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 E U#^7
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审计词汇英汉对照
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ability to continue as a going concern 持续经营能力 eMzk3eOJ
acceptability 可接受性，可接受程度 I/N *gy?*
acceptable level of detection risk 检查风险的可接受水平 X
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acceptance of engagement 接受委托 i
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accepting the engagement for the first time 首次接受委托 Hn:Crl y#
access to asset 对资产的接触 6eCCmIdaM
according to 根据，依据，依照 k?}Zg*
account balance 账户余额 wL[
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account for 对……进行会计处理，核算；解释 `D9$v(Ztr
accounting 会计，会计学 j<$2hiI/?&
accounting advisory serve 会计咨询服务 2an f$^[
accounting firm 会计师事务所 h+
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accounting information 会计信息，会计资料 !R$`
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accounting period 会计期间 ,r} 6iFu
accounting policies 会计政策 v:#tWEbo-
accounting professional bodies 会计职业组织，会计职业团体 Bw.i}3UT6
accounting records 会计记录 :6dxtl/{b:
accounting responsibility 会计责任 ?7A>+EY
accounting service 会计服务 X>^fEQq"
accounting standards 会计准则 =~
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Accounting Standards for Business Enterprises 企业会计准则 a'T;x`b8U,
accounting system 会计系统 dN6?c'iN?2
accounting treatment 会计处理 wC*X4 '
accuracy 准确性，精确性 D_
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additional audit procedures 追加审计程序 '%;m?t% q
addressee 收件人，收信人 1~gCtBRM
Administration of State-owned Assets (the～) 国有资产管理局 &,/ S`ke=
administrative laws and regulations 行政法规 P<-
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adverse impact 不利影响，负面影响 !u hT
adverse opinion 反对意见 c@Is2
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advisory group 咨询组，顾问组 (k P9hcV
agency fee 代理费，代理费用 HZOMlOZ
aggregate 总计，合计为…… p<%d2 @lp
alternation of document and record 变造文件和记录 4ppz, L,4
alternative audit procedures 替代审计程序，备选审计程序 {RPI]DcO/
amend 修改，修订 "M0z(N kH
amortisation 摊销 ~6gPS
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analytical capacity 分析能力 L},_.$I?
analytical procedures 分析性程序 3' 'me
annual financial statements 年度会计报表，年度财务报表 &&%H %9
appendix 附录，附表 XP}<N&j
applicable 适用的 +|f@^-
applicable laws and regulations 适用的法规 iDD$pd,e\
application systems 应用系统 fV ~~J2IK
apply consistently 一贯地执行，一贯地实施 yk J>*z
appropriate 适当的，合适的； +,l-Nz
征用，挪用 ]###w;
appropriate authorization 适当的授权 ^f@=
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appropriateness of audit evidence 审计证据的适当性 BLFdHB.$T
approval 批准，核准 ,)io5nZF
assertion (会计报表上的)认定；确认 d_ CT $
assessed level of control risk 对控制风险的评估，控制风险的评估水平 V~#tuv
asset 资产，财产 _dU\JD
asset restructuring 资产重组 p}P-6&k,U
assignment of duties 职责的划分 {[F A #
assistant 助理，助理人员 sq]F;=[5
associated company 联属公司，联营公司 c " ,*h
association 联合，结合；协会，社团 m+ 9#5a-
assumption 假设，假定 SWLo|)@[/
at a given date 在某一特定时日 .]Z"C&"N]
attestation 鉴证，公证 5R7DDJ k
attestation service 鉴证服务 (' ~ LMu_
audit adjustment 审计调整 @nf`Gw ;
audit areas 审计领域 HT@=evV
audit conclusion 审计结论 $ Q0n
audit effectiveness 审计效果 Va8&Z
audit efficiency 审计效率 QL* IiFR
audit engagement letter 审计业务约定书 t,' <gI
audit evidence 审计证据 >sbu<|]a
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audit fee 审计费
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audit files 审计档案 'q.! |G2U
audit findings 审计中发现的事项 \NC3'G:Ii
audit implementation stage 审计实施阶段 u:EiwRW
audit mark 审计标识 ^Dx&|UwiZa
audit materiality 审计重要性 w
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audit method 审计方法 >d6| ^h'0
audit objective 审计目标，审计目的 adw2x pj
audit of financial statements 会计报表审计，财务报表审计 Zc2PepIg
audit opinion 审计意见 M3AXe]<eC1
audit period 被审计期间，被审计年度 45oR=A t n
audit plan 审计计划 W!<U85-#S
audit planning 编制审计计划，制定审计计划，审计计划 &{i{XcqH'
audit planning stage 审计计划阶段 0$nj MnB2l
audit procedure 审计程序 KlqY@Xt
audit programme 审计程序表，具体审计计划 =">NQ)98u
audit report 审计报告 }\LQ3y"[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1eKT^bgM
audit report with a qualified opinion 有保留意见的审计报告 svSV G:48
audit report with an adverse opinion 否定意见的审计报告 .^g p?
audit report with dual dates 双重日期审计报告 7o4\oRGV
audit reporting stage 审计报告阶段 3a|\dav%
audit responsibility 审计责任 4I7>f]=)
audit results 审计结果 nP$9CA
audit risk 审计风险 M(fTKs
audit sampling 审计抽样 HTtnXBJ)*H
audit sampling techniques 审计抽样方法，审计抽样技术 ` {Ul!
audit strategies 审计策略 Cyp'?N
audit summary 审计总结，审计小结 7 d vnupLh
audit team 审计小组 yHGADH0B
audit test 审计测试 P* o9a
audit trail 审计轨迹 t^L] /$q
audit work 审计工作 q*KAk{kR(v
audit working paper 审计工作底稿 n*$ g]G$
audited financial statement 审计会计报表，已审计财务报表 He)%S]RLk
Auditing Guidelines (the～) 审计规范指南 BuwY3F\-O
auditing standards 审计准则 4m)n+ll
audit-oriented working paper (审计)业务类工作底稿 w(rE`IgW
authorisation 授权 u&NV,6Fj2[
authorisation of transaction 交易的授权 B1STG L`nK
availability 可获得性 he4 (hX^
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balance 余额；差额；平衡 D]}G.
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balance sheet 资产负债表 {8OCXus3m
bank 银行 Lv%x81]K
bank account 银行账户，银行户头 $C\BcKlmv
bank statement 银行对账单 Q;u pau
barter transaction 易货交易，以物换物交易 MJvp6n
basis of audit 审计依据 & NWEqBz*2
basis of preparation (会计报表的)编制基础 nK,w]{<wG!
book of account 账目，账簿 Ned."e
borrowing 借款，贷款，借债 =}*0-\QG
branch 分支，分支机构，分店 Uv.)?YeGh
brought forward (账户余额等的)承上年，承上期，承上页 O CU
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budget 预算 ?EL zj
building 建筑物；大楼 G?ZXWu.
business conditions 业务情况，经营情况 J *yg&
business licence (企业等的)营业执照 (?c-iKGc
business relation 业务关系 OH88 n69
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