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 j Zkc
yx
"|1iz2L
审计词汇英汉对照 kD;pj3o&"2
2yg6hR
A 7mdd}L^h
Z
9 NU0K2S
hchG\ i
ability to continue as a going concern 持续经营能力 t>?tWSN f
acceptability 可接受性，可接受程度 p)iEwl}!j
acceptable level of detection risk 检查风险的可接受水平 ]7K2S{/o{
acceptance of engagement 接受委托 9-{=m+|b
accepting the engagement for the first time 首次接受委托 8aW El%
access to asset 对资产的接触 n }A!a
C
according to 根据，依据，依照 J=$\-
account balance 账户余额 54z.@BJhE
account for 对……进行会计处理，核算；解释 }kr?+)wB
accounting 会计，会计学 /<8y >
accounting advisory serve 会计咨询服务 &5R|{',(Y
accounting firm 会计师事务所 a= j'G]=
accounting information 会计信息，会计资料 UWKgf? _
accounting period 会计期间 RfTGTz@H
accounting policies 会计政策
YVDFcN9v
accounting professional bodies 会计职业组织，会计职业团体 =
s4(Y
accounting records 会计记录 JJ tx `@Bc
accounting responsibility 会计责任 1
rhZlmf[r
accounting service 会计服务 /o m++DxV
accounting standards 会计准则 gHstdp_3
Accounting Standards for Business Enterprises 企业会计准则 -GCo`PR?b
accounting system 会计系统 BXYH&2]Q
accounting treatment 会计处理 0Z6geBMc
accuracy 准确性，精确性 thJ~*
0^
additional audit procedures 追加审计程序 sNo8o1Hby
addressee 收件人，收信人 ]1<
GZ `
Administration of State-owned Assets (the～) 国有资产管理局 3*=0`}jMJ
administrative laws and regulations 行政法规 18Y#=uH}
adverse impact 不利影响，负面影响 gd*Gn"
adverse opinion 反对意见 mvZ# FF1,J
advisory group 咨询组，顾问组 s b;q)Rh
agency fee 代理费，代理费用 Q&I`uS=
F
aggregate 总计，合计为…… kzRJzJq uP
alternation of document and record 变造文件和记录 \|S!g
_30m
alternative audit procedures 替代审计程序，备选审计程序 ^HJ?k:u
amend 修改，修订 \\FT.e6
amortisation 摊销 /gZyl|kdy
analytical capacity 分析能力 R);Hd1G
analytical procedures 分析性程序 )|lxz lk
annual financial statements 年度会计报表，年度财务报表 ZKrLp8l\
appendix 附录，附表 'V]&X.=zC
applicable 适用的 _ 2!8,M X
applicable laws and regulations 适用的法规 ]oB~8d
application systems 应用系统 O9sEaVX
apply consistently 一贯地执行，一贯地实施 8 XB[CbO
appropriate 适当的，合适的； Q <
:RLKVT
征用，挪用 | ] *3En:
appropriate authorization 适当的授权 k9;^|Cm
k
appropriateness of audit evidence 审计证据的适当性 l&q nqmW
<
approval 批准，核准 0 6 S
R74
assertion (会计报表上的)认定；确认 fu^W# "{
assessed level of control risk 对控制风险的评估，控制风险的评估水平 1g{Pe`G,
asset 资产，财产 (jc& Fk
asset restructuring 资产重组 m [B#k$
assignment of duties 职责的划分 wu)+n\mt'
assistant 助理，助理人员 Ku75YFO,5
associated company 联属公司，联营公司 hGz_ F/
association 联合，结合；协会，社团 =n5'~1?X?
assumption 假设，假定 :u14_^
at a given date 在某一特定时日 U-I,Q+[C[^
attestation 鉴证，公证 @x}"aJgl
attestation service 鉴证服务 G@k]rw ub
audit adjustment 审计调整 -r={P _E6
audit areas 审计领域 y QW7ng7D0
audit conclusion 审计结论 -!j6&
audit effectiveness 审计效果 x=oV
!x
audit efficiency 审计效率 -&5YRfr!
audit engagement letter 审计业务约定书 KC6Cg?y^
audit evidence 审计证据 _
p-e)J$7
audit fee 审计费 +i &<`ov
audit files 审计档案 0X=F(, >9
audit findings 审计中发现的事项 e c&/a2M
audit implementation stage 审计实施阶段 |
58HPW9
audit mark 审计标识 6Wu*zY_+
audit materiality 审计重要性 UT D_rQ
audit method 审计方法 Wo 1x ZZ
audit objective 审计目标，审计目的 m2j&0z
audit of financial statements 会计报表审计，财务报表审计 /;*_[g5*i
audit opinion 审计意见 kFn/dQ4|
audit period 被审计期间，被审计年度 I=y7$+7%
audit plan 审计计划 KewW8H~tb
audit planning 编制审计计划，制定审计计划，审计计划 [ 7Lr"
audit planning stage 审计计划阶段 [e X
]x
audit procedure 审计程序 m\6/:~qWW
audit programme 审计程序表，具体审计计划 C^J<qq &
audit report 审计报告 =,6H2ew
audit report with a disclaimer of opinion 拒绝表示意见审计报告 [.gk{>
#
audit report with a qualified opinion 有保留意见的审计报告 "v8p<JfB`
audit report with an adverse opinion 否定意见的审计报告 nkW})Ly
B\
audit report with dual dates 双重日期审计报告 : ky`) F`
audit reporting stage 审计报告阶段 ?=? _32O
audit responsibility 审计责任 g #J` 7n
audit results 审计结果 }
oPO`
audit risk 审计风险 +
>Wo:kp3
audit sampling 审计抽样 'C1l
P)S5
audit sampling techniques 审计抽样方法，审计抽样技术 iW5cEI%tb
audit strategies 审计策略 &93{>caf+
audit summary 审计总结，审计小结 $DY#04Je\=
audit team 审计小组 - S'K xC
audit test 审计测试 F]\
Sk' }&
audit trail 审计轨迹 tT}b_r7h(1
audit work 审计工作 1BSd9Ydj
audit working paper 审计工作底稿 ABWn49c.
audited financial statement 审计会计报表，已审计财务报表 mUBy*.
Auditing Guidelines (the～) 审计规范指南 Er;/ zxg9p
auditing standards 审计准则 a:BW*Hy{\
audit-oriented working paper (审计)业务类工作底稿 ^A$=6=CX
authorisation 授权 {^N,=m\
authorisation of transaction 交易的授权 UA>= #
$
availability 可获得性 (` *BZ _
B fVbjU1N
balance 余额；差额；平衡 >y3FU1w5d
balance sheet 资产负债表 jI ol`WX
bank 银行 AV5={KK
bank account 银行账户，银行户头 U,Z\)+-R
bank statement 银行对账单 '` >%RZ]
barter transaction 易货交易，以物换物交易 GX>8B:]o|
basis of audit 审计依据 Q
5,zs_j
basis of preparation (会计报表的)编制基础 W$4$%r8
book of account 账目，账簿 BEDkyz;:
borrowing 借款，贷款，借债 scg&"s
branch 分支，分支机构，分店 #l=yD]t PU
brought forward (账户余额等的)承上年，承上期，承上页 CX|W$b)%
budget 预算 `YNzcn0x
building 建筑物；大楼 D=e*rrL7a
business conditions 业务情况，经营情况 )bUnk +_
business licence (企业等的)营业执照 d_ 9 C m@
business relation 业务关系 gv*b`cl
rzf Lp
