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 M x" \5i
g2Z`zQA7
审计词汇英汉对照 -X6PRE5a2
]JQ
ULE)
A /&J T~M
)J(6xy
WcbiqxK7-
ability to continue as a going concern 持续经营能力 9 QJyZ
acceptability 可接受性，可接受程度 :e+jU5;]3
acceptable level of detection risk 检查风险的可接受水平 , zY{
acceptance of engagement 接受委托 rEz^
accepting the engagement for the first time 首次接受委托 <qt |d&
access to asset 对资产的接触 C\hM =%
according to 根据，依据，依照 J C}D` h
account balance 账户余额 }"%N4(Kd
account for 对……进行会计处理，核算；解释 EU Fa5C:
accounting 会计，会计学 XW92gI<O
accounting advisory serve 会计咨询服务 @oGcuE
accounting firm 会计师事务所 \cM2k-
accounting information 会计信息，会计资料 HTTC TR
accounting period 会计期间 gI|~|-'
accounting policies 会计政策 w_V P
J
accounting professional bodies 会计职业组织，会计职业团体 Z0r'S]fe
accounting records 会计记录 buHJB*?9
accounting responsibility 会计责任 ti,d&c _7
accounting service 会计服务 Y8t8!{ytg
accounting standards 会计准则 t"I77aZ$A
Accounting Standards for Business Enterprises 企业会计准则 sV*H`N')S
accounting system 会计系统 hOK8(U
0
accounting treatment 会计处理 4s
oJ.j8
accuracy 准确性，精确性 *lJxH8 \
additional audit procedures 追加审计程序 d2L&Z_ }
addressee 收件人，收信人 7F.4Ga;
Administration of State-owned Assets (the～) 国有资产管理局 l9"s>P U
administrative laws and regulations 行政法规 z\4.Gm-
adverse impact 不利影响，负面影响 e]$s
t?
adverse opinion 反对意见 -$Ih@2"6
advisory group 咨询组，顾问组 3o/[t
agency fee 代理费，代理费用 dqcL]e
aggregate 总计，合计为…… |JsZJ9W+J
alternation of document and record 变造文件和记录 _,*r_D61S
alternative audit procedures 替代审计程序，备选审计程序 &
BSn?
amend 修改，修订
iH'p>s5L
amortisation 摊销 5#z1bu
analytical capacity 分析能力 M )(DZ}
analytical procedures 分析性程序 Rf% a'b
annual financial statements 年度会计报表，年度财务报表 2st3
appendix 附录，附表 #4;wjcGWw
applicable 适用的 tX~ w{| k
applicable laws and regulations 适用的法规 tpx2 IE
application systems 应用系统 \z ) %$#I
apply consistently 一贯地执行，一贯地实施 m(P]k'ZH?
appropriate 适当的，合适的； 62NsJ<#>
征用，挪用 pQQH)`J|t
appropriate authorization 适当的授权 /g.U&oI]D
appropriateness of audit evidence 审计证据的适当性 ksm~<;td
approval 批准，核准 iU:cW=W|M\
assertion (会计报表上的)认定；确认 aDN` 6[
assessed level of control risk 对控制风险的评估，控制风险的评估水平 zKK9r~
M
asset 资产，财产 H K% 7g
asset restructuring 资产重组 43 :X,\~)
assignment of duties 职责的划分 !d T4
assistant 助理，助理人员 5 IpDeJ$
associated company 联属公司，联营公司 u$`a7Lp,n
association 联合，结合；协会，社团 BFt> 9x]T
assumption 假设，假定 NX&_p!_V
at a given date 在某一特定时日 2 ? 4!K.
attestation 鉴证，公证 dD@(z: 5M\
attestation service 鉴证服务 c[s4EUG
audit adjustment 审计调整 UGatWj
audit areas 审计领域 3iU=c&P
audit conclusion 审计结论 DW3G
audit effectiveness 审计效果 '0,^6'VWOV
audit efficiency 审计效率 x|29L7 i
audit engagement letter 审计业务约定书 2t1ZIyv3 D
audit evidence 审计证据 _ WbxH
audit fee 审计费 &6k3*dq
audit files 审计档案 K|s, ru
audit findings 审计中发现的事项 VS|2|n1<6
audit implementation stage 审计实施阶段 ,]/X\t5]D
audit mark 审计标识 ;O #>Y
audit materiality 审计重要性 rW#T
vUn
audit method 审计方法 @KUWxFak
audit objective 审计目标，审计目的 ABYcH]m
audit of financial statements 会计报表审计，财务报表审计 OB }Ib]
audit opinion 审计意见 bQ5\ ]5M
audit period 被审计期间，被审计年度 4`=m u}Y2
audit plan 审计计划 |+"(L#wk
audit planning 编制审计计划，制定审计计划，审计计划 .tr!( O],h
audit planning stage 审计计划阶段 9Gz=lc[!7
audit procedure 审计程序 xd0 L{ue.
audit programme 审计程序表，具体审计计划 >KKMcTO
YY
audit report 审计报告 CTA 3*Gn
audit report with a disclaimer of opinion 拒绝表示意见审计报告 9MqGIOQ${j
audit report with a qualified opinion 有保留意见的审计报告 8a"% 0d#
audit report with an adverse opinion 否定意见的审计报告 C9 j|OSgk
audit report with dual dates 双重日期审计报告 a-J.B.A$Z/
audit reporting stage 审计报告阶段 P1f[% 1
audit responsibility 审计责任 ?Ss!
e$jf
audit results 审计结果 yaV|AB$v
audit risk 审计风险 M"To&?OI
audit sampling 审计抽样 -H-~;EzU
audit sampling techniques 审计抽样方法，审计抽样技术 6-il s3&
audit strategies 审计策略 3T0"" !Q
audit summary 审计总结，审计小结 eJ81-!)
audit team 审计小组 ~7Ux@Sx;
audit test 审计测试 .5{ab\_af
audit trail 审计轨迹 M rb)
audit work 审计工作 l}M !8:UzU
audit working paper 审计工作底稿 mRK>U$v
audited financial statement 审计会计报表，已审计财务报表 dUdT7 ixo
Auditing Guidelines (the～) 审计规范指南 |(^ PS8wG
auditing standards 审计准则 11;zNjD|
audit-oriented working paper (审计)业务类工作底稿 \z}
Ic%Tp
authorisation 授权 {BU; $
authorisation of transaction 交易的授权 Wh{tZ~ c
availability 可获得性 Fv`,3aNB
B sW8dPw
O
balance 余额；差额；平衡 13/]DF,S"^
balance sheet 资产负债表 ;YL i {
bank 银行 Nmh*EAJSy
bank account 银行账户，银行户头 &PtJ$0%q
bank statement 银行对账单 IV) j1
barter transaction 易货交易，以物换物交易 {H'Y `+
basis of audit 审计依据 lU8Hd|@-
basis of preparation (会计报表的)编制基础 b5n'=doR/I
book of account 账目，账簿 BTrn0
borrowing 借款，贷款，借债 ;i +#fQO7Q
branch 分支，分支机构，分店
FJ?IUy 6
brought forward (账户余额等的)承上年，承上期，承上页 \Y}8S/]
budget 预算 Pg7Yp2)Oli
building 建筑物；大楼 d m%8K6|
business conditions 业务情况，经营情况
X) 3! _
business licence (企业等的)营业执照 ;t`&n['N>
business relation 业务关系 uf T`
"i
X!g#T9kG
