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 * RtgC/
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ability to continue as a going concern 持续经营能力 zl`h~}I
acceptability 可接受性,可接受程度 vx4+QQYP
acceptable level of detection risk 检查风险的可接受水平 #KO,~]k5|e
acceptance of engagement 接受委托 ^aW
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accepting the engagement for the first time 首次接受委托 CD8}I85K
access to asset 对资产的接触 cv`~y'?D
according to 根据,依据,依照 jVq(?Gc
account balance 账户余额 ,~._}E&9I
account for 对……进行会计处理,核算;解释 A<ynIs<
accounting 会计,会计学 A@Dw<.&_I
accounting advisory serve 会计咨询服务 4"Hye&O
accounting firm 会计师事务所 +]Y,q
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accounting information 会计信息,会计资料 )5
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accounting period 会计期间 p'om-
accounting policies 会计政策 Si~vDQ7"
accounting professional bodies 会计职业组织,会计职业团体 G%Lt.?m[
accounting records 会计记录 r
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accounting responsibility 会计责任 ccL~#c0P7
accounting service 会计服务 [pM V?a[
accounting standards 会计准则 %'T #pz
Accounting Standards for Business Enterprises 企业会计准则 K^R,Iu/M
accounting system 会计系统 )(@Hd
accounting treatment 会计处理 9HX =T%
accuracy 准确性,精确性 gmm.{%1_I;
additional audit procedures 追加审计程序 vI@%Fg+D
addressee 收件人,收信人 D:K4H+ch
Administration of State-owned Assets (the~) 国有资产管理局 L{c q, jk
administrative laws and regulations 行政法规 y\x+
adverse impact 不利影响,负面影响 +}a ]GTBgA
adverse opinion 反对意见 Y3=_ec3w
advisory group 咨询组,顾问组 LlSZ
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agency fee 代理费,代理费用 }RP@!=
aggregate 总计,合计为…… QeK*j/
alternation of document and record 变造文件和记录 )Dz+X9;g+
alternative audit procedures 替代审计程序,备选审计程序 &@3H%DP}Ql
amend 修改,修订 CJ++?hB]X
amortisation 摊销 $r3i2N-I
analytical capacity 分析能力 =xS+5(
analytical procedures 分析性程序 Rx+p.
annual financial statements 年度会计报表,年度财务报表 _(KbiEB{
appendix 附录,附表 ~#/hzS
applicable 适用的 5v6Eii:
applicable laws and regulations 适用的法规 -(b kr+N
application systems 应用系统 fS`$'BQ
apply consistently 一贯地执行,一贯地实施 -xP!"
appropriate 适当的,合适的; Tq~=TSD
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appropriate authorization 适当的授权 ',S'.U
appropriateness of audit evidence 审计证据的适当性 G2FXrkU
approval 批准,核准 R`~z0d.
assertion (会计报表上的)认定;确认 jt.3
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 Xp}Yw"7
asset 资产,财产 G}G#i`6o
asset restructuring 资产重组 @qHNE,K
assignment of duties 职责的划分 mtjh`
assistant 助理,助理人员 &kpwo
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associated company 联属公司,联营公司 ::/j$bL
association 联合,结合;协会,社团 VZl6t;cn
assumption 假设,假定 QMpoa5ZQG
at a given date 在某一特定时日
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attestation 鉴证,公证
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attestation service 鉴证服务 "%x<ttLl
audit adjustment 审计调整 UMcgdJB
audit areas 审计领域
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audit conclusion 审计结论 9,"L^W8"k
audit effectiveness 审计效果 *C:|X b<9
audit efficiency 审计效率 2Roc|)-47
audit engagement letter 审计业务约定书
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audit evidence 审计证据 "l*`>5Nn9
audit fee 审计费 ?%y?rk <
audit files 审计档案 MHC^8VL
audit findings 审计中发现的事项 qC?:*CXH
audit implementation stage 审计实施阶段 ~7Tc$
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audit mark 审计标识 Ez-[
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audit materiality 审计重要性 HF.^ysI
audit method 审计方法 go<W( ,O
audit objective 审计目标,审计目的 fwRZ5`v<
audit of financial statements 会计报表审计,财务报表审计 r'*}TM'8
audit opinion 审计意见
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audit period 被审计期间,被审计年度 [E
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audit plan 审计计划 |UxG $M(
audit planning 编制审计计划,制定审计计划,审计计划 =Yt
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audit planning stage 审计计划阶段 ;{%\9nS
audit procedure 审计程序 A`}rqhU.{-
audit programme 审计程序表,具体审计计划 UQI]>#_/v
audit report 审计报告 ;IokThI
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ])!o5`ltZ
audit report with a qualified opinion 有保留意见的审计报告 E!P yL>){
audit report with an adverse opinion 否定意见的审计报告 O~^"
audit report with dual dates 双重日期审计报告 _&b4aW9<
audit reporting stage 审计报告阶段 d|yAs5@
audit responsibility 审计责任 w2'f/
audit results 审计结果 6 jn3`D
audit risk 审计风险 :65~[$2
audit sampling 审计抽样 ynhmMy%
audit sampling techniques 审计抽样方法,审计抽样技术 dp*u9z~NA
audit strategies 审计策略 )}?#
audit summary 审计总结,审计小结 SK#(#OQoh
audit team 审计小组 W!>.$4Q9
audit test 审计测试 OU
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audit trail 审计轨迹 WV_.Tiy<
audit work 审计工作 -B$2\ZE
audit working paper 审计工作底稿 &E=>Hj(dTG
audited financial statement 审计会计报表,已审计财务报表 ]3l 9:|
Auditing Guidelines (the~) 审计规范指南 sU{NHC)5
auditing standards 审计准则 O6G0
audit-oriented working paper (审计)业务类工作底稿 SV~~Q_U9
authorisation 授权 0PrLuejz
authorisation of transaction 交易的授权 {>)#HD
availability 可获得性 @("a.;1#o
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balance 余额;差额;平衡
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balance sheet 资产负债表 +P`*kj-P\
bank 银行 rMhB9zB1
bank account 银行账户,银行户头 9uA>N
bank statement 银行对账单 J:zU,IIJ
barter transaction 易货交易,以物换物交易 o_^?n[4
basis of audit 审计依据 AGYc |;
basis of preparation (会计报表的)编制基础 &H`jL4S
book of account 账目,账簿 57&b:0`p
borrowing 借款,贷款,借债 ~,B5Hc 2
branch 分支,分支机构,分店 DuHu\>f<S
brought forward (账户余额等的)承上年,承上期,承上页 ?qWfup\S
budget 预算 = < oBgD0k
building 建筑物;大楼 G%W8S
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business conditions 业务情况,经营情况 j?x>_#tIY
business licence (企业等的)营业执照 [.uG5%fa
business relation 业务关系 |* ;B
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