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 nA?`BOe(
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审计词汇英汉对照 p`mS[bxv!
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ability to continue as a going concern 持续经营能力 Mx6@$tQ%
acceptability 可接受性,可接受程度 -|kA)M[
acceptable level of detection risk 检查风险的可接受水平 dI*pDDq#
acceptance of engagement 接受委托 \[BK1J
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accepting the engagement for the first time 首次接受委托 -#0qV:D
access to asset 对资产的接触 QZ4v/Ou
according to 根据,依据,依照 s4G|_==
account balance 账户余额 $iI]MV%=
account for 对……进行会计处理,核算;解释 p%iGc<vHX
accounting 会计,会计学 rW0kA1=E
accounting advisory serve 会计咨询服务 FjK3
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accounting firm 会计师事务所 m*ISa(#(,
accounting information 会计信息,会计资料 >C7r:%
accounting period 会计期间 P.6nA^hXB
accounting policies 会计政策 _ 6O\W%it
accounting professional bodies 会计职业组织,会计职业团体 @L>q(Kg
accounting records 会计记录
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accounting responsibility 会计责任 qgE 73.!`6
accounting service 会计服务 '/`= R
accounting standards 会计准则 UV5Ie!\nm
Accounting Standards for Business Enterprises 企业会计准则 "XB[|#&
accounting system 会计系统 if}-_E<F
accounting treatment 会计处理 pR
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accuracy 准确性,精确性
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additional audit procedures 追加审计程序 L/wD7/ODr
addressee 收件人,收信人 HKF H/eV
Administration of State-owned Assets (the~) 国有资产管理局 J+[_Wd
administrative laws and regulations 行政法规 E8>Rui@9
adverse impact 不利影响,负面影响 Z&ZP"P4
adverse opinion 反对意见 iDMJicW!+F
advisory group 咨询组,顾问组 z)'M k[
agency fee 代理费,代理费用 aT_&x@x
aggregate 总计,合计为…… 9!T[Z/}T
alternation of document and record 变造文件和记录 RD\
alternative audit procedures 替代审计程序,备选审计程序 y(Y!?X I
amend 修改,修订 7+]=-
amortisation 摊销 OTC!wI
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analytical capacity 分析能力 6Pnk5ps }h
analytical procedures 分析性程序 @[5xq
annual financial statements 年度会计报表,年度财务报表 +hn+K1
appendix 附录,附表 ;w:M`#2
applicable 适用的 OTMJ6)n7
applicable laws and regulations 适用的法规 ] x\-$~E
application systems 应用系统 FQT~pfY
apply consistently 一贯地执行,一贯地实施 y|CP;:f;
appropriate 适当的,合适的; f-}[_Y%;
征用,挪用 3mYiQ2
appropriate authorization 适当的授权 :80Z6F.k`
appropriateness of audit evidence 审计证据的适当性 ld3-C55
approval 批准,核准 $"0
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assertion (会计报表上的)认定;确认 |o,8V p
assessed level of control risk 对控制风险的评估,控制风险的评估水平 )_{dWf1
asset 资产,财产 kHXL8k#T
asset restructuring 资产重组 7w
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assignment of duties 职责的划分 XS`M-{f`
assistant 助理,助理人员 f~Fm4>\(
associated company 联属公司,联营公司 7s"<
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association 联合,结合;协会,社团 kjEEuEv
assumption 假设,假定 '6Ay&A3N]
at a given date 在某一特定时日 SxdE?uCUS
attestation 鉴证,公证 "
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attestation service 鉴证服务 i-bJS6
audit adjustment 审计调整 ,stN
audit areas 审计领域 Q
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audit conclusion 审计结论 /3eKN
audit effectiveness 审计效果 $rz=6h
audit efficiency 审计效率 (Q%'N3gk
audit engagement letter 审计业务约定书 b'J'F;zh>
audit evidence 审计证据 ZN!4;
audit fee 审计费 H,+I2tEs
audit files 审计档案 yyv8gH
audit findings 审计中发现的事项 D<8
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audit implementation stage 审计实施阶段 _cy2z
audit mark 审计标识 ~vXaqCX
audit materiality 审计重要性 qtiz a~u
audit method 审计方法 R&
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audit objective 审计目标,审计目的 '3TW [!m
audit of financial statements 会计报表审计,财务报表审计 %6L^ 2
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audit opinion 审计意见 v3}L`dyh3
audit period 被审计期间,被审计年度 vJ\pR~?
audit plan 审计计划 hGd<<\
audit planning 编制审计计划,制定审计计划,审计计划 WA]c=4S
audit planning stage 审计计划阶段 +x_Rfk$fb
audit procedure 审计程序 BhM'@g*
audit programme 审计程序表,具体审计计划 nA
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audit report 审计报告 8'<-
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 }:u~K;O87
audit report with a qualified opinion 有保留意见的审计报告 p!sWYui
audit report with an adverse opinion 否定意见的审计报告 pX&pLaF
audit report with dual dates 双重日期审计报告 *H?!;u=8
audit reporting stage 审计报告阶段 }e2(T
audit responsibility 审计责任 2WtRJi?b|
audit results 审计结果 u}!@ ,/)
audit risk 审计风险 si&S%4(
audit sampling 审计抽样 S/Fkw4%
audit sampling techniques 审计抽样方法,审计抽样技术 k$
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audit strategies 审计策略 8<.C3m
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audit summary 审计总结,审计小结 X5X?&* %{
audit team 审计小组 eFpTW&9n
audit test 审计测试 6&bY} i^K
audit trail 审计轨迹 UNPezHaz
audit work 审计工作 Bn61AFy`
audit working paper 审计工作底稿 9uRFnzJVx
audited financial statement 审计会计报表,已审计财务报表 _Qh
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Auditing Guidelines (the~) 审计规范指南 U
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auditing standards 审计准则 jy giG&H
audit-oriented working paper (审计)业务类工作底稿 slg ]#Dy
authorisation 授权 .A-]_98Z
authorisation of transaction 交易的授权 usEwm,b)
availability 可获得性 w3=%*<
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balance 余额;差额;平衡 ({JHZ6uZ
balance sheet 资产负债表 aYuD>rD
bank 银行 zX0mdx<|<
bank account 银行账户,银行户头 ~4s'0 w^
bank statement 银行对账单 nBHnkbKoy
barter transaction 易货交易,以物换物交易 &VV~%jl;k
basis of audit 审计依据 ZO4*sIw%
basis of preparation (会计报表的)编制基础
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book of account 账目,账簿 0
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borrowing 借款,贷款,借债 %F:)5gT?
branch 分支,分支机构,分店 p/U+
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brought forward (账户余额等的)承上年,承上期,承上页 &v"3*.org@
budget 预算 G:pEE:W[
building 建筑物;大楼 u0#}9UKQ
business conditions 业务情况,经营情况 q EP
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business licence (企业等的)营业执照 Eh =~T9
business relation 业务关系 <{2e#Y
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