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 |cY,@X,X6
/go[}X5QR[
审计词汇英汉对照 5rB>)p05[
c{I]!y^!
A X 5[vQ3^
4Ii 5
V
c
T=tW'tlT\v
ability to continue as a going concern 持续经营能力 .=J- !{z
acceptability 可接受性，可接受程度 Iiq qdU]
acceptable level of detection risk 检查风险的可接受水平 5%WAnh
acceptance of engagement 接受委托 \WFcb\..
accepting the engagement for the first time 首次接受委托 .Iqqjk
access to asset 对资产的接触 1b3k|s4
according to 根据，依据，依照 7 uL
.=th'
account balance 账户余额 zHZfp_I
account for 对……进行会计处理，核算；解释 d=qVIpZ
accounting 会计，会计学 'LPyh ;!f
accounting advisory serve 会计咨询服务 6[k< &;
accounting firm 会计师事务所 q9rm9#}[J#
accounting information 会计信息，会计资料
mu{C>w_Rz
accounting period 会计期间 mz6]=]1w
accounting policies 会计政策 CO@G%1#
accounting professional bodies 会计职业组织，会计职业团体 i SezrN
accounting records 会计记录 2}
pZyS
accounting responsibility 会计责任 #0b:5.vy
accounting service 会计服务 -o%? ]S
accounting standards 会计准则 &lS NI5l
Accounting Standards for Business Enterprises 企业会计准则 2A~o)7JaZ
accounting system 会计系统 * {#C;"
accounting treatment 会计处理 Y?J/KW3
accuracy 准确性，精确性 $Bz};@
additional audit procedures 追加审计程序 l 1k&@1"
addressee 收件人，收信人 g{6jN
Administration of State-owned Assets (the～) 国有资产管理局 \z.bORy
administrative laws and regulations 行政法规 w=;>
adverse impact 不利影响，负面影响 ]b%U9hmL^f
adverse opinion 反对意见 %6uZb sa
advisory group 咨询组，顾问组 f m-m?=
agency fee 代理费，代理费用 FNH)wk
aggregate 总计，合计为…… s2SV
alternation of document and record 变造文件和记录 NT 5=% X]
alternative audit procedures 替代审计程序，备选审计程序 X;W0r5T
amend 修改，修订 T.;{ f{
amortisation 摊销 4%~*}
analytical capacity 分析能力 u M1$3<
analytical procedures 分析性程序 %_5#2a
annual financial statements 年度会计报表，年度财务报表 7yyX8p>
appendix 附录，附表 C_Q3^mLx
applicable 适用的 Cd RJ@Lf
applicable laws and regulations 适用的法规
f^1J_}cL
application systems 应用系统 a($7J6]
M
apply consistently 一贯地执行，一贯地实施 L5x;# \#p
appropriate 适当的，合适的； AH&RabH2
征用，挪用 <DR|r
appropriate authorization 适当的授权 0)d= '3S
appropriateness of audit evidence 审计证据的适当性 T{Xd >
approval 批准，核准 }wiyEVAh{
assertion (会计报表上的)认定；确认 R;Dj70g
assessed level of control risk 对控制风险的评估，控制风险的评估水平 s,#We} bv
asset 资产，财产 ) dk|S\
asset restructuring 资产重组 UU>+ b:
assignment of duties 职责的划分 2_H In
assistant 助理，助理人员 IxuK<Oe:O
associated company 联属公司，联营公司 rN|=cn
association 联合，结合；协会，社团 l%_K$$C
assumption 假设，假定 (J5} 1Q<K
at a given date 在某一特定时日 *:xOenI
attestation 鉴证，公证 ? ld &}|W~
attestation service 鉴证服务 hQj@D\}
audit adjustment 审计调整 q-;Y }q
audit areas 审计领域 &^#iS<s1
audit conclusion 审计结论 M;y*`<x
audit effectiveness 审计效果 1 qNO$M
audit efficiency 审计效率 8 k-]u3
audit engagement letter 审计业务约定书 E& 6I`8
audit evidence 审计证据 ZN)EbTpc\a
audit fee 审计费 J/e]
audit files 审计档案 `OMX 9i
audit findings 审计中发现的事项 Ny7*MZ-
audit implementation stage 审计实施阶段 hJ xL|5Uo
audit mark 审计标识 -V{"Lzrfug
audit materiality 审计重要性 @6~lZgXOV[
audit method 审计方法 1i$VX|r
audit objective 审计目标，审计目的 ]P wS3:x
audit of financial statements 会计报表审计，财务报表审计 I XtG
36O
audit opinion 审计意见 ni{' V4A
audit period 被审计期间，被审计年度 [5L?#Y
audit plan 审计计划 <9X@\uvU.<
audit planning 编制审计计划，制定审计计划，审计计划 Wr b[\
?-
audit planning stage 审计计划阶段 q &z'S
audit procedure 审计程序 *tj(,:!
audit programme 审计程序表，具体审计计划 Z AfuW^r
audit report 审计报告 GgY8\>u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,o n]Fts
audit report with a qualified opinion 有保留意见的审计报告 =>5Lp
audit report with an adverse opinion 否定意见的审计报告 6 :|;O
audit report with dual dates 双重日期审计报告 d *s* AV
audit reporting stage 审计报告阶段 R&(OWF;~,
audit responsibility 审计责任 !gW`xVGv
audit results 审计结果 +^(_S9CO
audit risk 审计风险 &Iy5@8
audit sampling 审计抽样 N8Rq7i3F?a
audit sampling techniques 审计抽样方法，审计抽样技术 Lp :VU-S
audit strategies 审计策略 ?SgFD4<~P
audit summary 审计总结，审计小结 4 Pc-A
audit team 审计小组 Ygk_gBRiC
audit test 审计测试 13F]7l-#
audit trail 审计轨迹 VnW6$W?g
audit work 审计工作 <}[ !k<
audit working paper 审计工作底稿 ben-<3r
audited financial statement 审计会计报表，已审计财务报表 d lfjx
Auditing Guidelines (the～) 审计规范指南 B,%6sa~I
auditing standards 审计准则 8d5#vm
audit-oriented working paper (审计)业务类工作底稿 b
3Q6-
authorisation 授权 k@lJ8(i^qU
authorisation of transaction 交易的授权 !Q|a R
availability 可获得性 z9IW&f~~P
B kbb!2`F!%
balance 余额；差额；平衡 i
kfJ! f
balance sheet 资产负债表 .q
MxShUU
bank 银行 lfM vNv
bank account 银行账户，银行户头 1 jB0gNe
bank statement 银行对账单 :Y /aT[
barter transaction 易货交易，以物换物交易 3@x[M?$
basis of audit 审计依据 (Z$7;OAI
basis of preparation (会计报表的)编制基础 ?1\I/ 'E9
book of account 账目，账簿 n D/B :0'
borrowing 借款，贷款，借债 @>46.V{P}B
branch 分支，分支机构，分店 m]
U
brought forward (账户余额等的)承上年，承上期，承上页 LAk
.f
budget 预算 heIys.p
building 建筑物；大楼 ,H6P%
business conditions 业务情况，经营情况 GEy7Vb)
business licence (企业等的)营业执照 J&\Q3_vro9
business relation 业务关系 W[J2>`k9
xL_
Q Tj
