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 Ur`Ri?
;
E Z$8|
审计词汇英汉对照 P+!j[X^
(,~gY=E+
A H"8fnN=xB
Zi47)8
rt r0 d
ability to continue as a going concern 持续经营能力 5a1)`2V2M
acceptability 可接受性，可接受程度 Vk
Cv`E
acceptable level of detection risk 检查风险的可接受水平 nlaJ
acceptance of engagement 接受委托 G<9UL*HU
accepting the engagement for the first time 首次接受委托 trL:qD+{(
access to asset 对资产的接触 \M>}-j`v
according to 根据，依据，依照 =}txcA+
account balance 账户余额 ^v. ~FFK
account for 对……进行会计处理，核算；解释 #gbJ $1s
accounting 会计，会计学 g3@Qn?(j!
accounting advisory serve 会计咨询服务 o*7`r ~
accounting firm 会计师事务所
B d$i%.r
accounting information 会计信息，会计资料 W)^0~[
`i
accounting period 会计期间 _w8iPL5:
accounting policies 会计政策 j_ dCy
accounting professional bodies 会计职业组织，会计职业团体 S Xn\k;F<
accounting records 会计记录 .Ua|KKK C
accounting responsibility 会计责任 n gA&PU
accounting service 会计服务 ml $" C
accounting standards 会计准则 Td%[ -
Accounting Standards for Business Enterprises 企业会计准则 J%c4-'l
accounting system 会计系统 t(FI Bf3
accounting treatment 会计处理 Pl4$`Qw#y
accuracy 准确性，精确性
{f;]
additional audit procedures 追加审计程序 i;!#:JX
addressee 收件人，收信人 k^-HY[Q9
Administration of State-owned Assets (the～) 国有资产管理局 q~9Y &>D
administrative laws and regulations 行政法规 Y# Pl)sRr
adverse impact 不利影响，负面影响 )N!-g47o%#
adverse opinion 反对意见 < igsO
advisory group 咨询组，顾问组 _JZS;8WYR
agency fee 代理费，代理费用 <4Z;a2l}U
aggregate 总计，合计为…… Y@'ug N|[C
alternation of document and record 变造文件和记录 N0EJHS,>e
alternative audit procedures 替代审计程序，备选审计程序 |V#h
"s
amend 修改，修订 bgs2~50
amortisation 摊销 4$D:<8B
analytical capacity 分析能力 gZQ,br*
analytical procedures 分析性程序 |` gSk v
annual financial statements 年度会计报表，年度财务报表 hawE2k0p(
appendix 附录，附表
V_*T Y6
applicable 适用的 X!r9
applicable laws and regulations 适用的法规 7XLz Ewa
application systems 应用系统 _U<sz{6
apply consistently 一贯地执行，一贯地实施 *G) =6\
appropriate 适当的，合适的； zRDBl02v$T
征用，挪用 0^htwec!
appropriate authorization 适当的授权 NWCJ|
appropriateness of audit evidence 审计证据的适当性 vr#_pu)f4
approval 批准，核准 l
TOO`g
assertion (会计报表上的)认定；确认 m:@-]U@ 6
assessed level of control risk 对控制风险的评估，控制风险的评估水平 k[3J5 4`g1
asset 资产，财产 VY }?Nb<&
asset restructuring 资产重组 8':^tMd
assignment of duties 职责的划分 ,1 +AfI
assistant 助理，助理人员 u'"VbW3u n
associated company 联属公司，联营公司 p7y8/m\6
association 联合，结合；协会，社团 J6 }J /
assumption 假设，假定 S0+nQM%
at a given date 在某一特定时日 NbyVBl0=
attestation 鉴证，公证 w+<`>
attestation service 鉴证服务 G5~ Jp#uA
audit adjustment 审计调整 )LE SdX
audit areas 审计领域 iYE:o{
audit conclusion 审计结论 r@;n \
audit effectiveness 审计效果 C FqteY"
audit efficiency 审计效率 ^VCgc>x;
audit engagement letter 审计业务约定书 78't"2>
audit evidence 审计证据 G2Zr
(b')
audit fee 审计费 ]<\Ft H
audit files 审计档案 D,Ft*(|T
audit findings 审计中发现的事项 jcNY W_G
audit implementation stage 审计实施阶段 #P8R
audit mark 审计标识 }lZfZ?oAz
audit materiality 审计重要性 d\Q~L 3x
audit method 审计方法 *^]Hqf(`
audit objective 审计目标，审计目的 bnS"@^M
audit of financial statements 会计报表审计，财务报表审计 +c@s
audit opinion 审计意见 -z"=d<@
audit period 被审计期间，被审计年度 Vo*38c2
audit plan 审计计划 Na8%TT>
audit planning 编制审计计划，制定审计计划，审计计划 =m{] Xep
audit planning stage 审计计划阶段 MH;5gC@
`
audit procedure 审计程序 lFMQT
;
audit programme 审计程序表，具体审计计划 R~nbJx$
audit report 审计报告 #Fx$x#Gc@y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |> mx*G
audit report with a qualified opinion 有保留意见的审计报告 |7G +O+j
audit report with an adverse opinion 否定意见的审计报告 WJ)( *1
audit report with dual dates 双重日期审计报告 rv/O^aL`Y
audit reporting stage 审计报告阶段
tz{W69k+
audit responsibility 审计责任 tE"aNA#=
audit results 审计结果 @"[xX}xK;
audit risk 审计风险 04eE\%?
audit sampling 审计抽样 qi !Nv$e
audit sampling techniques 审计抽样方法，审计抽样技术 7}+U;0,)
audit strategies 审计策略 &m
@~R |
audit summary 审计总结，审计小结 h`X>b/V
audit team 审计小组 \-A=??@H
audit test 审计测试 ~V,~' W
audit trail 审计轨迹 Er; @nOyD
audit work 审计工作 !KiN} p
audit working paper 审计工作底稿 SM3Q29XIw
audited financial statement 审计会计报表，已审计财务报表 V-Ebi^gz5W
Auditing Guidelines (the～) 审计规范指南 7v9l+OX,6
auditing standards 审计准则 [
d+f#\ut
audit-oriented working paper (审计)业务类工作底稿 N5$IV
z }
authorisation 授权 {Vy2uow0
authorisation of transaction 交易的授权 VFUuG3p)
availability 可获得性 |)4Fe/!cJ
B H=2sT +S p
balance 余额；差额；平衡 dW
hU
o\>=
balance sheet 资产负债表 <w@z iUr
bank 银行 j*u c$hC"
bank account 银行账户，银行户头 P GTi-o}
bank statement 银行对账单 bB01aiUw@l
barter transaction 易货交易，以物换物交易 0
t. '?=
basis of audit 审计依据 .L;M-`^
basis of preparation (会计报表的)编制基础 cuenDw=eC
book of account 账目，账簿 +:@lde]/p
borrowing 借款，贷款，借债 q/I':a[1
branch 分支，分支机构，分店 F' eV%g
brought forward (账户余额等的)承上年，承上期，承上页 &P
J&XTR
budget 预算 W(
O)J$j
building 建筑物；大楼 Uy8r
!9O
business conditions 业务情况，经营情况 [l;9](\8O
business licence (企业等的)营业执照 i9KQpWG:
business relation 业务关系 u=ep nz:<
^Fmp"[q
