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 - stSl*
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审计词汇英汉对照 +-
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ability to continue as a going concern 持续经营能力
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acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 T*|?]k
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acceptance of engagement 接受委托 |I85]'K9a
accepting the engagement for the first time 首次接受委托 2!{ CNt.-
access to asset 对资产的接触 tx
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according to 根据，依据，依照 @Je{ ;1
account balance 账户余额 wArNWBM
account for 对……进行会计处理，核算；解释
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accounting 会计，会计学 YadyRUE
accounting advisory serve 会计咨询服务 m|=/ |Hm
accounting firm 会计师事务所 ]7c 7 15@
accounting information 会计信息，会计资料 Gi Zy C
accounting period 会计期间 8 :Z3Q
accounting policies 会计政策 WAkKbqJV
accounting professional bodies 会计职业组织，会计职业团体 ,%>/8*
accounting records 会计记录 b _cD
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accounting responsibility 会计责任 ,58D=EgFy
accounting service 会计服务 DkQy.
accounting standards 会计准则 b
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Accounting Standards for Business Enterprises 企业会计准则 ;]vE" M x$
accounting system 会计系统 xNE <$Bz
accounting treatment 会计处理 ]?b #~
accuracy 准确性，精确性 60^dzi!v s
additional audit procedures 追加审计程序 TJ2$
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addressee 收件人，收信人 wGLZzqgq
Administration of State-owned Assets (the～) 国有资产管理局 AdR}{:ia
administrative laws and regulations 行政法规 v7xc01x
adverse impact 不利影响，负面影响 ]NG`MZ
adverse opinion 反对意见 NC@OmSR\0
advisory group 咨询组，顾问组 vYrqZie<
agency fee 代理费，代理费用 /_aFQ>.4n
aggregate 总计，合计为…… ^e^M
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alternation of document and record 变造文件和记录 fZT=q^26
alternative audit procedures 替代审计程序，备选审计程序 NR^z!+oSR
amend 修改，修订 r5tv9#4]
amortisation 摊销 rjx6Ad/\
analytical capacity 分析能力 }(20MW8rMc
analytical procedures 分析性程序 /nGsl<
annual financial statements 年度会计报表，年度财务报表 (A/
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appendix 附录，附表 l#V"14y
applicable 适用的 l;F3kA
applicable laws and regulations 适用的法规 #R'm |En'
application systems 应用系统 b C)d iC
apply consistently 一贯地执行，一贯地实施 Da)9s %_4
appropriate 适当的，合适的； q<D'"7#.
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appropriate authorization 适当的授权 / wH ]OD{
appropriateness of audit evidence 审计证据的适当性 |*i0h `a
approval 批准，核准 .K XpB7:
assertion (会计报表上的)认定；确认 ;r"YZs&Xd
assessed level of control risk 对控制风险的评估，控制风险的评估水平 yG2j !D
asset 资产，财产 a
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asset restructuring 资产重组 |SQ5 Sb
assignment of duties 职责的划分 O: :X$O7
assistant 助理，助理人员 *";,HG?|Iz
associated company 联属公司，联营公司 d7N}-nsB
association 联合，结合；协会，社团 FF)F%o+:w
assumption 假设，假定 j <Lj1 P3
at a given date 在某一特定时日 x.xfMM2n
attestation 鉴证，公证 _Cj u C`7
attestation service 鉴证服务 2u/~#Rt&*
audit adjustment 审计调整 d^!)',`
audit areas 审计领域 < p-R{}8
audit conclusion 审计结论 ^ejU=0+cN
audit effectiveness 审计效果 m9a(f >C
audit efficiency 审计效率 A +
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audit engagement letter 审计业务约定书
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audit evidence 审计证据 Z Z\,iT
audit fee 审计费 1|q$Wn:*
audit files 审计档案 oV&AJ=|\
audit findings 审计中发现的事项 E,>/6AU
audit implementation stage 审计实施阶段 R'u M7,7
audit mark 审计标识 H YZ94[Ti
audit materiality 审计重要性 ^8ZVB.Fv
audit method 审计方法 {%)bxk 6
audit objective 审计目标，审计目的 hwSn?bkw
audit of financial statements 会计报表审计，财务报表审计 =*~]lz__M
audit opinion 审计意见 Pp*|EW 1
audit period 被审计期间，被审计年度 =3_I;L w
audit plan 审计计划 D[-V1K&g
audit planning 编制审计计划，制定审计计划，审计计划 h%8[];*DpN
audit planning stage 审计计划阶段 OjCTTz
audit procedure 审计程序 j[ .R|I|
audit programme 审计程序表，具体审计计划 nNSq6 Cj
audit report 审计报告 R0B\| O0Uv
audit report with a disclaimer of opinion 拒绝表示意见审计报告 '+hiCX-_
audit report with a qualified opinion 有保留意见的审计报告 "\Zsr6y
audit report with an adverse opinion 否定意见的审计报告 hl(M0cxEWP
audit report with dual dates 双重日期审计报告 j ,Eo/f+j5
audit reporting stage 审计报告阶段 E=_ M=5]
audit responsibility 审计责任 RLu y;z
audit results 审计结果 D'$ki[{,
audit risk 审计风险 PmZ -H>
audit sampling 审计抽样 EC<g7 _0F
audit sampling techniques 审计抽样方法，审计抽样技术 b%IRIi&,
audit strategies 审计策略 /. k4 Y
audit summary 审计总结，审计小结 !_3R d S
audit team 审计小组 6}qp;mR
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audit test 审计测试 "t$c '`
audit trail 审计轨迹 )$p<BL U
audit work 审计工作 N,0l5fD~T
audit working paper 审计工作底稿 'vq-~y5^#
audited financial statement 审计会计报表，已审计财务报表 s5F,*<
Auditing Guidelines (the～) 审计规范指南 `CP# S 7W^
auditing standards 审计准则 "#anL 8
audit-oriented working paper (审计)业务类工作底稿 q,w8ca 4~y
authorisation 授权 =+HMPV6yg7
authorisation of transaction 交易的授权 e"Kg/*Ji1
availability 可获得性 yAz`n[
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balance 余额；差额；平衡 B
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balance sheet 资产负债表 DC4O@"
bank 银行 cy T,tN
bank account 银行账户，银行户头 \wwY?lOe
bank statement 银行对账单 |)`<D
barter transaction 易货交易，以物换物交易 E_ #MQ;n
basis of audit 审计依据 Z.TYi~d/9D
basis of preparation (会计报表的)编制基础 I-<U u 2
book of account 账目，账簿 VSns_>o
borrowing 借款，贷款，借债 0/z=G! z\
branch 分支，分支机构，分店 Qk 2^p^ T6
brought forward (账户余额等的)承上年，承上期，承上页 ]Y@Db5S $T
budget 预算 wq+% O,
building 建筑物；大楼 L@xag-b
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business conditions 业务情况，经营情况 Qa-]IKOs
business licence (企业等的)营业执照 {6d)|';%
business relation 业务关系 `L n,qiA
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