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 j{Txl\D>
l PK
+$f$
审计词汇英汉对照 WV #%PJ
wyQzM6:,yX
A A` AaTP
il \$@Bn
Pri`K/
ability to continue as a going concern 持续经营能力
AiK
acceptability 可接受性，可接受程度 x}Aw)QCh+r
acceptable level of detection risk 检查风险的可接受水平 T`Mf]s)*
acceptance of engagement 接受委托 [&nh5 |f
accepting the engagement for the first time 首次接受委托 S p^9& ^
access to asset 对资产的接触 'ul~7h;n
according to 根据，依据，依照 -$WYj "
account balance 账户余额 Nqrmp" ]
account for 对……进行会计处理，核算；解释 '*k'i;2/1
accounting 会计，会计学 r%.do;5
accounting advisory serve 会计咨询服务 TH$N5w%
accounting firm 会计师事务所 _<NMyRJo
accounting information 会计信息，会计资料 :P@rkT3Q t
accounting period 会计期间 k}0^& Quc4
accounting policies 会计政策 ,I_^IitN
accounting professional bodies 会计职业组织，会计职业团体 / Ne<V2AX
accounting records 会计记录 V` 7FKL@"
accounting responsibility 会计责任 WN_pd%m
accounting service 会计服务 q7 -L53.x
accounting standards 会计准则 %LZ({\5K#f
Accounting Standards for Business Enterprises 企业会计准则 h Dp6YV,q
accounting system 会计系统 Xixqxm*8
accounting treatment 会计处理 [w
&$| h:;
accuracy 准确性，精确性 IrWD%/$H
additional audit procedures 追加审计程序 r,Nq7Txn?
addressee 收件人，收信人 }-o{ ASC#
Administration of State-owned Assets (the～) 国有资产管理局 YcN!T"w J@
administrative laws and regulations 行政法规 mUz\ra;z
adverse impact 不利影响，负面影响 0#YX=vjX7
adverse opinion 反对意见 OLvcivf
advisory group 咨询组，顾问组 ,ML[Wr'2
agency fee 代理费，代理费用 }LijnHH.
aggregate 总计，合计为…… wlEo"B A
alternation of document and record 变造文件和记录 !\,kZ|#>
alternative audit procedures 替代审计程序，备选审计程序 zKsz*xv6b
amend 修改，修订 D.1J_Y=9
amortisation 摊销 ` /MvQ/
analytical capacity 分析能力 o)[2@fRC(
analytical procedures 分析性程序 0`I-2M4F*Q
annual financial statements 年度会计报表，年度财务报表 B-T/V-c7
appendix 附录，附表 ?l $Nf@-
applicable 适用的 YTj
kPj:
applicable laws and regulations 适用的法规 $Tb G+Eb8
application systems 应用系统 Q26qNn
bK
apply consistently 一贯地执行，一贯地实施 ]d]
JXt?)i
appropriate 适当的，合适的； D^-7JbE]
征用，挪用 Eb=#9f%y>&
appropriate authorization 适当的授权 A?o Xq b
appropriateness of audit evidence 审计证据的适当性 u]ZqOJXxu
approval 批准，核准 V T.;:Q
assertion (会计报表上的)认定；确认 j$7Xs"
assessed level of control risk 对控制风险的评估，控制风险的评估水平 l?q%?v8
asset 资产，财产 \J6hI\/4^
asset restructuring 资产重组 H -xFiF
assignment of duties 职责的划分 6Kj'Zy VL
assistant 助理，助理人员 Cua%1]"4w
associated company 联属公司，联营公司 bI y sl
association 联合，结合；协会，社团 S#-tOj U*
assumption 假设，假定 p*8-W(u)
at a given date 在某一特定时日 \xUe/=
attestation 鉴证，公证 "9bN+1[ <
attestation service 鉴证服务 zP;cTF(C
audit adjustment 审计调整 zA;@@)hwR
audit areas 审计领域 hHPs&EA.p
audit conclusion 审计结论 /2 m?15c+
audit effectiveness 审计效果 ~Wp Gf,
audit efficiency 审计效率 gXH[$guf
audit engagement letter 审计业务约定书 ~Gqno
audit evidence 审计证据 0K-*WQ*#9
audit fee 审计费 a@pz*
e
audit files 审计档案 &
``d
audit findings 审计中发现的事项 U5] pi +r
audit implementation stage 审计实施阶段 ]O:N-Y
audit mark 审计标识 /S\cU`ZVe
audit materiality 审计重要性 f N
"tA
audit method 审计方法 iHp\o=#
audit objective 审计目标，审计目的 "W#t;;9Wz
audit of financial statements 会计报表审计，财务报表审计 \Yoa:|%*y
audit opinion 审计意见 6UE(f@
audit period 被审计期间，被审计年度 R4<lln:[
audit plan 审计计划 s6 }X t=j
audit planning 编制审计计划，制定审计计划，审计计划 h)v^q: ='
audit planning stage 审计计划阶段 %Z8vdU# l
audit procedure 审计程序 ZE `lr+_Y
audit programme 审计程序表，具体审计计划 ;p ]y)3
audit report 审计报告 FhIqy %X
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Y?#i{ixX6n
audit report with a qualified opinion 有保留意见的审计报告 IF@HzT;Q
audit report with an adverse opinion 否定意见的审计报告 7rHS^8'H&
audit report with dual dates 双重日期审计报告 x>~p;z#VX
audit reporting stage 审计报告阶段 !D o,>gO
audit responsibility 审计责任 _ i E j
audit results 审计结果 c
{I"R8
audit risk 审计风险 q
XXGF_Q
audit sampling 审计抽样 9B +wYJp
audit sampling techniques 审计抽样方法，审计抽样技术 nVD
Xj
audit strategies 审计策略 eu'1H@vX(
audit summary 审计总结，审计小结 X;! D};;M
audit team 审计小组 s{/qS3=
audit test 审计测试 ~@8+hnE ]
audit trail 审计轨迹 Q &M'=+T
audit work 审计工作 J Lb6C 52
audit working paper 审计工作底稿 mo1
puU
audited financial statement 审计会计报表，已审计财务报表 8G ]w,eF
Auditing Guidelines (the～) 审计规范指南 P
j7gGf6v
auditing standards 审计准则 Oe1 t\
audit-oriented working paper (审计)业务类工作底稿 &14W vAU
authorisation 授权 &B!%fd .'
authorisation of transaction 交易的授权 J -Qh/d%]
availability 可获得性 LNQSb4
B 3z{S}~
balance 余额；差额；平衡 (OQ?<'Qa
balance sheet 资产负债表 jiIST^Zq#t
bank 银行 SvK1.NUa
bank account 银行账户，银行户头 W'_/6_c$!
bank statement 银行对账单 {@M14)-x>_
barter transaction 易货交易，以物换物交易 Xy#V Q{!
basis of audit 审计依据 .#^0pv!
basis of preparation (会计报表的)编制基础 L)-*,$#<oW
book of account 账目，账簿 Nm8w/Q5D`
borrowing 借款，贷款，借债 ~,}s(`~
branch 分支，分支机构，分店 ^i<}] c_|f
brought forward (账户余额等的)承上年，承上期，承上页 L(WOet( '
budget 预算 p27p~b&
building 建筑物；大楼 2ALj}
business conditions 业务情况，经营情况 RT"O;P
business licence (企业等的)营业执照 eX<K5K.B
business relation 业务关系 w)S; J,Hv
wL<j:>Ke[3
