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 GF d~..$
W70J2
审计词汇英汉对照 JJJlgr]#
/VB n
A sX
m8KV
(,$ H!qKy
!%b.k6%>w
ability to continue as a going concern 持续经营能力 AD$k`Cj
acceptability 可接受性，可接受程度 Iw(2D(se
acceptable level of detection risk 检查风险的可接受水平 3vTX2e.w
acceptance of engagement 接受委托 |0:&d w?*!
accepting the engagement for the first time 首次接受委托 .m_yx{F Z=
access to asset 对资产的接触 gzq x{ ]
according to 根据，依据，依照 |@pJ]
account balance 账户余额 >xu}eWSz
account for 对……进行会计处理，核算；解释 J0xOB;rd
accounting 会计，会计学 3f9J! B`n
accounting advisory serve 会计咨询服务 k]FP1\Y
accounting firm 会计师事务所 #iD5&
klo\
accounting information 会计信息，会计资料 iyNyj44
H
accounting period 会计期间 5^'PjtW6
accounting policies 会计政策 v|acKux=t
accounting professional bodies 会计职业组织，会计职业团体 9u<4Q_I`
accounting records 会计记录 %0 (,f
accounting responsibility 会计责任 /zZ$<mVG
accounting service 会计服务 .um]1_= \
accounting standards 会计准则 5_";EED
Accounting Standards for Business Enterprises 企业会计准则 {`fhcEC
accounting system 会计系统 sxM
0 c
accounting treatment 会计处理 v
P8.{$
accuracy 准确性，精确性 #mY*H^jI]~
additional audit procedures 追加审计程序 g2%&/zq/
addressee 收件人，收信人 #I[tsly}
Administration of State-owned Assets (the～) 国有资产管理局 ^G'8!!ys
administrative laws and regulations 行政法规 7M#2T
ze}
adverse impact 不利影响，负面影响 b*=eMc
d
adverse opinion 反对意见 B:q H7`s
advisory group 咨询组，顾问组 ?,
e7v.b
agency fee 代理费，代理费用 *IWO ,!
aggregate 总计，合计为…… Z#.J>_u
)
alternation of document and record 变造文件和记录 ,aS6|~ac4
alternative audit procedures 替代审计程序，备选审计程序 4eapR|#T
amend 修改，修订 K FV&Dt}<
amortisation 摊销 +@D [%l|
analytical capacity 分析能力 {M: Fsay>p
analytical procedures 分析性程序 ?H8w/{J
annual financial statements 年度会计报表，年度财务报表 NN1d?cOn
appendix 附录，附表 J$6tCF D
applicable 适用的 j>X M+>
applicable laws and regulations 适用的法规 HHu|X`tc
application systems 应用系统 #
JHicx\8l
apply consistently 一贯地执行，一贯地实施 kQ4-W9u
appropriate 适当的，合适的； 3~H_UGw
征用，挪用 0eq="|n^|
appropriate authorization 适当的授权 xZAc~~9tD
appropriateness of audit evidence 审计证据的适当性 B$A`-
approval 批准，核准 ]~~PD?jh
assertion (会计报表上的)认定；确认 A-<\?13uW
assessed level of control risk 对控制风险的评估，控制风险的评估水平 1iBOf8
asset 资产，财产 7z!|sPW](b
asset restructuring 资产重组 hX4 & B
assignment of duties 职责的划分 @8X)hpHf
assistant 助理，助理人员 )70-q yA
associated company 联属公司，联营公司 > ?s
[g)np
association 联合，结合；协会，社团 fiA_6
assumption 假设，假定 u 0KVp6`
at a given date 在某一特定时日 '5zolp%St
attestation 鉴证，公证 PR?Ls{}p\
attestation service 鉴证服务 GkqKIs
audit adjustment 审计调整 4:<74B
audit areas 审计领域 ("UcjB^62
audit conclusion 审计结论 1HY
rJb,d
audit effectiveness 审计效果 8Wx
>,$k
audit efficiency 审计效率 @ , 0W(
audit engagement letter 审计业务约定书 _r+2o-ZR
audit evidence 审计证据 fT1 /@
audit fee 审计费 JK: i-
audit files 审计档案 _j t>%v4}4
audit findings 审计中发现的事项
B|E4(,]^
audit implementation stage 审计实施阶段 Xy[ O
audit mark 审计标识 !v(j#N< m
audit materiality 审计重要性 b^b@W^\hn
audit method 审计方法 @q0\oG4L
audit objective 审计目标，审计目的 M qq/k J
audit of financial statements 会计报表审计，财务报表审计 b
'p0T1K(
audit opinion 审计意见 )P
audit period 被审计期间，被审计年度 b*w iz d
audit plan 审计计划 ~/LO @
audit planning 编制审计计划，制定审计计划，审计计划 kG
m-jh
audit planning stage 审计计划阶段 TZ8:3ti
audit procedure 审计程序 iX4?5yz~<
audit programme 审计程序表，具体审计计划 ? pq#|PI)
audit report 审计报告 >t_5( K4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;]AJ_h(<`
audit report with a qualified opinion 有保留意见的审计报告 {RFpTh7f:
audit report with an adverse opinion 否定意见的审计报告 =\mAvVe
audit report with dual dates 双重日期审计报告 gZbC[L
audit reporting stage 审计报告阶段 W@<(WI3
audit responsibility 审计责任 "w3#2q&
audit results 审计结果 R7%'
v Zk
audit risk 审计风险 `)e5p K
audit sampling 审计抽样 ,e\' Y!'
audit sampling techniques 审计抽样方法，审计抽样技术 OxGKtnAjf
audit strategies 审计策略 )/VhkSXbG!
audit summary 审计总结，审计小结 =+24jHs
audit team 审计小组 ;"/[gFD5u
audit test 审计测试 k=D_ 9_
audit trail 审计轨迹 4 cC
audit work 审计工作 [JI>e;l
C:
audit working paper 审计工作底稿 t){})nZ/4
audited financial statement 审计会计报表，已审计财务报表 t5
:4'%|
Auditing Guidelines (the～) 审计规范指南 c:QZ(8d]L
auditing standards 审计准则 rqJ'm?>c r
audit-oriented working paper (审计)业务类工作底稿 WE;QEA /
authorisation 授权 >2Z0XEe
authorisation of transaction 交易的授权 -Zs.4@ GH
availability 可获得性 UQZ<sp4v;
B !EO*xxQ
balance 余额；差额；平衡 SMX70T!'9
balance sheet 资产负债表 B" ,5"'id
bank 银行 HLM cOuj
bank account 银行账户，银行户头 7 wKN
bank statement 银行对账单 uL!QeY>k\
barter transaction 易货交易，以物换物交易 byALM
basis of audit 审计依据 1+wmR4o
basis of preparation (会计报表的)编制基础 _:(RkS!x
book of account 账目，账簿 >uHU3<2&
borrowing 借款，贷款，借债 ) -yJK mV
branch 分支，分支机构，分店 k:1p:&*m
brought forward (账户余额等的)承上年，承上期，承上页 7 YS 'Tf
budget 预算 z$#q'
+$
building 建筑物；大楼 3$<u3Zi6
business conditions 业务情况，经营情况 S$O+p&!X
business licence (企业等的)营业执照 }_,\yC9F
business relation 业务关系 uY 6]rt_#a
wm1`<r^
M.
