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 .q:6F*,1M
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审计词汇英汉对照 c05-1
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ability to continue as a going concern 持续经营能力 lx2%=5+ i;
acceptability 可接受性，可接受程度 73]t5=D:
acceptable level of detection risk 检查风险的可接受水平 c3
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acceptance of engagement 接受委托 5 b,|6
accepting the engagement for the first time 首次接受委托 ca r|&b
access to asset 对资产的接触 YSfJUB!I
according to 根据，依据，依照 `(P71T
account balance 账户余额 5.oY$tb(
account for 对……进行会计处理，核算；解释 UQYHR+
accounting 会计，会计学 nUX3a'R
accounting advisory serve 会计咨询服务 ci: |x =
accounting firm 会计师事务所 ei=u$S.
accounting information 会计信息，会计资料 9B83H V4 J
accounting period 会计期间 Zy?!;`c*{
accounting policies 会计政策 #uC}IX2n
accounting professional bodies 会计职业组织，会计职业团体 i-p,x0th
accounting records 会计记录 jA~omX2A
accounting responsibility 会计责任 r~oUln<[
accounting service 会计服务 ?8< =.,r
accounting standards 会计准则 q|s:&&Wf
Accounting Standards for Business Enterprises 企业会计准则 '"LaaTTs
accounting system 会计系统 t,0}}9%?
accounting treatment 会计处理 ''! j:49
accuracy 准确性，精确性 :M`~9MCRf
additional audit procedures 追加审计程序 l g ,%
addressee 收件人，收信人 vgg)f~
Administration of State-owned Assets (the～) 国有资产管理局 Z0'LD
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administrative laws and regulations 行政法规 ;Oq>c=9%
adverse impact 不利影响，负面影响 <pK
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adverse opinion 反对意见 1;{nU.If
advisory group 咨询组，顾问组 G-]<+-Q$4
agency fee 代理费，代理费用 ,VUOsNN4\
aggregate 总计，合计为…… jeA2y jAC
alternation of document and record 变造文件和记录 qx*b\6Rt
alternative audit procedures 替代审计程序，备选审计程序 ER[$T H&
amend 修改，修订 on5\rY<I:@
amortisation 摊销 2\|sXC
analytical capacity 分析能力 gQu!(7WLI
analytical procedures 分析性程序 5
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annual financial statements 年度会计报表，年度财务报表 `qCL&(`%
appendix 附录，附表 RX^8`}N
applicable 适用的 Ik A~+6UY
applicable laws and regulations 适用的法规 Q[ H4l({E
application systems 应用系统 t%k`)p7O
apply consistently 一贯地执行，一贯地实施 yiH;fK +x
appropriate 适当的，合适的； **
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appropriate authorization 适当的授权 9 o P
appropriateness of audit evidence 审计证据的适当性 X2,v'`U5&
approval 批准，核准 3|)cT 1ej
assertion (会计报表上的)认定；确认 ^HT vw ~]5
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ~-%z:Re'_
asset 资产，财产 zJUT<%[U
asset restructuring 资产重组 a?Y> hvI
assignment of duties 职责的划分 H
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assistant 助理，助理人员 i/!KUbt
associated company 联属公司，联营公司 Z
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association 联合，结合；协会，社团 9ku|w#%I
assumption 假设，假定 .>_%12>
at a given date 在某一特定时日 L7xiq{t`Y
attestation 鉴证，公证 *qm>py`O
attestation service 鉴证服务 ! Zc
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audit adjustment 审计调整 **1=|aa:
audit areas 审计领域 !Bg^-F:N
audit conclusion 审计结论 E\9HZ;}G
audit effectiveness 审计效果 43,*.1;sz
audit efficiency 审计效率 ,LLx&jS
audit engagement letter 审计业务约定书 x1Gc|K/-
audit evidence 审计证据 @q@I(%_`
audit fee 审计费 g@ ?R"
audit files 审计档案 h+YPyeAs
audit findings 审计中发现的事项 9 *v14 c%
audit implementation stage 审计实施阶段 BPOT!-
audit mark 审计标识 X %;4G^%ZI
audit materiality 审计重要性 5R Y-.c4}
audit method 审计方法 c2s73i z
audit objective 审计目标，审计目的 LCH w.
audit of financial statements 会计报表审计，财务报表审计 (58r9WhS
audit opinion 审计意见 (5hUoD r!
audit period 被审计期间，被审计年度 W~l.feW$i
audit plan 审计计划 jsKKg^ g
audit planning 编制审计计划，制定审计计划，审计计划 ew c:-2Y^
audit planning stage 审计计划阶段 q!h'rX=_-
audit procedure 审计程序 ;{e'q?Y
audit programme 审计程序表，具体审计计划 u2I@ fH/
audit report 审计报告 J~
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 /:,}hy+U
audit report with a qualified opinion 有保留意见的审计报告 p"*xye x
audit report with an adverse opinion 否定意见的审计报告 2J
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audit report with dual dates 双重日期审计报告 R-4#y%k<
audit reporting stage 审计报告阶段 )!
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audit responsibility 审计责任 `bLJ wJ7
audit results 审计结果 lx ~C{tl2
audit risk 审计风险 AmCymT3P*e
audit sampling 审计抽样 tTt}=hQpgX
audit sampling techniques 审计抽样方法，审计抽样技术 $}0\sj%
audit strategies 审计策略 ]2@lyG#<<
audit summary 审计总结，审计小结 VjeF3pmBa
audit team 审计小组 ,,S 2>X*L
audit test 审计测试 U Z:z|a3
audit trail 审计轨迹 (8N E'd8
audit work 审计工作 q+?q[
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audit working paper 审计工作底稿 usi3z9P>n
audited financial statement 审计会计报表，已审计财务报表 j:^gmZ
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Auditing Guidelines (the～) 审计规范指南 5 OAb6k'
auditing standards 审计准则 lgb q^d
audit-oriented working paper (审计)业务类工作底稿 fP\*5|7%R
authorisation 授权 S]&aDg1y}
authorisation of transaction 交易的授权 F "'
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availability 可获得性 `C^0YGO%
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balance 余额；差额；平衡 G) 37?A
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balance sheet 资产负债表 <J}J
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bank 银行 xxC 2 h3
bank account 银行账户，银行户头 *
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bank statement 银行对账单 _ @
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barter transaction 易货交易，以物换物交易 ? a/\5`gnN
basis of audit 审计依据 od&wfwk(
basis of preparation (会计报表的)编制基础 o w'CwOj$
book of account 账目，账簿 idjk uB(6
borrowing 借款，贷款，借债 Juk'eH2^s
branch 分支，分支机构，分店 fzN?
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brought forward (账户余额等的)承上年，承上期，承上页 !_iv~Q zv
budget 预算 Jgq#m~M6
building 建筑物；大楼 JE eXoGKd
business conditions 业务情况，经营情况 >` `
business licence (企业等的)营业执照 Vw&# Lo
business relation 业务关系 nM!_C-yX
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