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 :39arq
\r [@A3O
审计词汇英汉对照 h.NC G96S
.}:*tvot
A U]g9t<jD
@#;*e] 1a
s _e*jM1
ability to continue as a going concern 持续经营能力 O2"V'(
acceptability 可接受性，可接受程度 G2-0r.f
acceptable level of detection risk 检查风险的可接受水平 .K`n;l
Vs
acceptance of engagement 接受委托 "<^n@=g'q
accepting the engagement for the first time 首次接受委托 }w8yYI
access to asset 对资产的接触 G\^<MR |
according to 根据，依据，依照 Mc$rsqDz
account balance 账户余额 5".bM8o
account for 对……进行会计处理，核算；解释 2<:dA >1
accounting 会计，会计学 c;zk
{dP
accounting advisory serve 会计咨询服务 ixE w! t
accounting firm 会计师事务所 X L'\$f
accounting information 会计信息，会计资料
(]PH2<3t
accounting period 会计期间 hMUUnr"8;i
accounting policies 会计政策 H({m1v ~R
accounting professional bodies 会计职业组织，会计职业团体 ,s2C)bb-
accounting records 会计记录 (@;^uVJP
accounting responsibility 会计责任 R~fk/T ?
accounting service 会计服务 2A9crL $
accounting standards 会计准则 xvomn`X1
Accounting Standards for Business Enterprises 企业会计准则 \&ki79Ly-
accounting system 会计系统 y O,J gn
accounting treatment 会计处理 I5`>XfO)
accuracy 准确性，精确性 bbDm6,
additional audit procedures 追加审计程序 3i'
01z
addressee 收件人，收信人 XODp[+xEEt
Administration of State-owned Assets (the～) 国有资产管理局 %b2Hm9r+
administrative laws and regulations 行政法规 0rm(i* Q
adverse impact 不利影响，负面影响 #9~,d<H
adverse opinion 反对意见 4:pgZz!
advisory group 咨询组，顾问组 N
Z ,} v3
agency fee 代理费，代理费用 yK$aVK"
aggregate 总计，合计为…… P ?n k>
alternation of document and record 变造文件和记录
fNfa.0 s
alternative audit procedures 替代审计程序，备选审计程序 R0LWuE%eD
amend 修改，修订 sg49a9`8
amortisation 摊销 .yFO]
r1aL
analytical capacity 分析能力 \u))1zRd
analytical procedures 分析性程序 S\Le;,5Z
annual financial statements 年度会计报表，年度财务报表 He}?\C
Bo
appendix 附录，附表 `AvK=]
applicable 适用的 9)o@d`*
applicable laws and regulations 适用的法规 :8==Bu
application systems 应用系统 USHQwn)%
apply consistently 一贯地执行，一贯地实施 rK`^ A
appropriate 适当的，合适的； NL;sn "
征用，挪用 1eEML"
appropriate authorization 适当的授权 GIn%yB'
appropriateness of audit evidence 审计证据的适当性 WWH <s%C
approval 批准，核准 y,6kL2DM
assertion (会计报表上的)认定；确认 5h0Hk<N
assessed level of control risk 对控制风险的评估，控制风险的评估水平 /e*fsQ>M:
asset 资产，财产 Gf:dN_e6.
asset restructuring 资产重组 F`2h,i-9
assignment of duties 职责的划分 @+S r~:K
assistant 助理，助理人员 #8ltV`
associated company 联属公司，联营公司 x$D^Bh,
association 联合，结合；协会，社团 %e3E}m>
assumption 假设，假定 AE~@F4MK
at a given date 在某一特定时日 FQ`1c[M@
attestation 鉴证，公证 )N6 07 Fa-
attestation service 鉴证服务 @!O(%0
=
audit adjustment 审计调整 `'k2gq&
audit areas 审计领域 "@/pQoLy
audit conclusion 审计结论 <>Dw8?O
audit effectiveness 审计效果 ~TeOl|!lE+
audit efficiency 审计效率 Un,'a8>V`
audit engagement letter 审计业务约定书 OLm@-I*
audit evidence 审计证据 Uxik&M
audit fee 审计费 b18f =<#
audit files 审计档案 !!)$?R;1
audit findings 审计中发现的事项 kWy@wPqms
audit implementation stage 审计实施阶段 9c }qVf
-i
audit mark 审计标识 4
2DMmwB
audit materiality 审计重要性 w/rJj*
audit method 审计方法 v+`'%E
audit objective 审计目标，审计目的 -!O8V
audit of financial statements 会计报表审计，财务报表审计 ,Z _@]D@
audit opinion 审计意见 @TX@78fWz=
audit period 被审计期间，被审计年度 3dLqlJ^7B
audit plan 审计计划 -)3+/4Q(
audit planning 编制审计计划，制定审计计划，审计计划 96QY0
audit planning stage 审计计划阶段 8"g+
k`PRy
audit procedure 审计程序 47 Bg[
audit programme 审计程序表，具体审计计划 A9u>bWIE7
audit report 审计报告 gsM^Pu09ud
audit report with a disclaimer of opinion 拒绝表示意见审计报告 kR^h@@'F"
audit report with a qualified opinion 有保留意见的审计报告 Ip=QtNW3
\
audit report with an adverse opinion 否定意见的审计报告 ->.9[|lIg
audit report with dual dates 双重日期审计报告 d;wq@ e
audit reporting stage 审计报告阶段 o$Nhx_F
audit responsibility 审计责任 !Ko>
audit results 审计结果 w?^[* _Y
audit risk 审计风险 6sQ;Z |!Pz
audit sampling 审计抽样 GEh( pJ
audit sampling techniques 审计抽样方法，审计抽样技术 Z f<T`'_d
audit strategies 审计策略 y R l
audit summary 审计总结，审计小结 lNyyL Lt
audit team 审计小组 5B2p_$ W#
audit test 审计测试 0)~c)B:5
audit trail 审计轨迹 B a|}$jo
audit work 审计工作 #OM)71kB8
audit working paper 审计工作底稿 =BE !
audited financial statement 审计会计报表，已审计财务报表 US"g>WLwJ
Auditing Guidelines (the～) 审计规范指南 g<M!]0OK
auditing standards 审计准则 q/ 54=8*h0
audit-oriented working paper (审计)业务类工作底稿 -WF((s;<#
authorisation 授权 q >>1?hzA
authorisation of transaction 交易的授权 qm:C1#<p
availability 可获得性 |pWu|M _'
B .r6x9t
balance 余额；差额；平衡 Lw _|o[I}
balance sheet 资产负债表 PsXCpyY!s
bank 银行 LD5`9-
bank account 银行账户，银行户头 JJ}DYv
bank statement 银行对账单 H)gc"aRe;Y
barter transaction 易货交易，以物换物交易 { AYW
C6Y
basis of audit 审计依据 2y;vX|lX]
basis of preparation (会计报表的)编制基础 g)r{LxT# +
book of account 账目，账簿 .udLMS/_
borrowing 借款，贷款，借债 2zh - ms
branch 分支，分支机构，分店 ,zHL8SiTX
brought forward (账户余额等的)承上年，承上期，承上页 M|%bxG^l
budget 预算 3 e1-w$z&S
building 建筑物；大楼 j=M%*`@
business conditions 业务情况，经营情况 a EIz,^3
business licence (企业等的)营业执照 R<6y7?]bZ
business relation 业务关系 -aok ]w
m
0!0e
$!8
l
