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 j"9bt GX
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ability to continue as a going concern 持续经营能力 >A;Mf*E
acceptability 可接受性,可接受程度 sjvlnnO
acceptable level of detection risk 检查风险的可接受水平 -uHD|
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acceptance of engagement 接受委托 {.K>9#^m
accepting the engagement for the first time 首次接受委托 GBFYa6\4sT
access to asset 对资产的接触 Q
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according to 根据,依据,依照 (:4N#p
account balance 账户余额 nm_]2z O
account for 对……进行会计处理,核算;解释 ,|<2wn#q
accounting 会计,会计学 rzsb(
accounting advisory serve 会计咨询服务 #H fvY}[o
accounting firm 会计师事务所 3pl/kT.\
accounting information 会计信息,会计资料 6-c3v
accounting period 会计期间 \!Cix}}1
accounting policies 会计政策 %O#) =M~
accounting professional bodies 会计职业组织,会计职业团体 vd6Y'Zk|F6
accounting records 会计记录 *$1M=$
accounting responsibility 会计责任 0&mOu #l
accounting service 会计服务 6sJN@dFA
accounting standards 会计准则 4Z12Z@ A#7
Accounting Standards for Business Enterprises 企业会计准则 B"ZW.jMaI
accounting system 会计系统 GsA/pXx
accounting treatment 会计处理 L<'3O),}
accuracy 准确性,精确性 7O^ySy"l
additional audit procedures 追加审计程序 p%pM3<p
addressee 收件人,收信人 ^I*</w8
Administration of State-owned Assets (the~) 国有资产管理局 F[BJhN*]a
administrative laws and regulations 行政法规 }OZp[V
adverse impact 不利影响,负面影响 .'k]]2%ILp
adverse opinion 反对意见 MF)Xc\}0p
advisory group 咨询组,顾问组 ~za=yZo7(
agency fee 代理费,代理费用 `z=U-v'H)D
aggregate 总计,合计为…… sEP-jEuwG
alternation of document and record 变造文件和记录 kscZ
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alternative audit procedures 替代审计程序,备选审计程序 bi;?)7p&ZY
amend 修改,修订 KCu @5`p
amortisation 摊销 ;jS
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analytical capacity 分析能力 N3nFE:`u]
analytical procedures 分析性程序 , 7&`V=C
annual financial statements 年度会计报表,年度财务报表 ?f<JwF<
appendix 附录,附表 1BO$xq
applicable 适用的
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applicable laws and regulations 适用的法规
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application systems 应用系统 :iqFC >D
apply consistently 一贯地执行,一贯地实施 Y /$`vgqs
appropriate 适当的,合适的; (ZH5/VKp
征用,挪用 qkVGa%^
appropriate authorization 适当的授权 "uf*?m3
appropriateness of audit evidence 审计证据的适当性 6bF?2 OC
approval 批准,核准 $fES06%
assertion (会计报表上的)认定;确认 qDHiyg^u
assessed level of control risk 对控制风险的评估,控制风险的评估水平 o8Vtxnkg
asset 资产,财产 cVya~ *
asset restructuring 资产重组 K(@QKRZ7[
assignment of duties 职责的划分 ^K*uP^B=
assistant 助理,助理人员 |W4
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associated company 联属公司,联营公司 feU]a5%XZ
association 联合,结合;协会,社团 "h?;)Ye
assumption 假设,假定 29]-s Utqv
at a given date 在某一特定时日 XHU&ix{Od
attestation 鉴证,公证 =%P'?(o|
attestation service 鉴证服务 e&%m[:W:<
audit adjustment 审计调整 y"q7Gx*^j
audit areas 审计领域
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audit conclusion 审计结论 Rj6:.KEJ
audit effectiveness 审计效果 8fA9yQ8
audit efficiency 审计效率 $.{CA-~%[
audit engagement letter 审计业务约定书 v0hr ~1
audit evidence 审计证据 /^ *GoB
audit fee 审计费 5(e?,B }
audit files 审计档案 $Lg%CY
audit findings 审计中发现的事项 {];4
audit implementation stage 审计实施阶段 %. ^8&4$+
audit mark 审计标识 0s )B~
audit materiality 审计重要性 EXn$ [K;
audit method 审计方法 cfI5KLG~#
audit objective 审计目标,审计目的 N'hj
audit of financial statements 会计报表审计,财务报表审计 Zkl:^!*
audit opinion 审计意见 ]yu,YZ@
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audit period 被审计期间,被审计年度 'A@[a_
audit plan 审计计划 xHEkmL`)4
audit planning 编制审计计划,制定审计计划,审计计划 obWBX'
audit planning stage 审计计划阶段 d.y2`wT
audit procedure 审计程序 6ExUNp @U>
audit programme 审计程序表,具体审计计划 9`{[J['V
audit report 审计报告 sX53(|?*
audit report with a disclaimer of opinion 拒绝表示意见审计报告 G#n99X@-
audit report with a qualified opinion 有保留意见的审计报告 XP'Mv_!Z
audit report with an adverse opinion 否定意见的审计报告 aIaydu+ \
audit report with dual dates 双重日期审计报告 }gi>Z
audit reporting stage 审计报告阶段 =w&%29BYq
audit responsibility 审计责任 ,Yhy7w
audit results 审计结果 bh=d'9B@&J
audit risk 审计风险 .&2p Z
audit sampling 审计抽样 wqDRFZ1*P
audit sampling techniques 审计抽样方法,审计抽样技术 EFeG[bxM
audit strategies 审计策略 !fdni}f)
audit summary 审计总结,审计小结 qmUq9bV
audit team 审计小组 }D.?O,ue
audit test 审计测试 wP3PI.g-g
audit trail 审计轨迹 AfvTStwr
audit work 审计工作 ]*a)'k_@[
audit working paper 审计工作底稿 .K^'Q|?
audited financial statement 审计会计报表,已审计财务报表 A?Jm59{w
Auditing Guidelines (the~) 审计规范指南 'N,3]So
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auditing standards 审计准则 :6LOb f\01
audit-oriented working paper (审计)业务类工作底稿 Y1AbG1n|
authorisation 授权 Ne/jvWWN
authorisation of transaction 交易的授权 nut;ohIh
availability 可获得性 %
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balance 余额;差额;平衡 %kD WUJ
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balance sheet 资产负债表 KmV#%
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bank 银行 #m
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bank account 银行账户,银行户头
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bank statement 银行对账单 l1`Zp9I
barter transaction 易货交易,以物换物交易 9\TvX!)h
basis of audit 审计依据 'nt
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basis of preparation (会计报表的)编制基础 Mr:*
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book of account 账目,账簿 |w[}\#2
borrowing 借款,贷款,借债 y5?T`ts,#
branch 分支,分支机构,分店 (]j*)~=V
brought forward (账户余额等的)承上年,承上期,承上页 hXS'*vO"
budget 预算 S}e*~^1J
building 建筑物;大楼 '.~vN L+
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business conditions 业务情况,经营情况 ;3\Fb3d
business licence (企业等的)营业执照 !_<. 6ja
business relation 业务关系 9In&vF7$
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