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 /a o5FL
#e5\j\#.
审计词汇英汉对照 Z/J y'$x
5kXYeP3:
A rrv%~giU
<9
;!3 xG
?z
u 8)U
ability to continue as a going concern 持续经营能力 e(G |;a
acceptability 可接受性，可接受程度 A5w6]: f2
acceptable level of detection risk 检查风险的可接受水平 a.6( K
acceptance of engagement 接受委托 Y
nZiT e@
accepting the engagement for the first time 首次接受委托 J$v?T$LVw
access to asset 对资产的接触 H>@+om
according to 根据，依据，依照 |^H5^k "Bv
account balance 账户余额 g=o4Q<
#^y
account for 对……进行会计处理，核算；解释 p D+k*
accounting 会计，会计学 Q NVa?'0"Y
accounting advisory serve 会计咨询服务 Sa5G.^ XI
accounting firm 会计师事务所 @\I#^X5lv
accounting information 会计信息，会计资料 8Q+36!
accounting period 会计期间 dcT80sOC
accounting policies 会计政策 X[TR3[1}
accounting professional bodies 会计职业组织，会计职业团体 gPc =2
accounting records 会计记录 :eLVC7'
accounting responsibility 会计责任 &jr3B;g!C
accounting service 会计服务 Z EO WO
accounting standards 会计准则 ^sg,\zD 'X
Accounting Standards for Business Enterprises 企业会计准则 sn>~O4"
accounting system 会计系统 Mb7 I[5v
accounting treatment 会计处理 { FT qu.
accuracy 准确性，精确性 \D&KC,i5f
additional audit procedures 追加审计程序 B?o7e<l[
addressee 收件人，收信人 q"_QQ
~
Administration of State-owned Assets (the～) 国有资产管理局 61
~upQaR
administrative laws and regulations 行政法规 n{SJ_S#a.a
adverse impact 不利影响，负面影响 ,,|^%Ct']
adverse opinion 反对意见 5
rUdv}.
advisory group 咨询组，顾问组 h `.& f
agency fee 代理费，代理费用 da ~],MN
aggregate 总计，合计为…… C"]^Q)aJN
alternation of document and record 变造文件和记录 W`*r>`krVJ
alternative audit procedures 替代审计程序，备选审计程序 /,Jqmm#s^
amend 修改，修订 .w ,q0<}
amortisation 摊销 W|(1Y
D
analytical capacity 分析能力 .XhrCi Z
analytical procedures 分析性程序 O<W_fx8_'
annual financial statements 年度会计报表，年度财务报表 G9@0@2aY8
appendix 附录，附表 vSLtFMq^(
applicable 适用的 pcI uN
applicable laws and regulations 适用的法规 uA#;G/$
application systems 应用系统 VOh4#%Vj
apply consistently 一贯地执行，一贯地实施 5i{j' {_(8
appropriate 适当的，合适的； cPc</[x[W
征用，挪用 -o
EW:~y
appropriate authorization 适当的授权 $
o#V#
appropriateness of audit evidence 审计证据的适当性 hwN
f~3eJk
approval 批准，核准 ##4HYQ%E
assertion (会计报表上的)认定；确认 ! FF U=f
assessed level of control risk 对控制风险的评估，控制风险的评估水平 w"& n? L
asset 资产，财产 fa2kG&, _
asset restructuring 资产重组 m<2M4u
assignment of duties 职责的划分 8 qu6.
assistant 助理，助理人员 R_S.tT!
associated company 联属公司，联营公司 w^0nqh
association 联合，结合；协会，社团 ib 791
assumption 假设，假定 ps DetP
at a given date 在某一特定时日 ges J/I
attestation 鉴证，公证 Ok\7y-w^
attestation service 鉴证服务 R
.2wqkY
audit adjustment 审计调整 {P#|zp 4C{
audit areas 审计领域 0S $N05
audit conclusion 审计结论 TrR8?-
audit effectiveness 审计效果 g9 5`.V}
audit efficiency 审计效率 6/d I6 C!
audit engagement letter 审计业务约定书 KdbHyg<4
audit evidence 审计证据 @49 S`
audit fee 审计费 !m?-!:
audit files 审计档案 i8HTzv"J
audit findings 审计中发现的事项 `,*5wBC
audit implementation stage 审计实施阶段 Tc3y S(aq
audit mark 审计标识 Z>#
i**
audit materiality 审计重要性 hqkz^!rp
audit method 审计方法 m/EFHS49
audit objective 审计目标，审计目的 l0i^uMS
audit of financial statements 会计报表审计，财务报表审计 @> H75
audit opinion 审计意见 F`] 2O:[
audit period 被审计期间，被审计年度 `&6dnSC},P
audit plan 审计计划 .y:U&Rw 4
audit planning 编制审计计划，制定审计计划，审计计划 x ` )&J
B
audit planning stage 审计计划阶段 "|KP'<8%
audit procedure 审计程序 OY@ %p}l
audit programme 审计程序表，具体审计计划 `%WU8Yv
audit report 审计报告 W-lN>]5}m
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0>Z _*U~6
audit report with a qualified opinion 有保留意见的审计报告 fXQNHZ|4
audit report with an adverse opinion 否定意见的审计报告 >`Zy G5
audit report with dual dates 双重日期审计报告 &W6^sj*k5U
audit reporting stage 审计报告阶段 gCY'; \f!
audit responsibility 审计责任 C8i^P}y
audit results 审计结果 3I-MdApT
audit risk 审计风险 !0mI;~q| F
audit sampling 审计抽样 L4y4RG/SJ:
audit sampling techniques 审计抽样方法，审计抽样技术 ,:\|7 F
audit strategies 审计策略 h>OfOx/{q9
audit summary 审计总结，审计小结 ~zNAbaC+>t
audit team 审计小组 UFb )AnK
audit test 审计测试 %&t<K3&Yh
audit trail 审计轨迹
a PbE;"
f
audit work 审计工作 dL
)<%
o
audit working paper 审计工作底稿
k7A -J\
audited financial statement 审计会计报表，已审计财务报表 P3 ^Y"Pv?
Auditing Guidelines (the～) 审计规范指南 (0y~% J
auditing standards 审计准则 NGO fb
audit-oriented working paper (审计)业务类工作底稿 (;^syJrh
authorisation 授权 =P
#]
authorisation of transaction 交易的授权 !H>R%g#28_
availability 可获得性 7g}w+p>
B _[ZO p ~
balance 余额；差额；平衡 x39<6_? G
balance sheet 资产负债表 H\tUpan6fy
bank 银行 !5uGd`^I
bank account 银行账户，银行户头 )
M BQuiL
bank statement 银行对账单 r#] WI|
barter transaction 易货交易，以物换物交易 6 3,H{
basis of audit 审计依据 xbYi.
basis of preparation (会计报表的)编制基础 cY. bO/&l
book of account 账目，账簿 F;0}x;:>
borrowing 借款，贷款，借债 **gXvTqI
branch 分支，分支机构，分店 +@iA;
2&
brought forward (账户余额等的)承上年，承上期，承上页 :@A9]( gI
budget 预算 ut/=R !(K
building 建筑物；大楼 k-OPU ,
business conditions 业务情况，经营情况 .$)
business licence (企业等的)营业执照 v9O~ @v{=
business relation 业务关系 _&ks1cw
z]D
69O b
