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 nzC *mPX8
>$JE!.p%o
审计词汇英汉对照 Hu"$ )V
w$:\!FImx
A `eM ZhY o
2iG+Ek-?"
-G.N
ability to continue as a going concern 持续经营能力 ~.: {
Ik]
acceptability 可接受性，可接受程度 cXPpxRXBD
acceptable level of detection risk 检查风险的可接受水平 L5bq\
acceptance of engagement 接受委托 V: D;? $Jl
accepting the engagement for the first time 首次接受委托 R iLl\S#
access to asset 对资产的接触 N1Vj;-
according to 根据，依据，依照 M- nRhso
account balance 账户余额 EB}B75)x
account for 对……进行会计处理，核算；解释 /oT~CB..
accounting 会计，会计学 H?=W]<!W{y
accounting advisory serve 会计咨询服务 p A OKy
accounting firm 会计师事务所 w a_{\v=
accounting information 会计信息，会计资料 !T,<p
accounting period 会计期间 ^ Kz ?SO
accounting policies 会计政策 },8|9z#pyB
accounting professional bodies 会计职业组织，会计职业团体 b* n3Fej
accounting records 会计记录 wH ,PA:
accounting responsibility 会计责任 <[k3x8H'
accounting service 会计服务 J@2jx4
accounting standards 会计准则 FOQ-KP\ =,
Accounting Standards for Business Enterprises 企业会计准则 z}[ u~P,
accounting system 会计系统 K,g 6y#1"
accounting treatment 会计处理 rWTaCU^qV
accuracy 准确性，精确性 HPt3WBRzS;
additional audit procedures 追加审计程序 >%tP"x{
addressee 收件人，收信人 JKZVd` fF
Administration of State-owned Assets (the～) 国有资产管理局 L<!h3n
administrative laws and regulations 行政法规 6Cy Byj&
adverse impact 不利影响，负面影响 |Hyc BTN#E
adverse opinion 反对意见 5 nx*D"
advisory group 咨询组，顾问组 VeWh9:"bJ
agency fee 代理费，代理费用 Fqeqn[,
aggregate 总计，合计为…… B~I ]3f
alternation of document and record 变造文件和记录 T \/^4
N`
alternative audit procedures 替代审计程序，备选审计程序 v@{ y}
amend 修改，修订 GJB+] b-
amortisation 摊销 6]1RxrAV
analytical capacity 分析能力 -dM~3 '
analytical procedures 分析性程序 ec!e
annual financial statements 年度会计报表，年度财务报表 Z;uKn Jh
appendix 附录，附表 ~!({U nt+'
applicable 适用的 ?ES{t4"
applicable laws and regulations 适用的法规 jwk+ &S
application systems 应用系统 >GIQT ?O6
apply consistently 一贯地执行，一贯地实施 2E-Kz?,:[
appropriate 适当的，合适的； f! +d*9
征用，挪用 wrkw,H
appropriate authorization 适当的授权 D+!T5)>(
appropriateness of audit evidence 审计证据的适当性 <#:i ltO
approval 批准，核准 U<=TAW Z@
assertion (会计报表上的)认定；确认 ;l;jTb ^l
assessed level of control risk 对控制风险的评估，控制风险的评估水平 &b@_ah+f
asset 资产，财产 OAkqPG& w
asset restructuring 资产重组 oc"p5Y3,Os
assignment of duties 职责的划分 .u A
O.<
assistant 助理，助理人员 #X)DFAtb
associated company 联属公司，联营公司 D\G 8p;
association 联合，结合；协会，社团 \;- Yz
assumption 假设，假定 C/!P&`<6
at a given date 在某一特定时日 570ja7C:
attestation 鉴证，公证 oT}$N_gFT
attestation service 鉴证服务 <IZr..|O
audit adjustment 审计调整 OFo hyy(
audit areas 审计领域 bmHj)^v 5]
audit conclusion 审计结论 j/Kul}Ml\*
audit effectiveness 审计效果
2po8n _
audit efficiency 审计效率 S8v,' Cc
audit engagement letter 审计业务约定书 3SY1>}(Y
audit evidence 审计证据 Z84w9y7O<
audit fee 审计费 LiEEQ
audit files 审计档案 htYfIy{5 w
audit findings 审计中发现的事项 m
<n
+1
audit implementation stage 审计实施阶段 *fY*Wy9
audit mark 审计标识 !v3d:n\W8
audit materiality 审计重要性 -n@,r%`UK
audit method 审计方法 f:8!@,I
audit objective 审计目标，审计目的 c:=HN-*vQ
audit of financial statements 会计报表审计，财务报表审计 \&d1bq
audit opinion 审计意见 .P8m%$'N
audit period 被审计期间，被审计年度 Mprn7=I{Tg
audit plan 审计计划 H
E*^!2f
audit planning 编制审计计划，制定审计计划，审计计划 p+Yy"wH:h{
audit planning stage 审计计划阶段 k7JC~D
E#
audit procedure 审计程序 ^d>m `*px
audit programme 审计程序表，具体审计计划 *[>{ 9V
audit report 审计报告 |xb;#ruR6
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `_D A!
audit report with a qualified opinion 有保留意见的审计报告 K
z^.v`
audit report with an adverse opinion 否定意见的审计报告 ke6,&s%{j
audit report with dual dates 双重日期审计报告 * r4FOA%P
audit reporting stage 审计报告阶段 Z2;~{$ &M+
audit responsibility 审计责任 Ozqh Jb
audit results 审计结果 &OvA[<qT
audit risk 审计风险 e<DcuF<ZS
audit sampling 审计抽样 uGC%3! f!
audit sampling techniques 审计抽样方法，审计抽样技术 :EPe,v RT
audit strategies 审计策略 G=e'H-
audit summary 审计总结，审计小结 nF- l4 =
audit team 审计小组 Nt
tu)wr
audit test 审计测试 4{,!'NA
audit trail 审计轨迹 1<
b~="
audit work 审计工作 <'T DOYb
audit working paper 审计工作底稿 _+}o /449
audited financial statement 审计会计报表，已审计财务报表 6Po {tKU
Auditing Guidelines (the～) 审计规范指南 . Z`xNp
auditing standards 审计准则 2*W|s7cc
audit-oriented working paper (审计)业务类工作底稿 ]'<}kJtN.
authorisation 授权 t%y
i3
authorisation of transaction 交易的授权 "MPS&OK
availability 可获得性 W T @XHwt
B $5#DU__F/
balance 余额；差额；平衡 {Z s
EYUP
balance sheet 资产负债表 z3^gufOkQ
bank 银行 6XAofN/5f
bank account 银行账户，银行户头 e[Z-&'
bank statement 银行对账单 (Ms0pm-#t
barter transaction 易货交易，以物换物交易 *>GRU8_}
basis of audit 审计依据 p=[I;U-#H
basis of preparation (会计报表的)编制基础 k/U rz*O
book of account 账目，账簿 6!6R3Za$
borrowing 借款，贷款，借债 5rtE/ {A
branch 分支，分支机构，分店 \^cXmyQ <%
brought forward (账户余额等的)承上年，承上期，承上页 iYW<qgz
budget 预算 `OZiN;*|
building 建筑物；大楼 3#uc+$[
business conditions 业务情况，经营情况 }_}LaEYAo
business licence (企业等的)营业执照 ~1Ffu x
business relation 业务关系 ( nkiuCO
4y)6 !p
