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 u$^tRz9
2kDY+AN;
审计词汇英汉对照 CnL=s6XD'
`W Xlq#:K
A .\_RavW23
qJ
`:$U
#at`7#K@
ability to continue as a going concern 持续经营能力 :!g|pd[{ag
acceptability 可接受性，可接受程度 g|]HS4y
acceptable level of detection risk 检查风险的可接受水平 f0SrPc v
acceptance of engagement 接受委托 cg3}33Z;6
accepting the engagement for the first time 首次接受委托 u*Xp%vNe
access to asset 对资产的接触 R6(:l;
W
according to 根据，依据，依照 aA#79LS
account balance 账户余额 zsJ# CDm
account for 对……进行会计处理，核算；解释 Godrz*"
accounting 会计，会计学 #PD6LO
accounting advisory serve 会计咨询服务 ~ C%I'z'
accounting firm 会计师事务所 {>1FZsR49t
accounting information 会计信息，会计资料 24#qg '
accounting period 会计期间 =w+8q1!o
accounting policies 会计政策 X8ap
accounting professional bodies 会计职业组织，会计职业团体 ?Q-Tyf$3
accounting records 会计记录 ^C'0Y.H S
accounting responsibility 会计责任 ujxr/8mjV
accounting service 会计服务 U&WEe`XM
accounting standards 会计准则 ErNYiYLi]
Accounting Standards for Business Enterprises 企业会计准则
gEj#>=s
accounting system 会计系统 WuU wd#e
accounting treatment 会计处理 P!|Z%H
accuracy 准确性，精确性 ??p%_{QY~b
additional audit procedures 追加审计程序 dW4jkjap
addressee 收件人，收信人 0i _ :J
Administration of State-owned Assets (the～) 国有资产管理局 K#Ck,Y
"
administrative laws and regulations 行政法规 IANSpWea?
adverse impact 不利影响，负面影响 T3P 9
adverse opinion 反对意见 f YUV[Gm
advisory group 咨询组，顾问组 wv3,%
lN
agency fee 代理费，代理费用 m@Yc&M~
aggregate 总计，合计为…… _aPAn|.
alternation of document and record 变造文件和记录 ;`#R9\C=h
alternative audit procedures 替代审计程序，备选审计程序 O,B\|pd2
amend 修改，修订 )k,n}
amortisation 摊销 P'U2hCif
analytical capacity 分析能力 3>1^$0iq
analytical procedures 分析性程序 GV Xd yi
annual financial statements 年度会计报表，年度财务报表 vv
,4n&D
appendix 附录，附表 y+ze`pL?
applicable 适用的 2;
^ME\
applicable laws and regulations 适用的法规 d>hv-n D
application systems 应用系统 geR+v+B,
apply consistently 一贯地执行，一贯地实施 u)0 I$Tc"
appropriate 适当的，合适的； 7_i8'(``
征用，挪用 mtv8Bm=<
appropriate authorization 适当的授权 v3-'
G gM
appropriateness of audit evidence 审计证据的适当性 b4_0 XmL
approval 批准，核准 U0_^6zd_
assertion (会计报表上的)认定；确认 k|)f l l
assessed level of control risk 对控制风险的评估，控制风险的评估水平 @zg}x0]
asset 资产，财产 l\s!A&L
asset restructuring 资产重组 X@`a_XAfd
assignment of duties 职责的划分 H\S)a FY[
assistant 助理，助理人员 LQR2T5S/Q,
associated company 联属公司，联营公司 5X! -Hj
association 联合，结合；协会，社团 |HK:\)L%
assumption 假设，假定 -)}s{[]d6m
at a given date 在某一特定时日 Q6Gw!!Z5EA
attestation 鉴证，公证 NGc~%0n
attestation service 鉴证服务 o & q>[c
audit adjustment 审计调整 !?>V^#c
audit areas 审计领域 W*C~Xba<
audit conclusion 审计结论 " Q.*
audit effectiveness 审计效果 O_:l;D#i
audit efficiency 审计效率 {.:$F 3T
audit engagement letter 审计业务约定书 $"kPzo~B_
audit evidence 审计证据 @V*dF|# /
audit fee 审计费 A"V
mxP
audit files 审计档案 D!&(#Vl
_
audit findings 审计中发现的事项 6TW7E }a.
audit implementation stage 审计实施阶段 hk~/W}sI
audit mark 审计标识 =5+*TL`
audit materiality 审计重要性 y n62Ny
K
audit method 审计方法 5B hR4+1J
audit objective 审计目标，审计目的 fM;,9
audit of financial statements 会计报表审计，财务报表审计 I'uwJy_I\
audit opinion 审计意见 1)(>'pY
audit period 被审计期间，被审计年度 Op'a=4x]
audit plan 审计计划 <sH
}X$/
audit planning 编制审计计划，制定审计计划，审计计划 \Rny*px
audit planning stage 审计计划阶段 W'[V$*
audit procedure 审计程序 ,'X"(tpu@
audit programme 审计程序表，具体审计计划 n"(!v7YNp
audit report 审计报告 ]O x5F@
audit report with a disclaimer of opinion 拒绝表示意见审计报告 EA& 3rI>U)
audit report with a qualified opinion 有保留意见的审计报告 j#](Q!
audit report with an adverse opinion 否定意见的审计报告 p-[WpY3
audit report with dual dates 双重日期审计报告 0* $
w(*
audit reporting stage 审计报告阶段 T D _@0Rd
audit responsibility 审计责任 Q7s@,c !m_
audit results 审计结果 ||Zup\QB
audit risk 审计风险 E#k{<L YI
audit sampling 审计抽样 ywa*?3?c
audit sampling techniques 审计抽样方法，审计抽样技术
0xB2
audit strategies 审计策略 5> x_G#W
audit summary 审计总结，审计小结 k +-w%
audit team 审计小组 ^|Q]WHNFB
audit test 审计测试 @UD:zU T)F
audit trail 审计轨迹 |mb2<! ag{
audit work 审计工作 YlHP:ZW-cu
audit working paper 审计工作底稿 JVE\{ e)
audited financial statement 审计会计报表，已审计财务报表 GShxPH{_j
Auditing Guidelines (the～) 审计规范指南 Y %
JQ
auditing standards 审计准则 q A)O kR'm
audit-oriented working paper (审计)业务类工作底稿 O`5,L[i1y
authorisation 授权 7 zM:z,
authorisation of transaction 交易的授权 v 4ot08 C
availability 可获得性 $]2)r[eA)
B f`9
Mcli !
balance 余额；差额；平衡 >fPo_
@O
balance sheet 资产负债表 Wq1>Bj$J8
bank 银行 `AJ[g>py^|
bank account 银行账户，银行户头 U.7fMc#
bank statement 银行对账单
yayhL
DL
barter transaction 易货交易，以物换物交易 &k }f
"TX2
basis of audit 审计依据 #oUNF0L@6
basis of preparation (会计报表的)编制基础 2{OR#v~
book of account 账目，账簿 .G0 N+)
borrowing 借款，贷款，借债 >Fel) a
branch 分支，分支机构，分店 xn P!P2
brought forward (账户余额等的)承上年，承上期，承上页 ] {>AU^=U
budget 预算 .JhQxXj
building 建筑物；大楼 8H!QekQZ]\
business conditions 业务情况，经营情况 ?8b1 9DMK6
business licence (企业等的)营业执照 =*mT{q@
business relation 业务关系 &gXh:.
)g0
fN+Mb
