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 l12 {fp m
zFz10pH
审计词汇英汉对照 asHxL!
as*4UT3
A s{0aBeq
#]P9b@@e
2ZcKK8X;7
ability to continue as a going concern 持续经营能力 S35~Cp
acceptability 可接受性，可接受程度 7 aV%=_
acceptable level of detection risk 检查风险的可接受水平 En{`@JsM
acceptance of engagement 接受委托 TaE~s
accepting the engagement for the first time 首次接受委托 ]\ !5}L
access to asset 对资产的接触 c;?fM X
according to 根据，依据，依照 */:uV
B,b2
account balance 账户余额 J(DN !
account for 对……进行会计处理，核算；解释 i4JqT \q
accounting 会计，会计学 V!v:]E
accounting advisory serve 会计咨询服务 rf~Y6U?7
accounting firm 会计师事务所 u .f= te
accounting information 会计信息，会计资料 VTy9_~q
accounting period 会计期间 El\%E"Tk%
accounting policies 会计政策 5GA C`}}
accounting professional bodies 会计职业组织，会计职业团体 %yB B?cp+_
accounting records 会计记录 I/Jb!R ~
accounting responsibility 会计责任 -Eu6U`"(
accounting service 会计服务 oND@:>QBF
accounting standards 会计准则 S*o[Z A
Accounting Standards for Business Enterprises 企业会计准则 hj'(*ND7z
accounting system 会计系统 1 zw*/dp
accounting treatment 会计处理 Q></`QWpoB
accuracy 准确性，精确性 / 0 O= (
additional audit procedures 追加审计程序 8>hwK )av
addressee 收件人，收信人 @)o^uU T
Administration of State-owned Assets (the～) 国有资产管理局 '5&s=M_
administrative laws and regulations 行政法规 YIw1
adverse impact 不利影响，负面影响 x
}Ad_#q
adverse opinion 反对意见 {|I;YDA
advisory group 咨询组，顾问组 y@0E[/O
agency fee 代理费，代理费用 [sB 9gY(
aggregate 总计，合计为…… =UUU$hq2
alternation of document and record 变造文件和记录 dXF^(y]l
alternative audit procedures 替代审计程序，备选审计程序 FEV
Ep
amend 修改，修订 aDO !
amortisation 摊销 C74a(Bk}H
analytical capacity 分析能力 3EJt%}V$k
analytical procedures 分析性程序 Ym3\pRFiD
annual financial statements 年度会计报表，年度财务报表 lOtDqb&
appendix 附录，附表 *G*
k6.9W!
applicable 适用的 SkmT`*v@
applicable laws and regulations 适用的法规 /p8d
Z+X
application systems 应用系统 %CK^Si%+
apply consistently 一贯地执行，一贯地实施 15o9 .
appropriate 适当的，合适的； t+9][Adf
征用，挪用 JvY}-}?c
appropriate authorization 适当的授权 dqN5]Sb2B
appropriateness of audit evidence 审计证据的适当性 % Dwk
approval 批准，核准 Na:w ]r:y
assertion (会计报表上的)认定；确认 H1}
RWaJ
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Y1]n^
asset 资产，财产 c%MW\qx
asset restructuring 资产重组 s&RVJX>Rt
assignment of duties 职责的划分 ?Y@N` S
assistant 助理，助理人员 |`.([2
associated company 联属公司，联营公司 gLOEh6
association 联合，结合；协会，社团 nDHTV !]<
assumption 假设，假定 uD^cxD
at a given date 在某一特定时日 !QvZ<5(
attestation 鉴证，公证 Uu `9 "
attestation service 鉴证服务 ouuuc9x]
audit adjustment 审计调整 *s:(jDlv
audit areas 审计领域 "1%5,
audit conclusion 审计结论 thI
F&
audit effectiveness 审计效果 u: =7l
audit efficiency 审计效率 [PDNwh0g5
audit engagement letter 审计业务约定书 lhqg$lb
audit evidence 审计证据 C#Na
&m
audit fee 审计费 ME*LH r,
audit files 审计档案 g"}%2~Ur f
audit findings 审计中发现的事项 T\D}kQM
audit implementation stage 审计实施阶段 x^y'P<y pw
audit mark 审计标识 d~i+
I 5
audit materiality 审计重要性 JU)dr4S?
audit method 审计方法 |a Vn&qK
audit objective 审计目标，审计目的 (jAg_$6
audit of financial statements 会计报表审计，财务报表审计 ee^{hQi
audit opinion 审计意见 $42{HFGq
audit period 被审计期间，被审计年度 "$YJX1u3
audit plan 审计计划 >&}%+r\
audit planning 编制审计计划，制定审计计划，审计计划 TA4!$7b$
audit planning stage 审计计划阶段 /w}u3|L$
audit procedure 审计程序 e]zBf;9 J
audit programme 审计程序表，具体审计计划 $7^o#2
B
audit report 审计报告 .oe
X"6K
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;EP
:o%r
audit report with a qualified opinion 有保留意见的审计报告 iMDM1}b
audit report with an adverse opinion 否定意见的审计报告 'Wm x)0)
audit report with dual dates 双重日期审计报告 2Q yV% wz
audit reporting stage 审计报告阶段 ` 2V19 s]
audit responsibility 审计责任 xD~5UER
audit results 审计结果 \D*KGd]M0
audit risk 审计风险 V<T9 &8l+:
audit sampling 审计抽样 ddJe=PUb
audit sampling techniques 审计抽样方法，审计抽样技术 <+?7H\b
audit strategies 审计策略 ]1#e#M]#
audit summary 审计总结，审计小结 D$I5z. a
audit team 审计小组 n<z [J=I
audit test 审计测试 9
a!$z!.
audit trail 审计轨迹 H[U!% Z
audit work 审计工作
/} b03
audit working paper 审计工作底稿 Q7jb'y$ozO
audited financial statement 审计会计报表，已审计财务报表 z`f(
$t[
Auditing Guidelines (the～) 审计规范指南 i#v Yy
Vr[
auditing standards 审计准则 4R1<nZ"e ~
audit-oriented working paper (审计)业务类工作底稿 ;;6uw\6
O
authorisation 授权 -z)n?(pftm
authorisation of transaction 交易的授权 RC7]'4o
availability 可获得性 #W4dkCd(pF
B 2fn&#kw/
balance 余额；差额；平衡 pZqq]mHK
balance sheet 资产负债表
3KlbP
bank 银行
3q\,$*D.
bank account 银行账户，银行户头 5K>3My#
bank statement 银行对账单 W{6|tx)
barter transaction 易货交易，以物换物交易 Vt :~q{9*k
basis of audit 审计依据 (MxQ+D\
basis of preparation (会计报表的)编制基础 ,St
#Vla
book of account 账目，账簿 R{<kW9!
borrowing 借款，贷款，借债 7q?,
?
branch 分支，分支机构，分店 >UiYL}'br6
brought forward (账户余额等的)承上年，承上期，承上页 N4F.Y"R$(
budget 预算 }ppN k :B
building 建筑物；大楼 1\
o59Y
business conditions 业务情况，经营情况 -#u=\8
business licence (企业等的)营业执照 96( v
business relation 业务关系 .WA-&b_
3no%E03p
