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 Gzir>'d2'V
(O-)uC
审计词汇英汉对照 |be r:1
23f[i<4e
A (wlsn6h
XF7W'^
!Q(xOc9>Ug
ability to continue as a going concern 持续经营能力 #pe{:f ?
acceptability 可接受性，可接受程度 9V],X=y~
acceptable level of detection risk 检查风险的可接受水平 pNqf2CnnT
acceptance of engagement 接受委托 YT5>pM-%
accepting the engagement for the first time 首次接受委托 !U#++Zig%
access to asset 对资产的接触 \i,cL)HM
according to 根据，依据，依照 NI1HUU
Zz
account balance 账户余额 I1myu Z
account for 对……进行会计处理，核算；解释 !1RV [b.8
accounting 会计，会计学 6oP{P_Pxi
accounting advisory serve 会计咨询服务 {IMzR'PN
accounting firm 会计师事务所 g
&Z7h4!\
accounting information 会计信息，会计资料 fMQ*2zGu95
accounting period 会计期间 =_'cG:=)
accounting policies 会计政策 UTTC: =F+
accounting professional bodies 会计职业组织，会计职业团体 [\b_+s)eN
accounting records 会计记录 /, Rca1W
accounting responsibility 会计责任 ]hj1.V+
accounting service 会计服务 |%}s$*s
accounting standards 会计准则 } x.)gW
Accounting Standards for Business Enterprises 企业会计准则 p0rwiBC=q
accounting system 会计系统 '! -?
accounting treatment 会计处理 3 \KII9
accuracy 准确性，精确性 O$Vm#|$sq
additional audit procedures 追加审计程序 h6h 1.lZ
addressee 收件人，收信人 (oXN >^-D
Administration of State-owned Assets (the～) 国有资产管理局 <!9fJFE
administrative laws and regulations 行政法规 M?B(<j1Ri
adverse impact 不利影响，负面影响 mbBRuPEa=u
adverse opinion 反对意见
l;BX \S
advisory group 咨询组，顾问组 g&4~nEp
agency fee 代理费，代理费用 B"PHJj
aggregate 总计，合计为…… ~RXpz-Ye
alternation of document and record 变造文件和记录 TJXraQK-=
alternative audit procedures 替代审计程序，备选审计程序 , Ln
amend 修改，修订 tHtV[We.:
amortisation 摊销 <8)s
analytical capacity 分析能力 VK' T[5e
analytical procedures 分析性程序 e(#IewKp
annual financial statements 年度会计报表，年度财务报表 .gN$N =7<
appendix 附录，附表 EyP
Jvs
applicable 适用的 5!ubY
6Ph
applicable laws and regulations 适用的法规 e5ru:#P.p
application systems 应用系统 ;a#*|vx
apply consistently 一贯地执行，一贯地实施 JYd7@Msfc
appropriate 适当的，合适的； ?Y{^un
征用，挪用 )_v\{N
appropriate authorization 适当的授权 A,gx5!J
appropriateness of audit evidence 审计证据的适当性 v'Vt
.m&9&
approval 批准，核准 5$oewjLO
assertion (会计报表上的)认定；确认 6!B^xm.R @
assessed level of control risk 对控制风险的评估，控制风险的评估水平 P;[Y42\z
|
asset 资产，财产 lV<T sk'
asset restructuring 资产重组 u5N y= Xm
assignment of duties 职责的划分 oM<!I0"gC+
assistant 助理，助理人员 14D 7U/zer
associated company 联属公司，联营公司 V -_/(xt*
association 联合，结合；协会，社团 ?Hi}nsw
assumption 假设，假定 lKEX"KQ!
at a given date 在某一特定时日 ~ *!u
attestation 鉴证，公证 tKZ&1E
attestation service 鉴证服务
gt_X A H
audit adjustment 审计调整 Xoc sSs
audit areas 审计领域 |= cCv_y
audit conclusion 审计结论 voV:H[RD9
audit effectiveness 审计效果 Vf 0fT?/K
audit efficiency 审计效率 5#0e={X
audit engagement letter 审计业务约定书 i<m$#6 <Z
audit evidence 审计证据 <jUrE[x
audit fee 审计费 8lOI\-
audit files 审计档案 / zG +]
audit findings 审计中发现的事项 #%^\\| 'z
audit implementation stage 审计实施阶段 vJRnBq+y
audit mark 审计标识 ]jc_=I6)
audit materiality 审计重要性 & Vt2be*
audit method 审计方法 H #L#2M%
audit objective 审计目标，审计目的 efjO8J[uk-
audit of financial statements 会计报表审计，财务报表审计 :p<kQ4
audit opinion 审计意见 $_C+4[R?
audit period 被审计期间，被审计年度 %X4-a%512
audit plan 审计计划 wmo{YS3t|
audit planning 编制审计计划，制定审计计划，审计计划 +2DE/wE]e+
audit planning stage 审计计划阶段 qO-C%p
[5
audit procedure 审计程序 o\ ngR\>
audit programme 审计程序表，具体审计计划 R-pH Quu3
audit report 审计报告 '@TI48 J+
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [ ?chK^8
audit report with a qualified opinion 有保留意见的审计报告 P8wy*JvT
audit report with an adverse opinion 否定意见的审计报告 ^/>Wr'w
audit report with dual dates 双重日期审计报告 +z-[s6q2m
audit reporting stage 审计报告阶段 ~BZXt7DE
audit responsibility 审计责任 5"JU?e59M
audit results 审计结果 Gg%tV Qu
audit risk 审计风险 -J,Q;tj
audit sampling 审计抽样 X>8- ` p
audit sampling techniques 审计抽样方法，审计抽样技术 1E8H%2$ V
audit strategies 审计策略 3J
%V%}mD
audit summary 审计总结，审计小结 XFW5AP
audit team 审计小组 Q,.By
&
audit test 审计测试 '>3`rsu
audit trail 审计轨迹 _Vjpw,
audit work 审计工作 I%@e
@Dm,h
audit working paper 审计工作底稿 __!m*!sd
audited financial statement 审计会计报表，已审计财务报表 _(C^ [ :s
Auditing Guidelines (the～) 审计规范指南 ITyzs4"VV
auditing standards 审计准则 XHxz @_rw
audit-oriented working paper (审计)业务类工作底稿 [O2h- `
authorisation 授权 na z:A
authorisation of transaction 交易的授权 &=6%>
availability 可获得性 }A |))Ao|
B McjS)4j&.
balance 余额；差额；平衡 %3M95UZ2
balance sheet 资产负债表 Ap%O~wA'
bank 银行 {Eu'v$c!
bank account 银行账户，银行户头 9x=3W?K:,
bank statement 银行对账单 ~r<p@k=.#0
barter transaction 易货交易，以物换物交易 2FGx _ Y
basis of audit 审计依据 s~ ^*+kq
basis of preparation (会计报表的)编制基础 tBseqS3<
book of account 账目，账簿 lop uf/U0
borrowing 借款，贷款，借债 Y0@yD#,0~
branch 分支，分支机构，分店 CtM'L
brought forward (账户余额等的)承上年，承上期，承上页 %e{(t w p
budget 预算 LM:)j:g S6
building 建筑物；大楼 '[nmFCG%m*
business conditions 业务情况，经营情况 e*:}$u8 a
business licence (企业等的)营业执照 7 _g+^e-"
business relation 业务关系 9?
2
66Gx .tE
