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 *1,4#8tB
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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 C!)ZRuRv
acceptability 可接受性，可接受程度 @S1Z "%S
acceptable level of detection risk 检查风险的可接受水平 %a']T X
acceptance of engagement 接受委托 63/a 0Yn
accepting the engagement for the first time 首次接受委托 Y-lTPR<Eq
access to asset 对资产的接触 i@mS8%|l
according to 根据，依据，依照
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account balance 账户余额 t8M\
account for 对……进行会计处理，核算；解释 }VeE4-p B
accounting 会计，会计学 jc HyRR1R
accounting advisory serve 会计咨询服务 Sg*+ !
accounting firm 会计师事务所 K%1`LT5:~
accounting information 会计信息，会计资料 Q hdG(`PY~
accounting period 会计期间 @D>qo=KPM
accounting policies 会计政策 f4$sH/ 2#v
accounting professional bodies 会计职业组织，会计职业团体 6B+?X5-6DH
accounting records 会计记录 h.q9p!
accounting responsibility 会计责任 J vq)%t8q>
accounting service 会计服务 g)7@ EU 2
accounting standards 会计准则 Z" $iB-]
Accounting Standards for Business Enterprises 企业会计准则 h
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accounting system 会计系统 #HZ W57"
accounting treatment 会计处理 "R gP!
accuracy 准确性，精确性 Q" r y@
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additional audit procedures 追加审计程序 -F_c Bu81V
addressee 收件人，收信人 C-XJe~
Administration of State-owned Assets (the～) 国有资产管理局 oR
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administrative laws and regulations 行政法规 w |abaMam
adverse impact 不利影响，负面影响 }
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adverse opinion 反对意见 $PRUzFZ
advisory group 咨询组，顾问组 S0M i
agency fee 代理费，代理费用 )!~,xl^j{}
aggregate 总计，合计为…… *Qyu
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alternation of document and record 变造文件和记录 EvH/d4V;
alternative audit procedures 替代审计程序，备选审计程序 q1v7(
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amend 修改，修订 kW0ctGFYlf
amortisation 摊销
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analytical capacity 分析能力 r+k
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analytical procedures 分析性程序
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annual financial statements 年度会计报表，年度财务报表 z
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appendix 附录，附表 0s7 9rJ
applicable 适用的 ~'F.t B
applicable laws and regulations 适用的法规 "Mz#1Laby`
application systems 应用系统 X , bhX/h
apply consistently 一贯地执行，一贯地实施 5zh6l+S[
appropriate 适当的，合适的； 0!oqP1
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appropriate authorization 适当的授权 c-_1tSh}
appropriateness of audit evidence 审计证据的适当性 [5ncBY*A7
approval 批准，核准 n.t5:SW
assertion (会计报表上的)认定；确认 F{
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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 #<X4RJ
asset 资产，财产 |=07n K2
asset restructuring 资产重组 6TTu[*0NT
assignment of duties 职责的划分 :{4C 2qK>
assistant 助理，助理人员 mE _%
associated company 联属公司，联营公司 *6eJmbFG
association 联合，结合；协会，社团 -}PE(c1%?q
assumption 假设，假定 /GX>L)
at a given date 在某一特定时日 kR 3wbA
attestation 鉴证，公证 L9XfR$7,z
attestation service 鉴证服务 g
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audit adjustment 审计调整 C#e :_e
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audit areas 审计领域 @,7r<6E
audit conclusion 审计结论 -v-kFzu
audit effectiveness 审计效果 ?|WoNA~j}`
audit efficiency 审计效率 Bex;!1
audit engagement letter 审计业务约定书 `\|t Xl.
audit evidence 审计证据 yYSmmgrX0
audit fee 审计费 &iZt(XD
audit files 审计档案 b RrS d:e
audit findings 审计中发现的事项 @3 $ I
audit implementation stage 审计实施阶段 *JfGGI_E
audit mark 审计标识 'CS
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audit materiality 审计重要性 _>n)HG
audit method 审计方法 P{ 9wJ<
audit objective 审计目标，审计目的 H-nhq-fut
audit of financial statements 会计报表审计，财务报表审计 SP/b 4
audit opinion 审计意见 ID`Ot{ y
audit period 被审计期间，被审计年度 V8nQ/9R;
audit plan 审计计划 ! L|l(<C
audit planning 编制审计计划，制定审计计划，审计计划 M$.bC0}T
audit planning stage 审计计划阶段 F(zCvT
audit procedure 审计程序 kZo# Ny
audit programme 审计程序表，具体审计计划 Ph%ylS/T{
audit report 审计报告 6" Lyv
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )P? F ni}
audit report with a qualified opinion 有保留意见的审计报告 #d3_7rI0V
audit report with an adverse opinion 否定意见的审计报告 G6qZ>-GiL
audit report with dual dates 双重日期审计报告 5z9hcQAS
audit reporting stage 审计报告阶段 _>]/. w2=
audit responsibility 审计责任 $] xH"Z%"
audit results 审计结果 XR9kxTuk
audit risk 审计风险 H! 5Ka#B
audit sampling 审计抽样 R+0gn/a[ G
audit sampling techniques 审计抽样方法，审计抽样技术 0^Vw^]
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audit strategies 审计策略 74:( -vS
audit summary 审计总结，审计小结 j>?nL~{
audit team 审计小组 N\&VJc
audit test 审计测试 lhJY]tQt/
audit trail 审计轨迹 ;di
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audit work 审计工作 A'7Y{oPHX
audit working paper 审计工作底稿 =liyd74%`
audited financial statement 审计会计报表，已审计财务报表 V`LE 'E
Auditing Guidelines (the～) 审计规范指南 T^v o9~N*
auditing standards 审计准则 -zMvpe-am&
audit-oriented working paper (审计)业务类工作底稿 u/wX7s
authorisation 授权 h lc!}{$%8
authorisation of transaction 交易的授权 D</?|;J#/
availability 可获得性 f/Y7@y
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balance 余额；差额；平衡 S
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balance sheet 资产负债表 \Gk}Fer
bank 银行 N#jUqm
bank account 银行账户，银行户头 l{.PyU5)
bank statement 银行对账单 [tSv{
barter transaction 易货交易，以物换物交易 E$4H;SN \
basis of audit 审计依据 -c1-vGW/
basis of preparation (会计报表的)编制基础 L g X2KU"
book of account 账目，账簿 0
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borrowing 借款，贷款，借债 zVtTv- DU
branch 分支，分支机构，分店 A{B $$ 7%
brought forward (账户余额等的)承上年，承上期，承上页 0S; I pg
budget 预算 f
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building 建筑物；大楼 F=5vA v1
business conditions 业务情况，经营情况 RrrlfF ms
business licence (企业等的)营业执照 SeS ZMv
business relation 业务关系 g'T L`=O
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