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 VK9E{~0=
n2aUj(Zs=
审计词汇英汉对照 0#c-qy
&2@"zD
A x 8z6 <
c[1{>z {G
M|y!,/'
ability to continue as a going concern 持续经营能力 WKr4S<B8mr
acceptability 可接受性，可接受程度 d*!H&1L
acceptable level of detection risk 检查风险的可接受水平 bil>;&h
acceptance of engagement 接受委托 :A#'8xE/
accepting the engagement for the first time 首次接受委托 5m;pHgkb
access to asset 对资产的接触 qoan<z7
according to 根据，依据，依照 IL Nghtm-
account balance 账户余额 ")boY/ P/w
account for 对……进行会计处理，核算；解释 NgGpLdaC2v
accounting 会计，会计学 kPEU }Kv
accounting advisory serve 会计咨询服务 cLp9|y0r
accounting firm 会计师事务所 *~`oA~-Q
accounting information 会计信息，会计资料 C#&b`
accounting period 会计期间 hAi'|;g
accounting policies 会计政策 HVC|0}
accounting professional bodies 会计职业组织，会计职业团体 % [,^2s
accounting records 会计记录 (1,4egMpR
accounting responsibility 会计责任 7 Aw <:
accounting service 会计服务 s5b<KQ.
accounting standards 会计准则 *n M.`7g*[
Accounting Standards for Business Enterprises 企业会计准则 4J[bh
accounting system 会计系统 oOQan
accounting treatment 会计处理 wMH13i3
accuracy 准确性，精确性 X7aj/:fXe
additional audit procedures 追加审计程序 Cn9MboXX
addressee 收件人，收信人 Xp^>SSt:4
Administration of State-owned Assets (the～) 国有资产管理局 ' ]Km%uwL
administrative laws and regulations 行政法规
?s 0")R&
adverse impact 不利影响，负面影响 fQU_A
adverse opinion 反对意见 <
Lrd(b;
advisory group 咨询组，顾问组 ? !34qh
agency fee 代理费，代理费用 Qe<c@i"
aggregate 总计，合计为…… L'BzefU;04
alternation of document and record 变造文件和记录 gn 9CZ
alternative audit procedures 替代审计程序，备选审计程序 51%<N\>/4
amend 修改，修订 ~fA H6FdZ\
amortisation 摊销 (w '
k\ y
analytical capacity 分析能力
(+ \K
analytical procedures 分析性程序 7_7^&.Hh
annual financial statements 年度会计报表，年度财务报表 v2 #qs*sW8
appendix 附录，附表 atFu
KYI
applicable 适用的 X<"#=u(
applicable laws and regulations 适用的法规 :;x#qtv~Iz
application systems 应用系统 K)oN^
apply consistently 一贯地执行，一贯地实施 k.0pPl
appropriate 适当的，合适的； '$OLU[(Y
征用，挪用 Y0OVzp9 b
appropriate authorization 适当的授权 Ks7kaX
appropriateness of audit evidence 审计证据的适当性 PI" )^`
approval 批准，核准 Z Q9's
assertion (会计报表上的)认定；确认 T|nN.
assessed level of control risk 对控制风险的评估，控制风险的评估水平 \=g%W^i
asset 资产，财产 CV,[x[L# {
asset restructuring 资产重组 A7 :W0Gg
assignment of duties 职责的划分 |}roR{gc|
assistant 助理，助理人员 v3jx2 Z
associated company 联属公司，联营公司 "V_PWEi
association 联合，结合；协会，社团 p&\x*~6u
assumption 假设，假定 YI?y
_S
at a given date 在某一特定时日 ?9H.JR2s%
attestation 鉴证，公证 4fzM%ku
attestation service 鉴证服务 DU4Prjb'
audit adjustment 审计调整 (3G] -
audit areas 审计领域 -1u N
Z{0
audit conclusion 审计结论 Y-,1& $&
audit effectiveness 审计效果 My'6 yQL
audit efficiency 审计效率 6{I5 23g
audit engagement letter 审计业务约定书 V/!8q`lYNJ
audit evidence 审计证据 &" svt2
audit fee 审计费 >&9Iy"
audit files 审计档案 @{n2R3)k
B
audit findings 审计中发现的事项 mY1$N}8fm
audit implementation stage 审计实施阶段 ]HP
audit mark 审计标识
*o [*,1Pw
audit materiality 审计重要性
m; LeaD}0
audit method 审计方法 Icf@uQ6
audit objective 审计目标，审计目的 5B( r[Ni
b
audit of financial statements 会计报表审计，财务报表审计 =l3* { ?G
audit opinion 审计意见 W,> ;`>
audit period 被审计期间，被审计年度 ^Sr`
)vP
audit plan 审计计划 7"y"%+ */
audit planning 编制审计计划，制定审计计划，审计计划 \*w*Q(&3
audit planning stage 审计计划阶段 8 YBsYKC
audit procedure 审计程序 m[u
6<C
audit programme 审计程序表，具体审计计划 {ByT, 92
audit report 审计报告 3C 8'@-U
audit report with a disclaimer of opinion 拒绝表示意见审计报告 P z +8u&~p
audit report with a qualified opinion 有保留意见的审计报告 G>{;@u
audit report with an adverse opinion 否定意见的审计报告 ODM<$Yo:d
audit report with dual dates 双重日期审计报告 c>3W1"
audit reporting stage 审计报告阶段 9W7H",wR
audit responsibility 审计责任 b_=k"d
audit results 审计结果 |xaA3UA
audit risk 审计风险 ;comL29l2`
audit sampling 审计抽样 G\IH
b
|
audit sampling techniques 审计抽样方法，审计抽样技术 @* l}2W
audit strategies 审计策略 Nr7MSFiL
audit summary 审计总结，审计小结 Fk
1M5Dm
audit team 审计小组 FUm- Fp
audit test 审计测试 rReZ$U
audit trail 审计轨迹 58MBG &a%
audit work 审计工作 ]0dp^%
audit working paper 审计工作底稿
/^0Hi4+\
audited financial statement 审计会计报表，已审计财务报表 GYv2 ^IB:
Auditing Guidelines (the～) 审计规范指南 +Mv0X% (N
auditing standards 审计准则 -]P
W\}w1
audit-oriented working paper (审计)业务类工作底稿 G0//P
.#
authorisation 授权 ")(1 z@
authorisation of transaction 交易的授权 f5/ ba9n I
availability 可获得性 ^ yu^Du
B +] |J
balance 余额；差额；平衡 fi#o>tVyJ
balance sheet 资产负债表 poHDA=#
3
bank 银行 K#";!
bank account 银行账户，银行户头 R{6.O+j`
bank statement 银行对账单 E(
*$wD
barter transaction 易货交易，以物换物交易 |g 4!Yd
basis of audit 审计依据 >1mCjP
basis of preparation (会计报表的)编制基础 ;Fuxj!gF
book of account 账目，账簿 !Nl"y'B|
borrowing 借款，贷款，借债 k2*^W&Z
branch 分支，分支机构，分店 @eT!v{o
brought forward (账户余额等的)承上年，承上期，承上页 '(u [
budget 预算 /tP"r}l
building 建筑物；大楼 *+qXX CA
business conditions 业务情况，经营情况 O*yc8fUI
business licence (企业等的)营业执照 WFN5&7$ W
business relation 业务关系 ?~S\^4]
kR E^G*?
