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 (dNF)(wn
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审计词汇英汉对照 >#mKM%T2MJ
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ability to continue as a going concern 持续经营能力 O3slYd&V
acceptability 可接受性,可接受程度 zn= pm#L
acceptable level of detection risk 检查风险的可接受水平 x7l}u`N4
acceptance of engagement 接受委托 q2*)e/}H
accepting the engagement for the first time 首次接受委托 SV ~QH&0'
access to asset 对资产的接触 h \`(
according to 根据,依据,依照 lc
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account balance 账户余额 n 78!]O
account for 对……进行会计处理,核算;解释 .':17 $c`H
accounting 会计,会计学 cJwe4c6.m
accounting advisory serve 会计咨询服务 ~PF,[$?4n
accounting firm 会计师事务所 P*?2+.
accounting information 会计信息,会计资料 ^56D)
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accounting period 会计期间
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accounting policies 会计政策 ~KGE(o4p
accounting professional bodies 会计职业组织,会计职业团体 u|ihUE!h
accounting records 会计记录 ;VCFDE{K=
accounting responsibility 会计责任 h;}
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accounting service 会计服务 =r`E%P:
accounting standards 会计准则 # vy[v22
Accounting Standards for Business Enterprises 企业会计准则 at*DYZBjDB
accounting system 会计系统 Oa@SyroF=
accounting treatment 会计处理 Q(1R=4?.Z
accuracy 准确性,精确性 HH(2
additional audit procedures 追加审计程序 5c%Fb:BW=
addressee 收件人,收信人 `+TC@2-?
Administration of State-owned Assets (the~) 国有资产管理局 ,e`n2)
administrative laws and regulations 行政法规 }\N ~%?6D
adverse impact 不利影响,负面影响 @wAYhnxq
adverse opinion 反对意见 *E|3Vy{4
advisory group 咨询组,顾问组 O6-';H:I]L
agency fee 代理费,代理费用 UiK)m:NU
aggregate 总计,合计为…… *$('ous8
alternation of document and record 变造文件和记录 ^eRbp?H*T
alternative audit procedures 替代审计程序,备选审计程序 UNrO$aX!1'
amend 修改,修订 M6]:^;p'
amortisation 摊销 4uE/!dT
analytical capacity 分析能力 eeBw\f0
analytical procedures 分析性程序 9dp4&&Z+F
annual financial statements 年度会计报表,年度财务报表 yG# x*\9
appendix 附录,附表 wz:,gpH
applicable 适用的 11fV|b%
applicable laws and regulations 适用的法规 0Y~5|OXJ
application systems 应用系统 (h@~0S
apply consistently 一贯地执行,一贯地实施 [zrFW
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appropriate 适当的,合适的; TPN1Rnt0`
征用,挪用 {t'SA]|g
appropriate authorization 适当的授权 KmD#Ia
appropriateness of audit evidence 审计证据的适当性 PEKXPFN
approval 批准,核准 mG*Yv
assertion (会计报表上的)认定;确认 +rrA>~
assessed level of control risk 对控制风险的评估,控制风险的评估水平 !Xq5r8]
asset 资产,财产 vBY?3p,
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asset restructuring 资产重组 ~/K'n
assignment of duties 职责的划分 e]:(.Wb- 9
assistant 助理,助理人员 iNL>TVUM
associated company 联属公司,联营公司 J?&%fI
association 联合,结合;协会,社团 KC<K*UHPAH
assumption 假设,假定 01%0u8U
at a given date 在某一特定时日 >8`;SEnv
attestation 鉴证,公证 `Z2-<:]6&a
attestation service 鉴证服务 !i{5m
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audit adjustment 审计调整 `P;3,@
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audit areas 审计领域 sa"!ckh
audit conclusion 审计结论 ZtI@$ An
audit effectiveness 审计效果 $D*Yhv!/
audit efficiency 审计效率 0SZ:C(]
audit engagement letter 审计业务约定书 }?U
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audit evidence 审计证据 ?IiFFfs
audit fee 审计费 _#<7s`i
audit files 审计档案 &c=
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audit findings 审计中发现的事项 W=K+kB
audit implementation stage 审计实施阶段 a{}8030S
audit mark 审计标识 / EVXkf0
audit materiality 审计重要性 #J$z0%P
audit method 审计方法 jyRz53
audit objective 审计目标,审计目的 Oj7).U0;#
audit of financial statements 会计报表审计,财务报表审计 ]#FQde4]5
audit opinion 审计意见 kh"APxQ79
audit period 被审计期间,被审计年度 <Um 5w1
audit plan 审计计划 hi ),PfAV
audit planning 编制审计计划,制定审计计划,审计计划 gp^xl>E
audit planning stage 审计计划阶段 v@:m8Y(t
audit procedure 审计程序 ~y :?w(GD
audit programme 审计程序表,具体审计计划 xwijCFI*
audit report 审计报告 o<Rrr,
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |@MGGAk
audit report with a qualified opinion 有保留意见的审计报告 h& Ez
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audit report with an adverse opinion 否定意见的审计报告 h7}P5z0F
audit report with dual dates 双重日期审计报告 n*eqM2L
audit reporting stage 审计报告阶段 n
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audit responsibility 审计责任 rWuqlx#
audit results 审计结果 |f[:mO
audit risk 审计风险 l
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audit sampling 审计抽样 S^SF!k=
audit sampling techniques 审计抽样方法,审计抽样技术 }pT>dbZ
audit strategies 审计策略 4+N9
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audit summary 审计总结,审计小结 +J
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audit team 审计小组 U]iZ3^8VT
audit test 审计测试 JZ"XrS0?
audit trail 审计轨迹 <d3a
audit work 审计工作 8H{9
audit working paper 审计工作底稿 ]~'pYOB
audited financial statement 审计会计报表,已审计财务报表 <IQ}j^u-F
Auditing Guidelines (the~) 审计规范指南 ].x`Fq3
auditing standards 审计准则 l`E KL2n
audit-oriented working paper (审计)业务类工作底稿 n_t.l<V
authorisation 授权 $4>x4*
authorisation of transaction 交易的授权 $w! v
availability 可获得性 YM +4:P2
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balance 余额;差额;平衡 NKu*kL}W=
balance sheet 资产负债表 @9h6D<?
bank 银行 ;#dzw!+Y
bank account 银行账户,银行户头 +2^Mz&I@b
bank statement 银行对账单 BHIC6i%
barter transaction 易货交易,以物换物交易 (!diPwcv
basis of audit 审计依据 !4fT<V(
basis of preparation (会计报表的)编制基础 HVM(LHm=:
book of account 账目,账簿 A!_yZ|)$T
borrowing 借款,贷款,借债 (L7%
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branch 分支,分支机构,分店 BGL-lJrG
brought forward (账户余额等的)承上年,承上期,承上页 #}nDX4jI
budget 预算 Wg=4`&F^
building 建筑物;大楼 bqm%@*fZo
business conditions 业务情况,经营情况 G\H |\i
business licence (企业等的)营业执照 Jn
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business relation 业务关系 XbW 1`PH
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