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 VK9Q?nu
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ability to continue as a going concern 持续经营能力 I=U+G
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acceptability 可接受性,可接受程度 S
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acceptable level of detection risk 检查风险的可接受水平 DUqJ y*F(
acceptance of engagement 接受委托 e"*BHvy F
accepting the engagement for the first time 首次接受委托 F@<O;b#Ip
access to asset 对资产的接触 mU>&ql?e
according to 根据,依据,依照 Jth=.9mrM
account balance 账户余额 HF]EU!OT
account for 对……进行会计处理,核算;解释 WPtMds4
accounting 会计,会计学 Bw6 L;Vu
accounting advisory serve 会计咨询服务 ~eHRlXL'
accounting firm 会计师事务所 ,`yyR:F
accounting information 会计信息,会计资料 X R4 )z
accounting period 会计期间 5!tb$p#z
accounting policies 会计政策 `N$!s7M
accounting professional bodies 会计职业组织,会计职业团体 U{"f.Z:Ydo
accounting records 会计记录 ^/k,
accounting responsibility 会计责任 =9^Q"t4
accounting service 会计服务 &2Q*1YXj
accounting standards 会计准则 h!v/s=8c
Accounting Standards for Business Enterprises 企业会计准则 B "*`R!y
accounting system 会计系统 m#*h{U$
accounting treatment 会计处理 #VO.%H}i
accuracy 准确性,精确性 GYd]5`ri
additional audit procedures 追加审计程序 NIaF 5z
addressee 收件人,收信人 3B;}j/h2
Administration of State-owned Assets (the~) 国有资产管理局 mGO>""<:
administrative laws and regulations 行政法规 H/^B.5RYE>
adverse impact 不利影响,负面影响 A?DB#-z.r
adverse opinion 反对意见 Gbn4*<N
advisory group 咨询组,顾问组 {8 N=WZ
agency fee 代理费,代理费用 <FQFv
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aggregate 总计,合计为…… Q{[@`bZB
alternation of document and record 变造文件和记录 %MbyKz:X
alternative audit procedures 替代审计程序,备选审计程序 qJ
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amend 修改,修订 ;Xyte
amortisation 摊销 , |l@j%
analytical capacity 分析能力 U-eI\Lu
analytical procedures 分析性程序 9s(i`RTM
annual financial statements 年度会计报表,年度财务报表 Z^*NnL.'
appendix 附录,附表 7-X/>v
applicable 适用的 +TF8WZZF.d
applicable laws and regulations 适用的法规 g,=^'D
application systems 应用系统 \-c#jo.$8
apply consistently 一贯地执行,一贯地实施 9KyZEH;pY
appropriate 适当的,合适的; ZjS(ad*.2
征用,挪用 Pxqiv9D<R
appropriate authorization 适当的授权 SRItE\"Xe
appropriateness of audit evidence 审计证据的适当性 a8zZgIV
approval 批准,核准 iV!@bC,
assertion (会计报表上的)认定;确认 LQqfi
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assessed level of control risk 对控制风险的评估,控制风险的评估水平 };r|}v !~_
asset 资产,财产 vOe0}cR
asset restructuring 资产重组 [zQWyDu
assignment of duties 职责的划分 +xZQJeKb
assistant 助理,助理人员 ?Wa<AFXQ
associated company 联属公司,联营公司 C U$)QH{
association 联合,结合;协会,社团 U<[jT=L
assumption 假设,假定 )|MJnx9
at a given date 在某一特定时日 (ii(yz|
attestation 鉴证,公证 i4<BDX5
attestation service 鉴证服务 m2 O&2[g
audit adjustment 审计调整 \2>?6zs
audit areas 审计领域 5ITq?%{M
audit conclusion 审计结论 Xu#:Fe}:
audit effectiveness 审计效果 /zT`Y=1
audit efficiency 审计效率 "r. .
audit engagement letter 审计业务约定书 .,M;huRg
audit evidence 审计证据 `%=<R-/#7S
audit fee 审计费 Y\(;!o0a
audit files 审计档案 \ha-"Aqze3
audit findings 审计中发现的事项 63M=,0-Qt
audit implementation stage 审计实施阶段 .$0Pr%0pWI
audit mark 审计标识 QPs:R hV7
audit materiality 审计重要性 =X@o@1
audit method 审计方法 ^N- 'xy
audit objective 审计目标,审计目的 |dk[cX>
audit of financial statements 会计报表审计,财务报表审计
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audit opinion 审计意见 e:E#
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audit period 被审计期间,被审计年度 OH6n^WKY
audit plan 审计计划 6t7fa<
audit planning 编制审计计划,制定审计计划,审计计划 XYAm
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audit planning stage 审计计划阶段 ,E}$[mHyjz
audit procedure 审计程序 \$pkk6Q3,w
audit programme 审计程序表,具体审计计划 opD-vDa h
audit report 审计报告 5)M2r!\
audit report with a disclaimer of opinion 拒绝表示意见审计报告 si(cOCj/
audit report with a qualified opinion 有保留意见的审计报告 `!i-#~n
audit report with an adverse opinion 否定意见的审计报告 9i%9
audit report with dual dates 双重日期审计报告 {G*OR,HN
audit reporting stage 审计报告阶段 !ni>\lZ
audit responsibility 审计责任 N4wA#\-
audit results 审计结果 _a5(s2wq+
audit risk 审计风险 5I' d PNf
audit sampling 审计抽样 9/kXc4
audit sampling techniques 审计抽样方法,审计抽样技术 V LdB_r3lQ
audit strategies 审计策略 BJ5}GX!
audit summary 审计总结,审计小结 Im)EDTm$
audit team 审计小组 C-w5KW
audit test 审计测试 |=5/Rax^
audit trail 审计轨迹 CT*,<l-D
audit work 审计工作 N wtg%;
audit working paper 审计工作底稿 X+l'bp]Ry
audited financial statement 审计会计报表,已审计财务报表 t&}6;z 3
Auditing Guidelines (the~) 审计规范指南 ~pz FZ7n4
auditing standards 审计准则 !9 f4R/ ?
audit-oriented working paper (审计)业务类工作底稿 KDTDJ8
authorisation 授权 PJ
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authorisation of transaction 交易的授权 K5k?H
availability 可获得性 2"&)
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balance 余额;差额;平衡 Eju~}:Lo
balance sheet 资产负债表 :2y"3azxk
bank 银行 op @iGC+
bank account 银行账户,银行户头 Y7SacRO
bank statement 银行对账单 Yc;ec9~
barter transaction 易货交易,以物换物交易 #/
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basis of audit 审计依据 v(O=IUa
basis of preparation (会计报表的)编制基础 =k{`oO~:9+
book of account 账目,账簿 b$-e\XB!
borrowing 借款,贷款,借债 Tlodn7%",
branch 分支,分支机构,分店 ~uj;qq
brought forward (账户余额等的)承上年,承上期,承上页 ^Z}Ob= .G
budget 预算 ,Z~;U
building 建筑物;大楼 Bs!4H2@{(]
business conditions 业务情况,经营情况 *>."V5{;S
business licence (企业等的)营业执照 zp4W'8
business relation 业务关系 L
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