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 e8gD(T
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审计词汇英汉对照 \?GMtM
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ability to continue as a going concern 持续经营能力 Wm"W@LPx5
acceptability 可接受性,可接受程度 U9;AU]A
acceptable level of detection risk 检查风险的可接受水平 /[us;=CM
acceptance of engagement 接受委托 $MP'j9-S?
accepting the engagement for the first time 首次接受委托 C"YM"9JSJ
access to asset 对资产的接触 ikofJl]9
according to 根据,依据,依照 {j^}"8GB
account balance 账户余额 ,7/N=mz
account for 对……进行会计处理,核算;解释 JM!o(zbt
accounting 会计,会计学 gN(8T_r
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 2>UyA.m0
accounting information 会计信息,会计资料 fwOvlD&e
accounting period 会计期间 Dpof~o,f
accounting policies 会计政策 8-po|
accounting professional bodies 会计职业组织,会计职业团体
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accounting records 会计记录 ^(a %B
accounting responsibility 会计责任 3UBG?%!$f
accounting service 会计服务 ;up89a-,9
accounting standards 会计准则 )TP7gLv=b
Accounting Standards for Business Enterprises 企业会计准则 WF:i}+g+^
accounting system 会计系统 VV?KJz=,W=
accounting treatment 会计处理 Blf;_e~=[j
accuracy 准确性,精确性 }t]CDa_n
additional audit procedures 追加审计程序 'GNT'y_
addressee 收件人,收信人 /tV)8pEj
Administration of State-owned Assets (the~) 国有资产管理局
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administrative laws and regulations 行政法规 eyUo67'7
adverse impact 不利影响,负面影响
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adverse opinion 反对意见 @4H*kA
advisory group 咨询组,顾问组 Q;`#ujxL
agency fee 代理费,代理费用 6R#
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aggregate 总计,合计为…… U?H!:?,C
alternation of document and record 变造文件和记录 $0{c=r9
alternative audit procedures 替代审计程序,备选审计程序 qL3*H\9N
amend 修改,修订 =cg0o_q8
amortisation 摊销 :uqsRFo&4
analytical capacity 分析能力 qM]eK\q 1
analytical procedures 分析性程序 p"Fj6T2
annual financial statements 年度会计报表,年度财务报表 K~C*4H:9
appendix 附录,附表 M"5,8Q`PkI
applicable 适用的 @@_f''f$
applicable laws and regulations 适用的法规 Xgc@cwd
application systems 应用系统 RV7l=G9tq
apply consistently 一贯地执行,一贯地实施 `2UzJ~
appropriate 适当的,合适的; 41,Mt
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appropriate authorization 适当的授权 p]IF=~b
appropriateness of audit evidence 审计证据的适当性 %?R}sUo
approval 批准,核准 @
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assertion (会计报表上的)认定;确认 }<A\>
assessed level of control risk 对控制风险的评估,控制风险的评估水平 <+pwGKtD
asset 资产,财产 ;aWH`^{i
asset restructuring 资产重组 BPe5c :z
assignment of duties 职责的划分
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assistant 助理,助理人员 E_7N^htv
associated company 联属公司,联营公司 RCo!sZP}
association 联合,结合;协会,社团 mq su8ti
assumption 假设,假定 ~[ isR|>
at a given date 在某一特定时日 }M * Oo
attestation 鉴证,公证 z4{H=
attestation service 鉴证服务 )<t5' +d%
audit adjustment 审计调整 @9-z8PyF
audit areas 审计领域 V-Oy<
audit conclusion 审计结论 CsJw;]dYI
audit effectiveness 审计效果 k*[["u^u]
audit efficiency 审计效率 W{Ine>
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audit engagement letter 审计业务约定书 m "h{HgJd
audit evidence 审计证据 p,Qr9p3y
audit fee 审计费 IXe[JL:
audit files 审计档案 6ix8P;;}#
audit findings 审计中发现的事项 bBn4m:
audit implementation stage 审计实施阶段 ehV`@ss
audit mark 审计标识 3g`uLA X>u
audit materiality 审计重要性 a4Fe MCvV9
audit method 审计方法 :B6hYx
audit objective 审计目标,审计目的 F/IXqj
audit of financial statements 会计报表审计,财务报表审计 bO8 g#rO
audit opinion 审计意见 >A;Mf*E
audit period 被审计期间,被审计年度 %!mJnc%
audit plan 审计计划 "FwbhD0Gb
audit planning 编制审计计划,制定审计计划,审计计划 {.K>9#^m
audit planning stage 审计计划阶段 GBFYa6\4sT
audit procedure 审计程序 #;#
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audit programme 审计程序表,具体审计计划 L
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audit report 审计报告 d dkh*[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 b*\K I
audit report with a qualified opinion 有保留意见的审计报告 Lo5itW
audit report with an adverse opinion 否定意见的审计报告 ?4P*,c
audit report with dual dates 双重日期审计报告 !X[b 4p
audit reporting stage 审计报告阶段 $h"tg9L^)
audit responsibility 审计责任 QX1QYwcm G
audit results 审计结果 g[!t@K
audit risk 审计风险 imv[xBA(d
audit sampling 审计抽样 */;[ -9
audit sampling techniques 审计抽样方法,审计抽样技术 N.vt5WP
audit strategies 审计策略 $e)d!m.
audit summary 审计总结,审计小结
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audit team 审计小组 xT6&;,|`
audit test 审计测试 BqC!78Y/e
audit trail 审计轨迹 Y?a*-"
audit work 审计工作 CkKr@. dV
audit working paper 审计工作底稿 L}T:Y)
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audited financial statement 审计会计报表,已审计财务报表 1JMEniB+9
Auditing Guidelines (the~) 审计规范指南 ;P3sDN
auditing standards 审计准则 O0`sg90,C
audit-oriented working paper (审计)业务类工作底稿 /g BB
authorisation 授权 $1y8gm
authorisation of transaction 交易的授权 9~2}h
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availability 可获得性 `xMmo8u4
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balance 余额;差额;平衡 ~za=yZo7(
balance sheet 资产负债表 {EE/3e@
bank 银行 h,o/(GNnW
bank account 银行账户,银行户头 fl #gWAM
bank statement 银行对账单 $w4%JBZr
barter transaction 易货交易,以物换物交易 /Ut h#s:
basis of audit 审计依据 T[]2]K[&B
basis of preparation (会计报表的)编制基础 ,K'>s<}
book of account 账目,账簿 #9M6 q
borrowing 借款,贷款,借债 0*^ J;QGE
branch 分支,分支机构,分店 Fa:f
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brought forward (账户余额等的)承上年,承上期,承上页 %{WZ
budget 预算 azF|L"-RP
building 建筑物;大楼 t{Ck"4Cg
business conditions 业务情况,经营情况 ufyqfI
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business licence (企业等的)营业执照 $<cio
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business relation 业务关系 ,#:* dl
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