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 vGCv J*4!
-wsoJh
审计词汇英汉对照 r|_@S[hZg
x5(6U>-Y
A #n7F7X
tEN8S]X
`<Q[ $ z
ability to continue as a going concern 持续经营能力 [n2+`A
acceptability 可接受性，可接受程度 Ke;eI+P[
acceptable level of detection risk 检查风险的可接受水平 g
kM Q=;Nn
acceptance of engagement 接受委托 &- $27
accepting the engagement for the first time 首次接受委托 j|KjQ'9
access to asset 对资产的接触
)ZW[$:wA
according to 根据，依据，依照 n)Z u >
account balance 账户余额 68U fuC
account for 对……进行会计处理，核算；解释 `0_,>Z
accounting 会计，会计学 &RHZ7T
accounting advisory serve 会计咨询服务 Yyr
qO^9m
accounting firm 会计师事务所 $ {h1(ec8
accounting information 会计信息，会计资料 }`$s "Iv@
accounting period 会计期间 ~m'8<B5+
accounting policies 会计政策 T,oZaJ<
accounting professional bodies 会计职业组织，会计职业团体 'ln
o#
accounting records 会计记录 tb^/ jzC
accounting responsibility 会计责任 !(F?Np Am
accounting service 会计服务 .iC!Ttr
accounting standards 会计准则 3#0y.. F
Accounting Standards for Business Enterprises 企业会计准则 bZ>dr{%%e
accounting system 会计系统 O'Q,;s`uC
accounting treatment 会计处理 |ms .
accuracy 准确性，精确性 iYf)FPET
additional audit procedures 追加审计程序 G=F _{z\ }
addressee 收件人，收信人 <])]1
r8
Administration of State-owned Assets (the～) 国有资产管理局 8RI'Fk{
administrative laws and regulations 行政法规 ;:,U]@
adverse impact 不利影响，负面影响 0j!xv( 1
adverse opinion 反对意见 B p_8PjQ
advisory group 咨询组，顾问组 ?
*v*fs0
agency fee 代理费，代理费用 1u8hnG
aggregate 总计，合计为…… VRZqY7j}g
alternation of document and record 变造文件和记录 1=h5Z3/fj
alternative audit procedures 替代审计程序，备选审计程序 0v,fY 2$c
amend 修改，修订 o%,?v
9
amortisation 摊销 wmA TV/
analytical capacity 分析能力 AtUt E#K
analytical procedures 分析性程序 5WA:gy gB&
annual financial statements 年度会计报表，年度财务报表 k. NJ+
appendix 附录，附表 @ uz(h'~
applicable 适用的 UcKVL zKs
applicable laws and regulations 适用的法规 4T TrHs
application systems 应用系统 D4N(FZ0~
apply consistently 一贯地执行，一贯地实施 I)kc[/^j$
appropriate 适当的，合适的； ck b(+*+l
征用，挪用 2^=8~I!n&
appropriate authorization 适当的授权 &lg
zNC9g%
appropriateness of audit evidence 审计证据的适当性 AmZW=n2^
approval 批准，核准 `fOp>S^Q4
assertion (会计报表上的)认定；确认 '1rGsfp6In
assessed level of control risk 对控制风险的评估，控制风险的评估水平 $NCR
V:J
asset 资产，财产
ilXKJJda
asset restructuring 资产重组 dC;&X
g`
assignment of duties 职责的划分 |@~_&g
assistant 助理，助理人员
P+ Gz'
associated company 联属公司，联营公司 }Q*J!OH
association 联合，结合；协会，社团 U)M &AYb
assumption 假设，假定 nLOK 1@,4
at a given date 在某一特定时日 @u`W(Ow
attestation 鉴证，公证 ~
M sHV%
attestation service 鉴证服务 g
j
iFpW4
audit adjustment 审计调整 ,zuS)?
audit areas 审计领域 <d"nz:e
audit conclusion 审计结论 "UreV
audit effectiveness 审计效果 KLW>O_+
audit efficiency 审计效率 xC9{ hXg!
audit engagement letter 审计业务约定书 spTz}p^\O
audit evidence 审计证据 XdmpfUR,13
audit fee 审计费 E=CA Wj\
audit files 审计档案 lXF7)H&T
audit findings 审计中发现的事项 -L4G)%L\
audit implementation stage 审计实施阶段 Caz5q|Oo
audit mark 审计标识 a0+q^*\d\R
audit materiality 审计重要性 ^eyVEN
audit method 审计方法 }& W=
audit objective 审计目标，审计目的 7_P33l8y
audit of financial statements 会计报表审计，财务报表审计 v%c /eAF
audit opinion 审计意见 Zo c4@%
n
audit period 被审计期间，被审计年度 :nR80]
audit plan 审计计划 *];
QPi~
audit planning 编制审计计划，制定审计计划，审计计划 " dG N0i
audit planning stage 审计计划阶段 '&hd
^9]Lo
audit procedure 审计程序 &ds+9A
audit programme 审计程序表，具体审计计划 H2H[ DVKv
audit report 审计报告 b !y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |5%T)
audit report with a qualified opinion 有保留意见的审计报告 Y i,`uJKh
audit report with an adverse opinion 否定意见的审计报告 S~ Z<-@S
audit report with dual dates 双重日期审计报告 ^ >&#F[aT
audit reporting stage 审计报告阶段 hJ]Oa7r
audit responsibility 审计责任 `)5WA{z
audit results 审计结果 _WvVF*Q"k
audit risk 审计风险 S[2?,C<2=
audit sampling 审计抽样 qjh k#\y
audit sampling techniques 审计抽样方法，审计抽样技术 :aBxyS*}G
audit strategies 审计策略 kX+9U"`
C
audit summary 审计总结，审计小结 Sgv_YoD?-
audit team 审计小组 vK@U K"m
audit test 审计测试 *l 4[`7|
audit trail 审计轨迹 =Gu&0f
audit work 审计工作 Xp9I3nd|
audit working paper 审计工作底稿 ?}v/)hjp=?
audited financial statement 审计会计报表，已审计财务报表 9Bw
#VQ
Auditing Guidelines (the～) 审计规范指南 NN2mOJ:-
auditing standards 审计准则 UimofFmI%
audit-oriented working paper (审计)业务类工作底稿 r180vbN$
authorisation 授权 {| hg3R~A
authorisation of transaction 交易的授权 Axns
availability 可获得性 eUZ k|be
B qPD(D{,f$
balance 余额；差额；平衡 uV_% &P
balance sheet 资产负债表 EnlAgL']|
bank 银行 Ex
z B{ "
bank account 银行账户，银行户头 .#bf9J OE
bank statement 银行对账单 lq "X_M$
barter transaction 易货交易，以物换物交易 Ky"F L
basis of audit 审计依据 =f
y|Dm74
basis of preparation (会计报表的)编制基础 * 30K }&T
book of account 账目，账簿 P{UV3ZA%
borrowing 借款，贷款，借债 MTCfs~}m
branch 分支，分支机构，分店 hHmm(~5gR
brought forward (账户余额等的)承上年，承上期，承上页 tm5)x^7
budget 预算 \u{4=-C.
building 建筑物；大楼 G 3,v'D5
business conditions 业务情况，经营情况 RC[Sa wA
business licence (企业等的)营业执照 {icTfPR4E
business relation 业务关系 RG'76?z
a-E}3a
