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 fjwUh>[ }
]5`Y^hS_g
审计词汇英汉对照 )Ao
F-&,w
R7
j'XU
A \CDzVO 0^
5U 5)$K'OA
u&\QZW?
ability to continue as a going concern 持续经营能力 (HD=m, }
acceptability 可接受性，可接受程度 , s .{R
acceptable level of detection risk 检查风险的可接受水平 zb=L [2;
acceptance of engagement 接受委托 "O j2B|:s&
accepting the engagement for the first time 首次接受委托 AKkr
)VgY
access to asset 对资产的接触 T>\ r}p
according to 根据，依据，依照 bX*c-r:
account balance 账户余额 s!Y` 1h{
account for 对……进行会计处理，核算；解释 !3 j@gi2
accounting 会计，会计学 >y7|@'V[v0
accounting advisory serve 会计咨询服务 r"aJ&~8::W
accounting firm 会计师事务所 Zwxu3R_
accounting information 会计信息，会计资料 %L;;W,l$`)
accounting period 会计期间 Sx|)GTJJ|-
accounting policies 会计政策 i$b Het
accounting professional bodies 会计职业组织，会计职业团体 b2p;-rv
accounting records 会计记录 1e(Q I)
~
accounting responsibility 会计责任 bL9EX$P
accounting service 会计服务 0z1UF{{
accounting standards 会计准则 N5 Rda2m
Accounting Standards for Business Enterprises 企业会计准则 HJ+I;OJ
accounting system 会计系统 {Yz Rf S
accounting treatment 会计处理 Jx(`.*$
accuracy 准确性，精确性 ^:F |2
additional audit procedures 追加审计程序 yQ{xRtNO
addressee 收件人，收信人 qJ8@A}}8
Administration of State-owned Assets (the～) 国有资产管理局 C% ) Xz
administrative laws and regulations 行政法规 B]-~hP
adverse impact 不利影响，负面影响 tbr1mw'G
adverse opinion 反对意见 6;8Jy
advisory group 咨询组，顾问组
Y o$NE
agency fee 代理费，代理费用 \vR&-+8dk
aggregate 总计，合计为…… Z F&aV?
alternation of document and record 变造文件和记录 $Z8=QlG>
alternative audit procedures 替代审计程序，备选审计程序 H*M )<"X
amend 修改，修订 )n&@`>v m
amortisation 摊销 @C34^\aH+
analytical capacity 分析能力 lm
1Mz
analytical procedures 分析性程序 b9(_bs c
annual financial statements 年度会计报表，年度财务报表 2G9sKg,kL
appendix 附录，附表 +dIO+(
&g
applicable 适用的 >PD* )Uq&
applicable laws and regulations 适用的法规 y>D vD)
application systems 应用系统 as%ab[ fX
apply consistently 一贯地执行，一贯地实施 D:y j#&I
appropriate 适当的，合适的； ;jEDGKLq
征用，挪用 (g8<"<
N
?
appropriate authorization 适当的授权 Cb5Rr +K=
appropriateness of audit evidence 审计证据的适当性 |9X $@R
approval 批准，核准 3TDj WW;#~
assertion (会计报表上的)认定；确认 t|ih{0
assessed level of control risk 对控制风险的评估，控制风险的评估水平 & 1 : _+
asset 资产，财产 $aFCe}3b<
asset restructuring 资产重组 :"pA0oB
assignment of duties 职责的划分 @D3Y}nR:
assistant 助理，助理人员 xpb,Nzwt^
associated company 联属公司，联营公司 }{(dG7G+
association 联合，结合；协会，社团 -/O_wqm#
assumption 假设，假定 *b@YoQe3!
at a given date 在某一特定时日 YgN:$+ g5
attestation 鉴证，公证 {M.OOEcIp
attestation service 鉴证服务 3wQUNv0z
audit adjustment 审计调整 l; .
_
?H
audit areas 审计领域 o JLpFL
audit conclusion 审计结论 &H`A S6
audit effectiveness 审计效果 Wt%+ q{
audit efficiency 审计效率
<Xsy{7
audit engagement letter 审计业务约定书 HL ^+:`,
audit evidence 审计证据 =y$|2(6
audit fee 审计费 "GTlJqhk
audit files 审计档案 1zDat@<H
audit findings 审计中发现的事项 k[`9RGT
audit implementation stage 审计实施阶段 +@ FM~ q
audit mark 审计标识 U> ,E]'
audit materiality 审计重要性 e;kH,fHUI3
audit method 审计方法 5a PPq~%
audit objective 审计目标，审计目的 LL}|# %4d
audit of financial statements 会计报表审计，财务报表审计 $@[`v0y*
audit opinion 审计意见 K>tubLYh
audit period 被审计期间，被审计年度 X(`wj~45VX
audit plan 审计计划 zv^km 5by
audit planning 编制审计计划，制定审计计划，审计计划 sr=~U q{g
audit planning stage 审计计划阶段 m!qbQMXn
audit procedure 审计程序 gyt[ZN _2
audit programme 审计程序表，具体审计计划 m=hlim;P,
audit report 审计报告
@&AUbxoj
audit report with a disclaimer of opinion 拒绝表示意见审计报告 i1OF @~?
audit report with a qualified opinion 有保留意见的审计报告 7Nt
t#C;]U
audit report with an adverse opinion 否定意见的审计报告
WB7pdS Z
audit report with dual dates 双重日期审计报告 $E j;CN59
audit reporting stage 审计报告阶段 N}j]S{j}'
audit responsibility 审计责任 su/!<y
audit results 审计结果 vSOO[.=
audit risk 审计风险 5-3.7 CO$
audit sampling 审计抽样 bI_6';hq
!
audit sampling techniques 审计抽样方法，审计抽样技术 3u)NkS=
audit strategies 审计策略 [%);N\o2Y
audit summary 审计总结，审计小结 j>{Dbl:#2
audit team 审计小组 YPV@/n[N
audit test 审计测试
Em%0C@C
audit trail 审计轨迹 &tAh RMa
audit work 审计工作 i; qb\
audit working paper 审计工作底稿 xksd&X:
audited financial statement 审计会计报表，已审计财务报表 kkyi`_ZKn
Auditing Guidelines (the～) 审计规范指南 E=H>|FgS
auditing standards 审计准则 5Hli@:B2s
audit-oriented working paper (审计)业务类工作底稿 &y7<h>z
authorisation 授权 ,v#F6xv8
authorisation of transaction 交易的授权 _V jfH2Y
availability 可获得性 u\jQe @j
'
B AqdQi Z^9
balance 余额；差额；平衡 B#+0jdF;
balance sheet 资产负债表 P?#I9y7iP
bank 银行 IzuYkl}
bank account 银行账户，银行户头 vky@L! &,
bank statement 银行对账单 QgR3kc^7/
barter transaction 易货交易，以物换物交易 Q.]$t
2J
basis of audit 审计依据 Y#/mE!
&
basis of preparation (会计报表的)编制基础 z154lY}K
book of account 账目，账簿 4R(H@p%+r2
borrowing 借款，贷款，借债 2@A%;f0Q
branch 分支，分支机构，分店 yGxAur=dE
brought forward (账户余额等的)承上年，承上期，承上页 hR g?H
budget 预算 V!{}%;f
building 建筑物；大楼 Sj[iKCEKtv
business conditions 业务情况，经营情况 i7% v2_
business licence (企业等的)营业执照 ~$WBc qo
business relation 业务关系 /.1yxb#Z?,
@L 9C_a
