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 (1ebE
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ability to continue as a going concern 持续经营能力 'O
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acceptability 可接受性,可接受程度 6_X
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acceptable level of detection risk 检查风险的可接受水平 D+RG,8Ht
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 "p<f#s}
access to asset 对资产的接触 {oO!v}]
according to 根据,依据,依照 $OmtN"
account balance 账户余额 2e+DUZBoC
account for 对……进行会计处理,核算;解释 P
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accounting 会计,会计学 |>m@]s7Z
accounting advisory serve 会计咨询服务 dz?:)5>I
accounting firm 会计师事务所 7p|Pv;wp|
accounting information 会计信息,会计资料 nfd^'}$]
accounting period 会计期间 @D%VV=N~[
accounting policies 会计政策 RP6QS )|
accounting professional bodies 会计职业组织,会计职业团体 =r`>tWs
accounting records 会计记录 8L0#<"'0
accounting responsibility 会计责任 Uj_%U2S$
accounting service 会计服务 97Whn*
accounting standards 会计准则 =5+:<e,&
Accounting Standards for Business Enterprises 企业会计准则 (ue;O~
accounting system 会计系统 p=p,sJ/@
accounting treatment 会计处理 J-=&B5"O>
accuracy 准确性,精确性 Dzb@H$BQ7
additional audit procedures 追加审计程序 6
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addressee 收件人,收信人 t~e.LxN
Administration of State-owned Assets (the~) 国有资产管理局 ~zi&u46
administrative laws and regulations 行政法规 r" ^P>8
adverse impact 不利影响,负面影响 &rjMGk"&
adverse opinion 反对意见 (.Sj"6+
advisory group 咨询组,顾问组 Rzw}W7zg[
agency fee 代理费,代理费用 /:l>yKI+~
aggregate 总计,合计为…… '(=krM9;
alternation of document and record 变造文件和记录 *r=6bpi
alternative audit procedures 替代审计程序,备选审计程序 %<P&"[F]v@
amend 修改,修订 ?bY'J6n.
amortisation 摊销 ``U>9S"p)
analytical capacity 分析能力 VP5_Y1e7
analytical procedures 分析性程序 A=>%KQc?
annual financial statements 年度会计报表,年度财务报表 rqSeh/<iD
appendix 附录,附表 / F9BbG{
applicable 适用的 -:Yx1Y3
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applicable laws and regulations 适用的法规 1#6c
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application systems 应用系统 4;y*y tY*
apply consistently 一贯地执行,一贯地实施 \vsfY
appropriate 适当的,合适的; r3;?]r.}7
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appropriate authorization 适当的授权 w_PnEJa9
appropriateness of audit evidence 审计证据的适当性 0;KjP?5
approval 批准,核准 5@6F8:x}V
assertion (会计报表上的)认定;确认 c#Y/?F2p
assessed level of control risk 对控制风险的评估,控制风险的评估水平 _I+QInD ;)
asset 资产,财产 DOyYy~Q
asset restructuring 资产重组 lh{U@,/
assignment of duties 职责的划分 :.J Ad$>P
assistant 助理,助理人员 6;Wns'
associated company 联属公司,联营公司 7
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association 联合,结合;协会,社团 "]B:QeMeF!
assumption 假设,假定 &( aw
at a given date 在某一特定时日 8\P!47'q
attestation 鉴证,公证
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attestation service 鉴证服务 _ 5nLrn,~
audit adjustment 审计调整 IN~Q(A]Z%
audit areas 审计领域 )T&ZiHIJ3
audit conclusion 审计结论 c<fl6o)
audit effectiveness 审计效果 I82GZL
audit efficiency 审计效率 plN:QS$
audit engagement letter 审计业务约定书 0QcC5y;
audit evidence 审计证据 N"L
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audit fee 审计费 =*>ri
audit files 审计档案 b"k1N9
audit findings 审计中发现的事项 #l 7(WG
audit implementation stage 审计实施阶段 1#}}:
audit mark 审计标识 DsX+/)d
audit materiality 审计重要性 Zm x[:-
audit method 审计方法 o=C:=
audit objective 审计目标,审计目的 ((Uw[8#2`
audit of financial statements 会计报表审计,财务报表审计 %/.yGAPkx
audit opinion 审计意见 mM(Z8PA9-
audit period 被审计期间,被审计年度 ;T hn C>U
audit plan 审计计划 wjy<{I
audit planning 编制审计计划,制定审计计划,审计计划 vb.}SG>
audit planning stage 审计计划阶段 gUGMoXSTI|
audit procedure 审计程序 ^J~5k,7jX
audit programme 审计程序表,具体审计计划 5LaF'>1yY
audit report 审计报告 yi.GD~69
audit report with a disclaimer of opinion 拒绝表示意见审计报告 "*8>` 6 E
audit report with a qualified opinion 有保留意见的审计报告 ze"`5z26|
audit report with an adverse opinion 否定意见的审计报告 zt!)7HBo
audit report with dual dates 双重日期审计报告 vFwhe!
audit reporting stage 审计报告阶段 i4Da 'Uk
audit responsibility 审计责任 Fzmc#?
audit results 审计结果 Fe L !%z
audit risk 审计风险 @PzRHnT*
audit sampling 审计抽样 T|k_$LH
audit sampling techniques 审计抽样方法,审计抽样技术 {
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audit strategies 审计策略 jI/#NCKE
audit summary 审计总结,审计小结 {iXQUj
audit team 审计小组 %t*KP= @
audit test 审计测试 -J":'xCP!
audit trail 审计轨迹 O%s7 }bR3
audit work 审计工作 >1BDt:G36
audit working paper 审计工作底稿 \%}w7J;
audited financial statement 审计会计报表,已审计财务报表 -[}Ah NYK
Auditing Guidelines (the~) 审计规范指南 Qa#Em1co
auditing standards 审计准则 ^^z_[Ih
audit-oriented working paper (审计)业务类工作底稿 AB+HyZ*//
authorisation 授权 HuLvMYF
authorisation of transaction 交易的授权 b?,''t
availability 可获得性 BN1,R] *;
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balance 余额;差额;平衡 h^v+d*R
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balance sheet 资产负债表 yYH>~,
bank 银行 R+# g_"1@p
bank account 银行账户,银行户头 ]u|5ZCv0
bank statement 银行对账单 Ug#EAV<m
barter transaction 易货交易,以物换物交易 )0o|u >
basis of audit 审计依据 "Wg5eML0
basis of preparation (会计报表的)编制基础 8}aSSL]
book of account 账目,账簿 @yNCWa~N
borrowing 借款,贷款,借债 }6To(*
branch 分支,分支机构,分店 \*mKctpz]6
brought forward (账户余额等的)承上年,承上期,承上页 LS/ZZAN u
budget 预算 Pd+Wb3
building 建筑物;大楼 L"L a|
business conditions 业务情况,经营情况 Um!LF"Z
business licence (企业等的)营业执照 th|'t}bWV
business relation 业务关系 =zW`+++3
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