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 d,>l;l
;Rt,"W)
审计词汇英汉对照 d
EXw=u
~!uK;hI
A ffWvrY;j[
&Y,Rm78
F8k1fmM]Y
ability to continue as a going concern 持续经营能力 i.#s'm.9
acceptability 可接受性，可接受程度 $;">/ "7m
acceptable level of detection risk 检查风险的可接受水平
#a0 (Wh7
acceptance of engagement 接受委托 @ tP,l$O&
accepting the engagement for the first time 首次接受委托 Qejzp/2
access to asset 对资产的接触
5yQgGd)
according to 根据，依据，依照 ;m\(fW*ii
account balance 账户余额 Sz . _XY^
account for 对……进行会计处理，核算；解释 W[vak F
accounting 会计，会计学 3j3AI 7c
accounting advisory serve 会计咨询服务 d9^h
YS{
accounting firm 会计师事务所
d2(n3Xf
accounting information 会计信息，会计资料 > vahj,CZZ
accounting period 会计期间 +Gjy%JFp
accounting policies 会计政策 HH]LvK
accounting professional bodies 会计职业组织，会计职业团体
%++q+pa
accounting records 会计记录 p'R}z|d)
accounting responsibility 会计责任 ^ o{O5&i]
accounting service 会计服务 Axcm~ !uf
accounting standards 会计准则 c~Ha68
Accounting Standards for Business Enterprises 企业会计准则 ?2i``-|Wa
accounting system 会计系统 E 0* 81PS
accounting treatment 会计处理 )QKZI))G0
accuracy 准确性，精确性 ,,6e }o6
additional audit procedures 追加审计程序 zi5;>Iv0}
addressee 收件人，收信人 ^,rbA>/L
Administration of State-owned Assets (the～) 国有资产管理局 U_!6pqFc
administrative laws and regulations 行政法规 :JOF!Q
adverse impact 不利影响，负面影响 t#d~gBe?V
adverse opinion 反对意见 [#
.QDe
advisory group 咨询组，顾问组 LsLs SV
agency fee 代理费，代理费用 ^v`| 0 z\
aggregate 总计，合计为…… r..Rh9v/=E
alternation of document and record 变造文件和记录 9iv!+(n i
alternative audit procedures 替代审计程序，备选审计程序 3cs'Oz<w
amend 修改，修订 +DU}f;O8v
amortisation 摊销 t n}9(Oa)
analytical capacity 分析能力 BO1Mz= q
analytical procedures 分析性程序 $V@IRBm
annual financial statements 年度会计报表，年度财务报表 \Q
& Kd|
appendix 附录，附表 :*\JJ w
applicable 适用的 Ps TwJLY
applicable laws and regulations 适用的法规 ^c/.D*J [I
application systems 应用系统 O6m}#?Ai/@
apply consistently 一贯地执行，一贯地实施 ;8ugI
appropriate 适当的，合适的； |{Oe&j3|
征用，挪用 OpiN,>;
appropriate authorization 适当的授权 AJj6@hi2P
appropriateness of audit evidence 审计证据的适当性 @ Gl=1
approval 批准，核准 n}YRE`>D
assertion (会计报表上的)认定；确认 g4U%(3,>D
assessed level of control risk 对控制风险的评估，控制风险的评估水平 `~gyq>Ik2
asset 资产，财产
9V\5`QXu
asset restructuring 资产重组 3Hr ZN+D
assignment of duties 职责的划分 &'i> 5Y
assistant 助理，助理人员 &t`l,]PQ=6
associated company 联属公司，联营公司
rFGbp8(2
association 联合，结合；协会，社团 XC~|{d
assumption 假设，假定 &,bJ]J)8O
at a given date 在某一特定时日 KecR jon ~
attestation 鉴证，公证 pW
e KN`
attestation service 鉴证服务 [ibnI2I]`
audit adjustment 审计调整 }]/ "auk
audit areas 审计领域 {&m^*YN/
audit conclusion 审计结论
Fd0R?d
audit effectiveness 审计效果 3!#d&
audit efficiency 审计效率 Kc0KCBd8];
audit engagement letter 审计业务约定书 <Azv VSA,
audit evidence 审计证据 %[5hTf
audit fee 审计费 8I` >t Y
audit files 审计档案 :6%wVy5
audit findings 审计中发现的事项 V) C4 sG
audit implementation stage 审计实施阶段 YGNO]Q~A
audit mark 审计标识 l(*`,-pv:
audit materiality 审计重要性 6"z:s-V
audit method 审计方法 [>v.#:YM^
audit objective 审计目标，审计目的 7]62=p2R
audit of financial statements 会计报表审计，财务报表审计 A-qdTJP
audit opinion 审计意见 )} tI8
audit period 被审计期间，被审计年度 ~CQsv `
audit plan 审计计划 5v
6*.e'p
audit planning 编制审计计划，制定审计计划，审计计划 A+_361KH
audit planning stage 审计计划阶段 Ic P]EgB
audit procedure 审计程序 X=8y$Yy
audit programme 审计程序表，具体审计计划 o^}K]ML!t
audit report 审计报告 !T!U@e=u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 S&q@M
audit report with a qualified opinion 有保留意见的审计报告 "sdzm%
audit report with an adverse opinion 否定意见的审计报告 V+(1U|@~
audit report with dual dates 双重日期审计报告 GU([A@ ;
audit reporting stage 审计报告阶段 .]JG CTB3
audit responsibility 审计责任 krFuEaO
audit results 审计结果 !#Ub*qY1Z
audit risk 审计风险 'H0uvvhOp
audit sampling 审计抽样 *?:V)!.2z
audit sampling techniques 审计抽样方法，审计抽样技术 AAb3Jf`UW
audit strategies 审计策略 'pa[z5{k+
audit summary 审计总结，审计小结 Y{ijSOl3
audit team 审计小组 EyO=M~nsS
audit test 审计测试 +`}QIp0
audit trail 审计轨迹 ark~#<SqAr
audit work 审计工作 F0(P 2j
audit working paper 审计工作底稿 H,u {zU')
audited financial statement 审计会计报表，已审计财务报表 K&3,J7&&
Auditing Guidelines (the～) 审计规范指南 H|JPqBNRh
auditing standards 审计准则 ]?rVram;z
audit-oriented working paper (审计)业务类工作底稿 oR}cE
Sr
authorisation 授权 UuPXo66F ]
authorisation of transaction 交易的授权 Q8. =w
availability 可获得性 >pdWR1ox
B y(^t &tgjS
balance 余额；差额；平衡 Ve)P
/Zz}^
balance sheet 资产负债表 l!qhK'']V"
bank 银行 jlXzfD T
bank account 银行账户，银行户头 69 N/_V
bank statement 银行对账单 `1
A,sXfa
barter transaction 易货交易，以物换物交易
!?)ky `S3
basis of audit 审计依据 Pu>jECcz
basis of preparation (会计报表的)编制基础 !LJE o> D
book of account 账目，账簿 /Z^"[
Ke
borrowing 借款，贷款，借债 oN({X/P2j
branch 分支，分支机构，分店 v]{F.N
brought forward (账户余额等的)承上年，承上期，承上页 !>RDHu2n
budget 预算 Is&0h|
building 建筑物；大楼 QiKci%=SX
business conditions 业务情况，经营情况 MD|T4PPz,}
business licence (企业等的)营业执照 &tVIl$e
business relation 业务关系 X(_xOU)V
5ir
Ffr
