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 w ~g)Dz2G
"L" 6jT
审计词汇英汉对照 qcfLA~y
Io&F0~Z;;(
A Sf\mg 4,
I(Yyg,1Z
f"5vpU^5*
ability to continue as a going concern 持续经营能力 cv["Ps#;`W
acceptability 可接受性，可接受程度 Fi
qcM-Af4
acceptable level of detection risk 检查风险的可接受水平 6]^}GyM!
acceptance of engagement 接受委托 ""ICdZ_A
accepting the engagement for the first time 首次接受委托
.gWYKZM
access to asset 对资产的接触 7>J8\=
according to 根据，依据，依照 &a
p{|>3
account balance 账户余额 I%whM~M1+
account for 对……进行会计处理，核算；解释 RW|3d<Fj
accounting 会计，会计学 7 0:a2m
accounting advisory serve 会计咨询服务 d1#;>MiU
accounting firm 会计师事务所
}ya9 +?I
accounting information 会计信息，会计资料 j xr~cp?4
accounting period 会计期间 LQs2!]?HT
accounting policies 会计政策 v >71 ?te
accounting professional bodies 会计职业组织，会计职业团体 *eytr#0B-
accounting records 会计记录 ]J C}il_b
accounting responsibility 会计责任 b^\u
P
accounting service 会计服务 ,m:YZ;J(Xd
accounting standards 会计准则 gX34'<Z
Accounting Standards for Business Enterprises 企业会计准则 [L,Tf_t^Y
accounting system 会计系统 ^60BQ{ne
accounting treatment 会计处理 \0m[Ch}~ey
accuracy 准确性，精确性 oToUpkAI
additional audit procedures 追加审计程序 g#1_`gK
addressee 收件人，收信人 W9?Vh {w
Administration of State-owned Assets (the～) 国有资产管理局 Q%(LMq4UG
administrative laws and regulations 行政法规 @twClk.s
adverse impact 不利影响，负面影响 BXVmt!S5F
adverse opinion 反对意见 ;K0kQ<y-Y
advisory group 咨询组，顾问组 5/Q^p"
agency fee 代理费，代理费用 Qsc%qt-l
aggregate 总计，合计为…… =$IjN v (?
alternation of document and record 变造文件和记录 : \w\K:
alternative audit procedures 替代审计程序，备选审计程序 n=n!H n
amend 修改，修订 vO"Sy{)Z>
amortisation 摊销 #!KbqRt
analytical capacity 分析能力 XU .FLN e
analytical procedures 分析性程序 \&J7>vu^y
annual financial statements 年度会计报表，年度财务报表 V7!x-E/
appendix 附录，附表 B8:_yAv o
applicable 适用的 < Vr"
applicable laws and regulations 适用的法规 DQd~!21\|
application systems 应用系统 ,K8O<Mw8
apply consistently 一贯地执行，一贯地实施 GM{m(Y
appropriate 适当的，合适的； )W~w7 2j-
征用，挪用 z{ cI G8z
appropriate authorization 适当的授权 O/ >$kG%ge
appropriateness of audit evidence 审计证据的适当性 `(?E-~#'
approval 批准，核准 Pm6/ sO
assertion (会计报表上的)认定；确认 JB a:))lw
assessed level of control risk 对控制风险的评估，控制风险的评估水平 b/ h,qv
asset 资产，财产 Ft>Abj,6
asset restructuring 资产重组 67Z|=B !7
assignment of duties 职责的划分 zo&'2I
assistant 助理，助理人员 yw2^kk93|
associated company 联属公司，联营公司 7E4=\vM
association 联合，结合；协会，社团 0x'>}5 `5
assumption 假设，假定 j8!fzJG
at a given date 在某一特定时日 RX%*:lXi_
attestation 鉴证，公证 tB4- of3+
attestation service 鉴证服务 7M< Ae
D%
audit adjustment 审计调整 BDyOX6
audit areas 审计领域 l~wx8
,?G
audit conclusion 审计结论 H?8KTl=e
audit effectiveness 审计效果 r>sk@[4h
audit efficiency 审计效率 $$2\qN -
audit engagement letter 审计业务约定书 )Fk%, H-1
audit evidence 审计证据 p
mcy(<
audit fee 审计费 qC40/1-m8K
audit files 审计档案 5 @bLD P
audit findings 审计中发现的事项 a= ;7
audit implementation stage 审计实施阶段 I2(5]85&]s
audit mark 审计标识 tWD~|<\. )
audit materiality 审计重要性 .R ;HH_
audit method 审计方法 5V4Ze;K
audit objective 审计目标，审计目的 @ ;M( oFS9
audit of financial statements 会计报表审计，财务报表审计 "?hEGJ; m"
audit opinion 审计意见 J{Ei+@^/9
audit period 被审计期间，被审计年度 <7/ _Vs)F0
audit plan 审计计划 hgX@?WWR
audit planning 编制审计计划，制定审计计划，审计计划 &xMR{:
audit planning stage 审计计划阶段 Id(o6 j^J_
audit procedure 审计程序 wP- pFc
audit programme 审计程序表，具体审计计划 7-.Y VM~R
audit report 审计报告 G0Smss=K
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Ey=(B'A~
audit report with a qualified opinion 有保留意见的审计报告 C 2Fklp6
audit report with an adverse opinion 否定意见的审计报告 11}X2j~Ww
audit report with dual dates 双重日期审计报告 | Uf6k`
audit reporting stage 审计报告阶段
cHs@1R/-s
audit responsibility 审计责任
;?1H&
audit results 审计结果
g8
,V( ^
audit risk 审计风险 ")"VQ |$y
audit sampling 审计抽样 8i=J(5=
audit sampling techniques 审计抽样方法，审计抽样技术 4<)%Esyb
audit strategies 审计策略 nV k o]y
audit summary 审计总结，审计小结 E!&A[TlX\
audit team 审计小组 s\, F 6c
audit test 审计测试 )uiYu3 I
audit trail 审计轨迹 '+N!3r{G
audit work 审计工作 |X k'd@<
audit working paper 审计工作底稿 q3adhY9|)0
audited financial statement 审计会计报表，已审计财务报表 \R yOexNZ
Auditing Guidelines (the～) 审计规范指南 S)of.Nq.;
auditing standards 审计准则 ;BUJ5
audit-oriented working paper (审计)业务类工作底稿 xGCW-YR9
authorisation 授权 &duWV6Acw
authorisation of transaction 交易的授权 {v+,U}
availability 可获得性 ~UX@%0 %)N
B mk8xNpk B
balance 余额；差额；平衡 Ikql
balance sheet 资产负债表 \:9d t8(-U
bank 银行 MW
l?pG!Y
bank account 银行账户，银行户头 Qyvn A|&
bank statement 银行对账单 lxx)l(&
barter transaction 易货交易，以物换物交易 Q;W[$yvW
basis of audit 审计依据 nfET;:{
basis of preparation (会计报表的)编制基础
@H2 c77%
book of account 账目，账簿
Md(Aqa A
borrowing 借款，贷款，借债 u9My.u@-*%
branch 分支，分支机构，分店 W~
(@*H
brought forward (账户余额等的)承上年，承上期，承上页 =B<>H$
budget 预算 `&2
~\o/
building 建筑物；大楼 gR}> q4b
business conditions 业务情况，经营情况 . > [d:0
business licence (企业等的)营业执照 q&OF? z7H
business relation 业务关系 Qn'Do4Le
=(:{>tO_"
