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 dq.U#Rhrx
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 9h6Oq(0b8
acceptability 可接受性，可接受程度 -_Z 4)"k
acceptable level of detection risk 检查风险的可接受水平 WN=0s
acceptance of engagement 接受委托 aR6F%7gvz
accepting the engagement for the first time 首次接受委托 5z 0VMt
access to asset 对资产的接触 H}kSXKO8!8
according to 根据，依据，依照 CR'%=N04^
account balance 账户余额 w -o#=R_
account for 对……进行会计处理，核算；解释 `K5*Fj x
accounting 会计，会计学 z
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accounting advisory serve 会计咨询服务 v
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accounting firm 会计师事务所 \Aro Sy9
accounting information 会计信息，会计资料 @~$"&B
accounting period 会计期间 $2h%IK>#G
accounting policies 会计政策 &
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accounting professional bodies 会计职业组织，会计职业团体 hm73Zy
accounting records 会计记录 ~5&4s
accounting responsibility 会计责任 p"
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accounting service 会计服务 =W3
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accounting standards 会计准则 lh 'S_p8g
Accounting Standards for Business Enterprises 企业会计准则 nI] EfHU
accounting system 会计系统 ?v
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accounting treatment 会计处理 L>~T c
accuracy 准确性，精确性 ISNL ='%
additional audit procedures 追加审计程序 b v_ UroTr
addressee 收件人，收信人 9r]|P}yuS
Administration of State-owned Assets (the～) 国有资产管理局 8 -x-?7
administrative laws and regulations 行政法规 #{|cSaX<
adverse impact 不利影响，负面影响 I<9
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adverse opinion 反对意见 -:ucp2
advisory group 咨询组，顾问组 `5@F'tKQ
agency fee 代理费，代理费用 =^u;uS[IW
aggregate 总计，合计为…… c$V5E
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alternation of document and record 变造文件和记录 =|P
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alternative audit procedures 替代审计程序，备选审计程序 rT[qh+KWe
amend 修改，修订 DO80HS3ZD
amortisation 摊销 z w+aZDcV(
analytical capacity 分析能力 V#dga5*]
analytical procedures 分析性程序 L_!ShE
annual financial statements 年度会计报表，年度财务报表 CfU|]<
appendix 附录，附表 pc*)^S
applicable 适用的 RA[j=RxK
applicable laws and regulations 适用的法规 ElQ?|HsQ6p
application systems 应用系统 0h@FHw2d
apply consistently 一贯地执行，一贯地实施 V,_m>$Mo
appropriate 适当的，合适的； -Ty~lZ)TDT
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appropriate authorization 适当的授权 ^MvuFA ,C
appropriateness of audit evidence 审计证据的适当性 V_SH90@)+
approval 批准，核准 \nZB@u;S
assertion (会计报表上的)认定；确认 *(Dmd$|0|
assessed level of control risk 对控制风险的评估，控制风险的评估水平 .}!.4J%q2
asset 资产，财产 /J#(8p
asset restructuring 资产重组 2 DW @}[G
assignment of duties 职责的划分 } jj)
assistant 助理，助理人员 ?+d`_/IB
associated company 联属公司，联营公司 d5m - f/
association 联合，结合；协会，社团 3^y(@XFt
assumption 假设，假定 O6;"cUv
at a given date 在某一特定时日 Eu?z!
attestation 鉴证，公证 0y9 b0
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attestation service 鉴证服务 ^OY]Y+S`Ox
audit adjustment 审计调整 q ;'f3Y
audit areas 审计领域 g5B TZZ
audit conclusion 审计结论 l v
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audit effectiveness 审计效果
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audit efficiency 审计效率 &j 4pC$Dj
audit engagement letter 审计业务约定书 1Nt
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audit evidence 审计证据 C27: ty V
audit fee 审计费 92DM1~
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audit files 审计档案 bT.q@oU
audit findings 审计中发现的事项 y'_8b=*
audit implementation stage 审计实施阶段 |ri)-Bk
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audit mark 审计标识 WBE>0L
audit materiality 审计重要性 SB\%"nnV
audit method 审计方法 q7X ]kr*qx
audit objective 审计目标，审计目的 x z _sejKB
audit of financial statements 会计报表审计，财务报表审计 3 xChik{
audit opinion 审计意见 Uq
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audit period 被审计期间，被审计年度 )Z /"P\qo
audit plan 审计计划 6z 9
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audit planning 编制审计计划，制定审计计划，审计计划
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audit planning stage 审计计划阶段 +"?+B
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audit procedure 审计程序 q\0/6tl_
audit programme 审计程序表，具体审计计划 }g}Eh>U
audit report 审计报告 C FaY= Cy
audit report with a disclaimer of opinion 拒绝表示意见审计报告 j !u)V1,
audit report with a qualified opinion 有保留意见的审计报告 %T/@/,7h
audit report with an adverse opinion 否定意见的审计报告 dVQ[@u1,
audit report with dual dates 双重日期审计报告 bKo %Ak,
audit reporting stage 审计报告阶段 VPUVPq~
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audit responsibility 审计责任 3"y 6|e/5
audit results 审计结果
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audit risk 审计风险 $m 4-^=
audit sampling 审计抽样 gf Q ?k
audit sampling techniques 审计抽样方法，审计抽样技术 ukWn@q*
audit strategies 审计策略 A'|!O:s
audit summary 审计总结，审计小结 ;m( iKwDt
audit team 审计小组 u7!9H<{>P
audit test 审计测试 REUxXaN>Z
audit trail 审计轨迹 gF)9a_R%p
audit work 审计工作 (@1:1
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audit working paper 审计工作底稿 R?xb1yc7_
audited financial statement 审计会计报表，已审计财务报表 3P
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Auditing Guidelines (the～) 审计规范指南 {a7~P0$
auditing standards 审计准则 5'lPXKn+L
audit-oriented working paper (审计)业务类工作底稿 jm^.E\_
authorisation 授权 UnhVppnex
authorisation of transaction 交易的授权 L:G
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availability 可获得性 ,;)ZF
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balance 余额；差额；平衡 Wc3z7xK1@
balance sheet 资产负债表 ux; ?WPyr
bank 银行 *G19fJ[5
bank account 银行账户，银行户头 4%(Ji
bank statement 银行对账单 fj_23{,/"g
barter transaction 易货交易，以物换物交易 6Z2 ,:j;
basis of audit 审计依据 CXl btpK2k
basis of preparation (会计报表的)编制基础 4qQ,1&!]S
book of account 账目，账簿 P49\A^5 S!
borrowing 借款，贷款，借债 )[Y B &
branch 分支，分支机构，分店 F-yY(b]$
brought forward (账户余额等的)承上年，承上期，承上页 % MHb
budget 预算 @R[{
building 建筑物；大楼 % Y ^J''
business conditions 业务情况，经营情况 [{x}# oRSE
business licence (企业等的)营业执照 /(N/DMl[
business relation 业务关系 Wl j&_~
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