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 PuoJw~^h
[, szx1
审计词汇英汉对照 Gp3t?7S{T
4U y>#IL
A +T c(z{;
d&R \7)0
hb8@br
ability to continue as a going concern 持续经营能力 \z2hXT@D
acceptability 可接受性，可接受程度 s:Ql] (/B#
acceptable level of detection risk 检查风险的可接受水平 ht
c O
~b
acceptance of engagement 接受委托 *y\tns U
accepting the engagement for the first time 首次接受委托 0&
L0j$&h
access to asset 对资产的接触 WZ
V*J&
according to 根据，依据，依照 #uw*8&%0
account balance 账户余额 1eR{~ ,
account for 对……进行会计处理，核算；解释 + so o2cb
accounting 会计，会计学 JA(q>>4
accounting advisory serve 会计咨询服务 6;c{~$s~[
accounting firm 会计师事务所 c$SxDYG
accounting information 会计信息，会计资料 /:L&uqA
accounting period 会计期间 G C#95
accounting policies 会计政策 Ko1?jPE
accounting professional bodies 会计职业组织，会计职业团体 )Jjw}}$}Y
accounting records 会计记录 >_% g8T'
accounting responsibility 会计责任 89e. \EH
accounting service 会计服务 SD.*G'N&2f
accounting standards 会计准则 e$+? v2
.
Accounting Standards for Business Enterprises 企业会计准则 2iINQK$
accounting system 会计系统 ,`2xfVa-
accounting treatment 会计处理 d_|v=^;
accuracy 准确性，精确性 _
~$0
cj<
additional audit procedures 追加审计程序 UY& W]
addressee 收件人，收信人 J-{E`ibGN
Administration of State-owned Assets (the～) 国有资产管理局 #Q) w$WR
administrative laws and regulations 行政法规 R KZk/ly
adverse impact 不利影响，负面影响 WaK{/6?T,
adverse opinion 反对意见 ?lna8]t
advisory group 咨询组，顾问组 {1&,6kJF&9
agency fee 代理费，代理费用 G ,*
uj0g
aggregate 总计，合计为…… E0x$;CG!
alternation of document and record 变造文件和记录 [0
f6uIF
alternative audit procedures 替代审计程序，备选审计程序 ~,4Z nuin
amend 修改，修订 Oes+na'^
amortisation 摊销 Oua/NF)
analytical capacity 分析能力 lz5j~t5>Q
analytical procedures 分析性程序 lxJ.h& "P
annual financial statements 年度会计报表，年度财务报表
NOr*+N\
appendix 附录，附表 %+JTQ y
applicable 适用的 Iur} Z
Az
applicable laws and regulations 适用的法规 /r{5Lyk*
application systems 应用系统 ,<WykeC
apply consistently 一贯地执行，一贯地实施 ]OUOL/J
appropriate 适当的，合适的； s-DL=MD
征用，挪用 Y]Nab0R&
appropriate authorization 适当的授权 pKlT.<X7
appropriateness of audit evidence 审计证据的适当性 I:7,CV
approval 批准，核准 ! yUKN R
assertion (会计报表上的)认定；确认 Nfvg[c
assessed level of control risk 对控制风险的评估，控制风险的评估水平 jJnBwH p
asset 资产，财产 ~Q\ZDMTK
asset restructuring 资产重组 g2_df3Q
assignment of duties 职责的划分 /[T8 /7;_l
assistant 助理，助理人员 j_ <n~ri-
associated company 联属公司，联营公司 @Oay$g P{T
association 联合，结合；协会，社团 VDN]P3
assumption 假设，假定 nvs7s0@Fqe
at a given date 在某一特定时日 ?uBC{KQ}Y
attestation 鉴证，公证 #i U/Yg!
attestation service 鉴证服务 8jx1W9=`9[
audit adjustment 审计调整 vw
2@}#\:
audit areas 审计领域
';V+~pi
audit conclusion 审计结论 6Ky"4\e
audit effectiveness 审计效果 R;ug+ N
audit efficiency 审计效率 WS wmX 3rn
audit engagement letter 审计业务约定书 (3 *Hl
audit evidence 审计证据 / /rWc,c
audit fee 审计费 #-,`4x$m|
audit files 审计档案 73`UTXvWU
audit findings 审计中发现的事项 kniMXeiu
audit implementation stage 审计实施阶段 {q4"x5|
audit mark 审计标识 ]<= t
audit materiality 审计重要性 &Wk<F3qN
audit method 审计方法 =h!m/f^x
audit objective 审计目标，审计目的 Q;M\P/f
audit of financial statements 会计报表审计，财务报表审计 +rX,Sl`/
audit opinion 审计意见 ( #Aq*2Z.
audit period 被审计期间，被审计年度 U.x.gZRo[
audit plan 审计计划 /_(Dq8^g@
audit planning 编制审计计划，制定审计计划，审计计划 FX 3[ U+
audit planning stage 审计计划阶段 K`<P^XJr
audit procedure 审计程序 ; zG|l
lX
audit programme 审计程序表，具体审计计划 Br??Gdd
audit report 审计报告 Z&!$G'X
audit report with a disclaimer of opinion 拒绝表示意见审计报告 s[bKGn@
audit report with a qualified opinion 有保留意见的审计报告 2>s;xZ@/'R
audit report with an adverse opinion 否定意见的审计报告 VG^-aR_F
audit report with dual dates 双重日期审计报告 =)bc/309
audit reporting stage 审计报告阶段 `9gx-')]\
audit responsibility 审计责任 ZQ/5]]}3y
audit results 审计结果 g5[3[Z(.
audit risk 审计风险 c6
|&?}F
audit sampling 审计抽样 \I]'6N=
audit sampling techniques 审计抽样方法，审计抽样技术 w{IqzmPiH
audit strategies 审计策略 /#5ZP\e
audit summary 审计总结，审计小结 p(>'4#|qy
audit team 审计小组 hT#mM*`
audit test 审计测试 Q0-~&e_ '
audit trail 审计轨迹 nU)f]4q{Ec
audit work 审计工作 v~3q4P
audit working paper 审计工作底稿 "{
lnSLk
audited financial statement 审计会计报表，已审计财务报表 'fsOKx4Z
Auditing Guidelines (the～) 审计规范指南 ^g\%VIOD
auditing standards 审计准则 \2 66N;JrN
audit-oriented working paper (审计)业务类工作底稿 ]CYe=m1<2Q
authorisation 授权 @pz2}Hd |
authorisation of transaction 交易的授权 v\C+G[MV 7
availability 可获得性 7Cjrh "al"
B UHWun I S
balance 余额；差额；平衡 +L6$Xm5DAv
balance sheet 资产负债表 ?9"glzxr
bank 银行 ]&
>)=b!,
bank account 银行账户，银行户头 x1h!_^(QfF
bank statement 银行对账单 G39t'^ZK*#
barter transaction 易货交易，以物换物交易 XRkqMq%
basis of audit 审计依据 .v{ty
basis of preparation (会计报表的)编制基础 Pc<ZfO #
book of account 账目，账簿 2~ a4ib
borrowing 借款，贷款，借债 >qla,}x
branch 分支，分支机构，分店 cW\ 7yZh
brought forward (账户余额等的)承上年，承上期，承上页 J2rH<Fd[up
budget 预算 \b->AXe8
building 建筑物；大楼 wSDDejg
business conditions 业务情况，经营情况 _U %B1s3y
business licence (企业等的)营业执照 L<n_}ucA
business relation 业务关系 JY q} YG=%
dhbJ1/z^
