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 %5=Xs zS
wn'_;0fg
审计词汇英汉对照 4s<*rKm~
vG'JMzAm
A W*q[f!@
U!"+~d)
$ vS`w4Y
ability to continue as a going concern 持续经营能力 QD0upYG
acceptability 可接受性，可接受程度 Q?GmSeUi
acceptable level of detection risk 检查风险的可接受水平 9w
-t9X>X
acceptance of engagement 接受委托 cS98%@ DR
accepting the engagement for the first time 首次接受委托 zMT0ToG
access to asset 对资产的接触 V~+{douq
according to 根据，依据，依照 I$ 4GM
account balance 账户余额 =Tf
uw
hV
account for 对……进行会计处理，核算；解释 M"OX NPkc
accounting 会计，会计学 [@OXvdTV
accounting advisory serve 会计咨询服务 T jO}P\p
accounting firm 会计师事务所 5 $Yt@8;
accounting information 会计信息，会计资料 kfo, PrW`A
accounting period 会计期间 VJM n5v[V
accounting policies 会计政策 $cri"G
accounting professional bodies 会计职业组织，会计职业团体 <_@ S@t)
accounting records 会计记录 iHo2=Cz
accounting responsibility 会计责任 g q aENU>
accounting service 会计服务 b$P=rIB
accounting standards 会计准则 @|xcrEnP}B
Accounting Standards for Business Enterprises 企业会计准则 zrjqB3R4@O
accounting system 会计系统 lm}mXFf#
accounting treatment 会计处理 BzL>,um
accuracy 准确性，精确性 w !7f*
additional audit procedures 追加审计程序 >dol
addressee 收件人，收信人 |1G /J[E
Administration of State-owned Assets (the～) 国有资产管理局 7WG"_A~V
administrative laws and regulations 行政法规 :qi"I;=6
adverse impact 不利影响，负面影响 bWK}oYB*
adverse opinion 反对意见 l6. z-Qw
advisory group 咨询组，顾问组 _dY6Ip%
agency fee 代理费，代理费用 `Td 0R!
aggregate 总计，合计为…… d#.9!m~.
alternation of document and record 变造文件和记录 |q5R5 mQ
alternative audit procedures 替代审计程序，备选审计程序 AD4KoT&
amend 修改，修订 S( jbPQT
amortisation 摊销 r 5z_{g
analytical capacity 分析能力 LuS] D%
analytical procedures 分析性程序 Hq h
annual financial statements 年度会计报表，年度财务报表 4"fiEt,t<x
appendix 附录，附表 \+mc
applicable 适用的 ;"=a-$vm
applicable laws and regulations 适用的法规 ba^cw }5
application systems 应用系统 a!}.l< )
apply consistently 一贯地执行，一贯地实施 l|[cA}HtB
appropriate 适当的，合适的； |HXI4 MU"
征用，挪用 d I<s)!
appropriate authorization 适当的授权 {w.rcObIw+
appropriateness of audit evidence 审计证据的适当性 |D
u.aN
approval 批准，核准 ~HsPYc8Fz
assertion (会计报表上的)认定；确认 QT /
TZ:
assessed level of control risk 对控制风险的评估，控制风险的评估水平 #uJGXrGt=
asset 资产，财产 s.]7c
CY
asset restructuring 资产重组 _B)LRD+Hj
assignment of duties 职责的划分 LD5n_W
assistant 助理，助理人员 Pp1HOJYJp0
associated company 联属公司，联营公司 E_]L8UC;m
association 联合，结合；协会，社团 l?v-9l M
assumption 假设，假定 Fxy-_%a
at a given date 在某一特定时日 `6`NuZ*6g
attestation 鉴证，公证
] L4B
attestation service 鉴证服务
.Ya]N+r*
audit adjustment 审计调整 pc<")9U%/
audit areas 审计领域 RG|]K
t8
audit conclusion 审计结论 EO$_]0yI;_
audit effectiveness 审计效果 v bzeabm
audit efficiency 审计效率 EZ*FGt6(
audit engagement letter 审计业务约定书 =YkJS%)M)
audit evidence 审计证据 a02;Zl
audit fee 审计费 e& ?o
audit files 审计档案 )nyud$9w'
audit findings 审计中发现的事项 I&qT3/SVI
audit implementation stage 审计实施阶段 i
/R8G b
audit mark 审计标识 M%+l21&
audit materiality 审计重要性 >l{<p(
audit method 审计方法 n.p6+^ES
audit objective 审计目标，审计目的 _Dl!iV05:
audit of financial statements 会计报表审计，财务报表审计 4] RGLN
audit opinion 审计意见 u&1n~ t`
audit period 被审计期间，被审计年度 l~Je ]Qt
audit plan 审计计划 q[1:h
audit planning 编制审计计划，制定审计计划，审计计划 o Hds s;q
audit planning stage 审计计划阶段 T (]
audit procedure 审计程序 Z=n# XJO15
audit programme 审计程序表，具体审计计划 \](I BI:
audit report 审计报告 aN{C86wx
audit report with a disclaimer of opinion 拒绝表示意见审计报告 6?Ul)'
audit report with a qualified opinion 有保留意见的审计报告 |3W\^4>,
audit report with an adverse opinion 否定意见的审计报告 +lmM BjDa
audit report with dual dates 双重日期审计报告 cZT;VmC
audit reporting stage 审计报告阶段 @kC>+4s!
audit responsibility 审计责任 #+p30?r0y
audit results 审计结果 R X :wt
audit risk 审计风险 !xyO
audit sampling 审计抽样 j7=I!<w V
audit sampling techniques 审计抽样方法，审计抽样技术 5*~Mv<#
audit strategies 审计策略 \]=qGMwFs
audit summary 审计总结，审计小结 = cE:,z ;g
audit team 审计小组 Y%:FawR
audit test 审计测试 p*)RP2
audit trail 审计轨迹 ]YY jXg}%
audit work 审计工作 jC> l<d_
audit working paper 审计工作底稿 `X]TIMc:Ad
audited financial statement 审计会计报表，已审计财务报表 |&+g ,A _w
Auditing Guidelines (the～) 审计规范指南
IE!fNuR4
auditing standards 审计准则 iD
,iv
audit-oriented working paper (审计)业务类工作底稿 j|!.K |9B
authorisation 授权 2G
Q q(_
authorisation of transaction 交易的授权 ;xaOv
e;9
availability 可获得性 5"xZ'M~=
B \)859x&(
balance 余额；差额；平衡 PI~LbDE
balance sheet 资产负债表 } yCJ#}
bank 银行 E"!C3SC [
bank account 银行账户，银行户头 qG3 [5lti
bank statement 银行对账单 I9P< !#q>
barter transaction 易货交易，以物换物交易 {?m;D Y v
basis of audit 审计依据 2T/C!^iJ)
basis of preparation (会计报表的)编制基础 r(Nf VQF
book of account 账目，账簿 8$a4[s
borrowing 借款，贷款，借债 &\8.y2=9p
branch 分支，分支机构，分店 nB2AmS
brought forward (账户余额等的)承上年，承上期，承上页 ]z`Y'wSxd
budget 预算 q#wg2
building 建筑物；大楼 e\ i K
business conditions 业务情况，经营情况 Q#P=t83
business licence (企业等的)营业执照 %\PnsnJ9Q
business relation 业务关系 (x,w/1
QA7SQ
cd,
