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 909md|9K3
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ability to continue as a going concern 持续经营能力 0F:1\9f5
acceptability 可接受性,可接受程度 xW_yLbE
acceptable level of detection risk 检查风险的可接受水平 <>Y?vC
acceptance of engagement 接受委托 j1-,Sqi
accepting the engagement for the first time 首次接受委托 ZA(T
access to asset 对资产的接触 %ow^dzW
according to 根据,依据,依照 z[EFQ^*>
account balance 账户余额 (Yb[)m>fQ}
account for 对……进行会计处理,核算;解释 wy,p&g)>
accounting 会计,会计学 p$E8Bn%[
accounting advisory serve 会计咨询服务 YB,t0%vTJw
accounting firm 会计师事务所 ~1kXUWq3
accounting information 会计信息,会计资料 e]Fp=*#
accounting period 会计期间 $`VFdAe
accounting policies 会计政策 }{[mrG
accounting professional bodies 会计职业组织,会计职业团体 {ZsdLF#
accounting records 会计记录 T=Z.TG|lIx
accounting responsibility 会计责任 %|"g/2sF[G
accounting service 会计服务 !CUoHTmB
accounting standards 会计准则 fc
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Accounting Standards for Business Enterprises 企业会计准则 uz30_aH
accounting system 会计系统 M@Q3M(
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accounting treatment 会计处理 "xJ
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accuracy 准确性,精确性 h8e757z
additional audit procedures 追加审计程序
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addressee 收件人,收信人 ^|MjJsn
Administration of State-owned Assets (the~) 国有资产管理局 +}xaQc:0|
administrative laws and regulations 行政法规 [
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adverse impact 不利影响,负面影响 ;]sYf
adverse opinion 反对意见 BX+.0M
advisory group 咨询组,顾问组 zj{r^D$
agency fee 代理费,代理费用 |JF@6
aggregate 总计,合计为…… 0k,-; j,
alternation of document and record 变造文件和记录 ,XkGe
alternative audit procedures 替代审计程序,备选审计程序 %
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amend 修改,修订 {a(&J6$VE
amortisation 摊销 (la[KqqCO
analytical capacity 分析能力 ;)AfB#:d
analytical procedures 分析性程序 *l&S-=]
annual financial statements 年度会计报表,年度财务报表 hr05L<?H
appendix 附录,附表 GB7/x*u
applicable 适用的 8flOq"uK^
applicable laws and regulations 适用的法规 !p/%lU65
application systems 应用系统 {LHR!~d}5f
apply consistently 一贯地执行,一贯地实施
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appropriate 适当的,合适的; PQN@JaD
征用,挪用 kX`[Y@nUN
appropriate authorization 适当的授权 /Ci*Az P
appropriateness of audit evidence 审计证据的适当性 An*~-u9m
approval 批准,核准 b75$?_+
assertion (会计报表上的)认定;确认 DV)3
assessed level of control risk 对控制风险的评估,控制风险的评估水平 .xhK'}l[
asset 资产,财产 I
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asset restructuring 资产重组 !~]<$WZV
assignment of duties 职责的划分 5q9s,r_
assistant 助理,助理人员 ^~`?>}MJ
associated company 联属公司,联营公司 Fs_]RfG
association 联合,结合;协会,社团 L"jY+{oLIJ
assumption 假设,假定 u9+kLepOT
at a given date 在某一特定时日 ZK;z m
attestation 鉴证,公证 l5xCz=dw
attestation service 鉴证服务 v3d&*I
audit adjustment 审计调整 ("~DJ=
audit areas 审计领域 'H5M|c$s
audit conclusion 审计结论 gKLyL]kAGz
audit effectiveness 审计效果 )a@k]#)Skm
audit efficiency 审计效率 2*"Fu:a"`I
audit engagement letter 审计业务约定书 <JMcIV837
audit evidence 审计证据 ui q^|5Z
audit fee 审计费 ;9o;r)9~
audit files 审计档案 W[EKD 7
audit findings 审计中发现的事项 e:H26 SW
audit implementation stage 审计实施阶段 i%e7LJ@5AW
audit mark 审计标识 oi}i\:
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audit materiality 审计重要性 o<IAeH {+
audit method 审计方法 )-*5v
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audit objective 审计目标,审计目的 {7 TlN.(
audit of financial statements 会计报表审计,财务报表审计 sGh(#A0Pt
audit opinion 审计意见 Y!iZW
audit period 被审计期间,被审计年度 HbP!KVHyk1
audit plan 审计计划 _@S`5;4x
audit planning 编制审计计划,制定审计计划,审计计划 qW:HNEiir
audit planning stage 审计计划阶段 (=D&A
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audit procedure 审计程序 sf&]u;^DY
audit programme 审计程序表,具体审计计划 Z
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audit report 审计报告 pym!U@$t
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4DZ-bt'
audit report with a qualified opinion 有保留意见的审计报告 ctE\ q
audit report with an adverse opinion 否定意见的审计报告 ()&~@1U
audit report with dual dates 双重日期审计报告 @(r/dZc
audit reporting stage 审计报告阶段 6aM*:>C"
audit responsibility 审计责任 )95f*wte
audit results 审计结果 Y0eE-5F,
audit risk 审计风险 V#VN%{
audit sampling 审计抽样 Q.K,%(^;a
audit sampling techniques 审计抽样方法,审计抽样技术 =zQN[
audit strategies 审计策略 eX@L3BKp
audit summary 审计总结,审计小结 N F)~W#
audit team 审计小组 (o3
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audit test 审计测试 %|s+jeUDn|
audit trail 审计轨迹 k)EX(T\
audit work 审计工作 4apL4E"r
audit working paper 审计工作底稿 ;b-XWK=
audited financial statement 审计会计报表,已审计财务报表 J:V?EE,\-
Auditing Guidelines (the~) 审计规范指南 ER,1(1]N
auditing standards 审计准则 I? ,>DHUX
audit-oriented working paper (审计)业务类工作底稿 [eTSZjIN7
authorisation 授权 <&C]sb
authorisation of transaction 交易的授权 ;!(<s,c#:
availability 可获得性 '7O3/GDK
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balance 余额;差额;平衡 5\z`-)
balance sheet 资产负债表 <[w=TdCPs
bank 银行 ,v"YqD+GC5
bank account 银行账户,银行户头 a+n0|CvF
bank statement 银行对账单 (o`{uj{!
barter transaction 易货交易,以物换物交易 g +z1
basis of audit 审计依据 eM8}X[
basis of preparation (会计报表的)编制基础 /Rl6g9}
book of account 账目,账簿 !qG7V:6
borrowing 借款,贷款,借债 Y]&j,j&
branch 分支,分支机构,分店 HTG%t/S
brought forward (账户余额等的)承上年,承上期,承上页 TYW&!
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budget 预算 EFz&N\2
building 建筑物;大楼 R17?eucZ
business conditions 业务情况,经营情况 -B +4+&{T
business licence (企业等的)营业执照 V:y'Qf2M
business relation 业务关系 %7|9sQ:
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