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"Swi &4
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审计词汇英汉对照 T
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ability to continue as a going concern 持续经营能力 wHy!CP
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acceptability 可接受性，可接受程度 :I#V.
acceptable level of detection risk 检查风险的可接受水平 :F ?C)F
acceptance of engagement 接受委托 iBa A9
accepting the engagement for the first time 首次接受委托 :o3N;*o>)0
access to asset 对资产的接触 T~e.PP
according to 根据，依据，依照 K0 >zxqY
account balance 账户余额 o+' 6`g'8
account for 对……进行会计处理，核算；解释 {wKB;?fUvk
accounting 会计，会计学 02^ rV*re
accounting advisory serve 会计咨询服务 S9.o/mr
accounting firm 会计师事务所 ?@86P|19
accounting information 会计信息，会计资料 U xGApK=X
accounting period 会计期间 4WB0Pt{
accounting policies 会计政策 zDG b7S{
accounting professional bodies 会计职业组织，会计职业团体 2+XA X: YD
accounting records 会计记录 ygcm|PrS
accounting responsibility 会计责任 ]f_p 8?j"
accounting service 会计服务 yWSGi#)1
accounting standards 会计准则 @yYkti;4-
Accounting Standards for Business Enterprises 企业会计准则 !a\^Sk
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accounting system 会计系统 ? J0y|
accounting treatment 会计处理 Bzf^ivT3L
accuracy 准确性，精确性 [
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additional audit procedures 追加审计程序 ob]w;"
addressee 收件人，收信人 z$sT !QL~
Administration of State-owned Assets (the～) 国有资产管理局 tw@X>
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administrative laws and regulations 行政法规 :2`e(+Uz
adverse impact 不利影响，负面影响 SXh-A1t
adverse opinion 反对意见 wCBplaojJ
advisory group 咨询组，顾问组 TWTb?HP
agency fee 代理费，代理费用 f o3}W^0
aggregate 总计，合计为…… gSj,E8-g
alternation of document and record 变造文件和记录 Vurq t_nb
alternative audit procedures 替代审计程序，备选审计程序 }GM'.yutX
amend 修改，修订 ]S E
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amortisation 摊销 #'`{Qv0,
analytical capacity 分析能力 KI.hy2?e
analytical procedures 分析性程序
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annual financial statements 年度会计报表，年度财务报表 .%-8 t{dt
appendix 附录，附表 t uX |\X
applicable 适用的 *-
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applicable laws and regulations 适用的法规 8ao _i =&x
application systems 应用系统 #'}*dy/
apply consistently 一贯地执行，一贯地实施 sLk-x\P]|
appropriate 适当的，合适的； -{vD: Il=6
征用，挪用 E U#^7
appropriate authorization 适当的授权 -Y8B~@]P?
appropriateness of audit evidence 审计证据的适当性 ]:n,RO6
approval 批准，核准 4qa.1j(R/
assertion (会计报表上的)认定；确认 '"s@enD0 y
assessed level of control risk 对控制风险的评估，控制风险的评估水平 /$m;y[[
asset 资产，财产 E qiY\/S
asset restructuring 资产重组 8P`"M#fI
assignment of duties 职责的划分 *
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assistant 助理，助理人员 !,PWb3 S
associated company 联属公司，联营公司 k5)om;.w
association 联合，结合；协会，社团 {;oP L r+Z
assumption 假设，假定 t{
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at a given date 在某一特定时日 wd 6owr
attestation 鉴证，公证 ^.y\ (=
attestation service 鉴证服务 /wG2vE8e
audit adjustment 审计调整 MQ2_
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audit areas 审计领域 W g!
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audit conclusion 审计结论 O/LXdz0B
audit effectiveness 审计效果 G~m<;
audit efficiency 审计效率 ssL\g`xe
audit engagement letter 审计业务约定书 7HWmCaa[
audit evidence 审计证据 pR_9NfV{
audit fee 审计费 v:#tWEbo-
audit files 审计档案 Bw.i}3UT6
audit findings 审计中发现的事项 :6dxtl/{b:
audit implementation stage 审计实施阶段 ?7A>+EY
audit mark 审计标识 d(K +) ;!
audit materiality 审计重要性 "N#Y gSr
audit method 审计方法 H?w6C):]
audit objective 审计目标，审计目的 dr"1s-D4IQ
audit of financial statements 会计报表审计，财务报表审计 7p[n
audit opinion 审计意见 i/.6>4tE:
audit period 被审计期间，被审计年度 lq uLT6]
audit plan 审计计划 Dp:BU|r
audit planning 编制审计计划，制定审计计划，审计计划 PY'2h4IL
audit planning stage 审计计划阶段 2<6 UwF
audit procedure 审计程序 TA\vZGJ('
audit programme 审计程序表，具体审计计划 Gm`8q}<I
audit report 审计报告 (k P9hcV
audit report with a disclaimer of opinion 拒绝表示意见审计报告 xD 7]C|8o
audit report with a qualified opinion 有保留意见的审计报告 g)B ]FH1
audit report with an adverse opinion 否定意见的审计报告 OT
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audit report with dual dates 双重日期审计报告 !IR6
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audit reporting stage 审计报告阶段 I =#$8l.*
audit responsibility 审计责任 EX"yxZ~
audit results 审计结果 `0svy}
audit risk 审计风险 N>E_%]C h
audit sampling 审计抽样 i~72bMw
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audit sampling techniques 审计抽样方法，审计抽样技术 jWgX_//!
audit strategies 审计策略 s#MPX3itK
audit summary 审计总结，审计小结 =MWHJ'3-/
audit team 审计小组 } B^tL$k
audit test 审计测试 |BYRe1l6l
audit trail 审计轨迹 iRBfx
audit work 审计工作 ]@TCk8d$0
audit working paper 审计工作底稿 3U}%2ARo_
audited financial statement 审计会计报表，已审计财务报表 xx $cnG
Auditing Guidelines (the～) 审计规范指南 ig"L\ C"T
auditing standards 审计准则 ,)io5nZF
audit-oriented working paper (审计)业务类工作底稿 d_ CT $
authorisation 授权 MOC/KNb
authorisation of transaction 交易的授权 V~#tuv
availability 可获得性 _dU\JD
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balance 余额；差额；平衡 ABkl%m6xf
balance sheet 资产负债表 sq]F;=[5
bank 银行 zeRyL3fnmb
bank account 银行账户，银行户头 ,z6~?6m
bank statement 银行对账单 SWLo|)@[/
barter transaction 易货交易，以物换物交易 .]Z"C&"N]
basis of audit 审计依据 k=^xVQuI
basis of preparation (会计报表的)编制基础 (' ~ LMu_
book of account 账目，账簿 lx i
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borrowing 借款，贷款，借债 DwF hK*
branch 分支，分支机构，分店 V )4J`xg^
brought forward (账户余额等的)承上年，承上期，承上页 31)&vf[[
budget 预算 z%kULTL
building 建筑物；大楼 6C
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business conditions 业务情况，经营情况 5-M-X#(
business licence (企业等的)营业执照 =c7;r]
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business relation 业务关系 V8(-
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