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 /mQ9}E4X
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ability to continue as a going concern 持续经营能力 15cgmZsS
acceptability 可接受性,可接受程度 -v~XS-F
acceptable level of detection risk 检查风险的可接受水平 i&Me7=~
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 ^20x\K
access to asset 对资产的接触 :Oc&{z?q
according to 根据,依据,依照 jO5Wemqf
account balance 账户余额 (h27SLY
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account for 对……进行会计处理,核算;解释 k(wJ6pc
accounting 会计,会计学 ]Czq
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accounting advisory serve 会计咨询服务 e:(~=9}Li
accounting firm 会计师事务所 HE*P0Yf=
accounting information 会计信息,会计资料
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accounting period 会计期间 0hX@ta[Up
accounting policies 会计政策 .KxE>lJbqM
accounting professional bodies 会计职业组织,会计职业团体 'p4b8:X
accounting records 会计记录 UpqDGd7M
accounting responsibility 会计责任 "yPKdwP
accounting service 会计服务 1#jvr_ ga
accounting standards 会计准则 MJ~)CiKgN
Accounting Standards for Business Enterprises 企业会计准则 ,CjJO -
accounting system 会计系统 &;@U54,wV
accounting treatment 会计处理 b*o,re)Dj
accuracy 准确性,精确性 nXxSv~r
additional audit procedures 追加审计程序 }9>X M
addressee 收件人,收信人 q^+Z>
Administration of State-owned Assets (the~) 国有资产管理局 !@@rO--&
administrative laws and regulations 行政法规 'q*:+|"
adverse impact 不利影响,负面影响 AK5$>Pkvk
adverse opinion 反对意见 Wg5i#6y8w
advisory group 咨询组,顾问组 cP[]\r+Kj
agency fee 代理费,代理费用 "6P- 0CJ
aggregate 总计,合计为…… ;AE%f.Y
alternation of document and record 变造文件和记录 8A|i$#.&
alternative audit procedures 替代审计程序,备选审计程序 ZUUfn~ORc
amend 修改,修订 ?mW;%d~]
amortisation 摊销 'gv7&$X}4
analytical capacity 分析能力 Ia>>b #h
analytical procedures 分析性程序 8Zvh"Z?
annual financial statements 年度会计报表,年度财务报表 `-)Fx<e
appendix 附录,附表 o!M*cyq
applicable 适用的 _Rnq
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applicable laws and regulations 适用的法规 ~*uxKEH
application systems 应用系统 m#(ve1E
apply consistently 一贯地执行,一贯地实施 Ow7I`#P
appropriate 适当的,合适的; c}g:vh
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appropriate authorization 适当的授权 o*1t)HL <
appropriateness of audit evidence 审计证据的适当性 0!,)7
approval 批准,核准 DwC8?s*2H
assertion (会计报表上的)认定;确认 i*%2 e)
assessed level of control risk 对控制风险的评估,控制风险的评估水平 "6
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asset 资产,财产 n)rF!a
asset restructuring 资产重组 O5p]E7/e
assignment of duties 职责的划分 ?4}EhXR(
assistant 助理,助理人员 B^G{k3]t
associated company 联属公司,联营公司 ld*RL:G
association 联合,结合;协会,社团 `)R@\@jt
assumption 假设,假定
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at a given date 在某一特定时日 O@bDMg
attestation 鉴证,公证 MF^I] 7_
attestation service 鉴证服务 :cK;|{f
audit adjustment 审计调整 dSBW&-p
audit areas 审计领域 `g iCytv
audit conclusion 审计结论 tr\Vr;zd
audit effectiveness 审计效果 ^R4eW|H
audit efficiency 审计效率 u!DSyHR
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audit engagement letter 审计业务约定书 #/9(^6f:
audit evidence 审计证据 /< CjBW:
audit fee 审计费 GcPhT
audit files 审计档案 tEl4 !vA
audit findings 审计中发现的事项 `'`T'+0
audit implementation stage 审计实施阶段 jq&$YmWp
audit mark 审计标识 ~f2zMTI|
audit materiality 审计重要性 "@I"0OA
audit method 审计方法 Lay+)S.ta[
audit objective 审计目标,审计目的 UI:{*N**Z
audit of financial statements 会计报表审计,财务报表审计 ^50/.Z>
audit opinion 审计意见 <`q|6XWL
audit period 被审计期间,被审计年度 3rZ" T
audit plan 审计计划 1XO*yZF
audit planning 编制审计计划,制定审计计划,审计计划 %?EOD=e=
audit planning stage 审计计划阶段 g~@0p7]Y
audit procedure 审计程序 5yQv(<~*G
audit programme 审计程序表,具体审计计划 VBssn]w
audit report 审计报告 ZCMB]bL-e
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _ QM
audit report with a qualified opinion 有保留意见的审计报告 RfwTqw4@
audit report with an adverse opinion 否定意见的审计报告 )gCHwu
audit report with dual dates 双重日期审计报告 ~R cd
audit reporting stage 审计报告阶段 (r.{v@h,dV
audit responsibility 审计责任 sHrpBm&O4
audit results 审计结果 aM9St
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audit risk 审计风险 va8V{q@t'
audit sampling 审计抽样 szwXr
audit sampling techniques 审计抽样方法,审计抽样技术 DwZt.*
audit strategies 审计策略 k[Iwxl;/
audit summary 审计总结,审计小结 v[6 BESu
audit team 审计小组 .so{ RI
audit test 审计测试 zHB{I(q
audit trail 审计轨迹 Co19^g*
audit work 审计工作 9hT^Y,c0
audit working paper 审计工作底稿 vmOXB#7W
audited financial statement 审计会计报表,已审计财务报表 G6eC.vU]j
Auditing Guidelines (the~) 审计规范指南 Ik1,?A
auditing standards 审计准则 vd /_`l.D
audit-oriented working paper (审计)业务类工作底稿 c`X'Q)c&K
authorisation 授权 @6$r|:]G-
authorisation of transaction 交易的授权 $_Qo
availability 可获得性 `z)!!y
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balance 余额;差额;平衡 =,[46 ;q
balance sheet 资产负债表 G"TPu_g
bank 银行 n/8Kb.Vf
bank account 银行账户,银行户头 ".xai.trr
bank statement 银行对账单 dtM@iDljj
barter transaction 易货交易,以物换物交易 _T5~B"*
basis of audit 审计依据 i?AZ|Ha[
basis of preparation (会计报表的)编制基础 |-_5ouN.
book of account 账目,账簿 >W'SG3Hmc
borrowing 借款,贷款,借债 ! qcu-d5b
branch 分支,分支机构,分店 9'toj%XQ
brought forward (账户余额等的)承上年,承上期,承上页 Ti3BlWQH
budget 预算 #4//2N
building 建筑物;大楼 R~w(]
business conditions 业务情况,经营情况 m4Wn$Z
business licence (企业等的)营业执照 &OhKx
business relation 业务关系 C3@.75-E
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