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 ic0v*Y$
HLoQ}oK|K
审计词汇英汉对照 'D0X?2
W]y Clx \
A 78a-3 ){
ldCKSWIi-
F@K*T2uh
ability to continue as a going concern 持续经营能力 0nD=|W\@{
acceptability 可接受性，可接受程度 bhq q
acceptable level of detection risk 检查风险的可接受水平 N{hF [F
acceptance of engagement 接受委托 _D2bGZN
accepting the engagement for the first time 首次接受委托 D _bkUR1
access to asset 对资产的接触 4`UL1)A]
according to 根据，依据，依照 Dd 5xXs+c
account balance 账户余额 Yf!*OGF
account for 对……进行会计处理，核算；解释 +F7<5YW&(
accounting 会计，会计学 %7(kP}y*
accounting advisory serve 会计咨询服务 :B*vkwT
accounting firm 会计师事务所 Bd[L6J)
accounting information 会计信息，会计资料 4g 6ksdFQ
accounting period 会计期间 ,na=~.0R:
accounting policies 会计政策 x'M^4 {4[
accounting professional bodies 会计职业组织，会计职业团体 C'8!cPFVv
accounting records 会计记录 sR>`QIi(a
accounting responsibility 会计责任 Tn@UX(^,
accounting service 会计服务 {KU.
accounting standards 会计准则 ?9(o*lp
Accounting Standards for Business Enterprises 企业会计准则 da00p -U
accounting system 会计系统 1(%>`=R8
accounting treatment 会计处理 [j=,g-EOA
accuracy 准确性，精确性 |YE,) kiF
additional audit procedures 追加审计程序 kh<pLI >$h
addressee 收件人，收信人 c>R`jb@$N
Administration of State-owned Assets (the～) 国有资产管理局 f
E .L
administrative laws and regulations 行政法规 b@2Cl l#
adverse impact 不利影响，负面影响 U BhciZ
adverse opinion 反对意见 ] ; pf
advisory group 咨询组，顾问组 8NaL{j1`
agency fee 代理费，代理费用 'n l RY5@2
aggregate 总计，合计为…… Z@uT kqG)
alternation of document and record 变造文件和记录 BLL]^qN;Y
alternative audit procedures 替代审计程序，备选审计程序 j!lAxlOX
amend 修改，修订 C @y}*XV[b
amortisation 摊销 (Pk"
NEP
analytical capacity 分析能力 Ue{vg$5||
analytical procedures 分析性程序 })o~E
annual financial statements 年度会计报表，年度财务报表 kfqpI
appendix 附录，附表 mFqSD
applicable 适用的 tLD~
applicable laws and regulations 适用的法规 KMK&[E#r
application systems 应用系统 cS D._"P
apply consistently 一贯地执行，一贯地实施 \);.0
appropriate 适当的，合适的； 861i3OXVE>
征用，挪用 O ;X(pE/G
appropriate authorization 适当的授权 fJ)N:q`
appropriateness of audit evidence 审计证据的适当性 4AY
_#f5u
approval 批准，核准 Y{k>*: Ax_
assertion (会计报表上的)认定；确认 [
F/^J|VMV
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ^w:OS5 %R
asset 资产，财产 u FwU-LCe
asset restructuring 资产重组 Si?$\H*:
assignment of duties 职责的划分 hWq. #e 6
assistant 助理，助理人员 XJx,9trH
associated company 联属公司，联营公司 QP6z?j.
association 联合，结合；协会，社团 w`c0a&7
assumption 假设，假定 gEZwW] r-
at a given date 在某一特定时日 le7
`uz!%
attestation 鉴证，公证 O^.%C`*
attestation service 鉴证服务 $u EJn&n7}
audit adjustment 审计调整 s<A*[
audit areas 审计领域 hq/J6 M
audit conclusion 审计结论 p+, 1Fi
audit effectiveness 审计效果 cPpu
audit efficiency 审计效率 JN9^fR09G
audit engagement letter 审计业务约定书 Vh"MKJ'R^
audit evidence 审计证据 79)A%@YHQQ
audit fee 审计费 OSp?okV
audit files 审计档案 cCM
j\H@
audit findings 审计中发现的事项 cu[!D}tVU
audit implementation stage 审计实施阶段 I"Q#IvNw
audit mark 审计标识 i]it5
audit materiality 审计重要性 G/
v|!}?wG
audit method 审计方法 r%0pQEl
audit objective 审计目标，审计目的 Y)$52m5rM
audit of financial statements 会计报表审计，财务报表审计 <"* "1(wN
audit opinion 审计意见 3c c1EQ9
audit period 被审计期间，被审计年度 8@E8!w&~
audit plan 审计计划 }qer
audit planning 编制审计计划，制定审计计划，审计计划 ]]>nbgGn#
audit planning stage 审计计划阶段 :3JCvrq
audit procedure 审计程序 }o-|8P:Y
audit programme 审计程序表，具体审计计划 2
9q?$V(
audit report 审计报告 %$Aqbd
audit report with a disclaimer of opinion 拒绝表示意见审计报告 d
i!"IQAvK
audit report with a qualified opinion 有保留意见的审计报告 \ X&]FZ(*
audit report with an adverse opinion 否定意见的审计报告 $fj])>=H
audit report with dual dates 双重日期审计报告 :@.C4o q
audit reporting stage 审计报告阶段 (nGkZ}p
audit responsibility 审计责任 XZ} de%U1
audit results 审计结果 L >SZgmV+
audit risk 审计风险 g^1r0.Sp{8
audit sampling 审计抽样 _3|6ZO
audit sampling techniques 审计抽样方法，审计抽样技术 8KFj<N>'
audit strategies 审计策略 SU/G)&Mi
audit summary 审计总结，审计小结 t) LU\!
audit team 审计小组 sF y]+DB
audit test 审计测试 D L,[k
(
audit trail 审计轨迹 J fMJF[Mb
audit work 审计工作 C5Xof|#p|
audit working paper 审计工作底稿 ;v_ls)_,-
audited financial statement 审计会计报表，已审计财务报表 1YFeVMc
Auditing Guidelines (the～) 审计规范指南 ]3}feU+
auditing standards 审计准则 ~]&B >q
audit-oriented working paper (审计)业务类工作底稿 @d&g/ccMxd
authorisation 授权 z
OtkC3hY
authorisation of transaction 交易的授权 8/Mx5~ R
availability 可获得性 6#E7!-u(-
B u*hH }
balance 余额；差额；平衡 ,(P %z.P@
balance sheet 资产负债表 N r<9u$d9=
bank 银行 W,Ty=:qm*
bank account 银行账户，银行户头 q-YL]PgV
bank statement 银行对账单 I:F
<vE
barter transaction 易货交易，以物换物交易 .:8[wI_f
basis of audit 审计依据 Hc A[QBh
basis of preparation (会计报表的)编制基础 h a5e(Hj?
book of account 账目，账簿 V{0%xz #
borrowing 借款，贷款，借债 G.Tpl-m
branch 分支，分支机构，分店 ;Z* 'D}
brought forward (账户余额等的)承上年，承上期，承上页 ?;^5ghY$
budget 预算 |CwG
3&8
building 建筑物；大楼 i jF V<P
business conditions 业务情况，经营情况 .3@N g
business licence (企业等的)营业执照 ojoxXly`
business relation 业务关系 uoHqL I pQ
};rm3;~ eg
