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 a ^b _&}y
i4N '[ P}
审计词汇英汉对照 7 P Z0
o84!$2P+w
A }4kd=]Nk
?t+Kp 9@aZ
B@l/'$ G
ability to continue as a going concern 持续经营能力 ,P< n\(DQ
acceptability 可接受性，可接受程度 7!`
, P
acceptable level of detection risk 检查风险的可接受水平 .4~n|d>z
acceptance of engagement 接受委托 F"3 PP ~
accepting the engagement for the first time 首次接受委托 8hi|F\$_h
access to asset 对资产的接触 P-VK=Y1q
according to 根据，依据，依照 0p_/eWww-
account balance 账户余额 Q%(LMq4UG
account for 对……进行会计处理，核算；解释 @twClk.s
accounting 会计，会计学 BXVmt!S5F
accounting advisory serve 会计咨询服务 ;K0kQ<y-Y
accounting firm 会计师事务所 wbzAX
accounting information 会计信息，会计资料 Qsc%qt-l
accounting period 会计期间 J]~LmSh
accounting policies 会计政策 ZO+c-!%[(
accounting professional bodies 会计职业组织，会计职业团体 [ dL4u^]{
accounting records 会计记录 Lz S@@ ']
accounting responsibility 会计责任 5~ CHj
accounting service 会计服务 }Z- ]m
accounting standards 会计准则 K <KyX8$P0
Accounting Standards for Business Enterprises 企业会计准则 Be+vC=\K
accounting system 会计系统 o
@r+Y
accounting treatment 会计处理 |?SK.1pW
accuracy 准确性，精确性 mh!;W=|/"
additional audit procedures 追加审计程序 &CFHH"OsT
addressee 收件人，收信人 T"XP`gk
Administration of State-owned Assets (the～) 国有资产管理局 37Z:WJ?
administrative laws and regulations 行政法规 Y0=qn' `.
adverse impact 不利影响，负面影响 T2
0dZ8{y
adverse opinion 反对意见 =)(o(bfSKr
advisory group 咨询组，顾问组 E/9 U0
agency fee 代理费，代理费用 $cFanra
aggregate 总计，合计为…… *BT-@V.4
alternation of document and record 变造文件和记录 | Z<NM#1
alternative audit procedures 替代审计程序，备选审计程序 b,8W
|
amend 修改，修订 utC]GiR
amortisation 摊销 <1Vz QH!o
analytical capacity 分析能力 Bhl@\Kq
analytical procedures 分析性程序 !j6]k^ra
annual financial statements 年度会计报表，年度财务报表 it!8+hvq9*
appendix 附录，附表 e;R5A6|
applicable 适用的 EUU9JnQhBJ
applicable laws and regulations 适用的法规 %8tl JQvu
application systems 应用系统 ](4V 3w.
apply consistently 一贯地执行，一贯地实施 j8!fzJG
appropriate 适当的，合适的； K.n #;|
征用，挪用 [>Kkj;*
appropriate authorization 适当的授权 xCD|UC46?X
appropriateness of audit evidence 审计证据的适当性 )R+@vh#Q<$
approval 批准，核准 J_OIU#-B
assertion (会计报表上的)认定；确认 Z16G
assessed level of control risk 对控制风险的评估，控制风险的评估水平 @!&\Z[",
asset 资产，财产 Zi[ @xG8dm
asset restructuring 资产重组 {=j!2v#8~
assignment of duties 职责的划分 8l0%:6XbI
assistant 助理，助理人员 cOth q87:
associated company 联属公司，联营公司 a -, !K
association 联合，结合；协会，社团 2GA6@-u\
assumption 假设，假定 #Na3eHT
at a given date 在某一特定时日 q dr
k.~_
attestation 鉴证，公证 ^)conSm
attestation service 鉴证服务 @ ;M( oFS9
audit adjustment 审计调整 "?hEGJ; m"
audit areas 审计领域 &!vJ3:
audit conclusion 审计结论 V6?ku6k
audit effectiveness 审计效果 yv
^j~
audit efficiency 审计效率 (X@JlAfB
audit engagement letter 审计业务约定书 C] q Y
audit evidence 审计证据 =xWZJ:UnU
audit fee 审计费 y.26:c(
audit files 审计档案 deHhl(U;
audit findings 审计中发现的事项 wIz<Y{HA=
audit implementation stage 审计实施阶段 !
R?r)G5E
audit mark 审计标识 2cr~/,YY
audit materiality 审计重要性 ;(fD R8
audit method 审计方法 Ndu vfA4
audit objective 审计目标，审计目的 2@@OjeANsX
audit of financial statements 会计报表审计，财务报表审计 2ixg
ix
audit opinion 审计意见 +^YXqOXU
audit period 被审计期间，被审计年度 uuHR
!
audit plan 审计计划 PuqT&|wP l
audit planning 编制审计计划，制定审计计划，审计计划 Wc ]BQn
audit planning stage 审计计划阶段 U0q{8 "
Pl
audit procedure 审计程序 EFu2& P
audit programme 审计程序表，具体审计计划 vF 0#]
audit report 审计报告 l9"0Wu@_x
audit report with a disclaimer of opinion 拒绝表示意见审计报告 H%>
E6rV B
audit report with a qualified opinion 有保留意见的审计报告 ,y>,?6:>
audit report with an adverse opinion 否定意见的审计报告 sx IvL7j l
audit report with dual dates 双重日期审计报告 xQ9P'ru
audit reporting stage 审计报告阶段 0m7ANq E[Z
audit responsibility 审计责任 #g*U\y
audit results 审计结果 t=o0
#jo
audit risk 审计风险 Y
m=ihQ|
audit sampling 审计抽样 '=K
[3%U
audit sampling techniques 审计抽样方法，审计抽样技术
@H2 c77%
audit strategies 审计策略 \7rF fN3
audit summary 审计总结，审计小结 L|
.q19b*
audit team 审计小组 >UvLeS2h:y
audit test 审计测试 h3D~?Iom
audit trail 审计轨迹 : kz*.1
audit work 审计工作 gR}> q4b
audit working paper 审计工作底稿 NFw7g&1;Kp
audited financial statement 审计会计报表，已审计财务报表 Osncl5PD)
Auditing Guidelines (the～) 审计规范指南 u :AKp<'
auditing standards 审计准则 0YK`wuZGS
audit-oriented working paper (审计)业务类工作底稿 (|+Sbq(o
authorisation 授权 '8\7(0$c
authorisation of transaction 交易的授权 f#mBMd
j
availability 可获得性 !D6
B X- 2 rC
balance 余额；差额；平衡 /(Mi2$@v1
balance sheet 资产负债表 t&}Z~ Zp
bank 银行 )Be?axI
bank account 银行账户，银行户头 "&;8U.
bank statement 银行对账单 G<n(\85X
barter transaction 易货交易，以物换物交易 P"d7A f
basis of audit 审计依据 6 /_] |4t
basis of preparation (会计报表的)编制基础 5p!X}u ]
book of account 账目，账簿 ?}|l )
borrowing 借款，贷款，借债 vU,AOK[l{
branch 分支，分支机构，分店 +Tz Z
brought forward (账户余额等的)承上年，承上期，承上页 nF$n[:
budget 预算 [P~6O>a5p
building 建筑物；大楼
QcQQQM
business conditions 业务情况，经营情况 i4;`dCT |A
business licence (企业等的)营业执照 eS)2#=
business relation 业务关系 x?s5vx AKf
Ax
p#8
