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 . CL\``
3Hli^9&OX_
审计词汇英汉对照 K8l|qe
=O )dHY}
A B0^0d*8t|@
p6yC1\U!o
M)U 32gI:
ability to continue as a going concern 持续经营能力 coxMsDs
acceptability 可接受性，可接受程度 v_gQCS
acceptable level of detection risk 检查风险的可接受水平 `.FvuwP
acceptance of engagement 接受委托 cI O7RD $8
accepting the engagement for the first time 首次接受委托 GCUzKf&
access to asset 对资产的接触
[Pu~kiN
according to 根据，依据，依照 x_JCH7-
account balance 账户余额 8W]6/st?]
account for 对……进行会计处理，核算；解释 >g]kbes-\
accounting 会计，会计学 w6f
VZY4
accounting advisory serve 会计咨询服务 >HUU`= SC
accounting firm 会计师事务所 SY`
U]-h
accounting information 会计信息，会计资料 ^+JpI*,
accounting period 会计期间 pv=g)
accounting policies 会计政策 oXc! JZ^
accounting professional bodies 会计职业组织，会计职业团体 24)3^1P\V
accounting records 会计记录 Q`qHzb~ %
accounting responsibility 会计责任 (o1
*7_]e
accounting service 会计服务 m q`EM OH
accounting standards 会计准则 -$E_L :M
Accounting Standards for Business Enterprises 企业会计准则 pr8eRV!x
accounting system 会计系统 1Z +3=$P
accounting treatment 会计处理 0@yHT-Dy
accuracy 准确性，精确性 (I d]'w4
additional audit procedures 追加审计程序 DAG2pc8zA
addressee 收件人，收信人 u6A ReL 'f
Administration of State-owned Assets (the～) 国有资产管理局 :t6 w+h
administrative laws and regulations 行政法规 ZkW,
adverse impact 不利影响，负面影响 gL(ny/Ob9
adverse opinion 反对意见 M ]dS>W%U
advisory group 咨询组，顾问组 2Y)3Ue
agency fee 代理费，代理费用 ISI\<
qx
aggregate 总计，合计为…… )QGj\2I
alternation of document and record 变造文件和记录 a
W`q
alternative audit procedures 替代审计程序，备选审计程序 uo YG@L 2
amend 修改，修订 %X Jv ;|
amortisation 摊销 ] ZGP
analytical capacity 分析能力 ~n$VCLa
analytical procedures 分析性程序 nk,X6o9%
annual financial statements 年度会计报表，年度财务报表 ]A:n]mL
appendix 附录，附表 1MH[-=[ Q
applicable 适用的 ,YYyFMC7S
applicable laws and regulations 适用的法规 m]8rljo
application systems 应用系统 k zqW&`xn?
apply consistently 一贯地执行，一贯地实施 X !g"D6'
appropriate 适当的，合适的； ZR< T\w
征用，挪用 Kv'2^B
appropriate authorization 适当的授权 {)j3P
n
appropriateness of audit evidence 审计证据的适当性 QAigbS
n]
approval 批准，核准 IWvLt
assertion (会计报表上的)认定；确认 6fhH)]0
assessed level of control risk 对控制风险的评估，控制风险的评估水平 8<C u S
asset 资产，财产 |*5K fxq
asset restructuring 资产重组 r#^/qs (~
assignment of duties 职责的划分 )UA};Fus
assistant 助理，助理人员 V?Y;.n&y
associated company 联属公司，联营公司 n 0_q-8r
association 联合，结合；协会，社团 7U> Xi'?
assumption 假设，假定 DT`TA #O
at a given date 在某一特定时日 ,U+y)w]ar
attestation 鉴证，公证 c RPW
attestation service 鉴证服务 ]z Ea
tY
audit adjustment 审计调整 #~l(t_m{
audit areas 审计领域 u}UL b F
audit conclusion 审计结论 9MQ!5 Zn
audit effectiveness 审计效果 E|OB9BOS
audit efficiency 审计效率
n4;
audit engagement letter 审计业务约定书 T8( \:v
audit evidence 审计证据 *Y"Kbn 6
audit fee 审计费 ' NyIy:
audit files 审计档案 H`#{zt);
audit findings 审计中发现的事项 DPCB=2E
audit implementation stage 审计实施阶段 J jRz<T;
audit mark 审计标识 q PeaSv]W
audit materiality 审计重要性 w& yK*nBK
audit method 审计方法 F?#^wm5TZ
audit objective 审计目标，审计目的 xE.K
audit of financial statements 会计报表审计，财务报表审计 $VOSd<87
audit opinion 审计意见 %5#ts/f
audit period 被审计期间，被审计年度 h"Qp e'D}
audit plan 审计计划 mw2/jA7
audit planning 编制审计计划，制定审计计划，审计计划 '4-J0S<<_
audit planning stage 审计计划阶段 1h uU7 xuf
audit procedure 审计程序 h3 -y}.VjG
audit programme 审计程序表，具体审计计划 !n
h7<VJ
audit report 审计报告 {~J'J $hn8
audit report with a disclaimer of opinion 拒绝表示意见审计报告 K Y5 it9e
audit report with a qualified opinion 有保留意见的审计报告 }+/j /es{]
audit report with an adverse opinion 否定意见的审计报告 0c6b_%Rd
audit report with dual dates 双重日期审计报告 a6\0XVU
audit reporting stage 审计报告阶段 4&b*|"Iw
audit responsibility 审计责任 a;a^- n|D
audit results 审计结果 En01LrC?
audit risk 审计风险 c> I(6$
audit sampling 审计抽样 /-%0y2"7
audit sampling techniques 审计抽样方法，审计抽样技术 $*N^ bj
audit strategies 审计策略 (Q S4<J"
audit summary 审计总结，审计小结 .[mI9dc
audit team 审计小组 SI_u0j4%*
audit test 审计测试 og0
su
audit trail 审计轨迹 UnTnc6Bo7W
audit work 审计工作 8EbJ5wu/%S
audit working paper 审计工作底稿 Y:f "Zx
audited financial statement 审计会计报表，已审计财务报表 X5[.X()M4
Auditing Guidelines (the～) 审计规范指南 d$DNiJ ,
auditing standards 审计准则 N@}5Fnk-
audit-oriented working paper (审计)业务类工作底稿 -|F(qf
authorisation 授权 imb.CYS74
authorisation of transaction 交易的授权 }eKY%WU>O
availability 可获得性 Tvp ~~Dk
B jEK{QOq 0
balance 余额；差额；平衡 t`F<lOKj
balance sheet 资产负债表 0iS"V^aH
bank 银行 t UOqF
bank account 银行账户，银行户头 'Cr2 &
dy
bank statement 银行对账单 olA 1,8
barter transaction 易货交易，以物换物交易 8d|/^U.w~V
basis of audit 审计依据 wE*o1.
basis of preparation (会计报表的)编制基础 LVHIQ9
book of account 账目，账簿 7-#R[8S
borrowing 借款，贷款，借债 V
L XU
branch 分支，分支机构，分店 ]lQLA
IQ
brought forward (账户余额等的)承上年，承上期，承上页 lftT55Tki
budget 预算 O@9<7@h+Nl
building 建筑物；大楼 p. %lE! v
business conditions 业务情况，经营情况 @%"+;D
business licence (企业等的)营业执照 qoZUX3{
business relation 业务关系 ~)fd+~4L
"UM *(&
