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 7
h>,
1@F>E;YjL=
审计词汇英汉对照 "I @akM$x
u(PUbxJ
V
A kjt(OFh'Y+
-U\s.FI.AR
?u0qYep:
ability to continue as a going concern 持续经营能力
^b^ buCYw
acceptability 可接受性，可接受程度 PWO5 R]
acceptable level of detection risk 检查风险的可接受水平 /2Ok;! .
acceptance of engagement 接受委托 uC[F'\Y
accepting the engagement for the first time 首次接受委托 LC e6](Z
access to asset 对资产的接触 ?=HoU3
according to 根据，依据，依照 ^Cj3\G4,
account balance 账户余额 n;QFy5HB8
account for 对……进行会计处理，核算；解释 pIKfTkSqH
accounting 会计，会计学 m'; 4`Y5-
accounting advisory serve 会计咨询服务 E5Ls/ H K
accounting firm 会计师事务所 N(O* "
1b
accounting information 会计信息，会计资料 jLw|F-v-l<
accounting period 会计期间 &z>iqm"Ww
accounting policies 会计政策 X + /^s)
accounting professional bodies 会计职业组织，会计职业团体 Pj5:=d8z(
accounting records 会计记录 _T;Kn'Gz(&
accounting responsibility 会计责任 t Q.%f:|
accounting service 会计服务 .}E@ 7^X
accounting standards 会计准则 JZJb&q){
Accounting Standards for Business Enterprises 企业会计准则 @ *5+ZAF
accounting system 会计系统 V@\u<LO0G
accounting treatment 会计处理 KHM,lj*
accuracy 准确性，精确性 V |/N-3M
additional audit procedures 追加审计程序 j9BcoEl:;
addressee 收件人，收信人 j@4]0o
Administration of State-owned Assets (the～) 国有资产管理局 ?uW}
XAi
administrative laws and regulations 行政法规 is^5TL%@
adverse impact 不利影响，负面影响 2 ;w> w#}>
adverse opinion 反对意见 J6@RIia
advisory group 咨询组，顾问组 /XdLdA!v
agency fee 代理费，代理费用 48{B} j%oU
aggregate 总计，合计为…… ^KV:.up6
alternation of document and record 变造文件和记录 |\)Y,~;P
alternative audit procedures 替代审计程序，备选审计程序 hI*6f3Vn(n
amend 修改，修订 4y $okn\}i
amortisation 摊销 b27t-p8
analytical capacity 分析能力 shiw;.vR{B
analytical procedures 分析性程序 gb}ov* *
annual financial statements 年度会计报表，年度财务报表 }|j#C[
appendix 附录，附表 Un&rP7
0
applicable 适用的 | `+ (O
applicable laws and regulations 适用的法规 MFipX E!
application systems 应用系统 )"63g
apply consistently 一贯地执行，一贯地实施 *g4Uo{
appropriate 适当的，合适的； J8[aVG
征用，挪用 ]1I-e2Q-J
appropriate authorization 适当的授权 }}Gkipp
appropriateness of audit evidence 审计证据的适当性 3w/z$bj
approval 批准，核准 m &[(xVM
assertion (会计报表上的)认定；确认 Pu'lp
O
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Ym $`EN
asset 资产，财产 Ix0#eo j
asset restructuring 资产重组 IU"8.(;o
assignment of duties 职责的划分 ^__ P;Gr `
assistant 助理，助理人员 rAD4}A_w
associated company 联属公司，联营公司 Yfy";C7X
association 联合，结合；协会，社团 g9IIC5
assumption 假设，假定 q35=_'\ W
at a given date 在某一特定时日 i;:}{G<
attestation 鉴证，公证 /)4Q%Zp
attestation service 鉴证服务 B|=S-5pv*
audit adjustment 审计调整 SUL\|z`5
audit areas 审计领域 'G`xD3 E3,
audit conclusion 审计结论 !"ydl2
audit effectiveness 审计效果 ~W3t(\B'
audit efficiency 审计效率 bvT$/ (7
audit engagement letter 审计业务约定书 8SCXA9}
audit evidence 审计证据 .m xc
~
audit fee 审计费 }$ a *XY1
audit files 审计档案 Q*8 x Bi1
audit findings 审计中发现的事项 Iomx"y]
9
audit implementation stage 审计实施阶段 ?}C8_I|4~
audit mark 审计标识 Wq<H sJd/
audit materiality 审计重要性
af/0e}-
audit method 审计方法 BM87f:d
audit objective 审计目标，审计目的 <W*6=HZ'
audit of financial statements 会计报表审计，财务报表审计 m=w #l>!
audit opinion 审计意见 V0_^==V s
audit period 被审计期间，被审计年度 ^xr & E
audit plan 审计计划 VI.Cmw~S
audit planning 编制审计计划，制定审计计划，审计计划 X#X /P
audit planning stage 审计计划阶段 }x_:v!G
audit procedure 审计程序 4OG 1_6K
audit programme 审计程序表，具体审计计划 yXf+dMv
audit report 审计报告 ;U? 323Z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 hl,x|.f}4Y
audit report with a qualified opinion 有保留意见的审计报告 s2#}@b6'.
audit report with an adverse opinion 否定意见的审计报告 SN$3cg]z
audit report with dual dates 双重日期审计报告 :2~2j-
m
audit reporting stage 审计报告阶段 \3x+Z!
audit responsibility 审计责任 =$_ kkVQ$
audit results 审计结果 UUvR >5@n
audit risk 审计风险 '"6*C*XS
audit sampling 审计抽样 xk^`4;
audit sampling techniques 审计抽样方法，审计抽样技术 On,z # A
audit strategies 审计策略 b >' c
audit summary 审计总结，审计小结 w4RtIDW:
audit team 审计小组 }3-`e3
audit test 审计测试 T|5uywA|
audit trail 审计轨迹 c Hnd
gUW]
audit work 审计工作 1WI^R lWd(
audit working paper 审计工作底稿 zGP@!R`_
audited financial statement 审计会计报表，已审计财务报表 { Ut,xi
Auditing Guidelines (the～) 审计规范指南 /K<>OyR?
auditing standards 审计准则 k:&B
b "
audit-oriented working paper (审计)业务类工作底稿 6dRvx;d
authorisation 授权 P R_|
8H|
authorisation of transaction 交易的授权 ^[q/w<_j~
availability 可获得性 Y{8}z
ZD
B Jn20^YG
balance 余额；差额；平衡 _t6 .9CXl
balance sheet 资产负债表 Zy>y7O(,
bank 银行 LE g#W
bank account 银行账户，银行户头 x.
/WP~I
bank statement 银行对账单 WKq{g+a
barter transaction 易货交易，以物换物交易 ayLINpL
basis of audit 审计依据 bq{eu#rQJ
basis of preparation (会计报表的)编制基础 mqiCn]8G
book of account 账目，账簿 2HDWlUTNVO
borrowing 借款，贷款，借债 +E cn
branch 分支，分支机构，分店 T t$]
[
brought forward (账户余额等的)承上年，承上期，承上页 n9k-OGJ
budget 预算 Q%0
N\
building 建筑物；大楼 mD,fxm{G
business conditions 业务情况，经营情况 xBE}/F$ 45
business licence (企业等的)营业执照 2hb>6Z;r]K
business relation 业务关系 nDz.61$[
mS+sh'VH
