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 LXby(|< j
,D` jlY-1l
审计词汇英汉对照 MYa ra;k
uQ[,^Ee&/
A wj}LVyV
iC iKr aW
_)Txg2?=
ability to continue as a going concern 持续经营能力 |?0MRX0'g
acceptability 可接受性，可接受程度 v ,h"u
acceptable level of detection risk 检查风险的可接受水平 * .wj3' wV
acceptance of engagement 接受委托 h~
_i::vg
accepting the engagement for the first time 首次接受委托 C ,> n
access to asset 对资产的接触 JLWm9c+UTG
according to 根据，依据，依照 a6z0p%sIZ
account balance 账户余额 ,|\\C 6s
account for 对……进行会计处理，核算；解释 !f Av xR
accounting 会计，会计学 #M
w70@6
accounting advisory serve 会计咨询服务 7oIHp_Zq
accounting firm 会计师事务所 Ucy=I $"
accounting information 会计信息，会计资料 *(r9c(x a
accounting period 会计期间 N @<-R<s^
accounting policies 会计政策 @YaI5> ,/
accounting professional bodies 会计职业组织，会计职业团体 0~ $9z+S
accounting records 会计记录 R>:D&$[RD
accounting responsibility 会计责任 4x+[?fw
accounting service 会计服务 8lqmd1v
accounting standards 会计准则 0$Mxu7 /
Accounting Standards for Business Enterprises 企业会计准则 _IU5HT}2
accounting system 会计系统 ; t9_*)[
accounting treatment 会计处理 4|\M`T
accuracy 准确性，精确性 /K!f3o+
additional audit procedures 追加审计程序 Er@x
rhH
addressee 收件人，收信人 { GCp5
Administration of State-owned Assets (the～) 国有资产管理局 & }j;SK5
administrative laws and regulations 行政法规 `/R. 5;$|
adverse impact 不利影响，负面影响 m !<FlEkN
adverse opinion 反对意见 ak: f4dEd
advisory group 咨询组，顾问组 FYC] ^ D
agency fee 代理费，代理费用 =<9Mv+Ry8
aggregate 总计，合计为…… \+U;$.)3
alternation of document and record 变造文件和记录 yG~V
v pv
alternative audit procedures 替代审计程序，备选审计程序 %K\B )HR
amend 修改，修订 };9/J3]m
amortisation 摊销 .7Qqs=Au
analytical capacity 分析能力 d<Od QvW.
analytical procedures 分析性程序 K`X'Hg#_P2
annual financial statements 年度会计报表，年度财务报表
v?3xWXX,
appendix 附录，附表 .% W.uF^
applicable 适用的 M"K $.m@t
applicable laws and regulations 适用的法规 S n
m v
application systems 应用系统 # 7d vT=
apply consistently 一贯地执行，一贯地实施 _f> )G
3p
appropriate 适当的，合适的； yF|yZ{
征用，挪用 p_n$}z
appropriate authorization 适当的授权 V{>;Z vj1R
appropriateness of audit evidence 审计证据的适当性 vzSjfv
approval 批准，核准 PW"?* ~&
assertion (会计报表上的)认定；确认 Kt]vTn7!
9
assessed level of control risk 对控制风险的评估，控制风险的评估水平 QjpJIw
asset 资产，财产 k{X+Y6'ku
asset restructuring 资产重组 ^P [#YO
assignment of duties 职责的划分 DrBkR` a?
assistant 助理，助理人员 JC Z &TK
associated company 联属公司，联营公司
ca0vN^Ji
association 联合，结合；协会，社团 8>vNa
assumption 假设，假定 rW O#h{
at a given date 在某一特定时日 >N`,
3;Z
attestation 鉴证，公证 4C:dkaDq]
attestation service 鉴证服务 /s(PFN8#Y
audit adjustment 审计调整 ; &?ITV
audit areas 审计领域 3_
E}XQd
audit conclusion 审计结论 SZtSUt(ss
audit effectiveness 审计效果 lQ [JA[
audit efficiency 审计效率 M,{; xf
audit engagement letter 审计业务约定书 Z!'
k N\z
audit evidence 审计证据 zC[LcC*+J
audit fee 审计费 $j(4FyH\
audit files 审计档案 8QK u
audit findings 审计中发现的事项 ~% ]V
,-4
audit implementation stage 审计实施阶段 -s0J8b
audit mark 审计标识 oz3!%'
audit materiality 审计重要性 Ft :_6T%
audit method 审计方法 ]5ibg"{S
audit objective 审计目标，审计目的 ^Nav8dma
audit of financial statements 会计报表审计，财务报表审计 }VH2G94 Ll
audit opinion 审计意见 l9 6 AJB'
audit period 被审计期间，被审计年度 [% Dh0hOg
audit plan 审计计划 ?"}U?m=
audit planning 编制审计计划，制定审计计划，审计计划 V0#E7u`4
audit planning stage 审计计划阶段 *z~J ]
audit procedure 审计程序 h"2^`
)!u
audit programme 审计程序表，具体审计计划 f
e^s`dsG
audit report 审计报告 Mj19;nc0I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @JP6F[d
audit report with a qualified opinion 有保留意见的审计报告 G[zy sxd
audit report with an adverse opinion 否定意见的审计报告 xA n|OSe
audit report with dual dates 双重日期审计报告 Ia ^/^>
audit reporting stage 审计报告阶段 lY[1P |]
audit responsibility 审计责任 6is +
\
audit results 审计结果 OWYY2&.h
audit risk 审计风险 &XhxkN$8
audit sampling 审计抽样 ZiH4s |
audit sampling techniques 审计抽样方法，审计抽样技术 K TE*Du
audit strategies 审计策略 q} g0-
Da
audit summary 审计总结，审计小结 vL "n oLs
audit team 审计小组 cIuCuh 0I`
audit test 审计测试 ^il
gd
audit trail 审计轨迹 TUp%Cx
audit work 审计工作 [R~@#I P!
audit working paper 审计工作底稿 Fk`6
q
audited financial statement 审计会计报表，已审计财务报表 &Fmen;(
Auditing Guidelines (the～) 审计规范指南 ,~K4+
t_
auditing standards 审计准则 +fMW B
audit-oriented working paper (审计)业务类工作底稿 7:.
!R^5H
authorisation 授权 ) I . uqG
authorisation of transaction 交易的授权 ~~ty9;KYL
availability 可获得性 U!nNT==
B cf_X=;yaqy
balance 余额；差额；平衡 % <%r
balance sheet 资产负债表 W;,RU8\f
bank 银行 %Si3LQf
bank account 银行账户，银行户头 _xP@kN~
bank statement 银行对账单 <g8 {LG0
barter transaction 易货交易，以物换物交易 h{E9rc1,
basis of audit 审计依据 Zl2d oX C
basis of preparation (会计报表的)编制基础 P\
2Bx *e
book of account 账目，账簿 JQ\o[ t
borrowing 借款，贷款，借债 v[m1R'
branch 分支，分支机构，分店 /q`f3OV"
brought forward (账户余额等的)承上年，承上期，承上页 i} 5+\t[Q
budget 预算 .Ag)/Xm(?
building 建筑物；大楼 q1%xk =8
business conditions 业务情况，经营情况 V Z60
business licence (企业等的)营业执照 @Z~0!VY
business relation 业务关系 3\P/4GK)
V}G; oz&>)
