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 T:be 9 5!,
Ti
hnSb
审计词汇英汉对照 lQ+Ru8I
43 +EX.c
A joxS+P5#
ixIh
T
k&WUv 0
ability to continue as a going concern 持续经营能力 d#E(~t(^
acceptability 可接受性，可接受程度 c]GQU
acceptable level of detection risk 检查风险的可接受水平 { k
kAqJ
acceptance of engagement 接受委托 F(J\ctha
accepting the engagement for the first time 首次接受委托 h1n*WQ-
access to asset 对资产的接触 MomLda
V9Q
according to 根据，依据，依照 G%xb0%oi]%
account balance 账户余额 eLCd
Ar
account for 对……进行会计处理，核算；解释 m k#>Dpy?
accounting 会计，会计学 AmP#'U5
accounting advisory serve 会计咨询服务 =9kj?
u~
accounting firm 会计师事务所 F~tm`n8Z
accounting information 会计信息，会计资料 _`TepX R
accounting period 会计期间 9 8X!uh'
accounting policies 会计政策 t8L< x
accounting professional bodies 会计职业组织，会计职业团体 K4
i I :
accounting records 会计记录 3 %z
accounting responsibility 会计责任 FgXu1-
accounting service 会计服务 `Af{H/qiI
accounting standards 会计准则 qXXYF>Z-
Accounting Standards for Business Enterprises 企业会计准则 s]$HkSH
accounting system 会计系统 Y'tq m &}
accounting treatment 会计处理 p w0Px
accuracy 准确性，精确性 u)<Ysx8G
additional audit procedures 追加审计程序 q > Q:X3
addressee 收件人，收信人 |z.Gh1GCy
Administration of State-owned Assets (the～) 国有资产管理局 MDMtOf e|
administrative laws and regulations 行政法规 <f7?P Ad
adverse impact 不利影响，负面影响 C!oS=q K?]
adverse opinion 反对意见 6H(fk1E
advisory group 咨询组，顾问组 % 4?S Y82
agency fee 代理费，代理费用 &{X{3 6
aggregate 总计，合计为…… K<$wz/\
alternation of document and record 变造文件和记录 /X(@|tk:
alternative audit procedures 替代审计程序，备选审计程序 L~@ma(TV{K
amend 修改，修订 \hjk$Gq
amortisation 摊销 Xjs21-t%
analytical capacity 分析能力 2#>$%[
analytical procedures 分析性程序 Gg
7Wm L
annual financial statements 年度会计报表，年度财务报表 W,QnU d'N
appendix 附录，附表 xI=}z
applicable 适用的 s`$NW^']
applicable laws and regulations 适用的法规 BNAguAxWo
application systems 应用系统 08<k'Oi]
apply consistently 一贯地执行，一贯地实施 t/l! KdY$
appropriate 适当的，合适的； kvMk
:.
征用，挪用 O"_erH\nk
appropriate authorization 适当的授权 08TaFzP81
appropriateness of audit evidence 审计证据的适当性 @rnp- +kq
approval 批准，核准 \>*M Me
assertion (会计报表上的)认定；确认 4+ASw N9
assessed level of control risk 对控制风险的评估，控制风险的评估水平 A)b)ff ,
asset 资产，财产 71oFm1m{
asset restructuring 资产重组 8>C ;
>v
assignment of duties 职责的划分 8zP :*|D
assistant 助理，助理人员 :FX'[7;p
associated company 联属公司，联营公司 " #mXsp-ut
association 联合，结合；协会，社团 ( z8]FT
assumption 假设，假定 -/ (DP x
at a given date 在某一特定时日 v#Cz& j
attestation 鉴证，公证 {-xi0D/Y;
attestation service 鉴证服务 fhBO~o+K>
audit adjustment 审计调整 ?z \q Mu
audit areas 审计领域 ikEWY_1Y
audit conclusion 审计结论 =oL8d 6nI
audit effectiveness 审计效果 e5*5.AB6&
audit efficiency 审计效率 O ,F]\
audit engagement letter 审计业务约定书 W~X V
audit evidence 审计证据 nx!qCgo
audit fee 审计费 JcvHJ0X~a
audit files 审计档案 - XS+Uv
audit findings 审计中发现的事项 }m=t zHB*
audit implementation stage 审计实施阶段 4*p_s8> >
audit mark 审计标识 )@8'k]Glw.
audit materiality 审计重要性 }};j2
audit method 审计方法 l _kg3e4
audit objective 审计目标，审计目的 otmIu` h
audit of financial statements 会计报表审计，财务报表审计 4_6W s$x
audit opinion 审计意见 fP^W"y
audit period 被审计期间，被审计年度 #}[S j-Vp
audit plan 审计计划 x'E' jh%
audit planning 编制审计计划，制定审计计划，审计计划 ?6gDbE%
audit planning stage 审计计划阶段 tJ?qcT?
audit procedure 审计程序 ,XWay%8{E
audit programme 审计程序表，具体审计计划 ZI2K- z'e
audit report 审计报告 I3}HNGvU
audit report with a disclaimer of opinion 拒绝表示意见审计报告 h/0<:eZ*
audit report with a qualified opinion 有保留意见的审计报告 .c=$ bQ>^
audit report with an adverse opinion 否定意见的审计报告 >5Q^9 9V
audit report with dual dates 双重日期审计报告 bm|Jb"T0b
audit reporting stage 审计报告阶段 Xm"w,J&
audit responsibility 审计责任 E"9/Y Wv
audit results 审计结果 Ct =E;v7}
audit risk 审计风险 |0C|$2
audit sampling 审计抽样 F"B<R~
audit sampling techniques 审计抽样方法，审计抽样技术 U<ku_(2"#
audit strategies 审计策略 p" hm.=,
audit summary 审计总结，审计小结 4*N@=v
audit team 审计小组 (]zl$*k
audit test 审计测试 EO o'a
audit trail 审计轨迹 .-C+0L1 j
audit work 审计工作 )*^
OPVt
audit working paper 审计工作底稿 $4 $?M [
audited financial statement 审计会计报表，已审计财务报表 G<">/_jn
Auditing Guidelines (the～) 审计规范指南 d+YVyw.z
auditing standards 审计准则 0,vj,ic*WX
audit-oriented working paper (审计)业务类工作底稿 %9~kA5Qj
authorisation 授权 ?;AL F
authorisation of transaction 交易的授权 }2iKi(io*
availability 可获得性 75hFyh;u
B ^td!g1"<
balance 余额；差额；平衡 ]zhq.O
>2{
balance sheet 资产负债表 }6uV]V{
bank 银行 zCj*:n
bank account 银行账户，银行户头 @ }zS/LO
bank statement 银行对账单 3%vx' 1 h[
barter transaction 易货交易，以物换物交易 0M/\bE G(_
basis of audit 审计依据 UijuJ(Tle
basis of preparation (会计报表的)编制基础 y0&V$uv/
book of account 账目，账簿 ySr091Q
borrowing 借款，贷款，借债 ^huBqEs
branch 分支，分支机构，分店 5H'b4C yi`
brought forward (账户余额等的)承上年，承上期，承上页
y7;XOPm
budget 预算 >n$E e J
building 建筑物；大楼 2k p|zX
(
business conditions 业务情况，经营情况 } Yo15BN+
business licence (企业等的)营业执照 (zM+ 7tJH
business relation 业务关系 .^9/ 0.g8t
lk+=2 6>
