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 26('V `N
~$y#(YbH
审计词汇英汉对照 n7`.<*:
#cp$lt
Y
A <M =W)2D7
WRLu 3nBx
FM;;x(sg
ability to continue as a going concern 持续经营能力 Q8DQ .C
acceptability 可接受性，可接受程度 xd
bu|fC
acceptable level of detection risk 检查风险的可接受水平 \K_!d]I {
acceptance of engagement 接受委托 1v[#::Bs
accepting the engagement for the first time 首次接受委托 b]so9aCz
access to asset 对资产的接触 % b>y
according to 根据，依据，依照 9sO{1rF
account balance 账户余额 `3>)BV<P
account for 对……进行会计处理，核算；解释 @0/@p"j
accounting 会计，会计学 qs8K jG@
accounting advisory serve 会计咨询服务 of[|b{Ze4~
accounting firm 会计师事务所 W"}*Q -8W
accounting information 会计信息，会计资料 *]>OCGsr
accounting period 会计期间 n_xQSVI0F
accounting policies 会计政策 :hl}Z n~jt
accounting professional bodies 会计职业组织，会计职业团体 fbx;-He!
accounting records 会计记录 G"UH4n[1ur
accounting responsibility 会计责任 Tm~#wL
+r
accounting service 会计服务 `>K k;`
accounting standards 会计准则 0R %uVJG
Accounting Standards for Business Enterprises 企业会计准则 b b Pd&7
accounting system 会计系统 ;ijfI
accounting treatment 会计处理 bcx{_&1p
accuracy 准确性，精确性 %BYlbEx
additional audit procedures 追加审计程序 `aWwF}
+Y
addressee 收件人，收信人 iqv\ag
Administration of State-owned Assets (the～) 国有资产管理局 82 @; .%
administrative laws and regulations 行政法规 n]ppO
U|[
adverse impact 不利影响，负面影响 $
O]E$S${
adverse opinion 反对意见 #35S7G^ @`
advisory group 咨询组，顾问组 $RFu
m'`5
agency fee 代理费，代理费用 GE3U0w6WbK
aggregate 总计，合计为…… cwW~ *90#
alternation of document and record 变造文件和记录 ?BWvF]
p5/
alternative audit procedures 替代审计程序，备选审计程序 ;~1/eF
amend 修改，修订 I3E8vi%B.
amortisation 摊销 hDkqEkq1R
analytical capacity 分析能力 '`goy%Wd
analytical procedures 分析性程序 @Qsg.9N3K
annual financial statements 年度会计报表，年度财务报表 Y ,pS/
appendix 附录，附表 e[ k;SSs
applicable 适用的 zH\;pmWiN9
applicable laws and regulations 适用的法规 [ q+ 39
application systems 应用系统 0R^(rE"2#
apply consistently 一贯地执行，一贯地实施 v,.n/@s|X
appropriate 适当的，合适的； I\4 `90uBN
征用，挪用 HOQ
_T4
appropriate authorization 适当的授权 vM3|Ti>a'
appropriateness of audit evidence 审计证据的适当性 Ynh4oWU p
approval 批准，核准 WO*WAP)n
assertion (会计报表上的)认定；确认 #]\G*>{
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ?28GQyk4
asset 资产，财产 .L TFa.jxA
asset restructuring 资产重组 Ug' nr
assignment of duties 职责的划分 LAVt/TcZS|
assistant 助理，助理人员 b
yreleWo
associated company 联属公司，联营公司 E~
O>m8hF
association 联合，结合；协会，社团
x
g5@;p
assumption 假设，假定 #&8pp8wd,}
at a given date 在某一特定时日 E,?aB
Rxy
attestation 鉴证，公证 E#V-F- @2
attestation service 鉴证服务 SFPIr0 u
audit adjustment 审计调整 j 8A R#
audit areas 审计领域 X1z0'gvh
audit conclusion 审计结论 9M~$W- 5
audit effectiveness 审计效果 G@I_6c E
audit efficiency 审计效率
wm`"yNbD
audit engagement letter 审计业务约定书 o?hw2-mH
audit evidence 审计证据 2uR4~XjF
audit fee 审计费 3LnyQ
audit files 审计档案 /Ta0}Y(y
audit findings 审计中发现的事项 Ecl 7=-y
audit implementation stage 审计实施阶段 kX .1# %Ex
audit mark 审计标识 j\L$dPZ
audit materiality 审计重要性 W oG
audit method 审计方法 l#f]KLv4N_
audit objective 审计目标，审计目的 5Fm? ,^
audit of financial statements 会计报表审计，财务报表审计 "uER a(i
audit opinion 审计意见 ` e;Sjf <
audit period 被审计期间，被审计年度 ;}9Ws6#XQs
audit plan 审计计划 5+"8q#X$
audit planning 编制审计计划，制定审计计划，审计计划 _q4d gi z
audit planning stage 审计计划阶段 mb6? $1j
audit procedure 审计程序 w3|.4h S
audit programme 审计程序表，具体审计计划 q'-l;
V|
audit report 审计报告
X10TZ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 1`J
N
audit report with a qualified opinion 有保留意见的审计报告 NbMH@6%E
audit report with an adverse opinion 否定意见的审计报告 X_S]8Aa
audit report with dual dates 双重日期审计报告 s+G9L)b'
audit reporting stage 审计报告阶段 @%8 5k/(
audit responsibility 审计责任 X?xm1|\
audit results 审计结果 bN %MT#X
audit risk 审计风险 ; 8Q?`=a
audit sampling 审计抽样 Vx8.FNJh
audit sampling techniques 审计抽样方法，审计抽样技术 m64\@
[
audit strategies 审计策略 WSc cR
audit summary 审计总结，审计小结 uXa}<=O
audit team 审计小组 _^$b$4)
audit test 审计测试 d"uM7PMs7x
audit trail 审计轨迹 hU vH
t+d
audit work 审计工作 #yOY&W: N
audit working paper 审计工作底稿 *"L:"i `*$
audited financial statement 审计会计报表，已审计财务报表 cDol
o1*
Auditing Guidelines (the～) 审计规范指南 yAkN2
auditing standards 审计准则 %Ne>'252y
audit-oriented working paper (审计)业务类工作底稿 6>7LFV1tvy
authorisation 授权 A^7Zy79
authorisation of transaction 交易的授权 j-E>* N}-_
availability 可获得性 4nXS 9RiF2
B f3|=T8"t
balance 余额；差额；平衡 2;7GgO~
balance sheet 资产负债表 I 9&<:`
bank 银行 } +Z;zm@/6
bank account 银行账户，银行户头 QZP;k!"w
bank statement 银行对账单 U .jMK{
barter transaction 易货交易，以物换物交易 dL"i\5#%A
basis of audit 审计依据 3+PM_c)Y
basis of preparation (会计报表的)编制基础 }eK*)
book of account 账目，账簿 9jBr868
borrowing 借款，贷款，借债 ~&|i' f[
branch 分支，分支机构，分店 @}RyW&1Z
brought forward (账户余额等的)承上年，承上期，承上页 HYa!$P3}[
budget 预算 I#e *,#'S
building 建筑物；大楼 9Dkgu ^`
business conditions 业务情况，经营情况 0kEq|k9
business licence (企业等的)营业执照 O/@
[VPf
business relation 业务关系 (G'ddZAJV
nXW1 :
