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 ; Fi(zl
" \]N OA*
审计词汇英汉对照 !qjIhZi
B]xZ
4 Y
A 1aQR9zg%
.7"]/9o B
Q#}
0pq
ability to continue as a going concern 持续经营能力 <E`Ygac
acceptability 可接受性，可接受程度 $<[Q8V-
acceptable level of detection risk 检查风险的可接受水平 t "]+}]O
acceptance of engagement 接受委托 4 Sq[I
accepting the engagement for the first time 首次接受委托 $aFCe}3b<
access to asset 对资产的接触 uR:@7n
according to 根据，依据，依照 WHM|kt
account balance 账户余额 [-$ :XOO
account for 对……进行会计处理，核算；解释 !N@d51T=N
accounting 会计，会计学 1oSrhUTy
accounting advisory serve 会计咨询服务 86BY032H
accounting firm 会计师事务所 ?^<
E#2a
accounting information 会计信息，会计资料
x=%p~$C
accounting period 会计期间 !M&Qca2
accounting policies 会计政策 os3jpFeG'
accounting professional bodies 会计职业组织，会计职业团体 Z"T#"FDIr
accounting records 会计记录 A=z+@b6
accounting responsibility 会计责任 `~hB-Z5dI
accounting service 会计服务 TI9]v(
accounting standards 会计准则 ( pl|RmmDz
Accounting Standards for Business Enterprises 企业会计准则 nX|f?5 O
accounting system 会计系统 ])sIQ{P
accounting treatment 会计处理
*88Q6=Mm
accuracy 准确性，精确性 #Oeb3U
additional audit procedures 追加审计程序 v|&Nh?r
addressee 收件人，收信人 ?B dhn{_
Administration of State-owned Assets (the～) 国有资产管理局 \.`;p
administrative laws and regulations 行政法规 e;kH,fHUI3
adverse impact 不利影响，负面影响 5a PPq~%
adverse opinion 反对意见 LL}|# %4d
advisory group 咨询组，顾问组 yyj?hR@rZ
agency fee 代理费，代理费用 C`Oc%~UkC
aggregate 总计，合计为…… _Prh&Q1zs
alternation of document and record 变造文件和记录 4NY}=e5
alternative audit procedures 替代审计程序，备选审计程序 |\
ls TY&2
amend 修改，修订 IYo{eX~=
amortisation 摊销 m!qbQMXn
analytical capacity 分析能力 o<Esh;;*nm
analytical procedures 分析性程序 \x,q(npHi
annual financial statements 年度会计报表，年度财务报表 =Z3{6y}3p
appendix 附录，附表 <yw6Om:n<
applicable 适用的
<: ,m
applicable laws and regulations 适用的法规 cQ?eL,z
application systems 应用系统 TvbkvK
apply consistently 一贯地执行，一贯地实施 * 7<{Xbsj^
appropriate 适当的，合适的； AO R{Xm
征用，挪用 6dCS Gb
appropriate authorization 适当的授权 s?:&#
appropriateness of audit evidence 审计证据的适当性 : oYz=c
approval 批准，核准 ~`uEZ
assertion (会计报表上的)认定；确认 cL ]vJ`?Ih
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Q||v U
asset 资产，财产 _DlX F
asset restructuring 资产重组 $y0[A B|V
assignment of duties 职责的划分 %|tDb
assistant 助理，助理人员 ~6)
A/]6
associated company 联属公司，联营公司 nD8 Qeem@
association 联合，结合；协会，社团 GV+K]
KDI
assumption 假设，假定 &^v5 x"
at a given date 在某一特定时日 -&Cb^$.-x
attestation 鉴证，公证 Z4^O`yS9+
attestation service 鉴证服务 *[P"2b#
audit adjustment 审计调整 ?YeUA =[MC
audit areas 审计领域 {Tps3{|wt
audit conclusion 审计结论 \-]zXKl2k
audit effectiveness 审计效果 e;*GbXd|
audit efficiency 审计效率 9?jD90@
}
audit engagement letter 审计业务约定书 OzVCq q" ]
audit evidence 审计证据 Cggu#//Z}Q
audit fee 审计费 {CO]wqEj
audit files 审计档案 WS!:w'rzr
audit findings 审计中发现的事项 ,[}
X
K9
audit implementation stage 审计实施阶段 @%oHt*u
audit mark 审计标识 lR [ ]A
audit materiality 审计重要性 nOH x^(
audit method 审计方法 h yHeyDO2
audit objective 审计目标，审计目的 QgR3kc^7/
audit of financial statements 会计报表审计，财务报表审计 Q.]$t
2J
audit opinion 审计意见 am'11a@*
audit period 被审计期间，被审计年度 2ncD,@ij
audit plan 审计计划 u{6b>c|,X
audit planning 编制审计计划，制定审计计划，审计计划 y:m
;_U,%c
audit planning stage 审计计划阶段 ag_RKlM3
audit procedure 审计程序 gPW% *|D,
audit programme 审计程序表，具体审计计划 w
jVmK
audit report 审计报告 >l0y
ss)I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 T4M"s;::1
audit report with a qualified opinion 有保留意见的审计报告 Sj[iKCEKtv
audit report with an adverse opinion 否定意见的审计报告 pZ@)9c
audit report with dual dates 双重日期审计报告 M_OvIU(E
audit reporting stage 审计报告阶段 5~pQ$-
audit responsibility 审计责任 >!D^F]CH
audit results 审计结果 +E7Os
|m
audit risk 审计风险 HGwSsoS
audit sampling 审计抽样 `X:o]t@
audit sampling techniques 审计抽样方法，审计抽样技术 8JFns-5
audit strategies 审计策略 4 k NiS^h
audit summary 审计总结，审计小结 sa7F- XM
audit team 审计小组 uZg[PS=@!X
audit test 审计测试 9 W7 ljUg
audit trail 审计轨迹 MR?5p8S#g
audit work 审计工作 -J06H&/k
audit working paper 审计工作底稿 SqF `xw
audited financial statement 审计会计报表，已审计财务报表 =hP7 Hea(N
Auditing Guidelines (the～) 审计规范指南 C'wRF90
auditing standards 审计准则 YV{^2)^
audit-oriented working paper (审计)业务类工作底稿 +=V[7^K;
authorisation 授权 [J{M'+a
authorisation of transaction 交易的授权 mr 6 ~8 I
availability 可获得性 v>[U*E
B >,9ah"K_x
balance 余额；差额；平衡 2m*g,J?ql
balance sheet 资产负债表 vOIzfwYG9
bank 银行 NKSK+ll2
bank account 银行账户，银行户头 >iKbn
bank statement 银行对账单
}x9D;%)/
barter transaction 易货交易，以物换物交易 e2dg{n$6"
basis of audit 审计依据 1Mtm?3Pt
basis of preparation (会计报表的)编制基础 q;)+O#CR
book of account 账目，账簿 !bq3c(d
borrowing 借款，贷款，借债 F YLBaN
branch 分支，分支机构，分店 (v)/h>vS
brought forward (账户余额等的)承上年，承上期，承上页 %
3:[0o={d
budget 预算 2}BQ=%E!'
building 建筑物；大楼 Gk r] 8J
business conditions 业务情况，经营情况 . XVW2ISv
business licence (企业等的)营业执照 vT&)
5nN
business relation 业务关系 9'5`0$,|^
na4^>:r ~
