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 ,KT[ }P7
3RwDI k?>%
审计词汇英汉对照 <BUKTRq
1
P0)La #
A Q1cM{$}M
,Pq@{i#
12D>~#J
ability to continue as a going concern 持续经营能力 y4j J&
acceptability 可接受性，可接受程度 kYwV0xQ
acceptable level of detection risk 检查风险的可接受水平 m2i'$^a#
acceptance of engagement 接受委托 i4Ps#R_wx
accepting the engagement for the first time 首次接受委托 Lq Dj4[}
access to asset 对资产的接触 ji8)/
according to 根据，依据，依照 GKT^rc-YT-
account balance 账户余额 WbIf)\
account for 对……进行会计处理，核算；解释 []\=(Uc;
accounting 会计，会计学 lRy^Wp
accounting advisory serve 会计咨询服务 w &b?ze{
accounting firm 会计师事务所 _J N$zZ{
accounting information 会计信息，会计资料 @(b;H 0r~
accounting period 会计期间 acPX2B[jJ
accounting policies 会计政策 AA&5wDMV>
accounting professional bodies 会计职业组织，会计职业团体 ?y1G,0,
accounting records 会计记录 "
M+g=
accounting responsibility 会计责任 F\)?Ntj)>@
accounting service 会计服务 (**k4c,
accounting standards 会计准则 }$5e!t_K
Accounting Standards for Business Enterprises 企业会计准则 @v:p)|Ne;
accounting system 会计系统 +nOa&d\
accounting treatment 会计处理 hFLLg|@
accuracy 准确性，精确性 Ig.9:v `
additional audit procedures 追加审计程序 UtpK"U$XOU
addressee 收件人，收信人 hFiJHV
Administration of State-owned Assets (the～) 国有资产管理局 mO?yrM *
administrative laws and regulations 行政法规 -9X#+-
adverse impact 不利影响，负面影响 ?gGmJ l
adverse opinion 反对意见 u3VSS4RG%
advisory group 咨询组，顾问组 x&['g*[L0
agency fee 代理费，代理费用 B]_NI=d
aggregate 总计，合计为…… ]ssX,1#Xh
alternation of document and record 变造文件和记录 9_/dj"5
alternative audit procedures 替代审计程序，备选审计程序 IW~q,X+`V
amend 修改，修订 $bh o]~
amortisation 摊销 aj\
zc I
analytical capacity 分析能力 =Felo8+
analytical procedures 分析性程序 2Jl$/W 3
annual financial statements 年度会计报表，年度财务报表 # ]MV
appendix 附录，附表 :5 zXW;s
applicable 适用的 \-2O&v'}
applicable laws and regulations 适用的法规 \c .^^8r
application systems 应用系统 tl@n }
apply consistently 一贯地执行，一贯地实施 ` yXJaTbo
appropriate 适当的，合适的； )r +o51gp
征用，挪用 l` M7a9*U
appropriate authorization 适当的授权 j3kcNb
appropriateness of audit evidence 审计证据的适当性 \l d{Z;e
approval 批准，核准 A2xfNY<
assertion (会计报表上的)认定；确认 >oOZ Duj
assessed level of control risk 对控制风险的评估，控制风险的评估水平 K[G =J
asset 资产，财产 U 5f<4I
asset restructuring 资产重组 '{ I YANVT
assignment of duties 职责的划分 08pG)_L
assistant 助理，助理人员 /^jV-Z`
associated company 联属公司，联营公司 k >aWI
association 联合，结合；协会，社团 C EMe2~
assumption 假设，假定 9-6E(D-ux
at a given date 在某一特定时日 ZR"BxE0_k
attestation 鉴证，公证 ML= :&M!ao
attestation service 鉴证服务 HT@/0MF{J
audit adjustment 审计调整 So^; 5tG
audit areas 审计领域 ]"DsZI-glW
audit conclusion 审计结论 !JOM+P:
audit effectiveness 审计效果 7Ns1b(kU
audit efficiency 审计效率 1|8<!Hx#-
audit engagement letter 审计业务约定书
}@'Zt6+tS
audit evidence 审计证据 >qT4'1S*g
audit fee 审计费 9b
VPMq7}i
audit files 审计档案 y"o@?bny
audit findings 审计中发现的事项 '*XX|\.
audit implementation stage 审计实施阶段 `
dpm{s n
audit mark 审计标识 "7RnT3
audit materiality 审计重要性 }.$5'VGO
audit method 审计方法 } c1?:8p
audit objective 审计目标，审计目的 }-8ZSWog6f
audit of financial statements 会计报表审计，财务报表审计 P!*G"^0<
audit opinion 审计意见 ^<"^}Jh.M
audit period 被审计期间，被审计年度 re- ;
s
audit plan 审计计划 X$4MpXx
audit planning 编制审计计划，制定审计计划，审计计划 FLE
2]cL-
audit planning stage 审计计划阶段 {G^f/%
audit procedure 审计程序 #rs]5tx([
audit programme 审计程序表，具体审计计划 @$bEY#*C
audit report 审计报告 c|,6(4j>$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 OU /=w pt
audit report with a qualified opinion 有保留意见的审计报告 mO1r~-~AJ
audit report with an adverse opinion 否定意见的审计报告 *53@%9 {u
audit report with dual dates 双重日期审计报告 )t#v55M
audit reporting stage 审计报告阶段 JPq2C\Ka
audit responsibility 审计责任 (TjY1,f!H
audit results 审计结果 vXP+*5d/ K
audit risk 审计风险 W?
^ ?Kx
audit sampling 审计抽样 }+wvZq +c
audit sampling techniques 审计抽样方法，审计抽样技术 F4|Z:e,Hr
audit strategies 审计策略 l2lyi
audit summary 审计总结，审计小结 m+ww
audit team 审计小组 dQkp &.
audit test 审计测试 lz-t+LD@ST
audit trail 审计轨迹 &LD=Zp %
audit work 审计工作 OlwORtWzZ
audit working paper 审计工作底稿 |'R^\M Q
audited financial statement 审计会计报表，已审计财务报表 (*CGZDg
Auditing Guidelines (the～) 审计规范指南
?8O %k<?
auditing standards 审计准则 w
'<8l w
audit-oriented working paper (审计)业务类工作底稿 %9qG|A,cA
authorisation 授权 -3)]IA
authorisation of transaction 交易的授权 M ~uX!bDH
availability 可获得性
8FmRD
B 6_.K9;Gd
balance 余额；差额；平衡 fZH";_"1
balance sheet 资产负债表 M&/([ >Q
bank 银行 UDUj
bank account 银行账户，银行户头 r- ,P
bank statement 银行对账单 0';U3:=i,
barter transaction 易货交易，以物换物交易 0< { zW%w
basis of audit 审计依据 \>%.ktG
basis of preparation (会计报表的)编制基础 OK6c"*<z
book of account 账目，账簿 av.L%l&d
borrowing 借款，贷款，借债 s:fy
*6=[Z
branch 分支，分支机构，分店 mK>c+ u)
brought forward (账户余额等的)承上年，承上期，承上页 B"903 g 1
budget 预算 u0M? l
building 建筑物；大楼 7P!Hry y
business conditions 业务情况，经营情况 N!u(G
business licence (企业等的)营业执照 [It
E+{U
business relation 业务关系 ju AUeGT
b c{ {a
