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 i@p?.%K{
7 yi >G
审计词汇英汉对照 ,wFLOfV@
MJD4# G
A /R,/hi Kx\
FIS-xpv$
z* `8 1
ability to continue as a going concern 持续经营能力 )Q\;N C=4
acceptability 可接受性，可接受程度 xCQ<G{;C
acceptable level of detection risk 检查风险的可接受水平 B]hZ4.B1
acceptance of engagement 接受委托 r|P4|_No
accepting the engagement for the first time 首次接受委托 }tJ:-!*2
access to asset 对资产的接触 EU\1EBT^
according to 根据，依据，依照 Z>{8FzP.F
account balance 账户余额 J LeV@NO
account for 对……进行会计处理，核算；解释 Y6 CadC
accounting 会计，会计学 p]>bN
accounting advisory serve 会计咨询服务 6^wiEnA
accounting firm 会计师事务所 ;j(xr
PNb
accounting information 会计信息，会计资料 c"QI `;D_c
accounting period 会计期间 z1 L .
accounting policies 会计政策 d XOjaS# ~
accounting professional bodies 会计职业组织，会计职业团体 )8vcg{b{d
accounting records 会计记录 k!%HcU%J
accounting responsibility 会计责任 %bv< OMD
accounting service 会计服务 ?hwQ Y}
accounting standards 会计准则 Vxw?"mhP
Accounting Standards for Business Enterprises 企业会计准则 Vk-_v5
accounting system 会计系统 z1"UF4x*
accounting treatment 会计处理 2f-Z\3)9 J
accuracy 准确性，精确性 @ce4sSo
additional audit procedures 追加审计程序 ~#-`Qh
addressee 收件人，收信人 -OziUM1qs
Administration of State-owned Assets (the～) 国有资产管理局 {1qEN_ERx
administrative laws and regulations 行政法规 *
JDc1$H0
adverse impact 不利影响，负面影响 U}
g%`<
adverse opinion 反对意见 rKjQEO$yi
advisory group 咨询组，顾问组 n
XQg(!
agency fee 代理费，代理费用 u}$U|Cw-;T
aggregate 总计，合计为…… cJty4m-
alternation of document and record 变造文件和记录 u!X 2ju<
alternative audit procedures 替代审计程序，备选审计程序 36j.is
amend 修改，修订 X!"y> J
amortisation 摊销 :bh[6 F
analytical capacity 分析能力 3;Xs`dk
analytical procedures 分析性程序 %k2zsM
annual financial statements 年度会计报表，年度财务报表 ,%:`Ll
t]$
appendix 附录，附表 `|v#x@s
applicable 适用的 0xj V*0?s
applicable laws and regulations 适用的法规 Ea3tF0{
application systems 应用系统 , <[os
apply consistently 一贯地执行，一贯地实施 %Cr- cR0
appropriate 适当的，合适的； q`{.2yV
征用，挪用 H;Bj\-Pa
appropriate authorization 适当的授权 X `vDhfh>N
appropriateness of audit evidence 审计证据的适当性 {UhZ\qe
approval 批准，核准 T xN5K`q
assertion (会计报表上的)认定；确认 Xau.4&\d
assessed level of control risk 对控制风险的评估，控制风险的评估水平 A^m hPBT_
asset 资产，财产 -ss2X
asset restructuring 资产重组 E+>;tLw3j
assignment of duties 职责的划分 B
5 1LZP
assistant 助理，助理人员 _}\&;
associated company 联属公司，联营公司 T<ua0;7
association 联合，结合；协会，社团 ,cB`j7p(
assumption 假设，假定 ES+&e/G"ds
at a given date 在某一特定时日 Z@*Z@]FC
attestation 鉴证，公证 E x Qld
attestation service 鉴证服务 Sj*H4ZHD<&
audit adjustment 审计调整 h(zi$V
audit areas 审计领域 -Wig k['v
audit conclusion 审计结论 Rp| :$5&nE
audit effectiveness 审计效果 y}3 V3uqK
audit efficiency 审计效率 EXzY4D ^
audit engagement letter 审计业务约定书 .5T7O_%FP
audit evidence 审计证据 d#W[<,
audit fee 审计费 7eO 8cPy
audit files 审计档案 y3xP~]n
audit findings 审计中发现的事项 E85 03
audit implementation stage 审计实施阶段 kxO$Uk&TX
audit mark 审计标识 *[jaI-~S
audit materiality 审计重要性 'R$~U?i8
audit method 审计方法 /)G9w ]|T
audit objective 审计目标，审计目的 h0gT/x
audit of financial statements 会计报表审计，财务报表审计 7,jqA"9
audit opinion 审计意见 RXP"v-
audit period 被审计期间，被审计年度 d p?uq'
audit plan 审计计划 gf!j|O ;
audit planning 编制审计计划，制定审计计划，审计计划 (thzW r6;
audit planning stage 审计计划阶段 3 ) 7'dM
audit procedure 审计程序 ;P{ *'@
audit programme 审计程序表，具体审计计划 II2oV}7?
audit report 审计报告 6?`py}:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Zw3|HV(so
audit report with a qualified opinion 有保留意见的审计报告 ~:0h o
audit report with an adverse opinion 否定意见的审计报告 t2E_y6
audit report with dual dates 双重日期审计报告 m:H )b{
audit reporting stage 审计报告阶段 }`eeIt I+
audit responsibility 审计责任 ~jP e9
audit results 审计结果 _Ih~'Y Fd
audit risk 审计风险 ) HmpVH
audit sampling 审计抽样 )Y :CV,`
audit sampling techniques 审计抽样方法，审计抽样技术 -8TLn l~[
audit strategies 审计策略 EEaFi 8
audit summary 审计总结，审计小结 B>'\g
O\
2
audit team 审计小组 +uH1rF_&@
audit test 审计测试 g,1\Gj%y
audit trail 审计轨迹 8 Ej2JMc
audit work 审计工作 -V+fQGZe
audit working paper 审计工作底稿 ~vt8|OOo0
audited financial statement 审计会计报表，已审计财务报表 ;^xku%u
Auditing Guidelines (the～) 审计规范指南 3}vlj:L
auditing standards 审计准则 O [m
+5+
audit-oriented working paper (审计)业务类工作底稿 qz H97<M}T
authorisation 授权 KSexG:Xb
authorisation of transaction 交易的授权 ClEtw
availability 可获得性 &2
g1Oy~
B E;X'.7[c
balance 余额；差额；平衡 t4Z.b 5g
balance sheet 资产负债表 ;TR.UUT
bank 银行 rzex"}/ly
bank account 银行账户，银行户头 2qEy"DKu
bank statement 银行对账单 't djPdw
barter transaction 易货交易，以物换物交易 B EY}mR]
basis of audit 审计依据 _LS=O@s^
basis of preparation (会计报表的)编制基础 ?>w%Lg{L}
book of account 账目，账簿 Y/4B*>kl
borrowing 借款，贷款，借债 uX p0D$a
branch 分支，分支机构，分店 3}s d%vCK
brought forward (账户余额等的)承上年，承上期，承上页 Ltu;sw
budget 预算 @Pa ;h
building 建筑物；大楼 !W6] +
business conditions 业务情况，经营情况 x;C\G`9N
business licence (企业等的)营业执照 BeV Q [
business relation 业务关系 ^
sz4rk
/2YI!U@A
