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 _pu QX @i
DG:=E/ @
审计词汇英汉对照 JGO>X|
T
^)fB
"!s
A x%(!+
MiSFT5$v6
~Yr.0i.W
ability to continue as a going concern 持续经营能力 Pu 9.Uwx
acceptability 可接受性，可接受程度
_8S).*
acceptable level of detection risk 检查风险的可接受水平 W:) M}}& H
acceptance of engagement 接受委托 +6;OB@
accepting the engagement for the first time 首次接受委托 Uc6 U!X
access to asset 对资产的接触 3aDma/
according to 根据，依据，依照 .4^Paxz
account balance 账户余额 yGD0}\!n
account for 对……进行会计处理，核算；解释 CI @I
accounting 会计，会计学 t 1&p>
v
accounting advisory serve 会计咨询服务 ntF(K/~Y
accounting firm 会计师事务所 P0z "Eq0S
accounting information 会计信息，会计资料 z ?gJHN<
accounting period 会计期间
|QzPY8B9O
accounting policies 会计政策 Yb 6\+ }th
accounting professional bodies 会计职业组织，会计职业团体 _n_i*p
'2
accounting records 会计记录 )Tb;N
accounting responsibility 会计责任 1 9=Dd#Nf
accounting service 会计服务 kh5V&%>?
accounting standards 会计准则 X'u`\<&W
Accounting Standards for Business Enterprises 企业会计准则 ~]yqJYiid^
accounting system 会计系统 +L49
pv5
accounting treatment 会计处理 Z7 f~|}
accuracy 准确性，精确性
e1IuobT
additional audit procedures 追加审计程序 <y'ttxe S
addressee 收件人，收信人 !PQRlgcG
Administration of State-owned Assets (the～) 国有资产管理局 ZHF@k'vm/9
administrative laws and regulations 行政法规 ,J~1~fg89
adverse impact 不利影响，负面影响 WI6er;D
adverse opinion 反对意见 MD
On; Af>
advisory group 咨询组，顾问组 tou^p-)GQ|
agency fee 代理费，代理费用 -Kc-eU- &q
aggregate 总计，合计为…… x [? _F
alternation of document and record 变造文件和记录 e U12*(
alternative audit procedures 替代审计程序，备选审计程序 "*T)L<G
amend 修改，修订 },"g*
amortisation 摊销 y%GV9
analytical capacity 分析能力 .DX#:?@4@Y
analytical procedures 分析性程序 *PI3L/*
annual financial statements 年度会计报表，年度财务报表 JBYQ7SsAS0
appendix 附录，附表 S2NsqHJr
applicable 适用的 H}$#aXEAn
applicable laws and regulations 适用的法规 'v,W
gPe
application systems 应用系统 LNg1q1 P3
apply consistently 一贯地执行，一贯地实施
h43k
appropriate 适当的，合适的； 'Oc8[8
征用，挪用 K
l4",
appropriate authorization 适当的授权 kQb0pfYs
appropriateness of audit evidence 审计证据的适当性 eGE%c1H9a
approval 批准，核准 |'J3"am'
assertion (会计报表上的)认定；确认 q"cFw${
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ,S8Vfb &
asset 资产，财产 \Dc\H )
asset restructuring 资产重组 ! o f7]s
assignment of duties 职责的划分 Z5U~g?
assistant 助理，助理人员 H{V-C_
associated company 联属公司，联营公司 z_H2 L"Z
association 联合，结合；协会，社团 vIRE vj#U
assumption 假设，假定 u,p
m\
at a given date 在某一特定时日 YU"Am !
attestation 鉴证，公证 2Re ulL8j
attestation service 鉴证服务 H z6H,h
audit adjustment 审计调整 5FzRusN iA
audit areas 审计领域 646ye Q1
audit conclusion 审计结论 +-Dd*yD6<
audit effectiveness 审计效果 2iG Rw4`_a
audit efficiency 审计效率 :X!(^ a;]
audit engagement letter 审计业务约定书 P] TT
audit evidence 审计证据 0{ ,zE
audit fee 审计费 F>M$|Sc2
audit files 审计档案 I*ej_cFQ^
audit findings 审计中发现的事项 Y[H_?f=;%
audit implementation stage 审计实施阶段 0L1P'*LR U
audit mark 审计标识 -Z Z$
1E
audit materiality 审计重要性 )_=&)a1U
audit method 审计方法 70NHU
;&N
audit objective 审计目标，审计目的 GBQb({
audit of financial statements 会计报表审计，财务报表审计 -3V~Yh G
audit opinion 审计意见 .
9
NS
audit period 被审计期间，被审计年度 vBpg6
fX
audit plan 审计计划 ELPJ}moWZ
audit planning 编制审计计划，制定审计计划，审计计划 </%H 'V@
audit planning stage 审计计划阶段 ky#6M?
\
audit procedure 审计程序 d#*5U9\z
audit programme 审计程序表，具体审计计划 zm:=d>D..
audit report 审计报告 ^"Y'zI L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 R*y[/Aw
audit report with a qualified opinion 有保留意见的审计报告 ^Pf&C0xXv
audit report with an adverse opinion 否定意见的审计报告 rEf\|x=st:
audit report with dual dates 双重日期审计报告 TAi\#cnl(6
audit reporting stage 审计报告阶段 yI%>
w4Z
audit responsibility 审计责任 U &5zs r
audit results 审计结果 $7r
wara
audit risk 审计风险 Mz^s^aJEE
audit sampling 审计抽样 w(U/(C7R
audit sampling techniques 审计抽样方法，审计抽样技术 +wSm6 *j7=
audit strategies 审计策略 JA} 'd7yEa
audit summary 审计总结，审计小结 v P4Ij
audit team 审计小组 + E:(-$"R
audit test 审计测试 Lwcw%M]
audit trail 审计轨迹 -7$'* V9$
audit work 审计工作 ""+*Gn 7^8
audit working paper 审计工作底稿 3az c `[hl
audited financial statement 审计会计报表，已审计财务报表 hq*JQb;Y}
Auditing Guidelines (the～) 审计规范指南 L,Nr,QC-
auditing standards 审计准则 U{_s1
audit-oriented working paper (审计)业务类工作底稿 =tNiIU
authorisation 授权 5{a(
+ '
authorisation of transaction 交易的授权 6'ZnyWb
availability 可获得性 + m.8*^
B <f6PULm
balance 余额；差额；平衡 Ak1)
balance sheet 资产负债表 kn"x[{d
bank 银行 ,OCT m%6e
bank account 银行账户，银行户头 : U q]~e
bank statement 银行对账单 Qzhnob#C9
barter transaction 易货交易，以物换物交易 O)|4>J*B
basis of audit 审计依据 UT~2}B9fc
basis of preparation (会计报表的)编制基础 r8%,xA&
book of account 账目，账簿 K)+l 6Q
borrowing 借款，贷款，借债 -],
?kP
branch 分支，分支机构，分店 Q75^7Ga_
brought forward (账户余额等的)承上年，承上期，承上页 eh usI-q
budget 预算 weV#%6=5\
building 建筑物；大楼 0_
\ g
business conditions 业务情况，经营情况 c.Y8CD.tqL
business licence (企业等的)营业执照 mv.I.EL
business relation 业务关系 ;QQ7 vo
m#$za7
