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 j)C,%Ol
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 z|E
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acceptability 可接受性，可接受程度 - K9c@ ?
acceptable level of detection risk 检查风险的可接受水平 Oy U
acceptance of engagement 接受委托 >Cw<BIF
accepting the engagement for the first time 首次接受委托 +_X zmjnDd
access to asset 对资产的接触 <Ln
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according to 根据，依据，依照 "j;4
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account balance 账户余额 q\m2EURco
account for 对……进行会计处理，核算；解释 @=}YTt q
accounting 会计，会计学 i;LXu%3\
accounting advisory serve 会计咨询服务 b2b^1{@h;v
accounting firm 会计师事务所 h$4Hw+Yxs]
accounting information 会计信息，会计资料 ]QzGE8jp*
accounting period 会计期间
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accounting policies 会计政策 3s/H2f z
accounting professional bodies 会计职业组织，会计职业团体 n a9sm
accounting records 会计记录 *s9C!w YMZ
accounting responsibility 会计责任 0"CG7Vg,zh
accounting service 会计服务 Vn*tp bz
accounting standards 会计准则 bFe+m1Q_
Accounting Standards for Business Enterprises 企业会计准则 q#< ^ ^4U
accounting system 会计系统 o. 0ci+z@
accounting treatment 会计处理 ZI= %JU(
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 X!e[GJ
addressee 收件人，收信人 \" X! 2
Administration of State-owned Assets (the～) 国有资产管理局 C(00<~JC
administrative laws and regulations 行政法规 U2bjFLd"
adverse impact 不利影响，负面影响 (p2K36,9m
adverse opinion 反对意见 S H!
advisory group 咨询组，顾问组 Zos P(Td q
agency fee 代理费，代理费用 bbrXgQ`s+w
aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 { q"OM*L(
alternative audit procedures 替代审计程序，备选审计程序 !o:f$6EA~C
amend 修改，修订 N<~t3/Nm
amortisation 摊销 "rx-_uK*
analytical capacity 分析能力 Y;?{
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analytical procedures 分析性程序 Pi]19boM.
annual financial statements 年度会计报表，年度财务报表 :]\([Q+a
appendix 附录，附表 ogyTO|V=
applicable 适用的 ;M)Q
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applicable laws and regulations 适用的法规 \ExMk<y_&
application systems 应用系统 ,6-:VIHQ
apply consistently 一贯地执行，一贯地实施 B} l vr-c#
appropriate 适当的，合适的； R}O_[
征用，挪用 [u
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appropriate authorization 适当的授权 OCNQvF~
appropriateness of audit evidence 审计证据的适当性 i bj87K
approval 批准，核准 ZrsBm_Rx
assertion (会计报表上的)认定；确认 a{ L
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 3yVMXK
asset 资产，财产 wOU_*uY@6'
asset restructuring 资产重组 @7IIM{
assignment of duties 职责的划分 %J+ E/
assistant 助理，助理人员 .yz}RO mN^
associated company 联属公司，联营公司 Y$"O
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association 联合，结合；协会，社团 lhy* h_>
assumption 假设，假定 4 o Fel.o
at a given date 在某一特定时日 ? m
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attestation 鉴证，公证 ,J+}rPe"sf
attestation service 鉴证服务 f4fvrL
audit adjustment 审计调整 h2G$@8t}I
audit areas 审计领域 45@^L's
audit conclusion 审计结论 ]n6# VTz*
audit effectiveness 审计效果 =l+yA>t|
audit efficiency 审计效率 AE[b
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audit engagement letter 审计业务约定书 yD zc<p\`
audit evidence 审计证据 EV] 1ml k$
audit fee 审计费 T;r2.Pupn
audit files 审计档案 k>;`FFQU>
audit findings 审计中发现的事项 ].-1v5
audit implementation stage 审计实施阶段 IxY|>5z
audit mark 审计标识 uvkz'R=
audit materiality 审计重要性 T&6l$1J
audit method 审计方法 os=e| vkB*
audit objective 审计目标，审计目的 l9{hq/V
audit of financial statements 会计报表审计，财务报表审计 -|
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audit opinion 审计意见 v[1aW v:
audit period 被审计期间，被审计年度 "~sW"n(F_
audit plan 审计计划 KcWN,!G
audit planning 编制审计计划，制定审计计划，审计计划 Va"0 >KX
audit planning stage 审计计划阶段 d; boIP`M;
audit procedure 审计程序 geru=7
audit programme 审计程序表，具体审计计划 ]cHgleHQ
audit report 审计报告 t}r ' k/[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 f6hnTbJ
audit report with a qualified opinion 有保留意见的审计报告 d,k!qjf=r
audit report with an adverse opinion 否定意见的审计报告 hOjk3
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audit report with dual dates 双重日期审计报告 oB(?_No7
audit reporting stage 审计报告阶段 u^^[Q2LDU}
audit responsibility 审计责任 5_GYrR 2
audit results 审计结果 =^M/{51j
audit risk 审计风险 DhKS
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audit sampling 审计抽样 <cps2*'
audit sampling techniques 审计抽样方法，审计抽样技术 @0Ic3C[rH6
audit strategies 审计策略 fK>L!= Q
audit summary 审计总结，审计小结 W=N+VqK
audit team 审计小组 fDv2JdiU
audit test 审计测试 -_=nDH
audit trail 审计轨迹 f,U.7E
audit work 审计工作 UXJ eAE-
audit working paper 审计工作底稿 }bb;~
audited financial statement 审计会计报表，已审计财务报表 {'7B6
Auditing Guidelines (the～) 审计规范指南 kMIcK4.MH
auditing standards 审计准则 ,0 M_ Bk"
audit-oriented working paper (审计)业务类工作底稿 6AAz
authorisation 授权 BtkOnbz8X
authorisation of transaction 交易的授权 Ua:}V n&!
availability 可获得性 ^UP`%egR
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balance 余额；差额；平衡 | mZxfI
balance sheet 资产负债表 I c e~oz)
bank 银行 Wf+cDpK
bank account 银行账户，银行户头 y6(Z`lx
bank statement 银行对账单 d[iQ` YW5
barter transaction 易货交易，以物换物交易 h79}qU
basis of audit 审计依据 Ouk ^O}W6
basis of preparation (会计报表的)编制基础 uy>q 7C
book of account 账目，账簿 lU8l}Ndz"
borrowing 借款，贷款，借债 pC#E_*49
branch 分支，分支机构，分店 )8a~L
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brought forward (账户余额等的)承上年，承上期，承上页 7r6.n61F
budget 预算 m+ =] m_
building 建筑物；大楼 =/@D8{pU
business conditions 业务情况，经营情况 s :n6rG
business licence (企业等的)营业执照 =*o JE y"
business relation 业务关系 )W^F2-{
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