq!Z=)3
acceptance of engagement 接受委托 P9M%B2DQ6f
accepting the engagement for the first time 首次接受委托 EnEaUb?P
access to asset 对资产的接触 -=qHwcId
according to 根据,依据,依照 'T]Ok\
account balance 账户余额 #r@>.S=U]
account for 对……进行会计处理,核算;解释 -2Dgr\M
accounting 会计,会计学 &jh17
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accounting advisory serve 会计咨询服务 +^[SXI^JaJ
accounting firm 会计师事务所 A$l
accounting information 会计信息,会计资料 R
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accounting period 会计期间 R+9 hog
accounting policies 会计政策 Xvxrz{
accounting professional bodies 会计职业组织,会计职业团体 %Ybr5
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accounting records 会计记录 S"@@BQ#mf
accounting responsibility 会计责任 XLlJ|xhY-K
accounting service 会计服务 b6@0?_n
accounting standards 会计准则 zRB LkrC
Accounting Standards for Business Enterprises 企业会计准则 !4$-.L)#
accounting system 会计系统 e+y%M
accounting treatment 会计处理 N"zl7 .E
accuracy 准确性,精确性 .G>~xm0
additional audit procedures 追加审计程序 Li\b,_C
addressee 收件人,收信人 l=47#zbpZ]
Administration of State-owned Assets (the~) 国有资产管理局 Lv
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administrative laws and regulations 行政法规 5oo6d4[
adverse impact 不利影响,负面影响 xN6}4JB
adverse opinion 反对意见 %:7/ym[
advisory group 咨询组,顾问组 3w+ +F@(
agency fee 代理费,代理费用 ONLhQJCb
aggregate 总计,合计为…… 2nSK}q
alternation of document and record 变造文件和记录 y_T%xWK
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alternative audit procedures 替代审计程序,备选审计程序
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amend 修改,修订 v1 f^gde
amortisation 摊销 U :8cz=#
analytical capacity 分析能力 m[Qr>= "
analytical procedures 分析性程序 hPt=j{aJ%<
annual financial statements 年度会计报表,年度财务报表 w
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appendix 附录,附表 7Kti&T
applicable 适用的 W 2A!BaH%
applicable laws and regulations 适用的法规 %4w#EbkSS
application systems 应用系统 }U**)"
apply consistently 一贯地执行,一贯地实施 9/O\769"'
appropriate 适当的,合适的; 4r9AU mJqw
征用,挪用 h#uk-7
appropriate authorization 适当的授权 ZC)m&V1
appropriateness of audit evidence 审计证据的适当性 T )bMHk
approval 批准,核准 pMkM@OH
assertion (会计报表上的)认定;确认 KD'}9{F,
assessed level of control risk 对控制风险的评估,控制风险的评估水平 $"3cN&
asset 资产,财产 \3O1o#=(
asset restructuring 资产重组 TU9$5l/;g
assignment of duties 职责的划分 %/RT}CBBsW
assistant 助理,助理人员 %%lJyLq'Vk
associated company 联属公司,联营公司 kuv+ TN
association 联合,结合;协会,社团 cZAf?,>u
assumption 假设,假定 cq8JpSB(
at a given date 在某一特定时日 {-yw@Kq
attestation 鉴证,公证 3*oZol/
attestation service 鉴证服务 $Eo-58<q
audit adjustment 审计调整 {Vf].l:kn
audit areas 审计领域 AdRK )L
audit conclusion 审计结论 B8zc#0!1
audit effectiveness 审计效果 u`u{\
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audit efficiency 审计效率 au/5`
audit engagement letter 审计业务约定书 HcHwvf6y
audit evidence 审计证据 Y7 e1%,$v
audit fee 审计费 "1hFx=W+\
audit files 审计档案 H)5" <=]
audit findings 审计中发现的事项 Q 2B
audit implementation stage 审计实施阶段 A#]78lR
audit mark 审计标识
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audit materiality 审计重要性 `|4k>5k
audit method 审计方法 %4Yq
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audit objective 审计目标,审计目的 |^gnT`+
audit of financial statements 会计报表审计,财务报表审计 24
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audit opinion 审计意见 1}OM"V
audit period 被审计期间,被审计年度 %ejq|i7
audit plan 审计计划 ccy q~
audit planning 编制审计计划,制定审计计划,审计计划 LmP pt3[
audit planning stage 审计计划阶段 xU
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audit procedure 审计程序 Lg|]|,%e
audit programme 审计程序表,具体审计计划 Ce} m_
audit report 审计报告 S4
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 A1B%<$|pz
audit report with a qualified opinion 有保留意见的审计报告 BxB B](
audit report with an adverse opinion 否定意见的审计报告 F:LrQu
audit report with dual dates 双重日期审计报告 Am#Pa,g
audit reporting stage 审计报告阶段 5e&;f
audit responsibility 审计责任 ~F>'+9?Sn
audit results 审计结果 vHb^@z=
audit risk 审计风险 MaZS|Zei[
audit sampling 审计抽样 q<4{&omUJ
audit sampling techniques 审计抽样方法,审计抽样技术 i>(TPj|
audit strategies 审计策略 8I0G%hD
audit summary 审计总结,审计小结 J{$c|
audit team 审计小组 Tb{RQ?Nw'
audit test 审计测试 @I?:x4
audit trail 审计轨迹 mcxD#+H 3
audit work 审计工作 ]2MX7
audit working paper 审计工作底稿 n'!x"O7
audited financial statement 审计会计报表,已审计财务报表 \Npvm49
Auditing Guidelines (the~) 审计规范指南 TwKi_nh2m
auditing standards 审计准则 *O7PH1G
audit-oriented working paper (审计)业务类工作底稿 'Qg.D88
authorisation 授权 z</^qy
authorisation of transaction 交易的授权 GF*uDJ Kp
availability 可获得性 Q|G|5X
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balance 余额;差额;平衡 ts
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balance sheet 资产负债表 vILgM\or
bank 银行 'a"Uw"/p[
bank account 银行账户,银行户头 WnA
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bank statement 银行对账单 ~w}=Oby'y
barter transaction 易货交易,以物换物交易 mv(/M
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basis of audit 审计依据 uFFC.w
basis of preparation (会计报表的)编制基础 7yOBxb
book of account 账目,账簿 w4l]rH
borrowing 借款,贷款,借债 Y[W]YPs
branch 分支,分支机构,分店 ."`||@|
brought forward (账户余额等的)承上年,承上期,承上页 :bXTV?#0
budget 预算 nI8zT0o
building 建筑物;大楼 k;r[m,$
business conditions 业务情况,经营情况 X,D ]S@
business licence (企业等的)营业执照 l|M|;5TW
business relation 业务关系
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