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 N}l]Ilm$34
O&?CoA?
审计词汇英汉对照 =qS^Wz.
. ~A"Wyu\
A :i,c<k
t5jhpPVf
tZNad
ability to continue as a going concern 持续经营能力 2,XqslB)
acceptability 可接受性，可接受程度 Z z; <P
acceptable level of detection risk 检查风险的可接受水平 ~\)&{ '
acceptance of engagement 接受委托 #
nc@!+
accepting the engagement for the first time 首次接受委托 g]iy -,e
access to asset 对资产的接触 G8(i).Q
according to 根据，依据，依照 { ck
account balance 账户余额 UB&S 2 g
account for 对……进行会计处理，核算；解释 vq0M[V y
accounting 会计，会计学 @rK>yPhf
accounting advisory serve 会计咨询服务 "m P*}VF
accounting firm 会计师事务所 )(ZPSg$/F
accounting information 会计信息，会计资料 #Lxj
)
accounting period 会计期间 uDE91.pUkr
accounting policies 会计政策 !{] v='
accounting professional bodies 会计职业组织，会计职业团体 d"d)<f
accounting records 会计记录 &W!d}, ;
accounting responsibility 会计责任 ^d5. /M8Bd
accounting service 会计服务 /<?X-IDz.{
accounting standards 会计准则 H`6Jq?\
Accounting Standards for Business Enterprises 企业会计准则 *Xt c`XH
accounting system 会计系统 3R=3\;
accounting treatment 会计处理
SVs~,
accuracy 准确性，精确性 X_s G6Q@
additional audit procedures 追加审计程序 GaK _9Eg-2
addressee 收件人，收信人 %`\3V
{2*
Administration of State-owned Assets (the～) 国有资产管理局 dW^_tzfF7
administrative laws and regulations 行政法规 F{H0
%
adverse impact 不利影响，负面影响 v/TlXxfil
adverse opinion 反对意见 E=1/
advisory group 咨询组，顾问组 N>6yacTB
agency fee 代理费，代理费用 a4a[pX,5
aggregate 总计，合计为…… 9y|&T
alternation of document and record 变造文件和记录 iJaNP%N
alternative audit procedures 替代审计程序，备选审计程序 ! ?U^+)^$
amend 修改，修订 }Mb'tGW
amortisation 摊销 U9p.Dh~)vG
analytical capacity 分析能力 agxSb^ 8tF
analytical procedures 分析性程序 d$pf[DJQo
annual financial statements 年度会计报表，年度财务报表 _~S^#ut+
appendix 附录，附表 QWW7I.9r
applicable 适用的 Lc: SqF
applicable laws and regulations 适用的法规 iQ
}sp64
application systems 应用系统 E5[]eg~w%{
apply consistently 一贯地执行，一贯地实施 R A
uAIiQ
appropriate 适当的，合适的； ^Lv ^W
征用，挪用 d
>"$^${
appropriate authorization 适当的授权 AGJ=de.
appropriateness of audit evidence 审计证据的适当性
gl7vM
approval 批准，核准 +u iH0iGS
assertion (会计报表上的)认定；确认 |8U7C\S[
assessed level of control risk 对控制风险的评估，控制风险的评估水平 $?A Uk
asset 资产，财产 DdS3<3]A
asset restructuring 资产重组 O<d ?'{
assignment of duties 职责的划分 ZR q}g:
assistant 助理，助理人员 bb :|1D
associated company 联属公司，联营公司 KjfKo;T
association 联合，结合；协会，社团 , a_{ Y+
assumption 假设，假定 & Dl'*|
at a given date 在某一特定时日 c Lko
attestation 鉴证，公证 ^xNe Eb
attestation service 鉴证服务 -MW(={#
audit adjustment 审计调整 j!_^5d#d
audit areas 审计领域 Rb}&c) 4
audit conclusion 审计结论 rB&j"p}Q
audit effectiveness 审计效果 79B`w
#
audit efficiency 审计效率 GxBPE Iim
audit engagement letter 审计业务约定书 rKs WS~U
audit evidence 审计证据 "JLhOTPaHf
audit fee 审计费 mhkAI@)>
audit files 审计档案 >iWf7-:
audit findings 审计中发现的事项 `::'UfHc
audit implementation stage 审计实施阶段 C\ >Mt
audit mark 审计标识 W!0
audit materiality 审计重要性 Qnb?hvb"d
audit method 审计方法 oS|~\,p"
audit objective 审计目标，审计目的 CU ^3L|f2N
audit of financial statements 会计报表审计，财务报表审计 EC!Cv;'
audit opinion 审计意见 rbZ 6V :
audit period 被审计期间，被审计年度 c^)E:J/
audit plan 审计计划 j72] _G
audit planning 编制审计计划，制定审计计划，审计计划 e}yu<~v_
audit planning stage 审计计划阶段 X%1.mTU~K
audit procedure 审计程序 Qufv@.'AY
audit programme 审计程序表，具体审计计划 'xXqEwi4
audit report 审计报告 M"l rwun^
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Jas|P}{=fT
audit report with a qualified opinion 有保留意见的审计报告 {s' _zS z
audit report with an adverse opinion 否定意见的审计报告 Y~SlipY_
audit report with dual dates 双重日期审计报告 (?3 \.tQ}}
audit reporting stage 审计报告阶段 +C;#Q f
audit responsibility 审计责任 A*U'SCg(G
audit results 审计结果 /F}\V
^
audit risk 审计风险 ^PR ,TR.
audit sampling 审计抽样 ]S aH/$
audit sampling techniques 审计抽样方法，审计抽样技术 ygY+2
audit strategies 审计策略 uW'4
Kt
audit summary 审计总结，审计小结 jh ](s U
audit team 审计小组 "LIii1]k
audit test 审计测试 p#BvlS=D
audit trail 审计轨迹 zjh9ZLu[
audit work 审计工作 u#,'ys
audit working paper 审计工作底稿 v oS"X
audited financial statement 审计会计报表，已审计财务报表 LU7)F,ok
Auditing Guidelines (the～) 审计规范指南
RGuHXf
auditing standards 审计准则 }w
^ T9OC
audit-oriented working paper (审计)业务类工作底稿 j/mp.'P1k
authorisation 授权 207oE O]
authorisation of transaction 交易的授权 YaT+BRh?
availability 可获得性 q>4i0p8^
B |ylTy B
balance 余额；差额；平衡 n}'.6
balance sheet 资产负债表 "g1;TT:1~
bank 银行 ,( W98}nB
bank account 银行账户，银行户头 ^&/&I9z
bank statement 银行对账单 <n#V
barter transaction 易货交易，以物换物交易 Tv)y
}
basis of audit 审计依据 3Wxtxk._E
basis of preparation (会计报表的)编制基础 `e|Lw
book of account 账目，账簿 NK
hR%H
borrowing 借款，贷款，借债 q &6=oss!
branch 分支，分支机构，分店 ?JTyNg4<
brought forward (账户余额等的)承上年，承上期，承上页 Y]Vc}-a(h
budget 预算 KY
&,(z
building 建筑物；大楼 24/~gft
business conditions 业务情况，经营情况 i8@e }O I
business licence (企业等的)营业执照 +p<R'/
business relation 业务关系 HMd )64(
?s} E<Kr
