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 gl"1;C
Eh?,-!SUQn
审计词汇英汉对照 9|LV
x3]
!PY.F nZ
A \bWo"Yo
7TG Lt z
iN@+,]Yjl
ability to continue as a going concern 持续经营能力 hX sH9R
acceptability 可接受性，可接受程度 7S]akcT/
acceptable level of detection risk 检查风险的可接受水平 y@Ga9bI7
acceptance of engagement 接受委托 >_um-w #C
accepting the engagement for the first time 首次接受委托 oSqkAAGz\
access to asset 对资产的接触 7<3eB)S
according to 根据，依据，依照 /N(Ol WEp
account balance 账户余额 }c0EGoU}?
account for 对……进行会计处理，核算；解释 .R>4'#8q
accounting 会计，会计学 roG f
&
accounting advisory serve 会计咨询服务 x*z$4)RP
accounting firm 会计师事务所 d<^ o @
accounting information 会计信息，会计资料 \ HZ]=B#0
accounting period 会计期间 FrBJv <
accounting policies 会计政策 h4dT N}
accounting professional bodies 会计职业组织，会计职业团体 OQ m-BL
accounting records 会计记录 (GJW3
accounting responsibility 会计责任 4^rO K
accounting service 会计服务
QO%#.s
accounting standards 会计准则 -& \? Q_6
Accounting Standards for Business Enterprises 企业会计准则 dKwY\)\
accounting system 会计系统 jZvQMW
accounting treatment 会计处理 X$4 5<oz
accuracy 准确性，精确性 an9k2 F.)
additional audit procedures 追加审计程序 Yhkn(k2
addressee 收件人，收信人 ,k5b,}tN
Administration of State-owned Assets (the～) 国有资产管理局 \%D/
]"@r
administrative laws and regulations 行政法规 H + Y+8
adverse impact 不利影响，负面影响 !@[@ xdV
adverse opinion 反对意见 F)g.xQ
advisory group 咨询组，顾问组 DsP FB q
agency fee 代理费，代理费用
c
fEi]
aggregate 总计，合计为…… Vr=c06a2
alternation of document and record 变造文件和记录 &7\q1X&Rr
alternative audit procedures 替代审计程序，备选审计程序 [J.-gN$X@
amend 修改，修订 qhiO ( !jK
amortisation 摊销 e)2s2y@zi
analytical capacity 分析能力 zg=F;^oZ
<
analytical procedures 分析性程序 K 6Gri>Um
annual financial statements 年度会计报表，年度财务报表 _U`_;=(
appendix 附录，附表 Q]}aZ4L
applicable 适用的 h5?yr t i
applicable laws and regulations 适用的法规 (X"WEp^Q{I
application systems 应用系统 {|~22UkF[V
apply consistently 一贯地执行，一贯地实施 :b_R
1ZV|
appropriate 适当的，合适的； S4?
N_"m9
征用，挪用 ~ST7@-D0
appropriate authorization 适当的授权 b8@gv OB
appropriateness of audit evidence 审计证据的适当性 c_xo6+:l
approval 批准，核准 C r~!N|(
assertion (会计报表上的)认定；确认 _XqD3?yH4
assessed level of control risk 对控制风险的评估，控制风险的评估水平 3K57xJzK
asset 资产，财产 HjO- 6F#s
asset restructuring 资产重组 StP7t
assignment of duties 职责的划分 >dW~o_u'QN
assistant 助理，助理人员 xN +j]L C
associated company 联属公司，联营公司 )` ZTu -|
association 联合，结合；协会，社团 clZ jb
assumption 假设，假定 q{W@J0U
at a given date 在某一特定时日 *y;(c)_w/%
attestation 鉴证，公证 |hprk-R*OH
attestation service 鉴证服务 zl W 5$cC[
audit adjustment 审计调整 "Oh(&N:U
audit areas 审计领域 : _>/Yd7-&
audit conclusion 审计结论 Q( C\X
audit effectiveness 审计效果 9(>l trA
audit efficiency 审计效率 ;@$B{/Q
audit engagement letter 审计业务约定书 gt1W_ C\
audit evidence 审计证据 P2S$Dk_<\X
audit fee 审计费 JZ5N Q)sX
audit files 审计档案 _O-ZII~
audit findings 审计中发现的事项 W7a
aL
audit implementation stage 审计实施阶段
Ifm|_
audit mark 审计标识 SV4a_m?
audit materiality 审计重要性 i$Q$y
hT{
audit method 审计方法 {/x[" 2a1
audit objective 审计目标，审计目的 1R1DK$^c
audit of financial statements 会计报表审计，财务报表审计 h] (BTb#-
audit opinion 审计意见 etE m#3
audit period 被审计期间，被审计年度 0~{&
audit plan 审计计划
;Q;u^T`
audit planning 编制审计计划，制定审计计划，审计计划 /\S1p3EW*
audit planning stage 审计计划阶段 +K3SAGm
audit procedure 审计程序
]Y'oxh
audit programme 审计程序表，具体审计计划 Khbk v
audit report 审计报告 do2~LmeW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 F] hKi`@
audit report with a qualified opinion 有保留意见的审计报告 BTwLx-p9t
audit report with an adverse opinion 否定意见的审计报告 r? s,
audit report with dual dates 双重日期审计报告 S?W!bkfn
audit reporting stage 审计报告阶段 KrhAObK
audit responsibility 审计责任 :RsO $@0G
audit results 审计结果 ?G [<~J3-E
audit risk 审计风险 HeagT(rN'
audit sampling 审计抽样 f#R
I&I\
audit sampling techniques 审计抽样方法，审计抽样技术 tp='PG.6
audit strategies 审计策略 S
aCa
audit summary 审计总结，审计小结 / -ebx~FX&
audit team 审计小组 (GVH#}uB
audit test 审计测试 J Cu3,O!q
audit trail 审计轨迹 &95iGL28Q
audit work 审计工作 +Ux hSF
U
audit working paper 审计工作底稿 :wJ=t/ho
audited financial statement 审计会计报表，已审计财务报表 s6(iiB%d
Auditing Guidelines (the～) 审计规范指南 [Yx)`e
auditing standards 审计准则 zDbjWd
audit-oriented working paper (审计)业务类工作底稿 fX,L;Se"
authorisation 授权 '2u( fLq3h
authorisation of transaction 交易的授权 bqwQi>^Cw
availability 可获得性 h*_h M1 *;
B Y" G U"n~
balance 余额；差额；平衡 / YbyMj*
balance sheet 资产负债表 qW57h8M
bank 银行 7q&//*%yF
bank account 银行账户，银行户头 n R7 usL
bank statement 银行对账单 ?*}^ xXI/
barter transaction 易货交易，以物换物交易 PQ`p:=~>:i
basis of audit 审计依据 (vCMff/ Y1
basis of preparation (会计报表的)编制基础 c?qg
i"kS
book of account 账目，账簿 fUh7PF%
borrowing 借款，贷款，借债 #On EQ:
branch 分支，分支机构，分店 I$K? ,
brought forward (账户余额等的)承上年，承上期，承上页 FE+Y#
budget 预算 ;\@co5.=
building 建筑物；大楼 $M F
U9<O
business conditions 业务情况，经营情况 _pSCv:3T
business licence (企业等的)营业执照 3s iWq9 .
business relation 业务关系 ;$|[z<1RdW
^goa$ uxU
