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 Hm %g_Mt
. yZm^&
审计词汇英汉对照 [ X,A'Q
^0^(
u
A M[, D *
8|O=/m ^]
#s"851e
ability to continue as a going concern 持续经营能力 *AZ?~ i^o
acceptability 可接受性，可接受程度 ZJ;LD*
acceptable level of detection risk 检查风险的可接受水平 R7K! A
%
acceptance of engagement 接受委托 y
'Ol Q2U
accepting the engagement for the first time 首次接受委托 }N3V5cab
access to asset 对资产的接触 b~7Jh:%@;
according to 根据，依据，依照 [oV{8 3f
account balance 账户余额 K OjluP
account for 对……进行会计处理，核算；解释 pb#mg^8
accounting 会计，会计学 X C DSmZ
accounting advisory serve 会计咨询服务 E\0X`QeY
accounting firm 会计师事务所 Sw)i1S9
accounting information 会计信息，会计资料 u~W{R
HClW
accounting period 会计期间 ]q{
PDZ
accounting policies 会计政策 TyF{tuF
accounting professional bodies 会计职业组织，会计职业团体 k#O,j pbB
accounting records 会计记录 c-k A^z{f
accounting responsibility 会计责任 AoYaVlKG8
accounting service 会计服务 !@G)$g=<
accounting standards 会计准则 ZK6Hvc0
Accounting Standards for Business Enterprises 企业会计准则
mO P4z'
accounting system 会计系统 #^ 6^
accounting treatment 会计处理 +\0T\;-Xe
accuracy 准确性，精确性 & D ]p,
additional audit procedures 追加审计程序 Yi(1^'Bi
addressee 收件人，收信人 jin db#)bz
Administration of State-owned Assets (the～) 国有资产管理局 I"@p aLZ
administrative laws and regulations 行政法规 ~,"N[Q
adverse impact 不利影响，负面影响 KOey8tB)1
adverse opinion 反对意见 nnwJ YEi
advisory group 咨询组，顾问组 c%z'xM
agency fee 代理费，代理费用 F8 <"AI
aggregate 总计，合计为…… _qn?2u3mnR
alternation of document and record 变造文件和记录 1<.5u b*i4
alternative audit procedures 替代审计程序，备选审计程序 *5k+t
amend 修改，修订
0,_b)
amortisation 摊销 tdep|sD
analytical capacity 分析能力 0:"2MSf
>
analytical procedures 分析性程序 ,2L$G &?
annual financial statements 年度会计报表，年度财务报表 ;HNq>/{
appendix 附录，附表 |7"$ w%2
applicable 适用的 VfSj E.|
applicable laws and regulations 适用的法规 bFY~oa %C
application systems 应用系统 Ipe n
apply consistently 一贯地执行，一贯地实施 }4&/VvN
appropriate 适当的，合适的； Z^yNLF *&V
征用，挪用 irbw'^;y
appropriate authorization 适当的授权 |4;UyHh
appropriateness of audit evidence 审计证据的适当性 :ofBzTNwZ
approval 批准，核准 thc <xxRP
assertion (会计报表上的)认定；确认 * 27*>W1
assessed level of control risk 对控制风险的评估，控制风险的评估水平 o.m:3!RW
asset 资产，财产 aI3CNeav
asset restructuring 资产重组 aS84n.?vq
assignment of duties 职责的划分 zF`3 gl.
assistant 助理，助理人员 r^0F"9eOL
associated company 联属公司，联营公司 29&bbfU
association 联合，结合；协会，社团 Dnw| %6Y
assumption 假设，假定 s@8w- ]"
at a given date 在某一特定时日 K
cy@$uF{2
attestation 鉴证，公证 ; "kaF!
attestation service 鉴证服务 *bd[S0l
audit adjustment 审计调整 / 3!fA=+
audit areas 审计领域
=-"c*^$]
audit conclusion 审计结论 GbI-
SbE
audit effectiveness 审计效果 c9wfsapJ
audit efficiency 审计效率 M}O}:1Par
audit engagement letter 审计业务约定书 E{E0Z9t7&
audit evidence 审计证据 * JX ;|S
audit fee 审计费 5] 5 KB;
audit files 审计档案 W3H+.E
audit findings 审计中发现的事项 mh.+. "<)F
audit implementation stage 审计实施阶段 q?):oJ
audit mark 审计标识 E&`Nh5 JfC
audit materiality 审计重要性 H[
m <RaG8
audit method 审计方法 l +*&:Q/
audit objective 审计目标，审计目的 }}&#|)Yq
audit of financial statements 会计报表审计，财务报表审计 k(t}^50^j
audit opinion 审计意见 rHjq1-t
audit period 被审计期间，被审计年度 H/
+B%2Zj
audit plan 审计计划 q%Yn;g|_
audit planning 编制审计计划，制定审计计划，审计计划 bD ^b
audit planning stage 审计计划阶段 q_kdCO{:df
audit procedure 审计程序 tM4 Cx
audit programme 审计程序表，具体审计计划 r [ :
audit report 审计报告 -fS.9+k0/
audit report with a disclaimer of opinion 拒绝表示意见审计报告 (wRgus
audit report with a qualified opinion 有保留意见的审计报告 y5r4+2B
audit report with an adverse opinion 否定意见的审计报告 ?e[lr>-
audit report with dual dates 双重日期审计报告 ;&V s4
audit reporting stage 审计报告阶段 UCW V2Mu
audit responsibility 审计责任 8[vc?+>&
audit results 审计结果 s EM Q
audit risk 审计风险 `h:34RC;
audit sampling 审计抽样 1y#D?R=E
audit sampling techniques 审计抽样方法，审计抽样技术 Zf$Np50@(
audit strategies 审计策略 ~6YMD
audit summary 审计总结，审计小结 br -]fE.be
audit team 审计小组 5"XC$?I<}
audit test 审计测试 &i+ Ce
audit trail 审计轨迹 ^ XbU~3(
audit work 审计工作 R;,g1m|]
audit working paper 审计工作底稿 v6.t{6zYgY
audited financial statement 审计会计报表，已审计财务报表 #7ohQrP
Auditing Guidelines (the～) 审计规范指南 |a1{ve[
auditing standards 审计准则 2c6 g>?
audit-oriented working paper (审计)业务类工作底稿 `F<jLU^3
authorisation 授权 Wbr+ KX8)
authorisation of transaction 交易的授权 ktIi$v
availability 可获得性 Ym% xx!9
B L:XC
balance 余额；差额；平衡 Bn@(zHG+5&
balance sheet 资产负债表 A,sr[Pa@
bank 银行 >l eU:7
bank account 银行账户，银行户头 .7K7h^*F
bank statement 银行对账单 I:K"'R^
barter transaction 易货交易，以物换物交易 jC bV,0)^
basis of audit 审计依据 fh L,aCS=
basis of preparation (会计报表的)编制基础 (x/k.&
book of account 账目，账簿 UMAgA!s
borrowing 借款，贷款，借债 :#@ = B]
branch 分支，分支机构，分店 AbZKYF
P
brought forward (账户余额等的)承上年，承上期，承上页 ,eTU/Q>{,&
budget 预算 ;>n,: 355L
building 建筑物；大楼 lpz2
m\
business conditions 业务情况，经营情况 'Ut7{rZ5
business licence (企业等的)营业执照 KQ B3 m"
business relation 业务关系 th;{V%:LW
d3=KTTi\
