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 \pfa\, rW
CgmAxcK
审计词汇英汉对照 LWm1j :0
=Y81h-
A / Ws>;0
0&j90J$`
l cHf\~
ability to continue as a going concern 持续经营能力 C\;l)h_ {
acceptability 可接受性，可接受程度 '~Cn+xf 4]
acceptable level of detection risk 检查风险的可接受水平 ge1. HG
acceptance of engagement 接受委托 ) WbWp4
accepting the engagement for the first time 首次接受委托 {0w2K82
access to asset 对资产的接触 :;.^r,QAI
according to 根据，依据，依照 ||>4XDV#
account balance 账户余额 | bRU=dg
account for 对……进行会计处理，核算；解释 ~abyjM
accounting 会计，会计学 2 H}y1bkW
accounting advisory serve 会计咨询服务 xYCJO(&
accounting firm 会计师事务所 bsD A&~ )s
accounting information 会计信息，会计资料 N|$9v{ j_
accounting period 会计期间 `
PQQU~^
accounting policies 会计政策 oe] * Q
accounting professional bodies 会计职业组织，会计职业团体 JJ7A`
;
accounting records 会计记录 Y|Q(JX
accounting responsibility 会计责任 Fz'; H
accounting service 会计服务 a`n)aXU l
accounting standards 会计准则 QMz =e
Accounting Standards for Business Enterprises 企业会计准则 n|)((W
accounting system 会计系统
,AweHUEn
accounting treatment 会计处理 j
:B/ FL
accuracy 准确性，精确性 e
)n ,Y
additional audit procedures 追加审计程序 D\&S
{
addressee 收件人，收信人 wR@>U.XT@
Administration of State-owned Assets (the～) 国有资产管理局 oG1z
PspL
administrative laws and regulations 行政法规 6" * <0
adverse impact 不利影响，负面影响 PVp>L*|BZ;
adverse opinion 反对意见 MGsQF #6]
advisory group 咨询组，顾问组 X':FFD4h
agency fee 代理费，代理费用 k: Y\i]#yP
aggregate 总计，合计为…… =~h b&
alternation of document and record 变造文件和记录 :>{!%-1Z
alternative audit procedures 替代审计程序，备选审计程序 0 ( wu
amend 修改，修订 t&?{+?p:
9
amortisation 摊销 M%`CzCL
u
analytical capacity 分析能力 n H?6o#]N
analytical procedures 分析性程序 *lvADW5e
annual financial statements 年度会计报表，年度财务报表 uAeo&|&
appendix 附录，附表 %
S;AM \o4
applicable 适用的 &Y?t
applicable laws and regulations 适用的法规 TPJF?.le
'
application systems 应用系统 9GH5
apply consistently 一贯地执行，一贯地实施 s{Qae=$Q
appropriate 适当的，合适的； u_$4xNmQ
征用，挪用 &L$9Ii
appropriate authorization 适当的授权 +FqD.= 8
appropriateness of audit evidence 审计证据的适当性 r[i^tIv6As
approval 批准，核准 ?'6@m86d
assertion (会计报表上的)认定；确认 aE5-b ub c
assessed level of control risk 对控制风险的评估，控制风险的评估水平 @!fU p
b
asset 资产，财产 JE-*
o"&
asset restructuring 资产重组 m G\QF0h
assignment of duties 职责的划分 G -T^1?
assistant 助理，助理人员 ;7z6B|8
associated company 联属公司，联营公司 ]nUr E6
association 联合，结合；协会，社团 'JMW.;Lh?X
assumption 假设，假定 g= $U&H gs
at a given date 在某一特定时日 1v]%FC`
attestation 鉴证，公证 ;yomaAr
attestation service 鉴证服务
&~P4yI;,
audit adjustment 审计调整 :TU|:2+
audit areas 审计领域 XeI2 <=@%
audit conclusion 审计结论 c EYHB1*cT
audit effectiveness 审计效果 T<pG$4_
audit efficiency 审计效率 Sc[# ]2 }
audit engagement letter 审计业务约定书 X6G{. Vh"
audit evidence 审计证据 d-_V*rYU
audit fee 审计费 +_7a/3kh
audit files 审计档案 ^7spXfSAd
audit findings 审计中发现的事项 /%& d:
audit implementation stage 审计实施阶段 !l0]IX`
F
audit mark 审计标识 Y 3ApW vS
audit materiality 审计重要性 mp8GHV
audit method 审计方法 D8w f`RUt
audit objective 审计目标，审计目的 pNb2t/8%%
audit of financial statements 会计报表审计，财务报表审计 oN,1i
g
audit opinion 审计意见 (NvjX})eh
audit period 被审计期间，被审计年度 89LD:+p/
audit plan 审计计划 pr#%VM[':R
audit planning 编制审计计划，制定审计计划，审计计划 sr6 BC.
audit planning stage 审计计划阶段 '|SO7}`;Q
audit procedure 审计程序 +
Um sr
audit programme 审计程序表，具体审计计划 MT&aH~Y B
audit report 审计报告 t<##0#xS.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1p. c6[9 -
audit report with a qualified opinion 有保留意见的审计报告 h+1|.d
audit report with an adverse opinion 否定意见的审计报告 "sN %S's
audit report with dual dates 双重日期审计报告 }N[X<9^ Z
audit reporting stage 审计报告阶段 9i5?J ]o^
audit responsibility 审计责任 +-<G(^
audit results 审计结果 /9R0}4i7
audit risk 审计风险 f
Ioc)T
audit sampling 审计抽样 $K^l=X
audit sampling techniques 审计抽样方法，审计抽样技术 }pMVl
audit strategies 审计策略 !Ap5Uwd
audit summary 审计总结，审计小结 UN.;w3`Oc
audit team 审计小组 ,-e}X w9
audit test 审计测试 [;z\bV<S
audit trail 审计轨迹 fmz"Zg 9=
audit work 审计工作 blgA`)GI
audit working paper 审计工作底稿 f#! +l1GV
audited financial statement 审计会计报表，已审计财务报表 P5<9;PPbZ
Auditing Guidelines (the～) 审计规范指南 dxs5woP
auditing standards 审计准则 ez'NHodwk2
audit-oriented working paper (审计)业务类工作底稿 @JbxGi
authorisation 授权 @Ul3J )= m
authorisation of transaction 交易的授权 :VT%d{Vp_
availability 可获得性 $t;:"i>
B S1|u@d'
balance 余额；差额；平衡 2o?j{K
balance sheet 资产负债表 |eu 8;~A
bank 银行 j9h/`Bn
bank account 银行账户，银行户头 0~ho/ _
bank statement 银行对账单 J 4gtm"2)
barter transaction 易货交易，以物换物交易 >
ubq{'
basis of audit 审计依据 0V~zZ/e
basis of preparation (会计报表的)编制基础 oK\zyNK
book of account 账目，账簿 >. Gm u
borrowing 借款，贷款，借债 x
[]ad"R
branch 分支，分支机构，分店 =1Sny7G
brought forward (账户余额等的)承上年，承上期，承上页 k77IXT_7u
budget 预算 U*C^g}iA
building 建筑物；大楼 H@uu;:l<7A
business conditions 业务情况，经营情况 5IF5R#
business licence (企业等的)营业执照
M1/d7d
business relation 业务关系 0&,D&y%
\V$qAfP)
