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 y~Z 7sx0
N1iP!m9Q
审计词汇英汉对照 uo9 FLm
Z2a~1BL
A /#}o19(-d
F
~SA3M:
}i._&x`):
ability to continue as a going concern 持续经营能力 fj|X`,TiZ;
acceptability 可接受性，可接受程度 o wviIZFe
acceptable level of detection risk 检查风险的可接受水平 $ :|?z_@
acceptance of engagement 接受委托 q?y-s
accepting the engagement for the first time 首次接受委托 8Wba Hw_
access to asset 对资产的接触 L.2!Q3&
according to 根据，依据，依照 ]$~\GE^
account balance 账户余额 "*< )pnJ
account for 对……进行会计处理，核算；解释 7y
4jk
accounting 会计，会计学 twMDEw#VL
accounting advisory serve 会计咨询服务 `l2 h65\
accounting firm 会计师事务所 @)XR
accounting information 会计信息，会计资料 CT?4A1[aD
accounting period 会计期间 G4rd<V0[D
accounting policies 会计政策 S ^]mF>xX8
accounting professional bodies 会计职业组织，会计职业团体 (&MtK1;;
accounting records 会计记录 S-5O$EnD
accounting responsibility 会计责任
R0~w F>
accounting service 会计服务 H
S)$|m_
accounting standards 会计准则 ]w0_!Z&
Accounting Standards for Business Enterprises 企业会计准则
w?V;ItcL
accounting system 会计系统 TXT!Ae
accounting treatment 会计处理 y!8m7a
accuracy 准确性，精确性 zJ)`snN|
additional audit procedures 追加审计程序 m<sCRWa-
addressee 收件人，收信人 &G!~@\tMg
Administration of State-owned Assets (the～) 国有资产管理局 .cm9&&"Z
administrative laws and regulations 行政法规 4s9q Q8?
adverse impact 不利影响，负面影响 H1c>3c
adverse opinion 反对意见 LNcoTdv}k
advisory group 咨询组，顾问组
";jKTk7
agency fee 代理费，代理费用 oT0:Ny
aggregate 总计，合计为…… bge JVI
alternation of document and record 变造文件和记录 _Un*x5u2O
alternative audit procedures 替代审计程序，备选审计程序 l6-
n{zG
amend 修改，修订 {ub'
amortisation 摊销 ^EJ]L Nk }
analytical capacity 分析能力 :28[k~.bo
analytical procedures 分析性程序 9^7z"*@#
annual financial statements 年度会计报表，年度财务报表 B[~Q0lP
ih
appendix 附录，附表 ka@yQ V
applicable 适用的 b ,x$wP+
applicable laws and regulations 适用的法规 <Uu[nUJ
application systems 应用系统 lWDSF]ZYV
apply consistently 一贯地执行，一贯地实施 4C[kj
appropriate 适当的，合适的； .P#t"oW}
征用，挪用 xFcW%m >9C
appropriate authorization 适当的授权 YpgO]\ /w
appropriateness of audit evidence 审计证据的适当性 (%'`t(<
approval 批准，核准 NIAji3
assertion (会计报表上的)认定；确认 d*x&Uh[K
assessed level of control risk 对控制风险的评估，控制风险的评估水平 =om<* \vsO
asset 资产，财产 9a#Y
D;-p
asset restructuring 资产重组 l{QlJ>%~{;
assignment of duties 职责的划分 g_@b- :$Yq
assistant 助理，助理人员 GX'S4B
associated company 联属公司，联营公司 X
MzQ8|]
association 联合，结合；协会，社团 oT|:gih5
assumption 假设，假定 YZAQ t* x
at a given date 在某一特定时日 &14xYpD<
attestation 鉴证，公证 f \FqZ?w
attestation service 鉴证服务 Wo Z@
audit adjustment 审计调整 p+228K ;H
audit areas 审计领域 kZ;Y/DH
audit conclusion 审计结论 !$/P8T``M
audit effectiveness 审计效果 #r,!-;^'p
audit efficiency 审计效率 "pO** z$Z
audit engagement letter 审计业务约定书 }zIWagC6
audit evidence 审计证据 2UopGxrPKw
audit fee 审计费 _q4Yq'dI
audit files 审计档案 |9Y~k,rF
audit findings 审计中发现的事项 v|dt[>G
audit implementation stage 审计实施阶段 *TrpW?] Y&
audit mark 审计标识 vXZ
)
audit materiality 审计重要性 @YVla !5O@
audit method 审计方法 b \t?5z-Z
audit objective 审计目标，审计目的 J\FLIw4
audit of financial statements 会计报表审计，财务报表审计 3vkzN
audit opinion 审计意见 WHqw=! G
audit period 被审计期间，被审计年度 :Dfl ,=S
audit plan 审计计划 e0]#vqdO
audit planning 编制审计计划，制定审计计划，审计计划 l3+G ]C&<
audit planning stage 审计计划阶段 ,&g-DC ag
audit procedure 审计程序 9I}Uh#]k<
audit programme 审计程序表，具体审计计划 S_ra8HY8
audit report 审计报告 sX ]g L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~i.rk#{?D
audit report with a qualified opinion 有保留意见的审计报告 ,4k3C#!. i
audit report with an adverse opinion 否定意见的审计报告 m {&lU@uL
audit report with dual dates 双重日期审计报告 XtE O )
audit reporting stage 审计报告阶段 N'PK4:
audit responsibility 审计责任 r ?|(t?
audit results 审计结果 N!Xn)J
audit risk 审计风险 T)tTzgLD}
audit sampling 审计抽样 !=HxL-`j
audit sampling techniques 审计抽样方法，审计抽样技术 *,)1Dcv(
audit strategies 审计策略 a|DCpU}
audit summary 审计总结，审计小结 )(rr1^Xer
audit team 审计小组 C~^T=IP
audit test 审计测试 )` S5>[6
audit trail 审计轨迹 D~TlG@Pq
audit work 审计工作 '3~m},0
audit working paper 审计工作底稿 s@g _F
audited financial statement 审计会计报表，已审计财务报表 Ba t@
Auditing Guidelines (the～) 审计规范指南 b ! `6s
auditing standards 审计准则 k8i0`VY5Y
audit-oriented working paper (审计)业务类工作底稿 Js.G
hTs
authorisation 授权 sGh TP/
authorisation of transaction 交易的授权 #G fM^sK
availability 可获得性 x TqP`ljX
B PP/#Z ~.M
balance 余额；差额；平衡 Ezt uVe
balance sheet 资产负债表 :;IZ|hU
bank 银行 7<(kv E*x
bank account 银行账户，银行户头 F=PBEaX
bank statement 银行对账单 FbH@qHSH
barter transaction 易货交易，以物换物交易 lv~ga2 >z
basis of audit 审计依据 s) {VU2.ra
basis of preparation (会计报表的)编制基础 /> uE)R$
book of account 账目，账簿 CYsLyk
borrowing 借款，贷款，借债 =`2jnvx
branch 分支，分支机构，分店 Fu% n8
brought forward (账户余额等的)承上年，承上期，承上页 0g
Hd{H=
budget 预算 H_ NoW
building 建筑物；大楼 x_ <,GE@
business conditions 业务情况，经营情况 sn
Ou
business licence (企业等的)营业执照 \^!<Y\\
business relation 业务关系 7UqDPEXU]`
muDOY~.
