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 ~/l5ys
Ra)A Q
n
审计词汇英汉对照 0 qp Pz|h
p{0NKyOvU
A PW QRy
E
E^l w61
<Gw>}/-^
ability to continue as a going concern 持续经营能力 /L^pU-}Z0
acceptability 可接受性，可接受程度 0i4XS*vPv
acceptable level of detection risk 检查风险的可接受水平 |y. ^F3P
E
acceptance of engagement 接受委托
AQm#a;
accepting the engagement for the first time 首次接受委托 F1GFn|OA
access to asset 对资产的接触 kA4bv}
according to 根据，依据，依照 @O9
wit.
account balance 账户余额 E
x )fXQ+
account for 对……进行会计处理，核算；解释 F XG,D J:
accounting 会计，会计学 7w5C
N V
accounting advisory serve 会计咨询服务 }CGA)yK~3
accounting firm 会计师事务所 o>75s#=
b=
accounting information 会计信息，会计资料 \ IX|{]*D
accounting period 会计期间 *|({(aZ
accounting policies 会计政策 .
ytxe!O
accounting professional bodies 会计职业组织，会计职业团体 32z2c:G
accounting records 会计记录 sa
w
accounting responsibility 会计责任 Ev ]oPCeA
accounting service 会计服务 BG^)?_69
accounting standards 会计准则 . Ge`)_e
Accounting Standards for Business Enterprises 企业会计准则 < TEDqQ
accounting system 会计系统 ZO8r8
[
accounting treatment 会计处理 ap wA
accuracy 准确性，精确性 ,{Ga7rH*
additional audit procedures 追加审计程序 E++3GagdiD
addressee 收件人，收信人 & |I{ju_
Administration of State-owned Assets (the～) 国有资产管理局 [pX cKN
administrative laws and regulations 行政法规 5b$QXO
adverse impact 不利影响，负面影响 TH>7XK<90M
adverse opinion 反对意见 #ja6 nt8GC
advisory group 咨询组，顾问组 ,Q,3^v-
agency fee 代理费，代理费用 7-("pp YX=
aggregate 总计，合计为…… Ti>2N
alternation of document and record 变造文件和记录 Y$0K}`{
alternative audit procedures 替代审计程序，备选审计程序 BT|n+Y[
amend 修改，修订 WCy jp
amortisation 摊销 -GZ:}<W 6+
analytical capacity 分析能力 <RCeY(1
analytical procedures 分析性程序 jZR2Nx}16
annual financial statements 年度会计报表，年度财务报表 *0/%R{+S
appendix 附录，附表 D!rD-e
applicable 适用的 `N;O6
wZ
applicable laws and regulations 适用的法规 %@^9(xTE
application systems 应用系统 ![ @i+hl
apply consistently 一贯地执行，一贯地实施 ZmaGp* Wj
appropriate 适当的，合适的； m2v'zJd}g
征用，挪用 Z> <,t~o}
appropriate authorization 适当的授权
NszqI
appropriateness of audit evidence 审计证据的适当性 1xj w=
approval 批准，核准 2[I[I*"_d
assertion (会计报表上的)认定；确认 aC#{@ t
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ?o`fX
wE
asset 资产，财产 ~F
13} is
asset restructuring 资产重组 <(_${zR
assignment of duties 职责的划分 seiE2F[
assistant 助理，助理人员 8V@\$4@b!#
associated company 联属公司，联营公司 T854}RX[{
association 联合，结合；协会，社团 * TByAa{
assumption 假设，假定 @<z#a9
at a given date 在某一特定时日 \4Z"s[8}
attestation 鉴证，公证 17[vq!x6
attestation service 鉴证服务 -?1ed|I8
audit adjustment 审计调整 Rf TG
5E)
audit areas 审计领域 Dpkc 9 ~z
audit conclusion 审计结论 S4D~`"4 $/
audit effectiveness 审计效果 3Gt@Fo=
audit efficiency 审计效率 +^3
*Y"6Z
audit engagement letter 审计业务约定书 b|u,[jEB
audit evidence 审计证据 ,B$e'KQ
audit fee 审计费 %B(E;t63W
audit files 审计档案 ]~7xq)28
audit findings 审计中发现的事项 r<pt_Cd
audit implementation stage 审计实施阶段 Y0g6 zHk7
audit mark 审计标识 j1K?QH=e#{
audit materiality 审计重要性 (``|5;T\
audit method 审计方法 O4T_p=Xc
audit objective 审计目标，审计目的 Am=O-;
b'8
audit of financial statements 会计报表审计，财务报表审计 F32U;fp3
audit opinion 审计意见 Bi|-KS.9
audit period 被审计期间，被审计年度 ZmZ7E]c
audit plan 审计计划 lFD/hz7lc
audit planning 编制审计计划，制定审计计划，审计计划 M7c53fz
audit planning stage 审计计划阶段 UQ~gjnb[c
audit procedure 审计程序 $O, IXA
audit programme 审计程序表，具体审计计划 )w0K2&)A
audit report 审计报告 /OeOL3Y
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @pV&{Vp
audit report with a qualified opinion 有保留意见的审计报告 k!{h]D0
audit report with an adverse opinion 否定意见的审计报告 $}.#0c8I
audit report with dual dates 双重日期审计报告 w
C-x'
audit reporting stage 审计报告阶段 =z9FjK
audit responsibility 审计责任 G`NGt_C
audit results 审计结果 85# +_}#
audit risk 审计风险 a3^ ({;k!0
audit sampling 审计抽样 C
M
8Ub%
audit sampling techniques 审计抽样方法，审计抽样技术 !==C@cH<N
audit strategies 审计策略 5mg] su&#
audit summary 审计总结，审计小结 &W?
hCr
audit team 审计小组 ty b
-VO
audit test 审计测试 p/Ri|FD6
audit trail 审计轨迹 GtkZ%<KF9
audit work 审计工作 0]2@T=*kTY
audit working paper 审计工作底稿 wu19Pg?F
audited financial statement 审计会计报表，已审计财务报表 jo ~p#l.'
Auditing Guidelines (the～) 审计规范指南 6Lz:J:Q)
auditing standards 审计准则 e`;U9Z
audit-oriented working paper (审计)业务类工作底稿 @
^^,VgW[
authorisation 授权 :{x
authorisation of transaction 交易的授权 Df0m
availability 可获得性 v}&J*}_XZ
B MJG)fFl] O
balance 余额；差额；平衡 ^spASG -o
balance sheet 资产负债表 O],]\M{GL
bank 银行 ef]60OtP
bank account 银行账户，银行户头 -4t!k
Aw`
bank statement 银行对账单 6adXE
barter transaction 易货交易，以物换物交易 W(jP??up
basis of audit 审计依据
,{g B$8z^
basis of preparation (会计报表的)编制基础 RhI>Ak;-
book of account 账目，账簿 zzZ K S
borrowing 借款，贷款，借债 kcZz WG|n
branch 分支，分支机构，分店 z>O =. Ku6
brought forward (账户余额等的)承上年，承上期，承上页 9pq-"?vHY0
budget 预算 sU ;aA0kz
building 建筑物；大楼 EALgBv>#ZL
business conditions 业务情况，经营情况 +t<'{KZ7;
business licence (企业等的)营业执照 -+& sPrQ
business relation 业务关系 xkmqf7w
8% `Jf `
