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 p>@S61
&
[
!(wH}ti
审计词汇英汉对照 :&oUI&(o
GXE6=BO
A &RP}w%I1
8xEOR!\!`k
Ft)Z'&L
ability to continue as a going concern 持续经营能力 J|BZ{T}d
acceptability 可接受性，可接受程度 @~l?hf
acceptable level of detection risk 检查风险的可接受水平 " <J%@
acceptance of engagement 接受委托 hIr
$^%
accepting the engagement for the first time 首次接受委托 Y/ 1,%8n
access to asset 对资产的接触 M"t=0[0DM:
according to 根据，依据，依照 S"z cSkF
account balance 账户余额 _\tGmME37
account for 对……进行会计处理，核算；解释 0y3< Ho,+$
accounting 会计，会计学 u70-HFI@
accounting advisory serve 会计咨询服务 A' \jaB
accounting firm 会计师事务所 -Jtx9P
accounting information 会计信息，会计资料 #Rkld v'
accounting period 会计期间 'C9H6)Zq)
accounting policies 会计政策 I:qfB2tL)O
accounting professional bodies 会计职业组织，会计职业团体 {&Bpf
K;`)
accounting records 会计记录 O( ( kv|X4
accounting responsibility 会计责任 joN}N }U
accounting service 会计服务 VnJ-nf A
accounting standards 会计准则 |= frsf~?
Accounting Standards for Business Enterprises 企业会计准则 dLS nhZ
accounting system 会计系统 cc%O35o
accounting treatment 会计处理 f~.w2Cna
accuracy 准确性，精确性 _0rHxh7}q
additional audit procedures 追加审计程序 $pT%7jV}
addressee 收件人，收信人 _uO#0
)l
Administration of State-owned Assets (the～) 国有资产管理局 /I' n]
administrative laws and regulations 行政法规 F)0I7+lP
adverse impact 不利影响，负面影响 ikGH:{
adverse opinion 反对意见 3P onF4
advisory group 咨询组，顾问组 wnE
c
agency fee 代理费，代理费用 P'Fy,fNg
aggregate 总计，合计为…… e<> Lr
alternation of document and record 变造文件和记录 aqb;H 'F
alternative audit procedures 替代审计程序，备选审计程序 p.2>- L
amend 修改，修订 LaE;{ jY
amortisation 摊销 id-VoHd K
analytical capacity 分析能力 / -=(51}E
analytical procedures 分析性程序 Z w5\{Z 0
annual financial statements 年度会计报表，年度财务报表 n(Up?_
appendix 附录，附表 T$]2U>=<J
applicable 适用的 OU(z};Is6Z
applicable laws and regulations 适用的法规 6[9E^{(z
application systems 应用系统 fJ Ch
apply consistently 一贯地执行，一贯地实施 JXlFo3<
appropriate 适当的，合适的； dv0TJ 0%
征用，挪用 eh'mSf^=p
appropriate authorization 适当的授权 W RAW%?$
appropriateness of audit evidence 审计证据的适当性 QD:0iD?
approval 批准，核准 8-5a*vV, >
assertion (会计报表上的)认定；确认 TKc&yAK
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ISr~J Qr
asset 资产，财产 13Z6dhZu
asset restructuring 资产重组 J1<fE(X
assignment of duties 职责的划分 Q:~w;I
assistant 助理，助理人员 (nrrzOax
associated company 联属公司，联营公司 9ok|]d P
association 联合，结合；协会，社团 HHZ!mYr
assumption 假设，假定 *eXO?6f%s^
at a given date 在某一特定时日 7atYWz~yG
attestation 鉴证，公证 v c2xAAQ
attestation service 鉴证服务
F!>K8 q
audit adjustment 审计调整 nRQIrUNq
audit areas 审计领域 w c%
audit conclusion 审计结论 Z"? AaD[
audit effectiveness 审计效果 )
WIlj
audit efficiency 审计效率 [6S"iNiyKT
audit engagement letter 审计业务约定书 =X X_C nn
audit evidence 审计证据 bT-G<h*M
audit fee 审计费 lSyp
k-c
audit files 审计档案 z s"AYxr
audit findings 审计中发现的事项 +>qBK}`
audit implementation stage 审计实施阶段 T *t$
audit mark 审计标识 ~DZ;l/&Mz7
audit materiality 审计重要性 Re1@2a>
audit method 审计方法 gSj-~k P
audit objective 审计目标，审计目的 i`] M2Q
audit of financial statements 会计报表审计，财务报表审计 ,.FTw, <
audit opinion 审计意见 %Y Rg1UKY
audit period 被审计期间，被审计年度
k7{fkl9|#
audit plan 审计计划 >q &ouVE
audit planning 编制审计计划，制定审计计划，审计计划 K=5_jE^e
audit planning stage 审计计划阶段 J-PzI FWd
audit procedure 审计程序 HHnabSn}{q
audit programme 审计程序表，具体审计计划 z3*G(,
audit report 审计报告 P'9aZd
audit report with a disclaimer of opinion 拒绝表示意见审计报告 J#V `W&\,6
audit report with a qualified opinion 有保留意见的审计报告 ] |`gTD6
audit report with an adverse opinion 否定意见的审计报告 CJKH"'u3^
audit report with dual dates 双重日期审计报告 2Bjp{)*
audit reporting stage 审计报告阶段 , D1[}Lr=K
audit responsibility 审计责任 RO.(k!J .
audit results 审计结果 g[M@
audit risk 审计风险 @B9| {[P
audit sampling 审计抽样 4\ OELU
audit sampling techniques 审计抽样方法，审计抽样技术 <Z8] W1)
audit strategies 审计策略 Mz++SP G7
audit summary 审计总结，审计小结 _SP
u`=~K
audit team 审计小组 )q l?}
audit test 审计测试 Gm2rjpZeq
audit trail 审计轨迹 tiE+x|Ju"
audit work 审计工作 w|nVK9.
audit working paper 审计工作底稿 1UM]$$:i
audited financial statement 审计会计报表，已审计财务报表 *Ra")(RnDK
Auditing Guidelines (the～) 审计规范指南 &HXSO,@
auditing standards 审计准则 f d,~Yj$R?
audit-oriented working paper (审计)业务类工作底稿 g?$9~/h :;
authorisation 授权 ONGe/CEXT
authorisation of transaction 交易的授权 x b0+4w|
availability 可获得性 =hs@W)-O
B =h_gj >
balance 余额；差额；平衡 YqJIp. Z
balance sheet 资产负债表 %|,< \~P
bank 银行 CXQ ?P
bank account 银行账户，银行户头 t!u*
6 W|@
bank statement 银行对账单 .FXQ,7mZ-
barter transaction 易货交易，以物换物交易 :9h8q"T
basis of audit 审计依据 &" kx (B
basis of preparation (会计报表的)编制基础 {f&ga
book of account 账目，账簿 Q~@8t"P
borrowing 借款，贷款，借债 .E}}) ;l
branch 分支，分支机构，分店 W_
6Jl5]
brought forward (账户余额等的)承上年，承上期，承上页 ( ;j7 {(
budget 预算 2DC#P
X)i
building 建筑物；大楼 8Cqs@<r4Od
business conditions 业务情况，经营情况 4B y-+C*
business licence (企业等的)营业执照 0/gcSW
b
business relation 业务关系 I coL/7k3
d$TW](Bby
