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 3 oF45`3FV
ZCMw3]*
审计词汇英汉对照 $v4.sl:x
^me-[
5
A Qp)v?k ]
vOn` /5-
R1adWBD>
ability to continue as a going concern 持续经营能力 Q|S.R1L^
acceptability 可接受性，可接受程度 B3pCy~*5
acceptable level of detection risk 检查风险的可接受水平 u@W|gLT1
acceptance of engagement 接受委托 d [@ X%
accepting the engagement for the first time 首次接受委托 E:UW#S%A
f
access to asset 对资产的接触 *'Sd/%8{
according to 根据，依据，依照
}NHaCG[,
account balance 账户余额 -u6bAQ
account for 对……进行会计处理，核算；解释 >N^Jj:~l
accounting 会计，会计学 lHN5Dr
accounting advisory serve 会计咨询服务 q(
accounting firm 会计师事务所 |HiE@
accounting information 会计信息，会计资料 Y071Y:
accounting period 会计期间 {2O1"|s ,
accounting policies 会计政策 =Gpylj7?~
accounting professional bodies 会计职业组织，会计职业团体 jD$,.A Vvz
accounting records 会计记录 z` .<U{5
accounting responsibility 会计责任 [<Mx2< 8f
accounting service 会计服务 ,Xu-@ br{
accounting standards 会计准则 .[]r}[ lU
Accounting Standards for Business Enterprises 企业会计准则 Z;h t
accounting system 会计系统 0IsPIi"7
accounting treatment 会计处理 Z^b Q^zk-
accuracy 准确性，精确性 9P1OP Xv*p
additional audit procedures 追加审计程序 z Xg3[orF
addressee 收件人，收信人 wT6"U$cV
Administration of State-owned Assets (the～) 国有资产管理局 3 ]5^r}
administrative laws and regulations 行政法规 ]FJjgu<
adverse impact 不利影响，负面影响 q$0* b]=E
adverse opinion 反对意见 k KaE=H-x
advisory group 咨询组，顾问组 iOd&B B6
agency fee 代理费，代理费用 ak7bJ~)X=
aggregate 总计，合计为…… L7n D|
alternation of document and record 变造文件和记录 _F6OM5F"N
alternative audit procedures 替代审计程序，备选审计程序 Ot4 Z{mA
amend 修改，修订 zIqU,n|]s
amortisation 摊销 ]0Y4U7W
analytical capacity 分析能力 ax "+0L {
analytical procedures 分析性程序 -R|,9o^
annual financial statements 年度会计报表，年度财务报表 5dx$HE&b)
appendix 附录，附表 cq,S P&T~
applicable 适用的 a!zz6/q[
applicable laws and regulations 适用的法规 Kr?TxhUHd
application systems 应用系统 2~Kgv|09
apply consistently 一贯地执行，一贯地实施 tIWmp30S
appropriate 适当的，合适的； u x=w!y;}
征用，挪用 !S$:*5=&
appropriate authorization 适当的授权 h0(BO*cy
appropriateness of audit evidence 审计证据的适当性 .T}Wdn g
approval 批准，核准 W,K;6TZhh
assertion (会计报表上的)认定；确认 !8TlD-ZT/
assessed level of control risk 对控制风险的评估，控制风险的评估水平 4V{:uuI;f
asset 资产，财产 Ow+GS{-q
asset restructuring 资产重组 tZ]?^_Y1
assignment of duties 职责的划分 !]"@k l%
assistant 助理，助理人员 /MIe(,>Uh
associated company 联属公司，联营公司 >BV^H.SO|1
association 联合，结合；协会，社团 $jjfC
assumption 假设，假定 Xc =Y
at a given date 在某一特定时日
oI?3<M^
attestation 鉴证，公证 EuEZ D +
attestation service 鉴证服务 Uf1!qP/H ?
audit adjustment 审计调整 'f#{{KA
audit areas 审计领域 hwPw]Ln/
audit conclusion 审计结论 r )Ma3FL0;
audit effectiveness 审计效果 3(="YbZ
audit efficiency 审计效率 .UQzPnK
audit engagement letter 审计业务约定书 0.\/\V:H6
audit evidence 审计证据 ZJnYIK
audit fee 审计费
zN[hkmh
audit files 审计档案 JYMiLph<
audit findings 审计中发现的事项 6 ]&O rS[
audit implementation stage 审计实施阶段 iJ ($YvF4
audit mark 审计标识 Z-$[\le
audit materiality 审计重要性 1D7nkAy
audit method 审计方法 9 >= ;FY
audit objective 审计目标，审计目的 h}> "j%I
audit of financial statements 会计报表审计，财务报表审计 yks__ylrl(
audit opinion 审计意见 _:R eN_0
audit period 被审计期间，被审计年度 =T3 <gGM
audit plan 审计计划 c/:b.>W
audit planning 编制审计计划，制定审计计划，审计计划 ])[[ V!1
audit planning stage 审计计划阶段 WO7z
audit procedure 审计程序 N+9VYH"*
audit programme 审计程序表，具体审计计划 S50k>_a;
audit report 审计报告 .O DU
audit report with a disclaimer of opinion 拒绝表示意见审计报告 sG(~^h J_
audit report with a qualified opinion 有保留意见的审计报告 IDad9 Bx
audit report with an adverse opinion 否定意见的审计报告 Wjo[ENHM
audit report with dual dates 双重日期审计报告 ntu5 {L'8
audit reporting stage 审计报告阶段 ](Xb _xMf
audit responsibility 审计责任 j:Xq1f6a
audit results 审计结果 M f}~{+
audit risk 审计风险 2% MC Yn
audit sampling 审计抽样 %p Ynnfr
audit sampling techniques 审计抽样方法，审计抽样技术 O;+ maY^l
audit strategies 审计策略 !`M,XSp(
audit summary 审计总结，审计小结 aE Bu *`-j
audit team 审计小组 [xbSYu,&
audit test 审计测试 df*#!D7oz
audit trail 审计轨迹 OstQqV%@
audit work 审计工作 +xRK5+}9
audit working paper 审计工作底稿 >>QY'1Eu
audited financial statement 审计会计报表，已审计财务报表 Vouvr<43o
Auditing Guidelines (the～) 审计规范指南 t^UxR@l<K|
auditing standards 审计准则 JOj;^ h
audit-oriented working paper (审计)业务类工作底稿 ^dI42 4
authorisation 授权 I~[F|d>
authorisation of transaction 交易的授权 @CNi{. RX
availability 可获得性
aR[JD2G
B L HyB3V
balance 余额；差额；平衡 Ve8=b0&Y#j
balance sheet 资产负债表 3>3 Kwc~E
bank 银行 0$(WlP |
bank account 银行账户，银行户头 g K+ 4
C
bank statement 银行对账单 ww)<E`eGi
barter transaction 易货交易，以物换物交易 gLb`pCo/
basis of audit 审计依据 kT| dUw9G
basis of preparation (会计报表的)编制基础 #"}
JdBn
book of account 账目，账簿
T5|q RlW
borrowing 借款，贷款，借债 gGR"Z]DBk
branch 分支，分支机构，分店 vXev$x=w-
brought forward (账户余额等的)承上年，承上期，承上页 jxP;>K7O
budget 预算 zp6C3RG(
building 建筑物；大楼 0!D4pvlt
business conditions 业务情况，经营情况 i9rN 9Mq?O
business licence (企业等的)营业执照 j SHk {T!J
business relation 业务关系 #./fY;:cj
CYt?,qk-r
