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 X{P=2h#g
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 VJgYXPE
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acceptability 可接受性，可接受程度 _z53r+A
acceptable level of detection risk 检查风险的可接受水平 98lz2d/Fcq
acceptance of engagement 接受委托 U&gI_z[
accepting the engagement for the first time 首次接受委托 (1Klj+"p%
access to asset 对资产的接触 F_~A8 y
according to 根据，依据，依照 .DHQJ|J-1
account balance 账户余额 $J*lD -h-
account for 对……进行会计处理，核算；解释 Uwg*kJ3
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accounting 会计，会计学 = $uSa7t#
accounting advisory serve 会计咨询服务 =a(]@8$!1
accounting firm 会计师事务所 2!GyQ@&[W
accounting information 会计信息，会计资料 ) h=[7}|
accounting period 会计期间 VTK +aI
accounting policies 会计政策 3y yVI#
accounting professional bodies 会计职业组织，会计职业团体 t"X^|!hKIF
accounting records 会计记录 c N~F32<
accounting responsibility 会计责任 w 9C?wT
accounting service 会计服务 om8`^P/b
accounting standards 会计准则 7-d. eNQl
Accounting Standards for Business Enterprises 企业会计准则 &[_D'jm+S0
accounting system 会计系统 _J>!K'Dz
accounting treatment 会计处理 =*KY) X
accuracy 准确性，精确性 "]U_o<V
additional audit procedures 追加审计程序 7myYs7N8[
addressee 收件人，收信人 U;LX"'}
Administration of State-owned Assets (the～) 国有资产管理局 'L C0hoV
administrative laws and regulations 行政法规 &+ UnPE(
adverse impact 不利影响，负面影响 vo^2k13
adverse opinion 反对意见 \2
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advisory group 咨询组，顾问组 E6 fs&
agency fee 代理费，代理费用 ozW\`
aggregate 总计，合计为…… rbI 7
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alternation of document and record 变造文件和记录 drS>~lSxB
alternative audit procedures 替代审计程序，备选审计程序
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amend 修改，修订 ];\XA;aOl}
amortisation 摊销 r)oR `\7
analytical capacity 分析能力 WM nxN34
analytical procedures 分析性程序 lCGEd 3
annual financial statements 年度会计报表，年度财务报表 cq}i)y
appendix 附录，附表 1Sd<cOEd
applicable 适用的
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applicable laws and regulations 适用的法规 CQH^VTQ
application systems 应用系统 +<fT\Oq#
apply consistently 一贯地执行，一贯地实施 ),5A&qT*
appropriate 适当的，合适的； A U<A\
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appropriate authorization 适当的授权 ko6[Ej:TBo
appropriateness of audit evidence 审计证据的适当性 s,-}}6WO
approval 批准，核准 tkW 7wP;
assertion (会计报表上的)认定；确认 =h[;'v{
assessed level of control risk 对控制风险的评估，控制风险的评估水平 >f(M5v(D\
asset 资产，财产 p%IVWeZnx
asset restructuring 资产重组 kyr=q- y
assignment of duties 职责的划分 {0 L)B{|
assistant 助理，助理人员 .J
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associated company 联属公司，联营公司 ]*<!|;q
association 联合，结合；协会，社团 Dp^6|T* HU
assumption 假设，假定 aEdc8i ?
at a given date 在某一特定时日 U9"Ij}
attestation 鉴证，公证 =4K:l}
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attestation service 鉴证服务 / @0
audit adjustment 审计调整 UD^=@?^7
audit areas 审计领域 Xw&vi\*m
audit conclusion 审计结论 8$38>cGY^
audit effectiveness 审计效果 8?h&FbmB
audit efficiency 审计效率 R_b)2 FU1y
audit engagement letter 审计业务约定书 :a_MT
audit evidence 审计证据 vW jHHw
audit fee 审计费 @^n E^;
audit files 审计档案 n\u3$nGL1`
audit findings 审计中发现的事项 B*n_
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audit implementation stage 审计实施阶段 2C#b-Y 1~N
audit mark 审计标识 )5w# n1
audit materiality 审计重要性 oWBjPsQ
audit method 审计方法 6
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audit objective 审计目标，审计目的 ET\rd5Po
audit of financial statements 会计报表审计，财务报表审计 "O8iO!:
audit opinion 审计意见 `/9&o;qM
audit period 被审计期间，被审计年度 pXK-,7-
audit plan 审计计划 '-_t
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audit planning 编制审计计划，制定审计计划，审计计划 p?sFX$S
audit planning stage 审计计划阶段 ai;- _M+$
audit procedure 审计程序 _m3#g1m {
audit programme 审计程序表，具体审计计划 RU\MT'E>(
audit report 审计报告 nBzju?X)I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 O[
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audit report with a qualified opinion 有保留意见的审计报告 vxXrVPU3
audit report with an adverse opinion 否定意见的审计报告 Q'0:k{G
audit report with dual dates 双重日期审计报告 -"}nm!j /5
audit reporting stage 审计报告阶段 D9\ E kX
audit responsibility 审计责任 Y
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audit results 审计结果 )V9
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audit risk 审计风险 (*Q8!"D^6
audit sampling 审计抽样 [y(<1]i-a
audit sampling techniques 审计抽样方法，审计抽样技术 F\-oZ#g
audit strategies 审计策略 5wb R}`8
audit summary 审计总结，审计小结 %APeQy"6#^
audit team 审计小组 4']eJ==OH
audit test 审计测试 'v%v*Ujf[
audit trail 审计轨迹 AP0z~e
audit work 审计工作 XT{ukE
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audit working paper 审计工作底稿 8
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audited financial statement 审计会计报表，已审计财务报表 p
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Auditing Guidelines (the～) 审计规范指南 \ 8/$ZEom
auditing standards 审计准则 XF`?5G~~#
audit-oriented working paper (审计)业务类工作底稿 nmClP
authorisation 授权 VIuzBmR|\
authorisation of transaction 交易的授权 wPr!. :MF
availability 可获得性 L^??*XEUJ
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balance 余额；差额；平衡 -x+K#T0Z
balance sheet 资产负债表 yX CJ?
bank 银行 D()t P
bank account 银行账户，银行户头 w %R=kY)o
bank statement 银行对账单 Y
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barter transaction 易货交易，以物换物交易 "/{H=X3was
basis of audit 审计依据 E$s?)
basis of preparation (会计报表的)编制基础 [ wM
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book of account 账目，账簿 7? q Rz
borrowing 借款，贷款，借债 2I0Zr;\f
branch 分支，分支机构，分店 uw{ K&Hxw
brought forward (账户余额等的)承上年，承上期，承上页 0E/16@6=
budget 预算 'h `) 6{
building 建筑物；大楼 3EA`]&d>
business conditions 业务情况，经营情况 YkI_i (
business licence (企业等的)营业执照 jGtu>|Gj
business relation 业务关系 pZ&?uo67_
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