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 (W N 'wp
E62VuX
审计词汇英汉对照 ? CL1^N%
zXU
E<\
A vAwFPqu
G?>~w[#mQR
~~ )&? \N
ability to continue as a going concern 持续经营能力 k 2; m"F
acceptability 可接受性，可接受程度 YfF&: "-NU
acceptable level of detection risk 检查风险的可接受水平 nGX~G^mZ
acceptance of engagement 接受委托 pN4!* 7M
accepting the engagement for the first time 首次接受委托 }[ux4cd8Y
access to asset 对资产的接触 |mY<TWoX
according to 根据，依据，依照 br$!}7#=L
account balance 账户余额 z?1G J8
account for 对……进行会计处理，核算；解释 [h8F)
accounting 会计，会计学 &~||<0m
accounting advisory serve 会计咨询服务 alHwN^GhP
accounting firm 会计师事务所 ;hd> v&u#
accounting information 会计信息，会计资料 % ,~; w0
accounting period 会计期间 YF&SH)Y7
accounting policies 会计政策 #J^p,6
accounting professional bodies 会计职业组织，会计职业团体 >SfC '* 1
accounting records 会计记录 Y5ebpw+B-
accounting responsibility 会计责任 \2eYw.I=
accounting service 会计服务 s/Q}fW$ex
accounting standards 会计准则 v6f$N+4c
Accounting Standards for Business Enterprises 企业会计准则 1T}|c;fc
accounting system 会计系统 B;1wnKdj
accounting treatment 会计处理 #c/v2
accuracy 准确性，精确性 '*-X 3p
additional audit procedures 追加审计程序 r \=p.cw<
addressee 收件人，收信人 :GL|
:
Administration of State-owned Assets (the～) 国有资产管理局 )2rI/=R
administrative laws and regulations 行政法规 @J"
} ~Y
adverse impact 不利影响，负面影响 / HaS.
adverse opinion 反对意见 ]V.9jlXF
advisory group 咨询组，顾问组 qc*+;Wi+5
agency fee 代理费，代理费用 H ~Q
UN
aggregate 总计，合计为…… Dq2eX;c@
alternation of document and record 变造文件和记录 .fD k
5uo
alternative audit procedures 替代审计程序，备选审计程序 V !FzVl=G
amend 修改，修订 i Cv &<C@
amortisation 摊销 K <+AJ(C
analytical capacity 分析能力 BKvF,f/g
analytical procedures 分析性程序 \I'A:~b) L
annual financial statements 年度会计报表，年度财务报表 fCEd
:Kr
appendix 附录，附表 8eOQRC33
applicable 适用的 z$;%SYI
applicable laws and regulations 适用的法规 7zQD.+&L
application systems 应用系统 ?kS 5=&<
apply consistently 一贯地执行，一贯地实施 -t*C-C'"|
appropriate 适当的，合适的； y)(SS8JR
征用，挪用 *+@/:$|U
appropriate authorization 适当的授权 8^< -;
appropriateness of audit evidence 审计证据的适当性 3_ Oq4 /
approval 批准，核准 ?cg+RNI
assertion (会计报表上的)认定；确认 Y6{p|F?&"
assessed level of control risk 对控制风险的评估，控制风险的评估水平 R
8Iac[N
asset 资产，财产 L ~ 1Lv?
asset restructuring 资产重组 #3/l4`/j
assignment of duties 职责的划分 }T(|\
X
assistant 助理，助理人员 UI;!_C_
associated company 联属公司，联营公司 `L9o !OsQ
association 联合，结合；协会，社团 K h% x
assumption 假设，假定 jv_sRV
at a given date 在某一特定时日 c#{<|
.
attestation 鉴证，公证 dc lJ
attestation service 鉴证服务 aG=Y 6j
G
audit adjustment 审计调整 $L`7(0U-
audit areas 审计领域 ) mv}u~
audit conclusion 审计结论 x!"!oJG^k
audit effectiveness 审计效果 \uanQ| Nu
audit efficiency 审计效率 [N7[% i Q%
audit engagement letter 审计业务约定书 KJ pM?:
audit evidence 审计证据 dYr#
audit fee 审计费 d, D)>Y'h
audit files 审计档案 *O 0*
audit findings 审计中发现的事项 8E0Rg/DnT
audit implementation stage 审计实施阶段 -,5g cD
audit mark 审计标识 ?TzN?\
audit materiality 审计重要性 CQtd%'rt6
audit method 审计方法 @H{$,\\
audit objective 审计目标，审计目的 z ,] f
R
audit of financial statements 会计报表审计，财务报表审计 Ogjjjy84vM
audit opinion 审计意见 ;W+.]_$6)T
audit period 被审计期间，被审计年度 u\t ;
audit plan 审计计划 q5OW1%
audit planning 编制审计计划，制定审计计划，审计计划 K7_)!=DcX
audit planning stage 审计计划阶段 PfuYT_p4s
audit procedure 审计程序 ;j/ur\37
audit programme 审计程序表，具体审计计划 8{d`N|k
audit report 审计报告 EO|
kiC
audit report with a disclaimer of opinion 拒绝表示意见审计报告 W
tzV|e,
audit report with a qualified opinion 有保留意见的审计报告 %F}` ;>C3
audit report with an adverse opinion 否定意见的审计报告 ;G},xDGO_m
audit report with dual dates 双重日期审计报告 Ap97 Zcw
audit reporting stage 审计报告阶段 _k
j51=
audit responsibility 审计责任 : Z< 5iLq
audit results 审计结果 [C r_2
audit risk 审计风险 DF&C7+hO
audit sampling 审计抽样 jN*
A"m
audit sampling techniques 审计抽样方法，审计抽样技术 Bj]0Cz
audit strategies 审计策略 -k<.Q=]<t
audit summary 审计总结，审计小结 {yG)Ii
audit team 审计小组 &.4lhfI+(Q
audit test 审计测试 -<s?`Rnk
audit trail 审计轨迹 s l PFDBx
audit work 审计工作 qc`_&!*D
audit working paper 审计工作底稿 r!x^P=f,MJ
audited financial statement 审计会计报表，已审计财务报表 [C d 2L&9
Auditing Guidelines (the～) 审计规范指南 Jk1U p2#B
auditing standards 审计准则 OI`Lb\8pP
audit-oriented working paper (审计)业务类工作底稿 ?Z14l0iZ%d
authorisation 授权 ?Rl*5GRW
authorisation of transaction 交易的授权 H-rf?R2
availability 可获得性 h.7 1O"N
B %9zcc)cP
balance 余额；差额；平衡 ]X-ZRmB`
balance sheet 资产负债表 sJ0y3)PQ
bank 银行 9#3+k/A
bank account 银行账户，银行户头 f0^s*V+
bank statement 银行对账单 {)%B?75~
barter transaction 易货交易，以物换物交易 s!+?) bB
basis of audit 审计依据 0[hl&7 Ab@
basis of preparation (会计报表的)编制基础 }~ +
book of account 账目，账簿 ~w$8*
2D
borrowing 借款，贷款，借债 {{
wVM:
1
branch 分支，分支机构，分店 UPgZj\t%{
brought forward (账户余额等的)承上年，承上期，承上页 -m +2l`DLy
budget 预算 o0<T|zgF5,
building 建筑物；大楼 +HfjnEbtBs
business conditions 业务情况，经营情况 \
_i` =dx
business licence (企业等的)营业执照 <"\K|2Sg
business relation 业务关系 `i.f4]r
-iW[cj
R`$
