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 K + T`'J4
/;HytFP
审计词汇英汉对照 ]}>GUXe)^
v .r$]O
A ?\$77k
B HZGQm
* I'O_D
ability to continue as a going concern 持续经营能力 J>hl&J
acceptability 可接受性，可接受程度 aM? 7'8/
acceptable level of detection risk 检查风险的可接受水平 XZp(Po:H
acceptance of engagement 接受委托 $Ae/NwIlc
accepting the engagement for the first time 首次接受委托 K<Yh' RvTD
access to asset 对资产的接触 &??(EA3
according to 根据，依据，依照 9Od
Kh\F (
account balance 账户余额 v~ uwQ&AH
account for 对……进行会计处理，核算；解释 3w{ i5gGn
accounting 会计，会计学 s)/i_Oe$\
accounting advisory serve 会计咨询服务 &e,xN;
accounting firm 会计师事务所 >Cd%tIie*
accounting information 会计信息，会计资料 +qsdA#2
accounting period 会计期间 4 D\_[(P
accounting policies 会计政策 (CZRX 9TT1
accounting professional bodies 会计职业组织，会计职业团体 -fUz$Df/R
accounting records 会计记录 Mv4JF(,S
accounting responsibility 会计责任 J=4S\0Z*
accounting service 会计服务 V3@^bc!
accounting standards 会计准则 dhm ;
Accounting Standards for Business Enterprises 企业会计准则 8{? Oi'-|0
accounting system 会计系统 ,8$;|#d
accounting treatment 会计处理 <Y JU?G:@
accuracy 准确性，精确性 }b\d CGVr
additional audit procedures 追加审计程序 ?r'
b
Z~
addressee 收件人，收信人 )%,bog(x
Administration of State-owned Assets (the～) 国有资产管理局 !EpP-bq'*
administrative laws and regulations 行政法规 |":^ 3
adverse impact 不利影响，负面影响 -pqShDar|
adverse opinion 反对意见 m"U\;Mw?
advisory group 咨询组，顾问组 vj{h*~
agency fee 代理费，代理费用 ;Kkn7&'F
aggregate 总计，合计为…… ;2dhue
alternation of document and record 变造文件和记录 mi97$Cr 2
alternative audit procedures 替代审计程序，备选审计程序 NRoi`
IIj
amend 修改，修订 FpW{=4 y k
amortisation 摊销 p(0!TC
Bs
analytical capacity 分析能力 /}M@
@W
analytical procedures 分析性程序 I[[rVts
annual financial statements 年度会计报表，年度财务报表 lfj>]om$
appendix 附录，附表 ;Rwr5
applicable 适用的 hrcR"OZ~X
applicable laws and regulations 适用的法规 h ?p^D Po
application systems 应用系统 Y=}b/[s6;
apply consistently 一贯地执行，一贯地实施 ^lf;Lc
appropriate 适当的，合适的； [ HNGTde&
征用，挪用 e j!
C^
appropriate authorization 适当的授权 <'GI<Hc
appropriateness of audit evidence 审计证据的适当性 /1MO ]u\
approval 批准，核准 JN3Oe5yB2@
assertion (会计报表上的)认定；确认 e?Cbl'
assessed level of control risk 对控制风险的评估，控制风险的评估水平
!Rsx)
asset 资产，财产
&NGlkn
asset restructuring 资产重组 w
#1l)+
assignment of duties 职责的划分 vkBng sS
assistant 助理，助理人员 1YM04*H
associated company 联属公司，联营公司 u[d8)+VX
association 联合，结合；协会，社团
>mt<`s
assumption 假设，假定 cm7aL%D$c
at a given date 在某一特定时日 y@_4OkR@
attestation 鉴证，公证 t5eux&C
attestation service 鉴证服务 F*I{?NRN1
audit adjustment 审计调整
ze#LX4b I
audit areas 审计领域 B~~rLo: a
audit conclusion 审计结论 \" .3x
PkE
audit effectiveness 审计效果 iY*Xm, #
audit efficiency 审计效率
tb@/E
audit engagement letter 审计业务约定书 Wb*d`hzQ}
audit evidence 审计证据 'M G)noN5
audit fee 审计费 \ :" s*-
audit files 审计档案 .6.oqb
audit findings 审计中发现的事项 @~a5 2'\
audit implementation stage 审计实施阶段 -?e~S\ JH
audit mark 审计标识 N O9Jre
audit materiality 审计重要性 |0-5-.
audit method 审计方法 0V`
/oaW;
audit objective 审计目标，审计目的 /- kMzL
audit of financial statements 会计报表审计，财务报表审计 uM qo)J@s
audit opinion 审计意见 ^(&:=r.PC
audit period 被审计期间，被审计年度 U'lrdc" Q
audit plan 审计计划
eKLxNw5
audit planning 编制审计计划，制定审计计划，审计计划 //6m2a
audit planning stage 审计计划阶段 ;J?!D x
audit procedure 审计程序 cQ+V 4cW
Z
audit programme 审计程序表，具体审计计划 L {5zA5#m
audit report 审计报告 ^M?uv{354
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *M KVm)Iv
audit report with a qualified opinion 有保留意见的审计报告 .GS|H d
audit report with an adverse opinion 否定意见的审计报告 T8qG9)~3
audit report with dual dates 双重日期审计报告 IlS{>6
audit reporting stage 审计报告阶段 +F67g00 T|
audit responsibility 审计责任 D;:lw]
audit results 审计结果 _G'. VSGH
audit risk 审计风险 MK=:L
audit sampling 审计抽样 ]HC t%5
audit sampling techniques 审计抽样方法，审计抽样技术 x28B z*O
audit strategies 审计策略 Iem* 'r
audit summary 审计总结，审计小结 9 -TFyZYU
audit team 审计小组 Q$RP2&
audit test 审计测试 $'[(
DwLS
audit trail 审计轨迹 rU'&o) a^
audit work 审计工作
y)(@
audit working paper 审计工作底稿 AY *
audited financial statement 审计会计报表，已审计财务报表 :Eob"WH
Auditing Guidelines (the～) 审计规范指南 ;l?>+m@H
auditing standards 审计准则 Bpqq-_@
audit-oriented working paper (审计)业务类工作底稿 VY![Vn HsB
authorisation 授权 flmcY7ZV
authorisation of transaction 交易的授权 =#>P !
availability 可获得性 \> jK\ j
B 8I~ H1
balance 余额；差额；平衡 H[6d@m- Z
balance sheet 资产负债表 _
k>j?j-
bank 银行 &=s{ +0
bank account 银行账户，银行户头 Dc p,9"yt%
bank statement 银行对账单 RNIfw1R
barter transaction 易货交易，以物换物交易 & f!!UZMt)
basis of audit 审计依据 7f
7*id
basis of preparation (会计报表的)编制基础 9Uk9TG 5
book of account 账目，账簿 12k)E k9
borrowing 借款，贷款，借债 T>LtN
branch 分支，分支机构，分店 geT<vh Z6
brought forward (账户余额等的)承上年，承上期，承上页 %7L'2/Y2x
budget 预算 K,^b=_]
building 建筑物；大楼 ,,,5pCi\
business conditions 业务情况，经营情况 U>:p` @
business licence (企业等的)营业执照 NP|U
|zn
business relation 业务关系 az19-QIcg
,cj34W`FWq
