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审计词汇英汉对照

  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

  acceptance of engagement  接受委托

  accepting the engagement for the first time  首次接受委托

  access to asset  对资产的接触

  according to  根据,依据,依照

  account balance  账户余额

  account for  对……进行会计处理,核算;解释

  accounting  会计,会计学

  accounting advisory serve  会计咨询服务

  accounting firm  会计师事务所

  accounting information  会计信息,会计资料

  accounting period  会计期间

  accounting policies  会计政策

  accounting professional bodies  会计职业组织,会计职业团体

  accounting records  会计记录

  accounting responsibility  会计责任

  accounting service  会计服务

  accounting standards  会计准则

  Accounting Standards for Business Enterprises  企业会计准则

  accounting system  会计系统

  accounting treatment  会计处理

  accuracy  准确性,精确性

  additional audit procedures  追加审计程序

  addressee  收件人,收信人

  Administration of State-owned Assets (the~)  国有资产管理局

  administrative laws and regulations  行政法规

  adverse impact  不利影响,负面影响

  adverse opinion  反对意见

  advisory group  咨询组,顾问组

  agency fee  代理费,代理费用

  aggregate  总计,合计为……

  alternation of document and record  变造文件和记录

  alternative audit procedures  替代审计程序,备选审计程序

  amend  修改,修订

  amortisation  摊销

  analytical capacity  分析能力

  analytical procedures  分析性程序

  annual financial statements  年度会计报表,年度财务报表

  appendix  附录,附表

  applicable  适用的

  applicable laws and regulations  适用的法规

  application systems  应用系统

  apply consistently  一贯地执行,一贯地实施

  appropriate  适当的,合适的;

  appropriate authorization  适当的授权

  appropriateness of audit evidence  审计证据的适当性

  approval  批准,核准

  assertion  (会计报表上的)认定;确认

  assessed level of control risk  对控制风险的评估,控制风险的评估水平

  asset  资产,财产

  asset restructuring  资产重组

  assignment of duties  职责的划分

  assistant  助理,助理人员

  associated company  联属公司,联营公司

  association  联合,结合;协会,社团

  assumption  假设,假定

  at a given date  在某一特定时日

  attestation  鉴证,公证

  attestation service  鉴证服务

  audit adjustment  审计调整

  audit areas  审计领域

  audit conclusion  审计结论

  audit effectiveness  审计效果

  audit efficiency  审计效率

  audit engagement letter  审计业务约定书

  audit evidence  审计证据

  audit fee  审计费

  audit files  审计档案

  audit findings  审计中发现的事项

  audit implementation stage  审计实施阶段

  audit mark  审计标识

  audit materiality  审计重要性

  audit method  审计方法

  audit objective  审计目标,审计目的

  audit of financial statements  会计报表审计,财务报表审计

  audit opinion  审计意见

  audit period  被审计期间,被审计年度

  audit plan  审计计划

  audit planning  编制审计计划,制定审计计划,审计计划

  audit planning stage  审计计划阶段

  audit procedure  审计程序

  audit programme  审计程序表,具体审计计划

  audit report  审计报告

  audit report with a disclaimer of opinion  拒绝表示意见审计报告

  audit report with a qualified opinion  有保留意见的审计报告

  audit report with an adverse opinion  否定意见的审计报告

  audit report with dual dates  双重日期审计报告

  audit reporting stage  审计报告阶段

  audit responsibility  审计责任

  audit results  审计结果

  audit risk  审计风险

  audit sampling  审计抽样

  audit sampling techniques  审计抽样方法,审计抽样技术

  audit strategies  审计策略

  audit summary  审计总结,审计小结

  audit team  审计小组

  audit test  审计测试

  audit trai l 审计轨迹

  audit work  审计工作

  audit working paper  审计工作底稿

  audited financial statement  审计会计报表,已审计财务报表

  Auditing Guidelines (the~) 审计规范指南

  auditing standards  审计准则

  audit-oriented working paper  (审计)业务类工作底稿

  authorisation  授权

  authorisation of transaction  交易的授权

  availability  可获得性

  B

  balance  余额;差额;平衡

  balance sheet  资产负债表

  bank  银行

  bank account  银行账户,银行户头

  bank statement  银行对账单

  barter transaction  易货交易,以物换物交易

  basis of audit  审计依据

  basis of preparation (会计报表的)编制基础

  book of account  账目,账簿

  borrowing  借款,贷款,借债

  branch  分支,分支机构,分店

  brought forward  (账户余额等的)承上年,承上期,承上页

  budget  预算

  building  建筑物;大楼

  business conditions  业务情况,经营情况

  business licence  (企业等的)营业执照

  business relation  业务关系

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