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 _}']h^@ Z
gGA5xkA
审计词汇英汉对照 h<?I?ZR0$
cw~G H
A wT;;B=u}G
a04S&ez
j
9S'\& mR l
ability to continue as a going concern 持续经营能力 Ly , ];
acceptability 可接受性，可接受程度 ?H!&4o
acceptable level of detection risk 检查风险的可接受水平 M _75bU
acceptance of engagement 接受委托 .1J`>T?=Q
accepting the engagement for the first time 首次接受委托 S*3$1BTl
access to asset 对资产的接触 @N> rOA
according to 根据，依据，依照 R~ TG5^(
account balance 账户余额 A C fhy[,
account for 对……进行会计处理，核算；解释 ao2o!-?!t
accounting 会计，会计学 aOoWB^;6
accounting advisory serve 会计咨询服务 biffBC:q
accounting firm 会计师事务所 }!s$
/ Kn
accounting information 会计信息，会计资料 Z,Xi vU &
accounting period 会计期间 Cd p_niF
accounting policies 会计政策 +{)V%"{u:
accounting professional bodies 会计职业组织，会计职业团体 .&^M
Z8
accounting records 会计记录 {=R
v
FA
accounting responsibility 会计责任 X/Fip 0i
accounting service 会计服务 =PL y^%
accounting standards 会计准则 MD> E0p)
Accounting Standards for Business Enterprises 企业会计准则 r H jR 4q
accounting system 会计系统 zCwb>v
accounting treatment 会计处理 9@Z++J.^y
accuracy 准确性，精确性 X)9|ZF2`
additional audit procedures 追加审计程序 dwzk+@]8
addressee 收件人，收信人 u8y('\(
Administration of State-owned Assets (the～) 国有资产管理局 D{[i_ K
administrative laws and regulations 行政法规 9x8Ai
adverse impact 不利影响，负面影响 F2 0%r 0
adverse opinion 反对意见 @
eP[*Q
advisory group 咨询组，顾问组 iqXsD gkr
agency fee 代理费，代理费用 63i&e/pv
aggregate 总计，合计为…… u`*$EP-%
alternation of document and record 变造文件和记录 ><6g-+*k
alternative audit procedures 替代审计程序，备选审计程序 5M3)7
amend 修改，修订 z
fml^N
amortisation 摊销 6XeqK*r*
analytical capacity 分析能力 R ta_\Aj!
analytical procedures 分析性程序 #M[C q= 2
annual financial statements 年度会计报表，年度财务报表 N9 f; X{
appendix 附录，附表 Y:'c<k
applicable 适用的 &gm/@ _
applicable laws and regulations 适用的法规 "r{
^Y??
application systems 应用系统 UZc{ Av
apply consistently 一贯地执行，一贯地实施 rf&nTDaWI
appropriate 适当的，合适的； jin
?;v
征用，挪用 `jDmbD
+=
appropriate authorization 适当的授权 <,T #* fg
appropriateness of audit evidence 审计证据的适当性 FC8=
ru
approval 批准，核准 sWLH"'Z
assertion (会计报表上的)认定；确认 kca Y
assessed level of control risk 对控制风险的评估，控制风险的评估水平 &\r_g!Mh
asset 资产，财产 YH!` uU(Lh
asset restructuring 资产重组 l)1ySX&BU
assignment of duties 职责的划分 v|>'m#Ln2
assistant 助理，助理人员 MWc {7,
associated company 联属公司，联营公司 &4L+[M{J@4
association 联合，结合；协会，社团 h"Q&E'0d
assumption 假设，假定 HR k^KB
at a given date 在某一特定时日 rMUQh~a/
attestation 鉴证，公证 Wuji'sxTs
attestation service 鉴证服务 |<7nf7 5c}
audit adjustment 审计调整 ( e(<4-&
audit areas 审计领域 &$NVEmW-J
audit conclusion 审计结论 9hs7B!3pc>
audit effectiveness 审计效果 zd [cp@
audit efficiency 审计效率 /E6 T t
audit engagement letter 审计业务约定书 *W<g%j-
a
audit evidence 审计证据
u:4?$%r B
audit fee 审计费 }Rq- IRa'
audit files 审计档案 .gHL(*1P
audit findings 审计中发现的事项 Ibl==Irk
audit implementation stage 审计实施阶段 5 % aT
audit mark 审计标识 N+ R /ti
audit materiality 审计重要性 YJrZ
audit method 审计方法 *,__\/U98
audit objective 审计目标，审计目的 utwqP~
audit of financial statements 会计报表审计，财务报表审计 )c<5:c
audit opinion 审计意见 qd VExO&
audit period 被审计期间，被审计年度 *
Y
Y:JLe
audit plan 审计计划 .:s**UiDR
audit planning 编制审计计划，制定审计计划，审计计划 Eq/%k $6#1
audit planning stage 审计计划阶段 =u`^QE
audit procedure 审计程序 7":0CU% %
audit programme 审计程序表，具体审计计划 =zW. ~(c{
audit report 审计报告 |"a%S,I'
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;H8A
"$%n~
audit report with a qualified opinion 有保留意见的审计报告 MA:8g D
audit report with an adverse opinion 否定意见的审计报告 [ &FWR
audit report with dual dates 双重日期审计报告 qu/59D
audit reporting stage 审计报告阶段 xlaBOK a%
audit responsibility 审计责任 D8Vb@5MW
audit results 审计结果 8>K2[cPD
audit risk 审计风险 4E& 3{hnp
audit sampling 审计抽样 bKH8/*Yk
audit sampling techniques 审计抽样方法，审计抽样技术 _nj?au(@`Y
audit strategies 审计策略 N5[fw z
w
audit summary 审计总结，审计小结 v
~%6!Tr
audit team 审计小组 ';!02=-@
audit test 审计测试 '4qi^$|\
audit trail 审计轨迹 52#@.Qa
audit work 审计工作 yeNC-U<
audit working paper 审计工作底稿 O<h`[1eUjS
audited financial statement 审计会计报表，已审计财务报表 5f BW#6N/
Auditing Guidelines (the～) 审计规范指南 S\jN:o#b
auditing standards 审计准则 &sQtS
audit-oriented working paper (审计)业务类工作底稿 `+QrgtcEy4
authorisation 授权 ]E)gMf
authorisation of transaction 交易的授权 '&}B "1
availability 可获得性 @[S\ FjI
B PTvP;
balance 余额；差额；平衡 8P' >%G<m
balance sheet 资产负债表 =`rESb[
bank 银行 #3 u;Ox
bank account 银行账户，银行户头 )vk$]< $
bank statement 银行对账单 4>Q 6!"
barter transaction 易货交易，以物换物交易 7@ Qz
basis of audit 审计依据 fF8g3|p:
basis of preparation (会计报表的)编制基础 mOyBSOad4
book of account 账目，账簿 p9 |r y+t
borrowing 借款，贷款，借债 kf$0}T `
branch 分支，分支机构，分店 t{K1 ht$[:
brought forward (账户余额等的)承上年，承上期，承上页 ] #[ R^t
budget 预算 ;^FV
building 建筑物；大楼 :nw4K(:f
business conditions 业务情况，经营情况 %c(':vI#
business licence (企业等的)营业执照 b07 MTDFH7
business relation 业务关系 6 9 ,;=
BaTE59W
