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 {{+woL'C
Eq82?+9
审计词汇英汉对照 VYAz0H1-_
.CAcG"42
A ^1jZwP;5eW
]ff5MY 36
Dxx`<=&g
ability to continue as a going concern 持续经营能力 7 eP3pg#
acceptability 可接受性，可接受程度 0'nY
acceptable level of detection risk 检查风险的可接受水平 H]a@"gO
acceptance of engagement 接受委托 bKb}VP
accepting the engagement for the first time 首次接受委托 .KX LWH
access to asset 对资产的接触 +} -Ecr
according to 根据，依据，依照 q s
0'}>
account balance 账户余额 ! Bqmw
account for 对……进行会计处理，核算；解释 3w!,@=.q
accounting 会计，会计学 ]R7zv cu&
accounting advisory serve 会计咨询服务 n| [RXpAp3
accounting firm 会计师事务所 7w8I6
accounting information 会计信息，会计资料 9?i~4&EY
accounting period 会计期间
d 2=Z=udd
accounting policies 会计政策 =3R5m>6!/
accounting professional bodies 会计职业组织，会计职业团体 q#|,4 ( Z
accounting records 会计记录 Xb/^n .>
accounting responsibility 会计责任 zSM;N^X 8?
accounting service 会计服务 $9In\ x
accounting standards 会计准则 =c1t]%P,
Accounting Standards for Business Enterprises 企业会计准则 Vt;!FZ
accounting system 会计系统 o9 g0fC
accounting treatment 会计处理 r-]Hm Y x
accuracy 准确性，精确性 \}9GK`oR
additional audit procedures 追加审计程序 q7-.-k<dQ
addressee 收件人，收信人 ET:B"
Administration of State-owned Assets (the～) 国有资产管理局 ^N2N>^'&1.
administrative laws and regulations 行政法规 6d%'>^`(o-
adverse impact 不利影响，负面影响 |v?*}6:a
adverse opinion 反对意见 f6O5k8 n
advisory group 咨询组，顾问组 s"g"wh',
agency fee 代理费，代理费用 TLC&@o
:
aggregate 总计，合计为…… [7|j:!
alternation of document and record 变造文件和记录 CDRkH)~$
alternative audit procedures 替代审计程序，备选审计程序 hq[RU&\
amend 修改，修订 o*}--d? S
amortisation 摊销 n>[" h 2
analytical capacity 分析能力 1-6[KBQ8
analytical procedures 分析性程序 r1o_i;rg
annual financial statements 年度会计报表，年度财务报表 @b, &b6V
appendix 附录，附表 {;[W'Lc
applicable 适用的 {24Y1ohK
applicable laws and regulations 适用的法规 QZ:xG:qyk;
application systems 应用系统
Dw-i!dq
apply consistently 一贯地执行，一贯地实施 @*}?4wU^k
appropriate 适当的，合适的； ^+)q@{\8Y
征用，挪用 6;^ e
appropriate authorization 适当的授权 PR i3=3oF
appropriateness of audit evidence 审计证据的适当性 (}:n#|,{M
approval 批准，核准
wn-{V kpm
assertion (会计报表上的)认定；确认 SK&? s`
assessed level of control risk 对控制风险的评估，控制风险的评估水平 cy+EJq I
asset 资产，财产 "2FI3M =
asset restructuring 资产重组 5lp };
assignment of duties 职责的划分 JLZ= $ d
assistant 助理，助理人员 RxZ# `$F
associated company 联属公司，联营公司 x-3!sf @
association 联合，结合；协会，社团 UvPD/qu$8D
assumption 假设，假定 zEu15!~
at a given date 在某一特定时日 Js( "
H
attestation 鉴证，公证 057$b!A-a
attestation service 鉴证服务 cHO8%xu`
audit adjustment 审计调整 jh|4 Y(
audit areas 审计领域 fL7u419=
audit conclusion 审计结论 v7kR]HU[y
audit effectiveness 审计效果 rt5eN:'qY
audit efficiency 审计效率 i9FtS7
audit engagement letter 审计业务约定书 N)rf /E0
audit evidence 审计证据 3jG
#<4;J
audit fee 审计费 HvSYE[Zt|
audit files 审计档案 _/iw=-T
audit findings 审计中发现的事项 Q#$#VT!F
audit implementation stage 审计实施阶段 tEE1`10Mt
audit mark 审计标识 vKCgtk
audit materiality 审计重要性 zLa3Q\T
audit method 审计方法 FYtf<C+
audit objective 审计目标，审计目的 _a e&@s1
audit of financial statements 会计报表审计，财务报表审计 3-T}8VsiP
audit opinion 审计意见 S5$sB{\R
audit period 被审计期间，被审计年度 `A O<r
audit plan 审计计划 0-9.u`)#yu
audit planning 编制审计计划，制定审计计划，审计计划 AvNU\$B4aG
audit planning stage 审计计划阶段 ZJ7<!?6
audit procedure 审计程序 %}*0l8y
audit programme 审计程序表，具体审计计划 #ErIot
audit report 审计报告 OSsxO(;g
audit report with a disclaimer of opinion 拒绝表示意见审计报告 sivd@7r\Fa
audit report with a qualified opinion 有保留意见的审计报告 ; C+g)BW
audit report with an adverse opinion 否定意见的审计报告 <\If:
audit report with dual dates 双重日期审计报告 U.[?1: v
audit reporting stage 审计报告阶段 +[s ZE
X
audit responsibility 审计责任 @^)aUOe
audit results 审计结果 v-J9N(y"
audit risk 审计风险 G\ U'_G>
audit sampling 审计抽样 KfVLb4@16_
audit sampling techniques 审计抽样方法，审计抽样技术 [v!TQwMU
audit strategies 审计策略 sMikTwR/^
audit summary 审计总结，审计小结 H%*
< t}
audit team 审计小组 xq2
,S
audit test 审计测试
/
hl:p
audit trail 审计轨迹 \ \ WIu?
audit work 审计工作 NQD*8PGfj
audit working paper 审计工作底稿 dK=<%)N
audited financial statement 审计会计报表，已审计财务报表 EpO5 _T_
Auditing Guidelines (the～) 审计规范指南 Jrkj foN
auditing standards 审计准则 3N ]
audit-oriented working paper (审计)业务类工作底稿 /W6 r{Et
authorisation 授权 1;4 ]
HNI
authorisation of transaction 交易的授权 2+Tu"oG;rB
availability 可获得性 _IK@K 6V1
B DjX*2O
balance 余额；差额；平衡 ^.d97rSm
balance sheet 资产负债表 +gQn, HX
bank 银行 c<8RRYs
bank account 银行账户，银行户头
*vss
bank statement 银行对账单 RQ1`k,R=
barter transaction 易货交易，以物换物交易 e[lRY>Pe5
basis of audit 审计依据 $6c8<!B_
basis of preparation (会计报表的)编制基础 /
xfg4
book of account 账目，账簿 @?w8XHEa|
borrowing 借款，贷款，借债 a^*@j :[
branch 分支，分支机构，分店 D w@0P
brought forward (账户余额等的)承上年，承上期，承上页 f8DF>]WW
budget 预算 :V%XEN)
building 建筑物；大楼 c
4<~? L
business conditions 业务情况，经营情况 3']yjj(gHr
business licence (企业等的)营业执照 _l`s
}yC
business relation 业务关系 D &xb tJd
9\|n2$H:
