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 bSH lR#!6
G #n99X@-
审计词汇英汉对照 tMGkm8y-A
| rJ_
A Od X-.FFl
,])@?TJb@
g*$
0G
ability to continue as a going concern 持续经营能力 |F5^mpU
acceptability 可接受性，可接受程度 9HMW!DSK`
acceptable level of detection risk 检查风险的可接受水平 H -('!^
acceptance of engagement 接受委托 o?A/
accepting the engagement for the first time 首次接受委托 cyUNJw
access to asset 对资产的接触 *8k`m)h26
according to 根据，依据，依照 N{n}]Js1D-
account balance 账户余额 n =v4m_e
account for 对……进行会计处理，核算；解释 y$@d%U*rW^
accounting 会计，会计学 _@D}2
accounting advisory serve 会计咨询服务 uYjJDLYoHl
accounting firm 会计师事务所 0@a6r=`el
accounting information 会计信息，会计资料 ll;#4~iA
accounting period 会计期间 ,-u | l
accounting policies 会计政策 2 c fzLW(
accounting professional bodies 会计职业组织，会计职业团体 ;cZ9C 1
accounting records 会计记录 #r 1
$=GY
accounting responsibility 会计责任 K8*
QS_*
accounting service 会计服务 6$w S7Cu
accounting standards 会计准则 &B3Eq 1A
Accounting Standards for Business Enterprises 企业会计准则 #f]R:Ix>
accounting system 会计系统 6Nx T W
accounting treatment 会计处理 $I_ 04k#t
accuracy 准确性，精确性 R7T"fN
additional audit procedures 追加审计程序 %_+9y??
addressee 收件人，收信人 o*/\ oVOq
Administration of State-owned Assets (the～) 国有资产管理局 SqY;2:
administrative laws and regulations 行政法规 W#'c6Hq2c
adverse impact 不利影响，负面影响 { np KdX
adverse opinion 反对意见 HCQ v"i}-
advisory group 咨询组，顾问组 G~)jk+Qq
agency fee 代理费，代理费用 4s* P5w_'/
aggregate 总计，合计为…… q ,d]i/T
alternation of document and record 变造文件和记录 rBs7,h
alternative audit procedures 替代审计程序，备选审计程序 "Ks% !
amend 修改，修订 $V?zJ:a>L
amortisation 摊销 Fy-nV% P
analytical capacity 分析能力 d T/*O8
analytical procedures 分析性程序 #
l~ d
annual financial statements 年度会计报表，年度财务报表 YU76(S9 0#
appendix 附录，附表 xTD6?X'4
applicable 适用的 &dvJg
applicable laws and regulations 适用的法规 9In&vF7$
application systems 应用系统 *Q=-7 a m
apply consistently 一贯地执行，一贯地实施 @&+ h3dV.V
appropriate 适当的，合适的； Ndi'b_Sh\
征用，挪用 fh$U "
appropriate authorization 适当的授权 3leg,q d
appropriateness of audit evidence 审计证据的适当性 aVua n&]*=
approval 批准，核准 wd*T"V3
assertion (会计报表上的)认定；确认 vJ GxD\h
assessed level of control risk 对控制风险的评估，控制风险的评估水平 i#lvt#2J0
asset 资产，财产 23+6u{
asset restructuring 资产重组 UE7 P =B
assignment of duties 职责的划分 %H<w.]>
assistant 助理，助理人员 != &]#-;b
associated company 联属公司，联营公司 9b]*R.x:$&
association 联合，结合；协会，社团 EN.yU!N.4
assumption 假设，假定 2EE/xnwX
at a given date 在某一特定时日 2 )RW*Qu;+
attestation 鉴证，公证 dG7sY
O@U
attestation service 鉴证服务 vo Q, K9
audit adjustment 审计调整 #2yOqUO\
audit areas 审计领域 B>X+eK
audit conclusion 审计结论 pY = ?r{@
audit effectiveness 审计效果 cdU2ph
_
audit efficiency 审计效率 XP2=x_"y
audit engagement letter 审计业务约定书 e /;Ui
audit evidence 审计证据 E\m?0]W|
audit fee 审计费 ZM; EjS 1
audit files 审计档案 ec1g7w-n
audit findings 审计中发现的事项 /UyW&]nK
audit implementation stage 审计实施阶段 @{I 55EQ]
audit mark 审计标识 $6!`
audit materiality 审计重要性 }WI24|`zM
audit method 审计方法 e7#=F6
audit objective 审计目标，审计目的 oK5(,8
(4
audit of financial statements 会计报表审计，财务报表审计 i e.cTTOI
audit opinion 审计意见 qwFn(pK[
audit period 被审计期间，被审计年度 NBMY1Xgj
audit plan 审计计划 =Bo0O ei
audit planning 编制审计计划，制定审计计划，审计计划 )CR8-z1`
audit planning stage 审计计划阶段 qWE"vI22M
audit procedure 审计程序 "6KOql3
audit programme 审计程序表，具体审计计划 /u:Sn=SPd
audit report 审计报告 y_ $^Po
audit report with a disclaimer of opinion 拒绝表示意见审计报告 HwST^\Ao
audit report with a qualified opinion 有保留意见的审计报告 SmR*b2U
audit report with an adverse opinion 否定意见的审计报告 ixKQh};5/
audit report with dual dates 双重日期审计报告 ui 2RTAb
audit reporting stage 审计报告阶段 s vo^#V~h'
audit responsibility 审计责任 `SW`d<+L
audit results 审计结果 Ds}6{' ]K
audit risk 审计风险 AP c@1="#J
audit sampling 审计抽样 !u O|T'u0a
audit sampling techniques 审计抽样方法，审计抽样技术 # UWQ (+F
audit strategies 审计策略 |um)vlN;9
audit summary 审计总结，审计小结 _l8oB)
audit team 审计小组 p$9N}}/c
audit test 审计测试 yp*kMC,3
audit trail 审计轨迹 Ue,"CQ6H
audit work 审计工作 wkm
SIN:
audit working paper 审计工作底稿 b/5~VY*T
audited financial statement 审计会计报表，已审计财务报表 UVI=&y]c,p
Auditing Guidelines (the～) 审计规范指南 Yhsb$wu
auditing standards 审计准则 in+`zfUJ9
audit-oriented working paper (审计)业务类工作底稿 >LLz G
authorisation 授权 &P+cTN9)
authorisation of transaction 交易的授权 EvECA,! i
availability 可获得性 A,=l9hE'
B R6:N`S]&d[
balance 余额；差额；平衡 H+ M ~|Ju7
balance sheet 资产负债表 0?`#ko7~d
bank 银行 /:USpuu
bank account 银行账户，银行户头 1gm{.*G
bank statement 银行对账单 A|a\pL` @
barter transaction 易货交易，以物换物交易 9n%W-R.
basis of audit 审计依据 0>?m F]M
basis of preparation (会计报表的)编制基础 9a4RW}S<
book of account 账目，账簿 dF?pEet?2
borrowing 借款，贷款，借债 U)l>#gf 8
branch 分支，分支机构，分店 r U~"A
brought forward (账户余额等的)承上年，承上期，承上页 *l9Y]hinq
budget 预算 ^al
SyJ`
building 建筑物；大楼 R1m18 G HQ
business conditions 业务情况，经营情况 {M
EU|9@
Y
business licence (企业等的)营业执照 Q@j:b]Y9
business relation 业务关系 2
rBF<z7
}`g*pp*
