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 2 xE+"?0
tkIpeL[d
审计词汇英汉对照
4s@oj
QnJd}(yN
A f 7_V ]
r }S>t~p:
~'#yH#o
ability to continue as a going concern 持续经营能力 |=u
}1G?
acceptability 可接受性，可接受程度 mI> =S
acceptable level of detection risk 检查风险的可接受水平 [,y Yr
acceptance of engagement 接受委托 2rG
g
accepting the engagement for the first time 首次接受委托 % ` \}#
access to asset 对资产的接触 1j_
6Sw(
according to 根据，依据，依照 ooA%/
account balance 账户余额 a7U `/*
account for 对……进行会计处理，核算；解释 'O^<i`8U]
accounting 会计，会计学 Xmny(j)g
accounting advisory serve 会计咨询服务 IkP; i_|
accounting firm 会计师事务所 6s.>5}M!
accounting information 会计信息，会计资料 U[O7}Nsb"
accounting period 会计期间 C2;Hugm4
accounting policies 会计政策 IY,n7x0d
accounting professional bodies 会计职业组织，会计职业团体 wiP )"g.t
accounting records 会计记录 \o
}=ob
accounting responsibility 会计责任 ,p' ;Xg6ez
accounting service 会计服务 GZ 1c~uAu
accounting standards 会计准则
frRO?
Accounting Standards for Business Enterprises 企业会计准则 " ?=$(7uc
accounting system 会计系统 .+A2\F.^
accounting treatment 会计处理
myOdf'=
accuracy 准确性，精确性 /l` "
@
additional audit procedures 追加审计程序 Mi<l ;ZP
addressee 收件人，收信人 SG@E*yT1
Administration of State-owned Assets (the～) 国有资产管理局 R ~? 9 +
administrative laws and regulations 行政法规 VQ7A"&hh
adverse impact 不利影响，负面影响 Yln[ZmK9g
adverse opinion 反对意见 e ~ %=H 0n
advisory group 咨询组，顾问组 ePo :::
agency fee 代理费，代理费用 : h8-y&;
aggregate 总计，合计为…… [:M Fx6
alternation of document and record 变造文件和记录 EkpM'j=
alternative audit procedures 替代审计程序，备选审计程序 PiJ >gD x
amend 修改，修订 r7+Ytr
amortisation 摊销 9jI5bi)
analytical capacity 分析能力 HhB& vi
analytical procedures 分析性程序 R4%
}IT^%P
annual financial statements 年度会计报表，年度财务报表 6KE?@3;Om
appendix 附录，附表 , Y^GQ`~#
applicable 适用的 Hto+spW
applicable laws and regulations 适用的法规 VXO.S)v2J
application systems 应用系统 $u c mE
apply consistently 一贯地执行，一贯地实施 |xFSGrC
appropriate 适当的，合适的； Y P`/dX"4
征用，挪用 5ajd$t
appropriate authorization 适当的授权 c7@[RG !
appropriateness of audit evidence 审计证据的适当性 dO!B=/
approval 批准，核准 ]$)U~)T
iW
assertion (会计报表上的)认定；确认 8, L)=3m-
assessed level of control risk 对控制风险的评估，控制风险的评估水平 TFO4jjiC"
asset 资产，财产 h\/ T b8
asset restructuring 资产重组 85rj M#~
assignment of duties 职责的划分 : ~Ppv5W.
assistant 助理，助理人员 TG 6E^3a P
associated company 联属公司，联营公司 o&RNpP*
association 联合，结合；协会，社团 @ r/f
assumption 假设，假定 ~=t K17i
at a given date 在某一特定时日 YhO-ecN
attestation 鉴证，公证 @a}\]REn
attestation service 鉴证服务 &~"e["gF=
audit adjustment 审计调整 nEgYypwr
audit areas 审计领域 _i2guhRs*Q
audit conclusion 审计结论 }K|40oO 5
audit effectiveness 审计效果 |3C5"R3ZGO
audit efficiency 审计效率 FvVM}l'
audit engagement letter 审计业务约定书
j>)yV@g/
audit evidence 审计证据 C/ENJ&
audit fee 审计费 y Dw#V`Y^M
audit files 审计档案 s
>7(S%#N
audit findings 审计中发现的事项 |W*i' E
audit implementation stage 审计实施阶段 5O C{_-
audit mark 审计标识 <x h";seL
audit materiality 审计重要性 c
^7QiTt_
audit method 审计方法 64l(ru<
audit objective 审计目标，审计目的 A Eo
audit of financial statements 会计报表审计，财务报表审计 [&+5E1%L
audit opinion 审计意见 MNoc
XK
audit period 被审计期间，被审计年度 tr<0NV62>
audit plan 审计计划 @i(;}rx
audit planning 编制审计计划，制定审计计划，审计计划 -J^t#R^$`
audit planning stage 审计计划阶段 qsHjqK@(
audit procedure 审计程序 l~ZIv
audit programme 审计程序表，具体审计计划 Fjw+D1q.
audit report 审计报告 jfjT::f>l
audit report with a disclaimer of opinion 拒绝表示意见审计报告 e VRjU
audit report with a qualified opinion 有保留意见的审计报告 vJsx_ i\i
audit report with an adverse opinion 否定意见的审计报告 wY*tq{7
audit report with dual dates 双重日期审计报告 _$m1?DZ
audit reporting stage 审计报告阶段 .$ -GGvN]
audit responsibility 审计责任 I2)#."=E w
audit results 审计结果 I5#zo, 9
audit risk 审计风险 dCO)"]
audit sampling 审计抽样 sW0<f& 3
audit sampling techniques 审计抽样方法，审计抽样技术 ;mSJZYnT
audit strategies 审计策略
N _|tw
audit summary 审计总结，审计小结 5^Ps(8VbS
audit team 审计小组 J'@`+veE
audit test 审计测试 Qn`Fq,uvL
audit trail 审计轨迹 H",q-.!
audit work 审计工作 ?U(`x6\:
audit working paper 审计工作底稿 TSUT3'&~p
audited financial statement 审计会计报表，已审计财务报表 c3C<P
Auditing Guidelines (the～) 审计规范指南 n0opb [ ?
auditing standards 审计准则 k/ hNap'0
audit-oriented working paper (审计)业务类工作底稿 (}MN16!
authorisation 授权 m!Fx#
authorisation of transaction 交易的授权 !c;BO Cqa
availability 可获得性 |WsB 0R
B 15CKcM6
balance 余额；差额；平衡 lR0W DJv
balance sheet 资产负债表 u9D#5NvGs
bank 银行 /7uA f{
bank account 银行账户，银行户头 V2IurDE
bank statement 银行对账单 O^sOv!!RH/
barter transaction 易货交易，以物换物交易 |%12Vr]J
basis of audit 审计依据 aLO'.5
~^
basis of preparation (会计报表的)编制基础 dr]Pns9
book of account 账目，账簿 @Q%<~b[y
borrowing 借款，贷款，借债 >M^4p
branch 分支，分支机构，分店 */y (~O6
brought forward (账户余额等的)承上年，承上期，承上页 M7\yEi"*
budget 预算 !+T29QYK8
building 建筑物；大楼 hv#|dI=kZR
business conditions 业务情况，经营情况 I3d!!L2ma
business licence (企业等的)营业执照 @h!nVf%fe
business relation 业务关系 F wqaWEk
;l
c/FV[/
