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 7^e
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审计词汇英汉对照 :1
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ability to continue as a going concern 持续经营能力 ZpBH;{.,
acceptability 可接受性，可接受程度 J]YN2{(x
acceptable level of detection risk 检查风险的可接受水平 2gI_*fG1
acceptance of engagement 接受委托 a^1c _
accepting the engagement for the first time 首次接受委托 t# {>y1[29
access to asset 对资产的接触 M|]1}8d?
according to 根据，依据，依照 {Ag}P0% '
account balance 账户余额 S; <?nz3
account for 对……进行会计处理，核算；解释 )Ea_:C'
accounting 会计，会计学 90v18k
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 ;|%JvptwW%
accounting information 会计信息，会计资料 6?x{-Zj ^?
accounting period 会计期间 lR3^&d72?
accounting policies 会计政策 ' a[|}nJ3
accounting professional bodies 会计职业组织，会计职业团体 oeKc-[r
accounting records 会计记录 lfG's'U-z
accounting responsibility 会计责任 #I wB
accounting service 会计服务 &;3z 1s/
accounting standards 会计准则 p&M'DMj+
Accounting Standards for Business Enterprises 企业会计准则 1g.9R@Kc$
accounting system 会计系统 E cz "O
accounting treatment 会计处理 ^$
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accuracy 准确性，精确性 G{Q'N04RA
additional audit procedures 追加审计程序 v%Q7 \X(
addressee 收件人，收信人 UL"3skV
Administration of State-owned Assets (the～) 国有资产管理局 4># ^Pk?Ra
administrative laws and regulations 行政法规 D/`E!6Fk=
adverse impact 不利影响，负面影响 '$^ F. 2
adverse opinion 反对意见 QYGxr+D
advisory group 咨询组，顾问组 K)@Buu&,p
agency fee 代理费，代理费用 m%\[1|N
aggregate 总计，合计为…… B+ sq Ej-
alternation of document and record 变造文件和记录 v w;
alternative audit procedures 替代审计程序，备选审计程序 }d]8fHG
amend 修改，修订 6p{x 2>2y[
amortisation 摊销 :.Sc[UI0
analytical capacity 分析能力 g3
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analytical procedures 分析性程序 c!T{ |'?
annual financial statements 年度会计报表，年度财务报表 E e&$9 )t
appendix 附录，附表 c[7qnSH
applicable 适用的 r T) R*3
applicable laws and regulations 适用的法规 l
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application systems 应用系统 t1^96@m^
apply consistently 一贯地执行，一贯地实施 #^V"=RbD
appropriate 适当的，合适的； 4e t#Q
征用，挪用
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appropriate authorization 适当的授权 Tq8r
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appropriateness of audit evidence 审计证据的适当性 (Mh\!rMg
approval 批准，核准 %C:XzK-x
assertion (会计报表上的)认定；确认 q Q8l8
assessed level of control risk 对控制风险的评估，控制风险的评估水平 E9hWn0 e
asset 资产，财产 x"80c(i
asset restructuring 资产重组 h`j gF
assignment of duties 职责的划分 6vA 5;a@
assistant 助理，助理人员 NBYE#Uih
associated company 联属公司，联营公司 4UkLvL 1x
association 联合，结合；协会，社团 , &SJ?XAs
assumption 假设，假定 RGLqn{< V
at a given date 在某一特定时日 #!Fs[A5%
attestation 鉴证，公证 ?J ?!%Mw
attestation service 鉴证服务 <,C})H?
audit adjustment 审计调整 U s5 JnP 5
audit areas 审计领域 < H/H@xQ8G
audit conclusion 审计结论 Hyg?as>}u
audit effectiveness 审计效果 |_*1/Wz@
audit efficiency 审计效率 O=/Tx2i;
audit engagement letter 审计业务约定书 u<zDZ{jt)
audit evidence 审计证据 Of=z!|l2
audit fee 审计费 ZP<X#]$qb
audit files 审计档案 {I vCe0`
audit findings 审计中发现的事项 oJ+
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audit implementation stage 审计实施阶段 )^+$5OR\c
audit mark 审计标识 |M_Bbo@ud
audit materiality 审计重要性 ENz eVtw0
audit method 审计方法 .Dmvgi]
audit objective 审计目标，审计目的 BoqW;SG $9
audit of financial statements 会计报表审计，财务报表审计 !c7Od
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audit opinion 审计意见 K~>kruO";
audit period 被审计期间，被审计年度 enj2xye%Y
audit plan 审计计划 WXL.D_ =+
audit planning 编制审计计划，制定审计计划，审计计划 z-j \S7F
audit planning stage 审计计划阶段 ~k 3r $e@
audit procedure 审计程序 o_n.,=/cZ
audit programme 审计程序表，具体审计计划 ]Y?$[+Y
audit report 审计报告 (I5ra_FVs
audit report with a disclaimer of opinion 拒绝表示意见审计报告 OA0\b _
audit report with a qualified opinion 有保留意见的审计报告 DI 7trR`
audit report with an adverse opinion 否定意见的审计报告 W>y_ q[m
audit report with dual dates 双重日期审计报告 u4'Lm+&O
audit reporting stage 审计报告阶段 3a 0C<hW
audit responsibility 审计责任 7>L hXC
audit results 审计结果 Cu]X
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audit risk 审计风险 tWFJx}H
audit sampling 审计抽样 ?*;zS%93U9
audit sampling techniques 审计抽样方法，审计抽样技术 s7?kU3 y=s
audit strategies 审计策略 ^5+-7+-S
audit summary 审计总结，审计小结
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audit team 审计小组 U
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audit test 审计测试 ElAG~u?
audit trail 审计轨迹 Q8 n?7JB
audit work 审计工作 /Kvb$]F+!
audit working paper 审计工作底稿 :<W 8uDAs
audited financial statement 审计会计报表，已审计财务报表 cPXvT Vvs
Auditing Guidelines (the～) 审计规范指南 0)NHjKP
auditing standards 审计准则 x1~`Z}LX0
audit-oriented working paper (审计)业务类工作底稿 WJ*DWyd''
authorisation 授权 '9)@ U+yfQ
authorisation of transaction 交易的授权 QbWD&8T0O
availability 可获得性 d<Di;5
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balance 余额；差额；平衡 dXj.e4,m
balance sheet 资产负债表 i@RjG
bank 银行 KlPH.R3MPO
bank account 银行账户，银行户头 ~"N]%Cu
bank statement 银行对账单 /iK )tl|X
barter transaction 易货交易，以物换物交易 SYL$ ?kl
basis of audit 审计依据 9(_ /jU4mc
basis of preparation (会计报表的)编制基础 k|V{jB G"@
book of account 账目，账簿 I2 dt#
borrowing 借款，贷款，借债 *;m721#
branch 分支，分支机构，分店 s$e n5)
brought forward (账户余额等的)承上年，承上期，承上页 9&tV# =s
budget 预算 ~$$V=$&
building 建筑物；大楼 #/:[ho{JQ
business conditions 业务情况，经营情况 !ZVMx*1Cf
business licence (企业等的)营业执照 VtVnht1
business relation 业务关系 z 4-wvn<*
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