A *`T&Dlt'8
7+4"+CA
ability to continue as a going concern 持续经营能力 c\MDOD%9
D7/Bp4I#o
acceptability 可接受性,可接受程度 dC#\ut%l
;(6lN<iU
acceptable level of detection risk 检查风险的可接受水平 4'&BpFDUb
" SqKS,J
acceptance of engagement 接受委托 l&xD3u^G
Un{ln*AR\
accepting the engagement for the first time 首次接受委托 0u2uYiE-l
+Ob#3PRy
access to asset 对资产的接触 u_=y,~s
~W{h-z%q
according to 根据,依据,依照 caD;V(
*PU,Rc()6
account balance 账户余额 :exuTn
Q@VnJ,
account for 对……进行会计处理,核算;解释 X(28xbd|
Q}]kw}b
accounting 会计,会计学 'fFdqsXr
rxeX
z<
accounting advisory serve 会计咨询服务 ZY$@_DOB}
$VIq)s2az|
accounting firm 会计师事务所 #!# X3j
@$Kq<P
accounting information 会计信息,会计资料 )m;qv'=!
Fxx2vTV4ag
accounting period 会计期间 :=v{inN
?Zp!AV
accounting policies 会计政策 UyKG$6F?3
Nj&%xe>].
accounting professional bodies 会计职业组织,会计职业团体 [qMdOY%jx
ER1mA:8>E
accounting records 会计记录 >I~z7JS
){6)?[G
accounting responsibility 会计责任 WVK-dBU
8;&S9'ci
accounting service 会计服务 l0xFt
~l
Go7hDmu
accounting standards 会计准则 w*}yw"gP*0
K(f
LqXE%
Accounting Standards for Business Enterprises 企业会计准则 cY'To<v
Jd"s~n<>K
accounting system 会计系统 q'@Ei4
~U6YN_
W
accounting treatment 会计处理 YKOO(?lv
NVWeJ+w
accuracy 准确性,精确性 \+Ln~\Sv
>=:T
ZU
additional audit procedures 追加审计程序 t|V0x3X
HG%Z
"d
addressee 收件人,收信人 +E/y ~s
y:d{jG^
Administration of State-owned Assets (the~) 国有资产管理局 HRB[GP+
H2;X
administrative laws and regulations 行政法规 S:q$?$
'9s5OTkN ;
adverse impact 不利影响,负面影响
w\w(U
xY\0zQ
adverse opinion 反对意见 ]"F5;p;y
2 -Xdoxw
advisory group 咨询组,顾问组 |Ps% M|8~
BI2; ex
agency fee 代理费,代理费用 RKZ6}q1n
|>2FRPK
aggregate 总计,合计为…… Zj*\"Ol
; |L
<:x/
alternation of document and record 变造文件和记录 WKmbNvN^
hXn3,3f3oZ
alternative audit procedures 替代审计程序,备选审计程序 >^$2f&z
FJNF%a)x2I
amend 修改,修订 PXzT6)
@
O>&5gB1u
amortisation 摊销 ]XA4;7
3= -pG
analytical capacity 分析能力 '9?;"=6(
O7t(,uox3y
analytical procedures 分析性程序 ~u87H?
(k`{*!:1a
annual financial statements 年度会计报表,年度财务报表 N]N4^
A'
U__(;
/1;
appendix 附录,附表 Ad$n4Ze
HKO739&n}
applicable 适用的 CO?Xt+1hR
gNpJ24QK
applicable laws and regulations 适用的法规 #~L h#
c+dg_*^
application systems 应用系统 _qXa=|}V.
kJQ#Wz|z]
apply consistently 一贯地执行,一贯地实施 ?=;qK{)37
17.x0gW,
appropriate 适当的,合适的; SC &~s$P;
<spZ! #o
appropriate authorization 适当的授权 Yw;D:Y(
Q@@v1G\
appropriateness of audit evidence 审计证据的适当性 oslJC$cy'
xI*#(!x"G
approval 批准,核准 !0,Mp@ j/
h*B|fy4K9U
assertion (会计报表上的)认定;确认 ULH0'@BJ
ul f2vD
assessed level of control risk 对控制风险的评估,控制风险的评估水平 8>WVodv
`Y=WMNy
asset 资产,财产
j2l55@
X+k}2HvNG
asset restructuring 资产重组 7OCwG~_^
9@ 16w
assignment of duties 职责的划分 '3IC*o"
+;}#B~:
assistant 助理,助理人员 {<>K]P~wD
X|D!VX>#!
associated company 联属公司,联营公司 JwnQ0
e
&k7;DO
association 联合,结合;协会,社团 COzyG.R.
fFvF\
assumption 假设,假定 '_k+
WH&
%M|,b!eF
at a given date 在某一特定时日 )u]9193
R"MRnr_4K
attestation 鉴证,公证 :,b
iyJt
so$(_W3E,
attestation service 鉴证服务 *+'2?*
"P-lSF?T
audit adjustment 审计调整 qn1255fB
*'Y@3vKE
audit areas 审计领域 hI?sOR!
UO*Ymj
1
audit conclusion 审计结论 +
b$=[nfG
Uo12gIX
audit effectiveness 审计效果 h7*W*Bd
,#d? _?/:O
audit efficiency 审计效率 ofY
lR|
l
{jmlT
audit engagement letter 审计业务约定书 1i:|3PA~
4'4\,o
audit evidence 审计证据 G0u LmW70
Ofm%:}LV
audit fee 审计费 Z[\O=1E,
:l7U>~ o
audit files 审计档案 I):!`R.,
joKIrS0y
audit findings 审计中发现的事项 Y)N-V
]5L
6hZ@;Q=b
audit implementation stage 审计实施阶段 \I"Z2N>^z
-/{4Jf Wf
audit mark 审计标识 y2]-&]&
t5)+&I2
audit materiality 审计重要性 oI)GKA_Ng7
LK6; ?m
audit method 审计方法 .<tquswg
o?1
;<gs
audit objective 审计目标,审计目的 I$E.s*B9
F":r4`5D"K
audit of financial statements 会计报表审计,财务报表审计 X#3et'
1+-_s
audit opinion 审计意见 O+}qQNe<
5JEbe
audit period 被审计期间,被审计年度 fwK}/0%
!T](Udf
audit plan 审计计划 pV4Whq$
3^s/bm$g
audit planning 编制审计计划,制定审计计划,审计计划 "qc
6=:y}
5_XV
%-wM
audit planning stage 审计计划阶段 &Tl
0Pf
Y"-^%@|p
audit procedure 审计程序 +f*OliMD
/Uo
y/}!
audit programme 审计程序表,具体审计计划 K\XH4kic
;<G=M2
audit report 审计报告 F(na{<g};
>#,G}xf
audit report with a disclaimer of opinion 拒绝表示意见审计报告 v1a
6?-
~"UV]Udn
audit report with a qualified opinion 有保留意见的审计报告 Qs9gTBS;
DjSbyXvrg
audit report with an adverse opinion 否定意见的审计报告 P!"&%d
.U T@p
audit report with dual dates 双重日期审计报告 4C}bJzZ
pb#?l6x$+
audit reporting stage 审计报告阶段 @as"JAN
>A@Y$.
audit responsibility 审计责任 D#&q&6P{
gJ2>(k03y
audit results 审计结果 71vkyn@"
5)
-~mWy
audit risk 审计风险 ;FZ@:%qDm
ox+ 3U
audit sampling 审计抽样 Gs3LB/8?
:1Q!$ m
audit sampling techniques 审计抽样方法,审计抽样技术 YZ%Hu)
i hh/sPi
audit strategies 审计策略 6xD#?
K_K5'2dE
audit summary 审计总结,审计小结 <{~6}6o
F <hJp,q9
audit team 审计小组 F<!)4>2@
NJNJjdD>
audit test 审计测试 Mi]L]-L
!9xp cQ>
audit trai l 审计轨迹 5Hcf;P7
sg+uBCGB
audit work 审计工作 Qx[t/~
C+|b1/N-
audit working paper 审计工作底稿 cI=(\pC
26xXl|I
audited financial statement 审计会计报表,已审计财务报表 i86>]
[,TkFbDq"J
Auditing Guidelines (the~) 审计规范指南 ar:+;.n
To?W?s
auditing standards 审计准则 3>Y6)
F^hBtfz
audit-oriented working paper (审计)业务类工作底稿 U#3J0+!
;\p KDPr
authorisation 授权 ~i`>adJ:
_Gu-
uuy
authorisation of transaction 交易的授权 92^w8Z.
B, 9w0
availability 可获得性 U^Xm)lL
b!)<-|IK
B 9'r:~O
y~75r\"R
balance 余额;差额;平衡 4._(|
.w]GWL
balance sheet 资产负债表 < P`u}
8jyG"%WO
bank 银行 +Z85HY{
s>^dxF!+
bank account 银行账户,银行户头 #vry0i
u;`U
*@
bank statement 银行对账单 X,LD
IKi5 v~bE
barter transaction 易货交易,以物换物交易 D:Zy
CxfRVL`7
basis of audit 审计依据 ai
{Sa U
S%Us5`sd
basis of preparation (会计报表的)编制基础 {c
(!;U
CP6LHkM9
book of account 账目,账簿 v'BZs
AZmb!}m+d
borrowing 借款,贷款,借债 9D4NX<_
b?Ki;[+O
branch 分支,分支机构,分店 1|ra&(=)
Z.M,NR
brought forward (账户余额等的)承上年,承上期,承上页 #y%!\1M/:A
~j<+k4I~
budget 预算 I}t#%/'YA
`(3/$%
building 建筑物;大楼 . Z%{'CC
L =8rH5
business conditions 业务情况,经营情况 (<)]sp2
-e8}Pm
"
business licence (企业等的)营业执照 KjQR$-
Ovj^IjG-`
business relation 业务关系 RoyPrO [3