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 i O$ ? No
-h=wLYl@0i
审计词汇英汉对照 /JIVp_-p
9t8ccr
A tH:?aP*2
[}4 \CWM
i8%Z(@_`
ability to continue as a going concern 持续经营能力 N |8^S
acceptability 可接受性，可接受程度 r]Lj@0F>8
acceptable level of detection risk 检查风险的可接受水平 L @J$kqWY
acceptance of engagement 接受委托 "]q0|ZdOwH
accepting the engagement for the first time 首次接受委托 M XuHA?
access to asset 对资产的接触 w:](F^<s,
according to 根据，依据，依照 ygd*zy9
account balance 账户余额 g!i45]6[Nw
account for 对……进行会计处理，核算；解释 D;OPsN Q
accounting 会计，会计学 #A:^XAU1Z@
accounting advisory serve 会计咨询服务 R<^E?FI
accounting firm 会计师事务所 lB7/oa1]>
accounting information 会计信息，会计资料 \"$q=%
vD
accounting period 会计期间 Z1p%6f`
accounting policies 会计政策
&a6-+r
accounting professional bodies 会计职业组织，会计职业团体 s !I I}'Je
accounting records 会计记录 ^;$9>yi1
accounting responsibility 会计责任 p P%+@;
accounting service 会计服务 C Y"i|s
accounting standards 会计准则 h
TPvt
Accounting Standards for Business Enterprises 企业会计准则 "$q"Kilj%
accounting system 会计系统 Z/:W.*u
accounting treatment 会计处理 (l/ i#
accuracy 准确性，精确性 \aN5 :Yy
additional audit procedures 追加审计程序 .ts
XQf
addressee 收件人，收信人 [=:4^S|M
Administration of State-owned Assets (the～) 国有资产管理局 c~d*SDca
administrative laws and regulations 行政法规 I/gfsy fA
adverse impact 不利影响，负面影响 m" o=R\C
adverse opinion 反对意见 (e9hp2m
advisory group 咨询组，顾问组 K3& k+~$
agency fee 代理费，代理费用 j`_Z`eG
aggregate 总计，合计为…… |7.X )h`
alternation of document and record 变造文件和记录 (1's Bm7F
alternative audit procedures 替代审计程序，备选审计程序 ^}kYJvqA
amend 修改，修订 ANR611-a
amortisation 摊销 #nKGU"$+
analytical capacity 分析能力 2 ]r5e;
analytical procedures 分析性程序 J+`gr_&
annual financial statements 年度会计报表，年度财务报表 $>Gf;k
appendix 附录，附表 kn WI7
applicable 适用的 L>N)[;|
applicable laws and regulations 适用的法规 UM'JK#P"
application systems 应用系统 `g{eWY1l
apply consistently 一贯地执行，一贯地实施 VotI5O $
appropriate 适当的，合适的； :]* =f].
征用，挪用 \_ + Af`
appropriate authorization 适当的授权 e)i-$0L"
appropriateness of audit evidence 审计证据的适当性 ]agd
Vr^
approval 批准，核准 uuy0fQQ8ti
assertion (会计报表上的)认定；确认 _HAr0R8BY
assessed level of control risk 对控制风险的评估，控制风险的评估水平 GF0Utp:Zf;
asset 资产，财产 clr]gib
asset restructuring 资产重组 qLB(Th\&'
assignment of duties 职责的划分 %
F<3_#Y
assistant 助理，助理人员 "eI">`!g
associated company 联属公司，联营公司 t 2q
WB[r
association 联合，结合；协会，社团 2 xi@5;!
assumption 假设，假定 z7a @'+'
at a given date 在某一特定时日 iT1H bAT]
attestation 鉴证，公证 {Hw$`wL
attestation service 鉴证服务 U* T :p>&
audit adjustment 审计调整 DyQvk
audit areas 审计领域 WhV>]B2+"
audit conclusion 审计结论 lPz5.(5'
audit effectiveness 审计效果 Q
F hQfn
audit efficiency 审计效率 <q|eG\01S
audit engagement letter 审计业务约定书 +:z % #D
audit evidence 审计证据 , qhv(
audit fee 审计费 / jOug>s
audit files 审计档案 m h|HEkM
audit findings 审计中发现的事项 A ^F0}MYT
audit implementation stage 审计实施阶段 dW#l3_'3T
audit mark 审计标识 ET3+ 07
audit materiality 审计重要性 6<
UI%X
audit method 审计方法 <%oT}K\;
audit objective 审计目标，审计目的 "~IGE3{
audit of financial statements 会计报表审计，财务报表审计 f y!,cK};
audit opinion 审计意见 G
U)NZ[e
audit period 被审计期间，被审计年度
TJb& f<
audit plan 审计计划 iEMIzaR
audit planning 编制审计计划，制定审计计划，审计计划 ||4++84{
audit planning stage 审计计划阶段 ,q
Bu5t
audit procedure 审计程序 l3kBt-m
audit programme 审计程序表，具体审计计划 M]e _@:!
audit report 审计报告 p*
=9Ea:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8V:yOq10
audit report with a qualified opinion 有保留意见的审计报告 4$v08z Z
audit report with an adverse opinion 否定意见的审计报告 AFNE1q; {\
audit report with dual dates 双重日期审计报告 `
ln= D$
audit reporting stage 审计报告阶段 vu)V: y
audit responsibility 审计责任 sT"{ e7;F;
audit results 审计结果 [m]O^Hp{{
audit risk 审计风险 U,$^| Iz
audit sampling 审计抽样 i(<do "Am<
audit sampling techniques 审计抽样方法，审计抽样技术 B
4 # gT
audit strategies 审计策略 4buz x&
audit summary 审计总结，审计小结 " gi 1{
audit team 审计小组 +' ?axv
6e
audit test 审计测试 h}P""
audit trail 审计轨迹 9{{ CNy
p
audit work 审计工作 qd?k#Gw&
audit working paper 审计工作底稿 $e![^I]`
audited financial statement 审计会计报表，已审计财务报表 e
+ O0l
Auditing Guidelines (the～) 审计规范指南 ?I#zcD)w
auditing standards 审计准则 `
_]tN
audit-oriented working paper (审计)业务类工作底稿 t8b ,@J`R
authorisation 授权 wB0ONH[
authorisation of transaction 交易的授权 cX@72
availability 可获得性 9=;ETLL "
B )Y,>cg:z~
balance 余额；差额；平衡 orAEVEm
balance sheet 资产负债表 XAc#ywophi
bank 银行 G( y@Tor+
bank account 银行账户，银行户头 `=~d^wKYJ3
bank statement 银行对账单 |70L h +
barter transaction 易货交易，以物换物交易 ;-T%sRI: |
basis of audit 审计依据 <rF Y$
?x
basis of preparation (会计报表的)编制基础 _p=O*$b.
book of account 账目，账簿 4 5\%2un
borrowing 借款，贷款，借债 B1a&'WX?
branch 分支，分支机构，分店 HzF]hm,
brought forward (账户余额等的)承上年，承上期，承上页 D'+kzb@
budget 预算 F>A&L8
building 建筑物；大楼 Ot_ xeg;7
business conditions 业务情况，经营情况 fmj-&6
business licence (企业等的)营业执照 ~4+=
C\r
business relation 业务关系 H?axl Rmw3
lTpmoDa%
