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 .&2Nm&y$ K
#
$;i 4a
审计词汇英汉对照 "s.]amC
}I>h<O
A %Z]c[V.
$ l+DkR+
_Z{EO|
L
ability to continue as a going concern 持续经营能力 *iwV B^^$
acceptability 可接受性，可接受程度 vn5O8sD
acceptable level of detection risk 检查风险的可接受水平 SL ) ope
acceptance of engagement 接受委托 Q$lgC
v^M
accepting the engagement for the first time 首次接受委托 |Ta-D++]'
access to asset 对资产的接触 ,!7\?=G6}v
according to 根据，依据，依照 aTU[H~dTU
account balance 账户余额 }Md5a% s<
account for 对……进行会计处理，核算；解释 +pG[
[}/
accounting 会计，会计学 j Wjp0ii
accounting advisory serve 会计咨询服务 %(YU* Tf~
accounting firm 会计师事务所
>^N{
accounting information 会计信息，会计资料 7*I:cga
accounting period 会计期间 .mwB'Ll
accounting policies 会计政策 %=[xc?
accounting professional bodies 会计职业组织，会计职业团体 = %Z5"] ;
accounting records 会计记录 poU1Q#+4p*
accounting responsibility 会计责任 B+r$_L&I
accounting service 会计服务 "eG@F
accounting standards 会计准则 "HwSW4a]
Accounting Standards for Business Enterprises 企业会计准则 -~=?g9fGm6
accounting system 会计系统 AJ "a
accounting treatment 会计处理 tQ7:4 ._
accuracy 准确性，精确性 (mOL<h[)IP
additional audit procedures 追加审计程序 4 ];<`
%
addressee 收件人，收信人 67D{^K"KT
Administration of State-owned Assets (the～) 国有资产管理局 T:!f_mu|
administrative laws and regulations 行政法规 nBkzNb{"AZ
adverse impact 不利影响，负面影响 mIh >8))E
adverse opinion 反对意见 =;A >1g$
advisory group 咨询组，顾问组 Da-U@e!
agency fee 代理费，代理费用 R8bKE(*rxj
aggregate 总计，合计为…… [~{'"-3L0
alternation of document and record 变造文件和记录 Kv ~'*A)d
alternative audit procedures 替代审计程序，备选审计程序 K=N8O8R$y
amend 修改，修订 Xc8
X gZk
amortisation 摊销 p G(F w >
analytical capacity 分析能力 G(;R+%pu
analytical procedures 分析性程序 F!7\Za,
annual financial statements 年度会计报表，年度财务报表 GFTOP%Tgl
appendix 附录，附表 9!?Ywc>0#
applicable 适用的 *)D
$w_06S
applicable laws and regulations 适用的法规 FxdWJ|rN9D
application systems 应用系统 !D
|c2
apply consistently 一贯地执行，一贯地实施 f)1*%zg%
appropriate 适当的，合适的； 3-v&ktD&N'
征用，挪用 6 `WI
S4
appropriate authorization 适当的授权 8D G P A
appropriateness of audit evidence 审计证据的适当性 (i;,D-
approval 批准，核准 ] O&\P n0q
assertion (会计报表上的)认定；确认 V>(>wSR
assessed level of control risk 对控制风险的评估，控制风险的评估水平 vI \8@97
asset 资产，财产 9Yhl q$;g
asset restructuring 资产重组 vlC$0 P
assignment of duties 职责的划分 p\22_m_wd
assistant 助理，助理人员 0iI|eE o
associated company 联属公司，联营公司 >XPR)&t
association 联合，结合；协会，社团 $[0\ Th
assumption 假设，假定 Jp"[` m
at a given date 在某一特定时日 45Lzq6
attestation 鉴证，公证 BG_6$9y
attestation service 鉴证服务 +:3s f%0
audit adjustment 审计调整 :_[pZ;-@
audit areas 审计领域 nhy:5eSK
audit conclusion 审计结论 m+QZ|
audit effectiveness 审计效果 }CM#jN?(
audit efficiency 审计效率 dlH&8
audit engagement letter 审计业务约定书 1v inO!
audit evidence 审计证据 "#P#;]\ `
audit fee 审计费 0-: dzf
audit files 审计档案 y7vA[us
audit findings 审计中发现的事项 -
ND1+`yD
audit implementation stage 审计实施阶段 fyEXnmB;
audit mark 审计标识 n(#[[k9&Ic
audit materiality 审计重要性 E&dxM{`
audit method 审计方法 8&SW Q
audit objective 审计目标，审计目的 >
{[
audit of financial statements 会计报表审计，财务报表审计 \Nj#1G
audit opinion 审计意见 qOflvf
audit period 被审计期间，被审计年度 4+:
'$Nw
audit plan 审计计划 1L%$\0B4hm
audit planning 编制审计计划，制定审计计划，审计计划 LKgo(&mY
audit planning stage 审计计划阶段 pP%9MSCi
audit procedure 审计程序 nd"$gi
audit programme 审计程序表，具体审计计划 w\a6ga!xt"
audit report 审计报告 tA^CuJR
audit report with a disclaimer of opinion 拒绝表示意见审计报告 S^iT &;,
audit report with a qualified opinion 有保留意见的审计报告 KG GJ\r6
audit report with an adverse opinion 否定意见的审计报告 O-!Q~;3][
audit report with dual dates 双重日期审计报告 S @Aw1i p
audit reporting stage 审计报告阶段 ;
Irn{O
audit responsibility 审计责任 q q"0X! w
audit results 审计结果 qfqL"G
audit risk 审计风险 ]U&<y8Q_6
audit sampling 审计抽样 k\Y*tY#2
audit sampling techniques 审计抽样方法，审计抽样技术 K^I B1U $
audit strategies 审计策略 Bh7hF?c Sj
audit summary 审计总结，审计小结 9W& nA r
audit team 审计小组 |CAMdU
audit test 审计测试 /vpwpVHIpG
audit trail 审计轨迹 I~4!8W-Y
audit work 审计工作 +v/-qyA
audit working paper 审计工作底稿 <{i1/"k?X
audited financial statement 审计会计报表，已审计财务报表 Y]!&, e,
Auditing Guidelines (the～) 审计规范指南 r}}2 Kl
auditing standards 审计准则 "q
KVGd
audit-oriented working paper (审计)业务类工作底稿 :q~5 Xw/
authorisation 授权 FSkLR h
authorisation of transaction 交易的授权 :3{n(~
availability 可获得性 WLiF D.
B ZC`VuCg2O
balance 余额；差额；平衡 In8{7&iVO
balance sheet 资产负债表 _ jH./ @G
bank 银行 ;U#= H9_
bank account 银行账户，银行户头 7g:Lj,Z4L
bank statement 银行对账单 R ^ZOcONd-
barter transaction 易货交易，以物换物交易 1jE {]/Y7&
basis of audit 审计依据 bXA%|7*
basis of preparation (会计报表的)编制基础 RK p9[^/?
book of account 账目，账簿 5n1`$T.WG
borrowing 借款，贷款，借债 p) VMYu
branch 分支，分支机构，分店 #C cEI
brought forward (账户余额等的)承上年，承上期，承上页 G l"hn
budget 预算 KGc!#C
building 建筑物；大楼 smn~p/u
business conditions 业务情况，经营情况 Y#+ Ws0wN
business licence (企业等的)营业执照 V+r&Z<&
business relation 业务关系 nJ$2RN
.m.Ga|;
