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 =bEd a]
3 p0LN'q]A
审计词汇英汉对照 k0T?-iM
_YcA+3ZL
A jDQZQ NS
H54 R8O$
#1>X58I^
ability to continue as a going concern 持续经营能力 m1Y >Nj[f
acceptability 可接受性，可接受程度 76u&EG%
acceptable level of detection risk 检查风险的可接受水平 _i/t?7
acceptance of engagement 接受委托 qUly\ b 47
accepting the engagement for the first time 首次接受委托 ]Kr
`9r),
access to asset 对资产的接触 ]c! ;L5
according to 根据，依据，依照 $ @UN4B?y
account balance 账户余额 ~% YBI9$+
account for 对……进行会计处理，核算；解释 liXdNk8
accounting 会计，会计学 ,yd?gP-O
accounting advisory serve 会计咨询服务 ANgw"&&>(
accounting firm 会计师事务所 s`0QA!G{-
accounting information 会计信息，会计资料 66fO7OJs
accounting period 会计期间 -wjN"g<
accounting policies 会计政策 OF\rgz
accounting professional bodies 会计职业组织，会计职业团体 I '|$}/\`
accounting records 会计记录 O BN2 ) j
accounting responsibility 会计责任 .k,kTr$ S
accounting service 会计服务 k{'0[,mx#
accounting standards 会计准则 EVoE szR
Accounting Standards for Business Enterprises 企业会计准则 0:+ WO%z
accounting system 会计系统 U\Z?taXB
accounting treatment 会计处理 8QM (?A
accuracy 准确性，精确性 7}X[
4("bB
additional audit procedures 追加审计程序 daYx76yP_?
addressee 收件人，收信人 *hw\35%P`?
Administration of State-owned Assets (the～) 国有资产管理局 J> \B`E
administrative laws and regulations 行政法规 3`k;a1Z#O'
adverse impact 不利影响，负面影响 Yl3n2R /U
adverse opinion 反对意见 ;UxP
Kpl
advisory group 咨询组，顾问组 ,v{rCxFtvU
agency fee 代理费，代理费用 %"P,1&\^
aggregate 总计，合计为…… 5O\*h;U 6
alternation of document and record 变造文件和记录 y~FV2$
alternative audit procedures 替代审计程序，备选审计程序 kkQVNphc
amend 修改，修订 9]@A]
p!
amortisation 摊销 Rj4|Q:XG
analytical capacity 分析能力 m@^ 1 JlH
analytical procedures 分析性程序 NUp<e%zB
annual financial statements 年度会计报表，年度财务报表 /Z$&pqs!
appendix 附录，附表 t2l S
~l)
applicable 适用的 p>upA)W]
applicable laws and regulations 适用的法规 3? H hG
application systems 应用系统 q}]XYys
apply consistently 一贯地执行，一贯地实施 Ry'= ke
appropriate 适当的，合适的； l6d$V 9A
征用，挪用 {DR`;ea])1
appropriate authorization 适当的授权 ~P@Q7T*
appropriateness of audit evidence 审计证据的适当性 BW "5 Aj
approval 批准，核准 n X=$EQiH
assertion (会计报表上的)认定；确认 hC\6-
0u
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ; d J1
asset 资产，财产 o|$AyS {1
asset restructuring 资产重组 ZSG9t2qlv
assignment of duties 职责的划分 |cR;{Z8?_
assistant 助理，助理人员 A -b
[>} _
associated company 联属公司，联营公司 0:T|S>FsAm
association 联合，结合；协会，社团 uH(f$ A
assumption 假设，假定 gntxNp[9T
at a given date 在某一特定时日 o}$ EG
attestation 鉴证，公证 I= & stsH
attestation service 鉴证服务 s#WAR]x0x
audit adjustment 审计调整 %oO4|JkJX
audit areas 审计领域 R.yC(r
audit conclusion 审计结论 ^3UGV*Ypk
audit effectiveness 审计效果 sNLs\4v
audit efficiency 审计效率 vMm1Z5S/
audit engagement letter 审计业务约定书 ]]*7\ :cb
audit evidence 审计证据 7D;cw\ |
audit fee 审计费 | b)Y#)C;
audit files 审计档案 `-p:vq`
audit findings 审计中发现的事项 {$wjO7Glp
audit implementation stage 审计实施阶段 o:_Xv.HRZo
audit mark 审计标识 fy Byz=pl
audit materiality 审计重要性 #':fkIYe'
audit method 审计方法 SF>c\e Ttx
audit objective 审计目标，审计目的 fIsp;ca[k
audit of financial statements 会计报表审计，财务报表审计 4/wa+Y+=vt
audit opinion 审计意见 MZT23 [+
audit period 被审计期间，被审计年度 [_Qa 9e
audit plan 审计计划 IWY; ="
audit planning 编制审计计划，制定审计计划，审计计划 6,0_)O}\b
audit planning stage 审计计划阶段 u)~C;f)
audit procedure 审计程序 6 BCf:mqP
audit programme 审计程序表，具体审计计划 o
!vE~
audit report 审计报告 MpF$xzh
audit report with a disclaimer of opinion 拒绝表示意见审计报告 L:i-BI`J
audit report with a qualified opinion 有保留意见的审计报告 <OIIoB?t
audit report with an adverse opinion 否定意见的审计报告 orjj' +;X
audit report with dual dates 双重日期审计报告 Np"exFqN k
audit reporting stage 审计报告阶段 ~ V\D|W9
audit responsibility 审计责任 L2[f]J%
audit results 审计结果 0Nnsjh
audit risk 审计风险 `.i!NBA'6
audit sampling 审计抽样 3
GUZ;jdn
audit sampling techniques 审计抽样方法，审计抽样技术 9R7 A8
audit strategies 审计策略 yge,8i)c
audit summary 审计总结，审计小结 .8by"?**
audit team 审计小组 6I4oi@hZz
audit test 审计测试
b)e
*$)
audit trail 审计轨迹 :gep:4&u
audit work 审计工作 Y\$ySvZ0
audit working paper 审计工作底稿 B Ere*J
audited financial statement 审计会计报表，已审计财务报表 f PM8f
Auditing Guidelines (the～) 审计规范指南 *q-['"f
auditing standards 审计准则 !X;1 }
audit-oriented working paper (审计)业务类工作底稿 /(.mp<s 0
authorisation 授权 u[Df
zH
authorisation of transaction 交易的授权 {/
BT9 |LI
availability 可获得性 ~wkj&yVT
B Y7*U:I+N
balance 余额；差额；平衡 Ir qZi1
balance sheet 资产负债表 '.81zpff
bank 银行 ! q M=a3
bank account 银行账户，银行户头 kNobl
bank statement 银行对账单 '|Kmq5)
barter transaction 易货交易，以物换物交易 "O%gFye
basis of audit 审计依据 JYW)uJ
basis of preparation (会计报表的)编制基础 A m>c d;
book of account 账目，账簿 )|DM~%$QM
borrowing 借款，贷款，借债 7r~~Y%=C|
branch 分支，分支机构，分店 N<IT w/ @^
brought forward (账户余额等的)承上年，承上期，承上页 Yd#/1!A7u
budget 预算 i5CK*"$Q
building 建筑物；大楼 &i$ldR
business conditions 业务情况，经营情况 e-"nB]n^/
business licence (企业等的)营业执照 UH TvCc
business relation 业务关系 tX>
G,hw
w-t8C=Z
