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 ;8PO}{rD
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审计词汇英汉对照 4F.,Y3
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ability to continue as a going concern 持续经营能力 >x*[izr/K
acceptability 可接受性,可接受程度 J/P[9m30[
acceptable level of detection risk 检查风险的可接受水平 |*JMPg?zI
acceptance of engagement 接受委托 (/$-2.@
accepting the engagement for the first time 首次接受委托 rP]|`*B
access to asset 对资产的接触
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according to 根据,依据,依照 &!4E3&+2m
account balance 账户余额 \azMF} mb
account for 对……进行会计处理,核算;解释 OF`J{`{r
accounting 会计,会计学 b||usv[or
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 fx+_;y
accounting information 会计信息,会计资料 ./;uhj
accounting period 会计期间 wi+Qlf
accounting policies 会计政策 ?&9=f\/P
accounting professional bodies 会计职业组织,会计职业团体 VsSAb%
accounting records 会计记录 >k`qPpf&
accounting responsibility 会计责任 (N&i4O-I
accounting service 会计服务 F%a&|X
accounting standards 会计准则 GdUsv
Accounting Standards for Business Enterprises 企业会计准则 &4evh<z
accounting system 会计系统 7+f6?
accounting treatment 会计处理 ,gNZHKNq
accuracy 准确性,精确性 :(ql=+vDb4
additional audit procedures 追加审计程序 PcA^ jBgGl
addressee 收件人,收信人 4vi?9MPz
Administration of State-owned Assets (the~) 国有资产管理局 MzUKp"
administrative laws and regulations 行政法规 ]QR]#[Tn'
adverse impact 不利影响,负面影响 *cM=>3ws/
adverse opinion 反对意见 ;
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advisory group 咨询组,顾问组 sXEIC#rq
agency fee 代理费,代理费用 i[9gcL"
aggregate 总计,合计为…… M2ex
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alternation of document and record 变造文件和记录 WqefH{PB
alternative audit procedures 替代审计程序,备选审计程序 ,N:^4A
amend 修改,修订 mK$E&,OkA
amortisation 摊销 j[i*;0) |
analytical capacity 分析能力 E8Kk)7
analytical procedures 分析性程序 ;6R9k]5P%
annual financial statements 年度会计报表,年度财务报表 `q]' ^EzJ
appendix 附录,附表 p@~Y[a =
applicable 适用的 d+)L K~
applicable laws and regulations 适用的法规 ][l5S*CC_
application systems 应用系统 k-3;3Mq
apply consistently 一贯地执行,一贯地实施 *:
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appropriate 适当的,合适的; USEmD5 q
征用,挪用 jt}oq%Bf
appropriate authorization 适当的授权 5'f_~>1Wt
appropriateness of audit evidence 审计证据的适当性 Pi=FnS
approval 批准,核准 0
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assertion (会计报表上的)认定;确认 6R^F^<<
assessed level of control risk 对控制风险的评估,控制风险的评估水平 eCKm4l'BZ
asset 资产,财产 pSC{0Y$g
asset restructuring 资产重组 XGR63hXND
assignment of duties 职责的划分 Ht+ro Y
assistant 助理,助理人员 i7T#WfF
associated company 联属公司,联营公司 gQik
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association 联合,结合;协会,社团 t)8crX}P
assumption 假设,假定 z =H?@z
at a given date 在某一特定时日 ESoqmCJjb:
attestation 鉴证,公证 *0,*F ~n
attestation service 鉴证服务 gNxv.6Pp=
audit adjustment 审计调整 Y_faqmZ9]
audit areas 审计领域 vM5I2C3_>!
audit conclusion 审计结论 SE(<(w
audit effectiveness 审计效果 >.P*lT
audit efficiency 审计效率 ApSseBhh
audit engagement letter 审计业务约定书 ,9^ 5
audit evidence 审计证据 gYbvCs8O!
audit fee 审计费 4J,6cOuW4
audit files 审计档案 `2U,#nZ 4
audit findings 审计中发现的事项 |mG;?>c)
audit implementation stage 审计实施阶段 ,[p?u']yZz
audit mark 审计标识 Bi fI.2|
audit materiality 审计重要性 \I
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audit method 审计方法 {=I,+[(
audit objective 审计目标,审计目的 bZWR.</
audit of financial statements 会计报表审计,财务报表审计 o"RE4s\G~r
audit opinion 审计意见 =>Ae]mi7
audit period 被审计期间,被审计年度 N%:uOX8{
audit plan 审计计划 u
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audit planning 编制审计计划,制定审计计划,审计计划 1G`5FU
audit planning stage 审计计划阶段 ( AA@sN
audit procedure 审计程序 _d~GY,WTdO
audit programme 审计程序表,具体审计计划 mhIGunK;+
audit report 审计报告 PNLlJlYlP
audit report with a disclaimer of opinion 拒绝表示意见审计报告 EX<1hAw
audit report with a qualified opinion 有保留意见的审计报告 .6n|hYe
audit report with an adverse opinion 否定意见的审计报告 myXGMN$i
audit report with dual dates 双重日期审计报告 O+XQP!T
audit reporting stage 审计报告阶段 HWoMzp5="3
audit responsibility 审计责任 }1CO>a<
audit results 审计结果
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audit risk 审计风险 )I<VH+6
audit sampling 审计抽样 .ZQXY%g
audit sampling techniques 审计抽样方法,审计抽样技术 S WsD]rn
audit strategies 审计策略 '%Oo1:wJ
audit summary 审计总结,审计小结 zXGI{P0O
audit team 审计小组 ,t1s#*j\!q
audit test 审计测试 z}5'TV=^
audit trail 审计轨迹 jkuNafp}
audit work 审计工作 m|cRj{xZF
audit working paper 审计工作底稿 S#+ _HFUK{
audited financial statement 审计会计报表,已审计财务报表 _jkJw2+s\
Auditing Guidelines (the~) 审计规范指南 2s 9U&
auditing standards 审计准则 IP !zg|c,
audit-oriented working paper (审计)业务类工作底稿 g+.E=Ef8<4
authorisation 授权 *qMjoP,
authorisation of transaction 交易的授权 Jl"DMUy[kW
availability 可获得性 E.VEW;=
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balance 余额;差额;平衡 3kJSz-_M
balance sheet 资产负债表 QBoX3w=
bank 银行 g5Hsz,x
bank account 银行账户,银行户头 5hCfi
bank statement 银行对账单 l%2B4d9"v
barter transaction 易货交易,以物换物交易 P#A|Pn<p
basis of audit 审计依据 A^c5CJ_
basis of preparation (会计报表的)编制基础 jS/$o ?
book of account 账目,账簿 #@5 jOi
borrowing 借款,贷款,借债 ~ C_2D?
branch 分支,分支机构,分店 4f0dc\$
brought forward (账户余额等的)承上年,承上期,承上页 B;{sr'CP
budget 预算 d7c m?+
building 建筑物;大楼 W\DJXM]b
business conditions 业务情况,经营情况 <* PjG}Z.
business licence (企业等的)营业执照 gY=+G6;=<
business relation 业务关系 @D<Q'7mLh
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