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 >
dJvl |
+_8*;k@F'
审计词汇英汉对照 FuNc#n>
nQc ]f*
A VP$ `.y
_u^ S[
;a/Gs^W
ability to continue as a going concern 持续经营能力 n lsQf 3
acceptability 可接受性，可接受程度 `0tzQ>ZQq
acceptable level of detection risk 检查风险的可接受水平 +2kJuoj:
acceptance of engagement 接受委托 o;XzJ#P
accepting the engagement for the first time 首次接受委托 pJ6Z/ 3]
access to asset 对资产的接触 m<>3GF,5bP
according to 根据，依据，依照
;zD1#dD
account balance 账户余额 j*m7&wOE
account for 对……进行会计处理，核算；解释 K .cMuh
accounting 会计，会计学 7m6@]S6
accounting advisory serve 会计咨询服务 nf5Ld"|%9
accounting firm 会计师事务所 k0{5)Su"xr
accounting information 会计信息，会计资料 uL^ Qtmm>M
accounting period 会计期间 ^+zF;Q'
accounting policies 会计政策 0x Vue[ep
accounting professional bodies 会计职业组织，会计职业团体 V:rq}F}
accounting records 会计记录 yz}Agc4.I
accounting responsibility 会计责任 !M&L<0b:7e
accounting service 会计服务 O|J`M2r
accounting standards 会计准则 dnVl;L8L3
Accounting Standards for Business Enterprises 企业会计准则 0/ d+26lR
accounting system 会计系统 RLN>*X
accounting treatment 会计处理 EKsL0;FV
accuracy 准确性，精确性 Kc+;"4/#q
additional audit procedures 追加审计程序 k&4@$;Ap
addressee 收件人，收信人 >-YPCW
Administration of State-owned Assets (the～) 国有资产管理局 i
N0gvjZ
administrative laws and regulations 行政法规
h&\%~LO.
adverse impact 不利影响，负面影响 ~ y%8uHL:
adverse opinion 反对意见 ;7"}
I
advisory group 咨询组，顾问组 0w V!mC
agency fee 代理费，代理费用 Paz
yY
aggregate 总计，合计为…… q1sK:)Hu+
alternation of document and record 变造文件和记录 )A9K9pZj
alternative audit procedures 替代审计程序，备选审计程序 [?m DTD8zU
amend 修改，修订 XJ~_FiB
amortisation 摊销 s5T$>+
a
analytical capacity 分析能力 >s}b q#x
analytical procedures 分析性程序 Ml` f+$
annual financial statements 年度会计报表，年度财务报表 je1f\ N45
appendix 附录，附表 o0b}: `
applicable 适用的 >cEc##:5
applicable laws and regulations 适用的法规 7u]0 dHj
application systems 应用系统 8 ;YeEW 5
apply consistently 一贯地执行，一贯地实施 e Oa:%{Kj
appropriate 适当的，合适的； [
$_d|Z
征用，挪用 |'WaBy1
appropriate authorization 适当的授权 "Zd4e2>{M\
appropriateness of audit evidence 审计证据的适当性 T_b k%
approval 批准，核准 K^bzZa+a
assertion (会计报表上的)认定；确认 _4iTP$7[
assessed level of control risk 对控制风险的评估，控制风险的评估水平 bE
_=L=NG
asset 资产，财产 (3`Q`o;
asset restructuring 资产重组 &o$E1;og
assignment of duties 职责的划分 'awL!P--
assistant 助理，助理人员 d?(#NP# ;
associated company 联属公司，联营公司 Q6Z%T.1
association 联合，结合；协会，社团
* r Y6
assumption 假设，假定 O7|0t\)
at a given date 在某一特定时日 4Y5Q>2D}
attestation 鉴证，公证 K2,oP )0.Y
attestation service 鉴证服务 Mp*")N,
audit adjustment 审计调整 m`! C|?hu
audit areas 审计领域 _V6jn~N
audit conclusion 审计结论 6 ]^;
s1!
audit effectiveness 审计效果 h(!x&kZq.
audit efficiency 审计效率 z5-vx `
audit engagement letter 审计业务约定书 y#8|
@?
audit evidence 审计证据 WmTSxneo
audit fee 审计费 yC ZV:R;
audit files 审计档案 xoI;s}*E
audit findings 审计中发现的事项 6r/NdI
audit implementation stage 审计实施阶段 pOQ'k>!
audit mark 审计标识 9,=3D2x&
audit materiality 审计重要性 0qXd?z $
audit method 审计方法 v#
ab2
audit objective 审计目标，审计目的 WbC| 2!
audit of financial statements 会计报表审计，财务报表审计 v;" [1w}
audit opinion 审计意见 {s!DRc]ln
audit period 被审计期间，被审计年度 tbD>A6&VM}
audit plan 审计计划 R'f|1mt
audit planning 编制审计计划，制定审计计划，审计计划 $},Y)" mI
audit planning stage 审计计划阶段 wvsKn YKX
audit procedure 审计程序 iEr Y2~?
audit programme 审计程序表，具体审计计划 u5^fiw]C
audit report 审计报告 A\Rkt
;:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _#xS1sD
audit report with a qualified opinion 有保留意见的审计报告 v'0A$`w`
audit report with an adverse opinion 否定意见的审计报告 4]O{Nko)
audit report with dual dates 双重日期审计报告 )p'
ZSXb
audit reporting stage 审计报告阶段 ~F?s\kp6
audit responsibility 审计责任 MjCD;I:C.
audit results 审计结果 d{2+>
>d
audit risk 审计风险 o@j]yA.5)
audit sampling 审计抽样 YG ,
audit sampling techniques 审计抽样方法，审计抽样技术 |SC^H56+
audit strategies 审计策略 =jIB5".
audit summary 审计总结，审计小结 pMM,ox"
audit team 审计小组
,R/HT@
audit test 审计测试 Xwy0dXko
audit trail 审计轨迹 E> f+ E8?
audit work 审计工作 ?{l}35Q
.@
audit working paper 审计工作底稿 WGFp<R
audited financial statement 审计会计报表，已审计财务报表 W]MKc&R
Auditing Guidelines (the～) 审计规范指南 -C]RFlV
auditing standards 审计准则 8 hx4N
audit-oriented working paper (审计)业务类工作底稿 fH? e9E4l
authorisation 授权 Pn|A>.)z
authorisation of transaction 交易的授权 4eTfb
availability 可获得性 $j*%}x~[
B S 4uX utd
balance 余额；差额；平衡 /tI8JXcUK
balance sheet 资产负债表 IiTV*azVh
bank 银行 (hej
3;W
bank account 银行账户，银行户头 C o v,#j j
bank statement 银行对账单 *4#)or
barter transaction 易货交易，以物换物交易 (`PgvBL:
basis of audit 审计依据 4b]/2H
basis of preparation (会计报表的)编制基础 $,$bZV
book of account 账目，账簿 A g =>F5
borrowing 借款，贷款，借债 s<VN
W
branch 分支，分支机构，分店 `s93P^%
brought forward (账户余额等的)承上年，承上期，承上页 0zfh:O
budget 预算 rZ`ob x \S
building 建筑物；大楼 gSQq
business conditions 业务情况，经营情况 _7r<RZ
business licence (企业等的)营业执照 9 }^nozR,I
business relation 业务关系 KDr?< "2L
nNJU@<|
{*
