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 D<d4"*qo
"`4V ^1
审计词汇英汉对照 WVfwt.Y
u+Q<> >lU
A eAD uk!Iq
I?_YL *
rr=
e
ability to continue as a going concern 持续经营能力 qoXncdDHZ
acceptability 可接受性，可接受程度 O^,%V{]6\
acceptable level of detection risk 检查风险的可接受水平 w`$ M}oX(
acceptance of engagement 接受委托 CFU' -
#b
accepting the engagement for the first time 首次接受委托 e7^B3FOx
access to asset 对资产的接触 W dN OE;R
according to 根据，依据，依照 3EN(Pz
L
account balance 账户余额 o6[aP[~F
account for 对……进行会计处理，核算；解释 <yHa[c`L
accounting 会计，会计学 "bC1dl<
accounting advisory serve 会计咨询服务 ( 7Q
Fy
accounting firm 会计师事务所
~!& "b1
accounting information 会计信息，会计资料 k Z>Xl- LV
accounting period 会计期间 s}3`%?,6y
accounting policies 会计政策 Z>si%Npm\
accounting professional bodies 会计职业组织，会计职业团体 shAoib?Kw:
accounting records 会计记录 U$,W/G}m
accounting responsibility 会计责任 OmR) W '
accounting service 会计服务 A3 |hFk
accounting standards 会计准则 ~DYv6-p%
Accounting Standards for Business Enterprises 企业会计准则 dRD t.U!T
accounting system 会计系统 -)p
S\$GC
accounting treatment 会计处理 NB|yLkoDyI
accuracy 准确性，精确性 DZ7<-SFU
additional audit procedures 追加审计程序 9$[PA jwk
addressee 收件人，收信人 V|n}v?f_q
Administration of State-owned Assets (the～) 国有资产管理局 _vV3A3|Ec,
administrative laws and regulations 行政法规 X
DdF7i}
adverse impact 不利影响，负面影响 /5$ ;W ' I
adverse opinion 反对意见 >3Mz s AH\
advisory group 咨询组，顾问组 %qYiE!%
&
agency fee 代理费，代理费用 &x YO6_.
aggregate 总计，合计为…… KW1b #g%Z
alternation of document and record 变造文件和记录 miTySY6 ^
alternative audit procedures 替代审计程序，备选审计程序 _P{f+HxU
amend 修改，修订 UqwU3
amortisation 摊销 FP_q?=~rFs
analytical capacity 分析能力 gZHuyp(B
analytical procedures 分析性程序 ZZu{c t9
annual financial statements 年度会计报表，年度财务报表 <Cbi5DtR
appendix 附录，附表 u9zEhfg8
applicable 适用的 P\lEfsuR
applicable laws and regulations 适用的法规 D02(
6|
application systems 应用系统 \Qv o
L
apply consistently 一贯地执行，一贯地实施 e>] gC a
appropriate 适当的，合适的； *
",/7(
征用，挪用 }83a^E9 L
appropriate authorization 适当的授权 N r,Q u8
appropriateness of audit evidence 审计证据的适当性 x,% %^(
approval 批准，核准 rn9n _)
assertion (会计报表上的)认定；确认 Z)^1~!w0
assessed level of control risk 对控制风险的评估，控制风险的评估水平 "!w#E6gU
asset 资产，财产 3HEm-pok
asset restructuring 资产重组 /
:z<+SCh
assignment of duties 职责的划分 `]7==c #Y
assistant 助理，助理人员 6D&{+;
associated company 联属公司，联营公司 Kt#_Ln_6
association 联合，结合；协会，社团
[` 4
assumption 假设，假定 rLpfybu
at a given date 在某一特定时日 SIridZ*%
attestation 鉴证，公证 |W#(+m
attestation service 鉴证服务 j"F?^0aR,Q
audit adjustment 审计调整 h4#y'E!,Z
audit areas 审计领域
4'wb tE|
audit conclusion 审计结论 RH}i=
audit effectiveness 审计效果 >'1 [Bh
audit efficiency 审计效率 !*1 $j7`tP
audit engagement letter 审计业务约定书 v8} vk]b
audit evidence 审计证据 ~jR4%VF
audit fee 审计费 MO>9A,&f
audit files 审计档案 OAauD$Hh
audit findings 审计中发现的事项 Fd86P .Df
audit implementation stage 审计实施阶段 +6`+Q2qi
audit mark 审计标识 #PkZi(k
hv
audit materiality 审计重要性 jP{&U&!i
audit method 审计方法 F1)5"7f
audit objective 审计目标，审计目的 x fa-
audit of financial statements 会计报表审计，财务报表审计 X`6"^
xme
audit opinion 审计意见 xwF mY'o
audit period 被审计期间，被审计年度 %b[>eIJU#
audit plan 审计计划 " vka7r
audit planning 编制审计计划，制定审计计划，审计计划 ?XbM
audit planning stage 审计计划阶段 w7 @TM%nS
audit procedure 审计程序 p9>1a j2a
audit programme 审计程序表，具体审计计划 `y|_ hb
audit report 审计报告 :pfLa2f+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 L</k+a?H!
audit report with a qualified opinion 有保留意见的审计报告 (Z0_e &=*
audit report with an adverse opinion 否定意见的审计报告 g\% Z+Dc
audit report with dual dates 双重日期审计报告 (^NYC$ZxM=
audit reporting stage 审计报告阶段 xG(xG%J
audit responsibility 审计责任 Obf RwZh?q
audit results 审计结果 IIG9&F$G
audit risk 审计风险 n_
4 r'w
audit sampling 审计抽样 kV+%(Gl8
audit sampling techniques 审计抽样方法，审计抽样技术 `/O AgV"`
audit strategies 审计策略 Kh$Q9$
audit summary 审计总结，审计小结 Q+oV?
S3{
audit team 审计小组 ]h?q1
audit test 审计测试 F8S>L d
audit trail 审计轨迹 PjD9D.
audit work 审计工作 - VeC X]
audit working paper 审计工作底稿 .VCF[AleS
audited financial statement 审计会计报表，已审计财务报表 H $+@O-
Auditing Guidelines (the～) 审计规范指南 4*ZY#7h
auditing standards 审计准则 3vs{*T"
audit-oriented working paper (审计)业务类工作底稿 +Bf?3 5LP
authorisation 授权 I>GBnx
L
authorisation of transaction 交易的授权 !Ii[`H
availability 可获得性
/&c2O X|Z
B 84WX I#BH
balance 余额；差额；平衡 u"uL,w
1-
balance sheet 资产负债表 35Yf,@VO
bank 银行 v \[+
bank account 银行账户，银行户头 _u+ 7>
bank statement 银行对账单 VV{>Kq+&,v
barter transaction 易货交易，以物换物交易 %q}[ZD/HD
basis of audit 审计依据 GsmXcBzDw2
basis of preparation (会计报表的)编制基础 $J^fp XO
book of account 账目，账簿 9Ta0Li
borrowing 借款，贷款，借债 R_O=WmD
branch 分支，分支机构，分店 =?c""~7
brought forward (账户余额等的)承上年，承上期，承上页 41x"Q?.bY
budget 预算 Z\$M)e8n
building 建筑物；大楼 | UlG@Mn
business conditions 业务情况，经营情况 -@e2/6Oi
business licence (企业等的)营业执照 o{6q>Jm
business relation 业务关系 ~o>Gm>5!HH
?=ffv]v|
