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 Vdjca:`
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ability to continue as a going concern 持续经营能力 ;Neld #%J
acceptability 可接受性,可接受程度 9iGJYMWf
acceptable level of detection risk 检查风险的可接受水平 DSQ2z3s2
acceptance of engagement 接受委托 BK-{z).)
accepting the engagement for the first time 首次接受委托 {>syZZ,h
access to asset 对资产的接触 ;8ugI
according to 根据,依据,依照 05w_/l+
account balance 账户余额 C`DTPoXN
account for 对……进行会计处理,核算;解释 6 s*#y[$
accounting 会计,会计学 Bf8 #&]O
accounting advisory serve 会计咨询服务 tQ*5[F,fm
accounting firm 会计师事务所 )K%AbKn
accounting information 会计信息,会计资料 []'BrG)!
accounting period 会计期间 |J8c|h<
accounting policies 会计政策 \[Q,>{^
accounting professional bodies 会计职业组织,会计职业团体 L-q.Q
accounting records 会计记录 ]r|X[9
accounting responsibility 会计责任 _57i[U r
accounting service 会计服务 {6RT&w
accounting standards 会计准则 2'N%KKmJ
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Accounting Standards for Business Enterprises 企业会计准则 aLG6y Vtu
accounting system 会计系统 _O)~<Sk-*z
accounting treatment 会计处理 dMYDB
accuracy 准确性,精确性 mhVSZhx|
additional audit procedures 追加审计程序 Sl{]Z,
addressee 收件人,收信人 f BukrPsV
Administration of State-owned Assets (the~) 国有资产管理局 Z}WMpp^r
administrative laws and regulations 行政法规 t}]=5)9<
adverse impact 不利影响,负面影响 f7\$r
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adverse opinion 反对意见 pYH#Vh
advisory group 咨询组,顾问组 `n$pR8TZ_
agency fee 代理费,代理费用 (Y:5u}*Y
aggregate 总计,合计为…… 6>zO"9
alternation of document and record 变造文件和记录 g&X$)V4C
alternative audit procedures 替代审计程序,备选审计程序 fyh9U_M);w
amend 修改,修订 C#+
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amortisation 摊销 L`tr7EEr
analytical capacity 分析能力 bF<FX_}!s!
analytical procedures 分析性程序 ZI}7#K<9X
annual financial statements 年度会计报表,年度财务报表 O*X]oX
appendix 附录,附表 [Jwo,?w
applicable 适用的 REli`"bR
applicable laws and regulations 适用的法规 HW)> `
application systems 应用系统 QT&2&#Z
apply consistently 一贯地执行,一贯地实施 R8sj>.I9j
appropriate 适当的,合适的; j0>Q:hn
征用,挪用 Nxp7/Nn3
appropriate authorization 适当的授权 Jzo|$W
appropriateness of audit evidence 审计证据的适当性 ol[
approval 批准,核准 3* 1cCM42
assertion (会计报表上的)认定;确认 ~#C7G\R
assessed level of control risk 对控制风险的评估,控制风险的评估水平 gQ6_]~4
asset 资产,财产 RNiFLD%5
asset restructuring 资产重组 Il `35~a
assignment of duties 职责的划分 ~ep-XO
assistant 助理,助理人员 >
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associated company 联属公司,联营公司 %
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association 联合,结合;协会,社团 0NL~2Qf_4
assumption 假设,假定 N8#wQ*MM>
at a given date 在某一特定时日 V9mqJRFJ:
attestation 鉴证,公证 ;=fOyg
attestation service 鉴证服务 ;p)RMRMg
audit adjustment 审计调整 jb|al[p\
audit areas 审计领域 Y w7txp`i
audit conclusion 审计结论 +`}QIp0
audit effectiveness 审计效果 ark~#<SqAr
audit efficiency 审计效率 F0(P2j
audit engagement letter 审计业务约定书 HRn
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audit evidence 审计证据 K&3,J7&&
audit fee 审计费 H|JPqBNRh
audit files 审计档案 ;SnpD)x@)
audit findings 审计中发现的事项 oR}cE
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audit implementation stage 审计实施阶段 UuPXo66F]
audit mark 审计标识 Q8.=w
audit materiality 审计重要性 ])`w_y(>
audit method 审计方法 z@Pv~"
audit objective 审计目标,审计目的 C>wOoXjt
audit of financial statements 会计报表审计,财务报表审计 nvY%{Zf$}
audit opinion 审计意见 ;UUpkOQO(
audit period 被审计期间,被审计年度 <NKmLAfX
audit plan 审计计划 ZRHK?wg'#
audit planning 编制审计计划,制定审计计划,审计计划 h}0}g]IUx
audit planning stage 审计计划阶段 <hkSbJF
audit procedure 审计程序 3b{ 7Z 2
audit programme 审计程序表,具体审计计划 +-2o b90_m
audit report 审计报告 kD;1+lNz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [ICFPY6
audit report with a qualified opinion 有保留意见的审计报告 QP>tu1B|
audit report with an adverse opinion 否定意见的审计报告 ( f]@lNmx
audit report with dual dates 双重日期审计报告 E.LD1Pm0
audit reporting stage 审计报告阶段 e<A6=}
audit responsibility 审计责任 Bm"-X:='
audit results 审计结果 n#$sLXVy
audit risk 审计风险 h@AKfE!\~
audit sampling 审计抽样 K-,4eq!
audit sampling techniques 审计抽样方法,审计抽样技术 .bYZkO:oy
audit strategies 审计策略 /|s~X@%K
audit summary 审计总结,审计小结 O"^3,-
audit team 审计小组 G`D rY;
audit test 审计测试 `) y<X#[8
audit trail 审计轨迹 ahICx{hK
audit work 审计工作 F+@/ "1c
audit working paper 审计工作底稿 !WSY75
audited financial statement 审计会计报表,已审计财务报表 Lh@0|k
Auditing Guidelines (the~) 审计规范指南 f |%II,!3
auditing standards 审计准则
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audit-oriented working paper (审计)业务类工作底稿 aC90IJ8^
authorisation 授权 A4uKE"WE
authorisation of transaction 交易的授权 1
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availability 可获得性 /aTW X
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balance 余额;差额;平衡 Jn7T5$pJ
balance sheet 资产负债表 )fy-]Ky
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bank 银行 ES}V\k*}
bank account 银行账户,银行户头 =e)t,YVm
bank statement 银行对账单 S2i*Li
barter transaction 易货交易,以物换物交易 z`}z7e'>
basis of audit 审计依据 jlxY|;gZ-0
basis of preparation (会计报表的)编制基础 !),eEy
book of account 账目,账簿 HOaNhJ{7D
borrowing 借款,贷款,借债 @vZeye
branch 分支,分支机构,分店 _^/k
brought forward (账户余额等的)承上年,承上期,承上页 I=[Ir8};
budget 预算 =fRC$
building 建筑物;大楼 Z)&!ZlM
business conditions 业务情况,经营情况 'kOkwGf!
business licence (企业等的)营业执照 TUBpRABH
business relation 业务关系
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