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 !p+54w\ 2
e' M&Eh
审计词汇英汉对照 BP9#}{kE
ir<e ^a
A 4`i8m
(=^KP7
;p+'?%Y}
ability to continue as a going concern 持续经营能力 K n:Ml4[;
acceptability 可接受性，可接受程度 3q73L<f
acceptable level of detection risk 检查风险的可接受水平 5hmf dj6
acceptance of engagement 接受委托 XHU$&t`7>g
accepting the engagement for the first time 首次接受委托 U,P>P+\@
access to asset 对资产的接触 $~1vXe
according to 根据，依据，依照 yU!1q}L!
account balance 账户余额 A
SHU0v
account for 对……进行会计处理，核算；解释 3q'AgiW
accounting 会计，会计学 ;~<To9O
accounting advisory serve 会计咨询服务 7}VqXUwabx
accounting firm 会计师事务所 #V rIU8Q7'
accounting information 会计信息，会计资料 |B FzTz,o
accounting period 会计期间 i*=~m O8E
accounting policies 会计政策 '{AB{)1
accounting professional bodies 会计职业组织，会计职业团体 G{!er:Vwdh
accounting records 会计记录 w*6b%h%ww
accounting responsibility 会计责任 {|u"I@M*O
accounting service 会计服务 f7a4E +}
accounting standards 会计准则 Sy VGm@
Accounting Standards for Business Enterprises 企业会计准则 c9nR&m8(+
accounting system 会计系统 bq ED5;d'#
accounting treatment 会计处理 Ef#LR
cG-Z
accuracy 准确性，精确性 j"nOxs
additional audit procedures 追加审计程序 tfU*U>j
addressee 收件人，收信人 XX/gS=NE#.
Administration of State-owned Assets (the～) 国有资产管理局 D[yyFo,z
administrative laws and regulations 行政法规 ]QaKXg)3q
adverse impact 不利影响，负面影响 > S I'Q7k
adverse opinion 反对意见 Kd- 1EU
advisory group 咨询组，顾问组 Oin9lg -jR
agency fee 代理费，代理费用 =3X>Ur
aggregate 总计，合计为…… a%r!55.
alternation of document and record 变造文件和记录 >I Iq_6Z#
alternative audit procedures 替代审计程序，备选审计程序 S[K5ofV
amend 修改，修订 N_T5sZ\
amortisation 摊销 S-Y{Vi"2
analytical capacity 分析能力 Lyhuyb)k5^
analytical procedures 分析性程序 <}J !_$A
annual financial statements 年度会计报表，年度财务报表
V8/d27\
appendix 附录，附表 wGti |7Tu*
applicable 适用的 ` 0NU
c)`
applicable laws and regulations 适用的法规 \!\:p/f
application systems 应用系统 `
2 <:$]
apply consistently 一贯地执行，一贯地实施
ARu_S
B
appropriate 适当的，合适的； NVb}uH*i
征用，挪用 eS!].
.%y
appropriate authorization 适当的授权 OV]xo8a;
appropriateness of audit evidence 审计证据的适当性
RU ~na/3
approval 批准，核准 2?~nA2+vm
assertion (会计报表上的)认定；确认 8@rYT5e3c
assessed level of control risk 对控制风险的评估，控制风险的评估水平 i pn-HUrE@
asset 资产，财产 NwF"Zh5eMW
asset restructuring 资产重组 m ~&
assignment of duties 职责的划分 X_2N9$ },
assistant 助理，助理人员 r)|~Rs!y,
associated company 联属公司，联营公司 I:jI
ChT
association 联合，结合；协会，社团 y[XD=j
assumption 假设，假定 m EJ7e#
at a given date 在某一特定时日 Z^V;B _
attestation 鉴证，公证 n 0=]C%wr
attestation service 鉴证服务 1)=
H2n4)
audit adjustment 审计调整 @4;'>yr(
audit areas 审计领域 I#MPJ@*WT
audit conclusion 审计结论 dT0W8oL
audit effectiveness 审计效果 9Q1%+zjjMq
audit efficiency 审计效率 %AO6 =
audit engagement letter 审计业务约定书 "zcAYg^U
audit evidence 审计证据 7
{92_xRL
audit fee 审计费 @m5J%8>k
audit files 审计档案 :Vxt2@p {
audit findings 审计中发现的事项 4+ hNP'e
audit implementation stage 审计实施阶段 3?B1oIHQ
audit mark 审计标识 5 &8BO1V.
audit materiality 审计重要性 vt5w(}v(
audit method 审计方法 nDvfb * \
audit objective 审计目标，审计目的 pl>b 6 |
audit of financial statements 会计报表审计，财务报表审计 4dbX!0u1l
audit opinion 审计意见 9CS" s_
audit period 被审计期间，被审计年度
b*Qd9
audit plan 审计计划
XdJD"|,h
audit planning 编制审计计划，制定审计计划，审计计划 qA '^b
~
audit planning stage 审计计划阶段 }p?,J8=-
audit procedure 审计程序 Tg^8a,Lt
audit programme 审计程序表，具体审计计划 \Hp!NbnF$
audit report 审计报告 *R+M#l9D`
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ={xRNNUj_
audit report with a qualified opinion 有保留意见的审计报告 D]E=0+
audit report with an adverse opinion 否定意见的审计报告 J~K O#`
audit report with dual dates 双重日期审计报告 cI[i
v
audit reporting stage 审计报告阶段 F qJ`d2E
audit responsibility 审计责任 ]lA }5
audit results 审计结果 IrZjlnht
audit risk 审计风险 |y7TYjg6
audit sampling 审计抽样 #MY oy7=
audit sampling techniques 审计抽样方法，审计抽样技术 ^!B]V>L-
audit strategies 审计策略 h~Ir
= JV
audit summary 审计总结，审计小结 g R!hN.I
audit team 审计小组 -F/)-s6#!'
audit test 审计测试 5{
yg
audit trail 审计轨迹 \Yj_U'2"i
audit work 审计工作 M;XU"8
audit working paper 审计工作底稿 N_
ODr]L
audited financial statement 审计会计报表，已审计财务报表 e5AsX.kv B
Auditing Guidelines (the～) 审计规范指南 |\Gkhi>;
auditing standards 审计准则 fP<== DK
audit-oriented working paper (审计)业务类工作底稿 aO$0[-A
authorisation 授权 5: 38}p9`
authorisation of transaction 交易的授权 s[7$%|~W
availability 可获得性 06HU6d ,
B jy~hLEt7
balance 余额；差额；平衡
zr ez*
balance sheet 资产负债表 r } Wdj
bank 银行 8o :h/F
bank account 银行账户，银行户头
)Jvo%Y
bank statement 银行对账单 M5*Ln-qt(a
barter transaction 易货交易，以物换物交易
T ^e
D
basis of audit 审计依据 {KSLB8gtL
basis of preparation (会计报表的)编制基础 Pj q9BK9p
book of account 账目，账簿 \0lQ1FrY
borrowing 借款，贷款，借债 1
?)h-aN
branch 分支，分支机构，分店 +9LzDH
brought forward (账户余额等的)承上年，承上期，承上页 b:9"nALg
C
budget 预算 B0RVtbK
building 建筑物；大楼 :JBt qpo2
business conditions 业务情况，经营情况 R1hmJ
business licence (企业等的)营业执照 rk %p A-P2
business relation 业务关系 r!w4Br0
6 [bQ'Ir^8
