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
c`AtK s)u
fY$M**/,
审计词汇英汉对照 b`fPP{m G
a\aJw[d{
A h0d ;a
xR\$2(
}M * Oo
ability to continue as a going concern 持续经营能力 z4{ H=
acceptability 可接受性，可接受程度 WFULQQ*
acceptable level of detection risk 检查风险的可接受水平 CR&v z3\Q
acceptance of engagement 接受委托 9U ZKL @KC
accepting the engagement for the first time 首次接受委托 i4&"-ujrm
access to asset 对资产的接触 { Jwh .bJ
according to 根据，依据，依照 6Jrh'6 o@
account balance 账户余额 BUuNI_?M#5
account for 对……进行会计处理，核算；解释 q:+,'&<D
accounting 会计，会计学 'eZ U NX
accounting advisory serve 会计咨询服务 vc5g 4ud
accounting firm 会计师事务所 9v8{JaI3
accounting information 会计信息，会计资料 M)#aX| %Mh
accounting period 会计期间 ab:
yH ')
accounting policies 会计政策 pMKnA. |
accounting professional bodies 会计职业组织，会计职业团体 #jv~FR`4v^
accounting records 会计记录
8dNwi&4
accounting responsibility 会计责任 V*2uW2\}
accounting service 会计服务 "VRc R
accounting standards 会计准则 >PGW>W$
Accounting Standards for Business Enterprises 企业会计准则 Cpz'6F^oP
accounting system 会计系统 Zchs/C 9{
accounting treatment 会计处理 g
VplBF7{
accuracy 准确性，精确性 sjvlnnO
additional audit procedures 追加审计程序 -uH D|
}
addressee 收件人，收信人 I>B-[QEC
Administration of State-owned Assets (the～) 国有资产管理局 GBFYa6\4sT
administrative laws and regulations 行政法规 cLEBcTx
adverse impact 不利影响，负面影响 L
Me{5H
adverse opinion 反对意见 d dkh*[
advisory group 咨询组，顾问组 b*\K I
agency fee 代理费，代理费用 Lo 5itW
aggregate 总计，合计为…… ?4P*,c
alternation of document and record 变造文件和记录 {m.l{<H
alternative audit procedures 替代审计程序，备选审计程序 c,:xm=&
amend 修改，修订 ?
suNA
amortisation 摊销 [I^>ji0V
analytical capacity 分析能力 & gnE"
analytical procedures 分析性程序 [#.E=s+&
annual financial statements 年度会计报表，年度财务报表 U R>zL3
appendix 附录，附表 yZj:Kp+7
applicable 适用的 @`^+XP K\
applicable laws and regulations 适用的法规 TL-sxED,,D
application systems 应用系统 oi^2Pvauh
apply consistently 一贯地执行，一贯地实施 me A=lg?
appropriate 适当的，合适的； 8*-8"It<"
征用，挪用 jeXv)}
appropriate authorization 适当的授权 BT.;l I
appropriateness of audit evidence 审计证据的适当性 $!)Sgb
approval 批准，核准 Ne!F
p
assertion (会计报表上的)认定；确认 s<Px au+A
assessed level of control risk 对控制风险的评估，控制风险的评估水平
G?AZ%Yx
asset 资产，财产 q|;_G #4
asset restructuring 资产重组 MF)Xc\}0p
assignment of duties 职责的划分 ~za=yZo7(
assistant 助理，助理人员 `z=U-v'H)D
associated company 联属公司，联营公司 z-$ bce9*
association 联合，结合；协会，社团 fl #gWAM
assumption 假设，假定 e[.c^Hw
at a given date 在某一特定时日 #Drs=7w
attestation 鉴证，公证 l=, \ h&
attestation service 鉴证服务 ,K'>s<}
audit adjustment 审计调整 N3n FE:`u]
audit areas 审计领域 Y_tLSOD#/
audit conclusion 审计结论 B8 ;jR Y
audit effectiveness 审计效果 5 0uYU[W
audit efficiency 审计效率 1RpTI7
audit engagement letter 审计业务约定书 K<TVp;N
audit evidence 审计证据 &7"a.&*9xX
audit fee 审计费 (N{Rda* 8
audit files 审计档案 5 #3/
audit findings 审计中发现的事项 G-
wQ
weJ9
audit implementation stage 审计实施阶段 S<HR6Xw
audit mark 审计标识 Z
M_
6A1
audit materiality 审计重要性 &.J8O+
audit method 审计方法 (7/fsfsF
audit objective 审计目标，审计目的 x(pq!+~K
audit of financial statements 会计报表审计，财务报表审计 mO<sw
audit opinion 审计意见 D 1]%2:
audit period 被审计期间，被审计年度 BB@I|)
9O(
audit plan 审计计划 HxCq6Y_m<
audit planning 编制审计计划，制定审计计划，审计计划 t>.1,'zb
audit planning stage 审计计划阶段 +EK(r@eV
audit procedure 审计程序 9c9F C
audit programme 审计程序表，具体审计计划 6$c,#%Jt*
audit report 审计报告 db#QA#^S
audit report with a disclaimer of opinion 拒绝表示意见审计报告 GG%X1c8K
audit report with a qualified opinion 有保留意见的审计报告 U'(}emh}
audit report with an adverse opinion 否定意见的审计报告 Elth xj
audit report with dual dates 双重日期审计报告 b Lag&c)
audit reporting stage 审计报告阶段 jR-DH]@y
audit responsibility 审计责任 l}o d
W
audit results 审计结果 jyQ Bx
audit risk 审计风险 ' NCxVbyYD
audit sampling 审计抽样 Q M7z
.
audit sampling techniques 审计抽样方法，审计抽样技术 banie{ e
audit strategies 审计策略
Z)}q=NjA
audit summary 审计总结，审计小结 ;]YQ WK
audit team 审计小组 ]+A>*0#"
audit test 审计测试 J A0$Fz
audit trail 审计轨迹 eLE9-K+
audit work 审计工作 h <;kj#qbb
audit working paper 审计工作底稿 BM P LL2I
audited financial statement 审计会计报表，已审计财务报表 `~|8eKFq!
Auditing Guidelines (the～) 审计规范指南 \|^fG9M~
auditing standards 审计准则 $T7hY$2Q l
audit-oriented working paper (审计)业务类工作底稿 3S='/
^l
authorisation 授权 u=^0n2ez
authorisation of transaction 交易的授权 ;m6Mm`[i<
availability 可获得性 'A@[a_
B KQ'fp:5|/@
balance 余额；差额；平衡 $T* ##kyE9
balance sheet 资产负债表 ;4
. D%
bank 银行 ^,S
\-Uy9
bank account 银行账户，银行户头 [ ox!MQ+ s
bank statement 银行对账单 &X0/7)*
"v
barter transaction 易货交易，以物换物交易 Q|eRek
basis of audit 审计依据 q) JG_Y.p
basis of preparation (会计报表的)编制基础 JmN,:bI
book of account 账目，账簿 yH_L< n
borrowing 借款，贷款，借债 _J
^q|
branch 分支，分支机构，分店 Kp,}7%hDw!
brought forward (账户余额等的)承上年，承上期，承上页 1o)Vzv
budget 预算 J HpoW}7QB
building 建筑物；大楼 Od X-.FFl
business conditions 业务情况，经营情况 48,Aq*JFw
business licence (企业等的)营业执照 A6w/X`([O
business relation 业务关系 AU1P?lk
W}B 4^l
