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 bKAR}JM&
]J`yh$a
审计词汇英汉对照 52RFB!Z[
= aL=SC+
A ^
W/,Z`
,B^NH7A:
]g }Tqf/N%
ability to continue as a going concern 持续经营能力 >9?BJv2
acceptability 可接受性，可接受程度 jGp|:!'
w
acceptable level of detection risk 检查风险的可接受水平 zYL</!6a[
acceptance of engagement 接受委托 RA 5*QW
accepting the engagement for the first time 首次接受委托 (YOp
access to asset 对资产的接触 >pS @;t'
according to 根据，依据，依照 V={`k$p
account balance 账户余额 f;C u@z{b
account for 对……进行会计处理，核算；解释
47(/K2
accounting 会计，会计学 qa|"kRCO
accounting advisory serve 会计咨询服务 S7/0B4[
accounting firm 会计师事务所 L%3m_'6Q P
accounting information 会计信息，会计资料 .bwK G`F
accounting period 会计期间
k{{
iF
accounting policies 会计政策 @(;zU~l/
accounting professional bodies 会计职业组织，会计职业团体 h[Hn*g
accounting records 会计记录 Gp
< 7
i5
accounting responsibility 会计责任 wK0= I\WN9
accounting service 会计服务 g%Yw Dr=0t
accounting standards 会计准则 )isJ^ *6y
Accounting Standards for Business Enterprises 企业会计准则 hM": ?Rx
accounting system 会计系统 oH[4<K>
accounting treatment 会计处理 zmREzP#X
accuracy 准确性，精确性 \|OW`7Q)k
additional audit procedures 追加审计程序 h3 B s
addressee 收件人，收信人 M*& tVG
Administration of State-owned Assets (the～) 国有资产管理局 d;Uzl 1;
administrative laws and regulations 行政法规 +`@)87O
adverse impact 不利影响，负面影响 xe4F4FC'
adverse opinion 反对意见 7<'4WHi;@s
advisory group 咨询组，顾问组 ?2;gmZd7
agency fee 代理费，代理费用 N*dO'ol
aggregate 总计，合计为…… y 093-
alternation of document and record 变造文件和记录 ,$lOQ7R1 (
alternative audit procedures 替代审计程序，备选审计程序 8SG* 7[ T7
amend 修改，修订 K
>-)O=$s
amortisation 摊销 ?< Tt1fpG
analytical capacity 分析能力 8Z^9r /%*Z
analytical procedures 分析性程序 7DG{|%\HF
annual financial statements 年度会计报表，年度财务报表 |.]:#)^X?
appendix 附录，附表 )^G&p [G
applicable 适用的 wEMh !jAbv
applicable laws and regulations 适用的法规 ) \iO wA
application systems 应用系统 ("Uz
Mr
,
apply consistently 一贯地执行，一贯地实施 T'n~ Qf U
appropriate 适当的，合适的； OZHQnv Z
征用，挪用 Rh:@@4<
appropriate authorization 适当的授权 kQr\ktN\
appropriateness of audit evidence 审计证据的适当性 (A6 -9g>
approval 批准，核准 /& qN yo
assertion (会计报表上的)认定；确认 h4j{44MT
assessed level of control risk 对控制风险的评估，控制风险的评估水平 H;&^A 5
asset 资产，财产 " `s
r#
asset restructuring 资产重组 z[7j`J|Kk
assignment of duties 职责的划分 q~3dbj
assistant 助理，助理人员 q#8$@*I
associated company 联属公司，联营公司 !,f#oCL
association 联合，结合；协会，社团 oZ)\Ya=
assumption 假设，假定 U~,~ GU=X
at a given date 在某一特定时日 /uTU
*Oe
attestation 鉴证，公证 w( sD}YA)
attestation service 鉴证服务 z}Qt6na]-
audit adjustment 审计调整 ;NyX9&@
audit areas 审计领域 hkS
K;
audit conclusion 审计结论 ER
q l^Yr
audit effectiveness 审计效果 gC}r$ZB(
audit efficiency 审计效率 FfDe&/,/
audit engagement letter 审计业务约定书 X,z
qI
audit evidence 审计证据 KUr}?sdz
audit fee 审计费 ) o)k~6uT
audit files 审计档案 1:.0^?Gz
audit findings 审计中发现的事项 ur'a{BI 2R
audit implementation stage 审计实施阶段 )PM&x
audit mark 审计标识 p4 \r`
audit materiality 审计重要性 !y8/El
audit method 审计方法 g$qNK`y
audit objective 审计目标，审计目的 {=(GY @yU/
audit of financial statements 会计报表审计，财务报表审计 ZDmBuf
q
audit opinion 审计意见 4t(
V)1+
audit period 被审计期间，被审计年度 l s(lL\
audit plan 审计计划 R7/"ye:7J
audit planning 编制审计计划，制定审计计划，审计计划 4X0k1Fw)Y
audit planning stage 审计计划阶段 w8| 38m
audit procedure 审计程序 rt\i@}
audit programme 审计程序表，具体审计计划 -y8?"WB(b
audit report 审计报告 REyk,s2"6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +Om(&\c(6
audit report with a qualified opinion 有保留意见的审计报告 B&l5yI
b
audit report with an adverse opinion 否定意见的审计报告 [Lwmzm
V+F
audit report with dual dates 双重日期审计报告 @` qhQ
audit reporting stage 审计报告阶段 :hre|$@{a
audit responsibility 审计责任 +V"t't7
audit results 审计结果 __}j
{Buk
audit risk 审计风险 AE:IX P|c
audit sampling 审计抽样 !N6/l5 kn
audit sampling techniques 审计抽样方法，审计抽样技术 J|DID+M
audit strategies 审计策略 -}l iG
audit summary 审计总结，审计小结 oW:p6d
audit team 审计小组
u$7o d$&S
audit test 审计测试 a$ f$CjQ
audit trail 审计轨迹 vT*z3
audit work 审计工作 8pc=Oor2Tv
audit working paper 审计工作底稿 !,rp|
audited financial statement 审计会计报表，已审计财务报表 Ax D&_G T
Auditing Guidelines (the～) 审计规范指南 `" N56
auditing standards 审计准则 G(LGa2;Zg
audit-oriented working paper (审计)业务类工作底稿 g\ r%A
authorisation 授权 /8S g<
authorisation of transaction 交易的授权 ] m$;ra]
availability 可获得性 (#Vkk]-p
B Fdgu=qMm
balance 余额；差额；平衡 dgLE/r?
balance sheet 资产负债表 jhd&\z-
bank 银行 z(sfX}%
bank account 银行账户，银行户头 Tw:j}ERq
bank statement 银行对账单 efj[7K.h
barter transaction 易货交易，以物换物交易 J2X; =X5
basis of audit 审计依据 t'msgC6=>u
basis of preparation (会计报表的)编制基础 G a5O&`h
book of account 账目，账簿 9,7IsT8
borrowing 借款，贷款，借债 by
'P}
branch 分支，分支机构，分店 t5r,3x!E
brought forward (账户余额等的)承上年，承上期，承上页 B}Q.Is5
budget 预算 #KC& ct
building 建筑物；大楼 [TUy><Z
business conditions 业务情况，经营情况 d QD YN_
business licence (企业等的)营业执照 89*txYmx
business relation 业务关系 (vX+
Yw
i:9 f#
