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 x.5!F2$
J^!2 F}:
审计词汇英汉对照 )[t zAaP7
S G5 GJCkc
A
U(d K
r JvtE}
x1
3Mmp B9l#H
ability to continue as a going concern 持续经营能力 TFfV?rBI
acceptability 可接受性，可接受程度 `l#|][B)g$
acceptable level of detection risk 检查风险的可接受水平 p`dH4y]D
acceptance of engagement 接受委托 $#ve^.VHv
accepting the engagement for the first time 首次接受委托 %Tv2op
access to asset 对资产的接触 Jw 4#u5$$Z
according to 根据，依据，依照 ~nVO%IxM4J
account balance 账户余额 OV"uIY[%8V
account for 对……进行会计处理，核算；解释 2l4*6 rYa(
accounting 会计，会计学 5[[
m S
accounting advisory serve 会计咨询服务 g3Xa b
accounting firm 会计师事务所 Nv~H797B
accounting information 会计信息，会计资料 H|.cD)&eYy
accounting period 会计期间 {4 y#+[
accounting policies 会计政策 @TQzF-%#7
accounting professional bodies 会计职业组织，会计职业团体 <Jf[N=
accounting records 会计记录 QX`T-)T e
accounting responsibility 会计责任 (^G @-eh
accounting service 会计服务 cXd?48O
accounting standards 会计准则 f`gs/R
Accounting Standards for Business Enterprises 企业会计准则 )bgaqca_{
accounting system 会计系统 A_4.>g
accounting treatment 会计处理 !RXG{1 :
accuracy 准确性，精确性 9n# lDL O
additional audit procedures 追加审计程序 9cn Lf#
addressee 收件人，收信人 N^TE
;BM
Administration of State-owned Assets (the～) 国有资产管理局 nI
es}n:
administrative laws and regulations 行政法规 m]?C @ina
adverse impact 不利影响，负面影响 (
kKQs" )
adverse opinion 反对意见 61 @;3yV
advisory group 咨询组，顾问组 m-HL7&iG$
agency fee 代理费，代理费用 L25v
7U
aggregate 总计，合计为…… O
a%ZlEUF
alternation of document and record 变造文件和记录 <k'% rz
alternative audit procedures 替代审计程序，备选审计程序 rqi/nW
amend 修改，修订 n /6qc3\5i
amortisation 摊销 8#{DBWU
analytical capacity 分析能力 4G _At
analytical procedures 分析性程序 %K[
u
annual financial statements 年度会计报表，年度财务报表 `3e>JIl"0
appendix 附录，附表 IA;'5IF
applicable 适用的 k9_c<TSzu
applicable laws and regulations 适用的法规 L)z
`
application systems 应用系统 g}OZ!mKd
apply consistently 一贯地执行，一贯地实施 69? wZfj'
appropriate 适当的，合适的； a;h.I}*]
征用，挪用 P?o|N<46
appropriate authorization 适当的授权 i",7< 01
appropriateness of audit evidence 审计证据的适当性 N \t( rp
approval 批准，核准 =L]GQ=d
assertion (会计报表上的)认定；确认 (3Dz'X
assessed level of control risk 对控制风险的评估，控制风险的评估水平 J3z:U&%=
asset 资产，财产 E;b v;RUio
asset restructuring 资产重组 YHOo6syk
assignment of duties 职责的划分 M-V {(
assistant 助理，助理人员 /Y`u4G()
associated company 联属公司，联营公司 o JX4+u J
association 联合，结合；协会，社团 i F*L-
assumption 假设，假定 asZ(Hz%
at a given date 在某一特定时日 P^57a?[`
attestation 鉴证，公证 #oD; ?Mi
attestation service 鉴证服务 i@L_[d^|j`
audit adjustment 审计调整 G -V~6
audit areas 审计领域 mXOY,g2w
audit conclusion 审计结论 ZZ324UuATX
audit effectiveness 审计效果
IwVdx^9
audit efficiency 审计效率 Pk{%2\%&2
audit engagement letter 审计业务约定书 ^oMdx2Ow#
audit evidence 审计证据 -R-yr.$j*
audit fee 审计费 F #)@ c
audit files 审计档案 dvu8V _U
audit findings 审计中发现的事项 FaLc*CU
audit implementation stage 审计实施阶段 2_Gb K-
audit mark 审计标识 i
sU4D
audit materiality 审计重要性 s3[\&zt
audit method 审计方法 aw l3|k/
audit objective 审计目标，审计目的 Bp- e< :
audit of financial statements 会计报表审计，财务报表审计 m0p%R>:5
audit opinion 审计意见 K"jS,a?s 6
audit period 被审计期间，被审计年度 dCA!
R"HD
audit plan 审计计划 KA? J:
audit planning 编制审计计划，制定审计计划，审计计划 cBtQ2,<6
audit planning stage 审计计划阶段 w_P2\B^
audit procedure 审计程序 d:#z{V_
audit programme 审计程序表，具体审计计划 T h!;zu^t
audit report 审计报告 (9Of,2]
&E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ?k^~qlye
audit report with a qualified opinion 有保留意见的审计报告 _>E=.$
audit report with an adverse opinion 否定意见的审计报告 JqV}>"WMV
audit report with dual dates 双重日期审计报告 ;;K
~
audit reporting stage 审计报告阶段 9~{,Hj1xE
audit responsibility 审计责任 Al+}4{Q+?
audit results 审计结果 8 .t3`FGH
audit risk 审计风险 ]oLyvG
audit sampling 审计抽样 V-9\@'g
c
audit sampling techniques 审计抽样方法，审计抽样技术 U&W/Nj
audit strategies 审计策略 )lU9\"?o
audit summary 审计总结，审计小结 O t{~mMDp
audit team 审计小组 @~bP| a
audit test 审计测试 9y*2AaxW
audit trail 审计轨迹 TPn#cIPG
audit work 审计工作 0"{-<Wot}
audit working paper 审计工作底稿 M q='| 0,
audited financial statement 审计会计报表，已审计财务报表 'fYF1gR4
Auditing Guidelines (the～) 审计规范指南 >U)>~SQf
auditing standards 审计准则 j JD*s/o
audit-oriented working paper (审计)业务类工作底稿 EE-wi@
authorisation 授权 V8rS~'{\
authorisation of transaction 交易的授权 >P ~j@Lv
availability 可获得性 q1Ad"rm
B 0ev='v8 ?
balance 余额；差额；平衡 +DaKP)H \:
balance sheet 资产负债表 c8Nl$|B
bank 银行 ]wwN mmE
bank account 银行账户，银行户头 S
3s6
bank statement 银行对账单 ^% L;FGaA
barter transaction 易货交易，以物换物交易 Z gfhNI\
basis of audit 审计依据
=fJ /6
basis of preparation (会计报表的)编制基础 tgj 5l#P
book of account 账目，账簿 7Vu f4Z
5
borrowing 借款，贷款，借债 HWFL u
branch 分支，分支机构，分店 v]#[bqB.b
brought forward (账户余额等的)承上年，承上期，承上页 ZK h4:D
budget 预算 urg^>n4V]
building 建筑物；大楼 Sx1|Oq]
business conditions 业务情况，经营情况 Za] ~[F
business licence (企业等的)营业执照 &3Lhb}m
business relation 业务关系 2BiF P||
}tL]EW^
