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 l+# l\q%l
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审计词汇英汉对照 BI9~%dm
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ability to continue as a going concern 持续经营能力 $|0_[~0-n
acceptability 可接受性,可接受程度 G01 J1Ll}
acceptable level of detection risk 检查风险的可接受水平 n<Vq@=9AE
acceptance of engagement 接受委托 '2`M
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accepting the engagement for the first time 首次接受委托 [Yt!uhww
access to asset 对资产的接触 Z7 \gj`
according to 根据,依据,依照 53y,eLf
account balance 账户余额 F_8<
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account for 对……进行会计处理,核算;解释 ?sF<L/P0
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accounting 会计,会计学 #ma#oWqF }
accounting advisory serve 会计咨询服务 \5g7_3,3W
accounting firm 会计师事务所 I%dFVt@
accounting information 会计信息,会计资料 V*an0@
accounting period 会计期间 *Q=3
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accounting policies 会计政策 ?Bg<74
accounting professional bodies 会计职业组织,会计职业团体 U}9B
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accounting records 会计记录 ^4jIT1
accounting responsibility 会计责任 We^!(G
accounting service 会计服务 z$'_ =9yZ
accounting standards 会计准则 " oWiQ{\IP
Accounting Standards for Business Enterprises 企业会计准则 O0`k6$=6r
accounting system 会计系统 kbij Zj{
accounting treatment 会计处理 P38D-fLq
accuracy 准确性,精确性 %lL^[`AR
additional audit procedures 追加审计程序 AEjkqG4qv
addressee 收件人,收信人 [Xy^M3
Administration of State-owned Assets (the~) 国有资产管理局 Q~/TqG
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administrative laws and regulations 行政法规 eURy]
adverse impact 不利影响,负面影响 FScE3~R
adverse opinion 反对意见 g[P.lpi{U
advisory group 咨询组,顾问组 UNc!6Q-.
agency fee 代理费,代理费用 $6p_`LD0
aggregate 总计,合计为…… 7nh,j <~;2
alternation of document and record 变造文件和记录 99T_y`df
alternative audit procedures 替代审计程序,备选审计程序 _O!)aD
amend 修改,修订 q%HT)^F9oO
amortisation 摊销 ym,
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analytical capacity 分析能力 p h[
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analytical procedures 分析性程序 &
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annual financial statements 年度会计报表,年度财务报表 <OG rC .k}
appendix 附录,附表 Q}G'=Q]Juz
applicable 适用的 Nr.maucny
applicable laws and regulations 适用的法规
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application systems 应用系统 Y6(I
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apply consistently 一贯地执行,一贯地实施 !P*1^8b`f
appropriate 适当的,合适的; mp2J|!Lx
征用,挪用 vRm.#+Td
appropriate authorization 适当的授权 j~+<~2%c
appropriateness of audit evidence 审计证据的适当性 Lb# e
approval 批准,核准 @^Tof5?F?
assertion (会计报表上的)认定;确认 {3RY4HVT?
assessed level of control risk 对控制风险的评估,控制风险的评估水平 FU-YI"
asset 资产,财产 H ]BH
asset restructuring 资产重组 k(Z+(Y'{q~
assignment of duties 职责的划分 )wU.|9o]M
assistant 助理,助理人员 x,W)qv
associated company 联属公司,联营公司 *Vk%"rwaG
association 联合,结合;协会,社团 p"9a`/
assumption 假设,假定
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at a given date 在某一特定时日 TV$Pl[m
attestation 鉴证,公证 8nOMyNpy~M
attestation service 鉴证服务 cnm&oC 6
audit adjustment 审计调整 :[#g_*G@p
audit areas 审计领域 }kg?A oo
audit conclusion 审计结论 S4RvWTtQV
audit effectiveness 审计效果 Eq>3|(UT
audit efficiency 审计效率 hX#s3)87
audit engagement letter 审计业务约定书 t7 |uZHKK
audit evidence 审计证据 ,#G>&
audit fee 审计费 w*.q t<rH)
audit files 审计档案 k/+-Tq;
audit findings 审计中发现的事项 HJl$v#]#+
audit implementation stage 审计实施阶段 19od#
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audit mark 审计标识 QG\lXY,
audit materiality 审计重要性 }V.Wp6"S
audit method 审计方法 [t55Kz*cD
audit objective 审计目标,审计目的 YxH"*)N
audit of financial statements 会计报表审计,财务报表审计 ~.qzQ_O/
audit opinion 审计意见 /s.O3x._'
audit period 被审计期间,被审计年度 $x&@!/&|pv
audit plan 审计计划 uPk`9c
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audit planning 编制审计计划,制定审计计划,审计计划 9g3J{pKcZ
audit planning stage 审计计划阶段 J{$+\
audit procedure 审计程序 [u[`!L=
audit programme 审计程序表,具体审计计划 6
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audit report 审计报告 @vWC "W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *0ZL@Kw
audit report with a qualified opinion 有保留意见的审计报告 \-kX-Tq
audit report with an adverse opinion 否定意见的审计报告 =PXQX(_
audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 &0*l=!:G^
audit responsibility 审计责任 @
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audit results 审计结果 D*+uH;ws
audit risk 审计风险 %=x|.e@J
audit sampling 审计抽样 iTgGf
audit sampling techniques 审计抽样方法,审计抽样技术 z)Xf6&
audit strategies 审计策略 )'8DK$.
audit summary 审计总结,审计小结 TQm x$
audit team 审计小组 ?29zcuRaru
audit test 审计测试 }IvJIr
audit trail 审计轨迹 xz#;F ,`ZR
audit work 审计工作 zAEq)9Y"l'
audit working paper 审计工作底稿 ,]@
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audited financial statement 审计会计报表,已审计财务报表 $,ev <4I&
Auditing Guidelines (the~) 审计规范指南 }B2H)dG^K
auditing standards 审计准则 4fBgmL
audit-oriented working paper (审计)业务类工作底稿 _+0l+a*D
authorisation 授权 GSg|Gz""J0
authorisation of transaction 交易的授权 iMRb`
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availability 可获得性 87%t=X
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balance 余额;差额;平衡 xN
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balance sheet 资产负债表 >E^?<}E~.
bank 银行 K7}EL|Kx
bank account 银行账户,银行户头 \3dMA_5
bank statement 银行对账单 A+%oE
barter transaction 易货交易,以物换物交易 ul~>eZ
basis of audit 审计依据 hGi"=Oud2
basis of preparation (会计报表的)编制基础 2<}^m/}
book of account 账目,账簿 Q&:%U
borrowing 借款,贷款,借债 TkhbnO g6
branch 分支,分支机构,分店 B]dHMLzl
brought forward (账户余额等的)承上年,承上期,承上页 kzr9-$eb
budget 预算 :)}iWKAse
building 建筑物;大楼 ,c"_X8Fkx$
business conditions 业务情况,经营情况 k$kq|
business licence (企业等的)营业执照 {snLiCl
business relation 业务关系 N'R^S98x
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