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 -8)Hulo/{U
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ability to continue as a going concern 持续经营能力 g[~{iu_$d
acceptability 可接受性,可接受程度 #w''WOk@ZG
acceptable level of detection risk 检查风险的可接受水平 X@kgc&`0
acceptance of engagement 接受委托 ~7b#BXzP
accepting the engagement for the first time 首次接受委托 ?b7ttlX{
access to asset 对资产的接触 ;L$-_Z
according to 根据,依据,依照 eBa#Z1Z
account balance 账户余额 ]a IHd]B
account for 对……进行会计处理,核算;解释 Fx!D:.)/G
accounting 会计,会计学 N_92,xI#
accounting advisory serve 会计咨询服务 ,#XXwm ^I
accounting firm 会计师事务所 r`-8+"P
accounting information 会计信息,会计资料 ]
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accounting period 会计期间 *$O5.`]
accounting policies 会计政策 |dxWO
accounting professional bodies 会计职业组织,会计职业团体 ViW2q"4=
accounting records 会计记录 Ko&4{}/
accounting responsibility 会计责任 =R:O`qdC4e
accounting service 会计服务 s/ABT.ZO
accounting standards 会计准则 B*:I
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Accounting Standards for Business Enterprises 企业会计准则 f@`|2wG
accounting system 会计系统 4M%|N
accounting treatment 会计处理 BvvjaC
accuracy 准确性,精确性 A,&711Y
additional audit procedures 追加审计程序 1Xi>&;],
addressee 收件人,收信人 jOCV
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Administration of State-owned Assets (the~) 国有资产管理局 qMEd
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administrative laws and regulations 行政法规 RR=WD -l
adverse impact 不利影响,负面影响 8AW}7.<5
adverse opinion 反对意见 #6a!OQj
advisory group 咨询组,顾问组 b
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agency fee 代理费,代理费用 a;bmlV04
aggregate 总计,合计为…… h1?xfdvGd
alternation of document and record 变造文件和记录 jW7ffb
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alternative audit procedures 替代审计程序,备选审计程序 sf$
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amend 修改,修订 _#H d2h
amortisation 摊销 [f:&aS+
analytical capacity 分析能力 8Vz!zYl
analytical procedures 分析性程序 kxJs4BY0
annual financial statements 年度会计报表,年度财务报表 o6^ETQ
appendix 附录,附表 q0q-Coh>
applicable 适用的 y_>DszRN`u
applicable laws and regulations 适用的法规 HY_>sD
application systems 应用系统 7:g_:}m
apply consistently 一贯地执行,一贯地实施 K. B\F)K
appropriate 适当的,合适的; j|8!gW
征用,挪用 q{V e%8$"
appropriate authorization 适当的授权 6|lsG6uf
appropriateness of audit evidence 审计证据的适当性 W;8A{3q%N0
approval 批准,核准 ^X6e\]yj
assertion (会计报表上的)认定;确认 iz^a Qx/
assessed level of control risk 对控制风险的评估,控制风险的评估水平 ;07$ G+['
asset 资产,财产 i`52tH y_
asset restructuring 资产重组 :Z/\U*6~
assignment of duties 职责的划分 PZru:.Mh
assistant 助理,助理人员 J;<dO7 j5
associated company 联属公司,联营公司 gJp6ReZ#
association 联合,结合;协会,社团 3{.]!
assumption 假设,假定 p*<I_QM!
at a given date 在某一特定时日 4<tbZP3/6)
attestation 鉴证,公证 B#hvw'}
attestation service 鉴证服务 sMAj?]hI$
audit adjustment 审计调整 EZ>(}
audit areas 审计领域 v6DjNyg<x
audit conclusion 审计结论 #|8%h
audit effectiveness 审计效果 vn*K\,
audit efficiency 审计效率 S]=.p-Am
audit engagement letter 审计业务约定书 s]e`q4ip
audit evidence 审计证据 _Q Hk&-Lp
audit fee 审计费 w:nH_x#C4
audit files 审计档案 q_^yma
audit findings 审计中发现的事项 q|%+?j(
audit implementation stage 审计实施阶段 Qu Mv1)n
audit mark 审计标识 (;=|2N>7
audit materiality 审计重要性 &\ca ? #
audit method 审计方法 prt(xr4@
audit objective 审计目标,审计目的 z9&j
audit of financial statements 会计报表审计,财务报表审计 Lj|wFV
audit opinion 审计意见 %5+X
audit period 被审计期间,被审计年度
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audit plan 审计计划 P<Z` 8a[
audit planning 编制审计计划,制定审计计划,审计计划 o
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audit planning stage 审计计划阶段 b 1.S21
audit procedure 审计程序 s>G]U)d<'
audit programme 审计程序表,具体审计计划 } D!tB
audit report 审计报告 UrciCOQf
audit report with a disclaimer of opinion 拒绝表示意见审计报告 PX?%}~
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audit report with a qualified opinion 有保留意见的审计报告 |5`ecjb.
audit report with an adverse opinion 否定意见的审计报告 ,[p pETz
audit report with dual dates 双重日期审计报告 0\"#Xa+}8
audit reporting stage 审计报告阶段 7xB]Z;:
audit responsibility 审计责任 JFc,f
audit results 审计结果 4~A$u^scn
audit risk 审计风险 l
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audit sampling 审计抽样 ;X]B0KFe7
audit sampling techniques 审计抽样方法,审计抽样技术 XPf{R619
audit strategies 审计策略 ^ )"Il
audit summary 审计总结,审计小结 '_7rooU9
audit team 审计小组 ceJ#>Rj
audit test 审计测试 #%ld~dgz-
audit trail 审计轨迹 ^HR8.9^[1u
audit work 审计工作 &-o5lrq
audit working paper 审计工作底稿 j&/+/s9N
audited financial statement 审计会计报表,已审计财务报表 >`&2]Wc)
Auditing Guidelines (the~) 审计规范指南 6ERMn"[_w
auditing standards 审计准则 aaf}AIL.
audit-oriented working paper (审计)业务类工作底稿 [*It' J^
authorisation 授权 :qqG%RB
authorisation of transaction 交易的授权 2!
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availability 可获得性 CV^%'HIs?+
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balance 余额;差额;平衡 o:cTc:l)
balance sheet 资产负债表 T<>B5G~%
bank 银行 UkD\ma
bank account 银行账户,银行户头 (x/:j*`K
bank statement 银行对账单 6&'kN2
barter transaction 易货交易,以物换物交易 FXY>o>K%h
basis of audit 审计依据 V;R gO}
basis of preparation (会计报表的)编制基础 6
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book of account 账目,账簿 kl~/tbf
borrowing 借款,贷款,借债 *^g]QQ
branch 分支,分支机构,分店 .]KC*2
brought forward (账户余额等的)承上年,承上期,承上页 aY,Bt
budget 预算 [G|
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building 建筑物;大楼 3B%7SX
business conditions 业务情况,经营情况 ( sl{Rgxe*
business licence (企业等的)营业执照 V.$tq
business relation 业务关系 ><IWF#kUA
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