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 rqlc2m,<-p
`ZaT} # Y
审计词汇英汉对照
l"zUv
;!T{%-tP
A .~gl19#:T
1Fi86
X{ -9FD W
ability to continue as a going concern 持续经营能力 47T}0q ,
acceptability 可接受性，可接受程度 N6[i{;K@N{
acceptable level of detection risk 检查风险的可接受水平 ,s^<X85gp\
acceptance of engagement 接受委托 2`= 6 %s
accepting the engagement for the first time 首次接受委托 7a$ G@
access to asset 对资产的接触 Ab 1/.~^
according to 根据，依据，依照 e[t<<u 3"
account balance 账户余额 O;]?gj 1@
account for 对……进行会计处理，核算；解释 ,A5) <}
accounting 会计，会计学 bxXiQa
accounting advisory serve 会计咨询服务 KIVH!2q;
accounting firm 会计师事务所 2PSTGG8JV
accounting information 会计信息，会计资料 r++i=SQax
accounting period 会计期间 /M OnNn V
accounting policies 会计政策 8"vwU@cfC
accounting professional bodies 会计职业组织，会计职业团体 b]]N{: I
accounting records 会计记录 cub <G! K
accounting responsibility 会计责任 p11G#.0
accounting service 会计服务 O hR1Jaed
accounting standards 会计准则 UlQQP^Na
Accounting Standards for Business Enterprises 企业会计准则 \`,xgC9K
accounting system 会计系统 YJ2ro-X
accounting treatment 会计处理 ad`_>lA4Lp
accuracy 准确性，精确性 `HX3|w6W;
additional audit procedures 追加审计程序 /CT(k1>
addressee 收件人，收信人 / axTh
Administration of State-owned Assets (the～) 国有资产管理局 xNN@ 1P[*
administrative laws and regulations 行政法规 Eb.;^=x
adverse impact 不利影响，负面影响 V_L[P9
adverse opinion 反对意见 RFG$X-
.e
advisory group 咨询组，顾问组 h#3m4<w(9
agency fee 代理费，代理费用 !g 0cC.'
aggregate 总计，合计为…… a`Z{
xme =
alternation of document and record 变造文件和记录 BEw {X|7
alternative audit procedures 替代审计程序，备选审计程序 Wtv#h~jy9
amend 修改，修订 pX<a2F P
amortisation 摊销 B[xR-6phW
analytical capacity 分析能力 '.p? 6k!K
analytical procedures 分析性程序 WS I
Xj5R
annual financial statements 年度会计报表，年度财务报表 t^@T`2jL
appendix 附录，附表 Gidkt;lj
applicable 适用的 S]yvMj_?
applicable laws and regulations 适用的法规 !z=pP$81
application systems 应用系统 R ^Bk]
apply consistently 一贯地执行，一贯地实施 H,>#|F
appropriate 适当的，合适的； KP~-$NR
征用，挪用 _9
h.Gt
appropriate authorization 适当的授权 K ZK,w#9.
appropriateness of audit evidence 审计证据的适当性 qB JRS'6'9
approval 批准，核准 R[ yL _>
assertion (会计报表上的)认定；确认 cjg=nTsBA
assessed level of control risk 对控制风险的评估，控制风险的评估水平 5a $$95oL
asset 资产，财产 A ^B@VuK
asset restructuring 资产重组 POBp
Jg
assignment of duties 职责的划分 RWahsJTu
assistant 助理，助理人员 #S i|!
associated company 联属公司，联营公司 ?0npEz|
association 联合，结合；协会，社团 9N}W( >
assumption 假设，假定 n|]N7 b'
at a given date 在某一特定时日 Mx
N]7
attestation 鉴证，公证 @9_)On9hZ
attestation service 鉴证服务 ZW* fO aj
audit adjustment 审计调整 6{^*JC5nj
audit areas 审计领域 4qBY % 1
audit conclusion 审计结论 @}G|R\2P
audit effectiveness 审计效果
`GkRmv*
audit efficiency 审计效率 k6g| 7^es2
audit engagement letter 审计业务约定书 0|Q.U
audit evidence 审计证据 g*r/ u;
audit fee 审计费 c'lIWuL)
audit files 审计档案 ;8EjjF [>
audit findings 审计中发现的事项 J=L` ]XE
audit implementation stage 审计实施阶段 t;XS;b %
audit mark 审计标识 dp< au A
audit materiality 审计重要性 2?H@$-x>
audit method 审计方法 s KCGuw(mh
audit objective 审计目标，审计目的 9!S^^;PN&
audit of financial statements 会计报表审计，财务报表审计 )x9]xqoR
audit opinion 审计意见 > ";%2 u1
audit period 被审计期间，被审计年度 |3|wdzV
audit plan 审计计划 4Qhx[Hv>(
audit planning 编制审计计划，制定审计计划，审计计划 ,{TQ
~LP
audit planning stage 审计计划阶段 aKD;1| )
audit procedure 审计程序 = jBL'|k5
audit programme 审计程序表，具体审计计划 : 3 PG f
audit report 审计报告 _jk|}IB;X
audit report with a disclaimer of opinion 拒绝表示意见审计报告 eFes+i( 35
audit report with a qualified opinion 有保留意见的审计报告 1 S^'C2/b
audit report with an adverse opinion 否定意见的审计报告 cnC _#kp
audit report with dual dates 双重日期审计报告 kEx8+2s=M
audit reporting stage 审计报告阶段 &8juS ,b
audit responsibility 审计责任 ZG!x$ yi$
audit results 审计结果 w4`!Te
audit risk 审计风险 6
WCmp,*
audit sampling 审计抽样 B_b8r7Vn`
audit sampling techniques 审计抽样方法，审计抽样技术 9c:5t'Qt5.
audit strategies 审计策略 - =yTAx
audit summary 审计总结，审计小结 %pd5w~VP
audit team 审计小组 jf2y0W>6s
audit test 审计测试 %d ZM9I0
audit trail 审计轨迹 2}ag_
audit work 审计工作 M2a}x+5'
audit working paper 审计工作底稿 %{=4Fa(Jux
audited financial statement 审计会计报表，已审计财务报表 i:\bqK
Auditing Guidelines (the～) 审计规范指南 5
wy;8a
auditing standards 审计准则 d|R
H G
audit-oriented working paper (审计)业务类工作底稿 m]E o(P4+
authorisation 授权 (= 6P]~ ,
authorisation of transaction 交易的授权 R
A*(|n
>
availability 可获得性 IQ o]9Lx
B _QD/!~O
balance 余额；差额；平衡 cF-Jc}h
balance sheet 资产负债表 t- !h
X/
bank 银行 7 _X&5ni
bank account 银行账户，银行户头 3AX?B~s
bank statement 银行对账单 @2QJm
barter transaction 易货交易，以物换物交易 &8R-C[A
basis of audit 审计依据 Qf/j:
basis of preparation (会计报表的)编制基础 p{+tFQy
book of account 账目，账簿 {\
A
_%
borrowing 借款，贷款，借债 wOD/Z8
branch 分支，分支机构，分店 PEMxoe<+
brought forward (账户余额等的)承上年，承上期，承上页 4;B= Qoxe
budget 预算 1uK)1%vK
building 建筑物；大楼 g{rt ^B
business conditions 业务情况，经营情况 Ubn
business licence (企业等的)营业执照 2
rbX 8Y
business relation 业务关系 ?z*W8b]'
BBa HM sr
