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 94|yvh.B
_BV`,`8}
审计词汇英汉对照 9?;@*x
A Jyq>0p
A Zx+cvQ
4\N_ G
@
yGiP[d|tRc
ability to continue as a going concern 持续经营能力 k6Ihc?HL
acceptability 可接受性，可接受程度 ; 8P_av}C
acceptable level of detection risk 检查风险的可接受水平 c>ad0xce6
acceptance of engagement 接受委托 r C_d$Jv
accepting the engagement for the first time 首次接受委托 M8';% =@
access to asset 对资产的接触 4:vTxNs&S
according to 根据，依据，依照 }:`5, b%Y_
account balance 账户余额 bj @xqAGl
account for 对……进行会计处理，核算；解释 ^qxdmMp)l
accounting 会计，会计学 m0A# 6=<
accounting advisory serve 会计咨询服务 Ly9Q}dL
accounting firm 会计师事务所 P:sAqvH6
accounting information 会计信息，会计资料 \M5P+Wk '
accounting period 会计期间 &<au/^F
accounting policies 会计政策 DVI7]+=nV
accounting professional bodies 会计职业组织，会计职业团体 n]+.
accounting records 会计记录 lv4(4
$T
accounting responsibility 会计责任 v f`9*x F
accounting service 会计服务 na z:A
accounting standards 会计准则 .APVjqG
Accounting Standards for Business Enterprises 企业会计准则 *z0K%@M
accounting system 会计系统 J
O2xT#V
accounting treatment 会计处理 Ap%O~wA'
accuracy 准确性，精确性 v ~"Ef_`
additional audit procedures 追加审计程序 M% @
addressee 收件人，收信人 -kl;!:'.3
Administration of State-owned Assets (the～) 国有资产管理局 t5paY w-b
administrative laws and regulations 行政法规 c/
_yMN
adverse impact 不利影响，负面影响 tBseqS3<
adverse opinion 反对意见 Ah-8"`E
advisory group 咨询组，顾问组 iZQ\
m0Zc
agency fee 代理费，代理费用 d K.R[ aQ
aggregate 总计，合计为……
EX:{EmaT
alternation of document and record 变造文件和记录 f =o4I2Y[
alternative audit procedures 替代审计程序，备选审计程序 +Hj/0pp
amend 修改，修订 wcZbmJ:
amortisation 摊销 -Q$b7*"z(
analytical capacity 分析能力 JSgpb ?(
analytical procedures 分析性程序 9?
2
annual financial statements 年度会计报表，年度财务报表 66Gx .tE
appendix 附录，附表 x=-0 zV
applicable 适用的 IIxJ
qGN:
applicable laws and regulations 适用的法规 xuU
x4,Z
application systems 应用系统 >
\3ah4"o
apply consistently 一贯地执行，一贯地实施 QH~Jy*\+PX
appropriate 适当的，合适的； Uky9zGa
征用，挪用 mc
ZGg;3
appropriate authorization 适当的授权 "j R] MZ
appropriateness of audit evidence 审计证据的适当性 d+6]u_J
approval 批准，核准 mV?&%>*(f
assertion (会计报表上的)认定；确认 )1 1W)G`w
assessed level of control risk 对控制风险的评估，控制风险的评估水平 JrDHRIkgm
asset 资产，财产 KiAcA]0
asset restructuring 资产重组 tz4
]hF
assignment of duties 职责的划分 2n|CD|V$ux
assistant 助理，助理人员 \i
ru7' S
associated company 联属公司，联营公司 s<vs:jna
association 联合，结合；协会，社团 :Ca TP% GW
assumption 假设，假定 l~J*' m2
at a given date 在某一特定时日 7 Fz
xe$A
attestation 鉴证，公证 KE.D
t
attestation service 鉴证服务 Mvb':/M
audit adjustment 审计调整 P~RhUKfd
audit areas 审计领域 0 xCz'mJ
audit conclusion 审计结论 ,Ff n)+
audit effectiveness 审计效果 } ptMjT{9
audit efficiency 审计效率 .9h )b f+
audit engagement letter 审计业务约定书 L8&D(wh/f
audit evidence 审计证据 _D,eyP9P
audit fee 审计费 m`6VKp{YD
audit files 审计档案 >A}0Ho
audit findings 审计中发现的事项 |~K( F <;j
audit implementation stage 审计实施阶段 r_U>VT^E:
audit mark 审计标识 $^_|j1 z#i
audit materiality 审计重要性 nt ,7u(
audit method 审计方法 dMvp&M\\'
audit objective 审计目标，审计目的 "DQ'C% sL9
audit of financial statements 会计报表审计，财务报表审计 $`ztiVu3
audit opinion 审计意见 r:&|vP
audit period 被审计期间，被审计年度 ONX8}Ob~
audit plan 审计计划 <7 )Fh*W@
audit planning 编制审计计划，制定审计计划，审计计划 t- 7og;^8k
audit planning stage 审计计划阶段 =o^|b ih
audit procedure 审计程序 dqc1 q:k?$
audit programme 审计程序表，具体审计计划 rzeLx Wt
audit report 审计报告 rmd;\)#* `
audit report with a disclaimer of opinion 拒绝表示意见审计报告 M#,Q
^rH#
audit report with a qualified opinion 有保留意见的审计报告 Z4hLdHo_
audit report with an adverse opinion 否定意见的审计报告 UE :HMn6
audit report with dual dates 双重日期审计报告 _A+w#kiv>
audit reporting stage 审计报告阶段 7:Zt uc]
audit responsibility 审计责任 -rSIBc:$8
audit results 审计结果 Gy"%R-j7
audit risk 审计风险 @T:fa J5\'
audit sampling 审计抽样 x,8<tSW)Z
audit sampling techniques 审计抽样方法，审计抽样技术 %Mn.e a
audit strategies 审计策略 H( -4:BD?
audit summary 审计总结，审计小结 5[gh|I;D
audit team 审计小组 'g)n1 {
audit test 审计测试
CN
&
audit trail 审计轨迹 |/`%3'4H
audit work 审计工作 e3[:D5
audit working paper 审计工作底稿 izZ=d5+K
audited financial statement 审计会计报表，已审计财务报表 ~i~%~ doa
Auditing Guidelines (the～) 审计规范指南 cYNV\b4-
auditing standards 审计准则 r"{<%e
audit-oriented working paper (审计)业务类工作底稿 D g>^ A
authorisation 授权 .Y*f2A.v
authorisation of transaction 交易的授权 1(#;&:$`i
availability 可获得性 c EnkU]
B ?KE$r~dn
balance 余额；差额；平衡
V@vU"
balance sheet 资产负债表 X~9j$3lUBR
bank 银行 ;_?MX/w|&
bank account 银行账户，银行户头 #{J,kcxS
bank statement 银行对账单 Vb|#MNf)
barter transaction 易货交易，以物换物交易
CE%_A[a
basis of audit 审计依据
aelO3'UN
basis of preparation (会计报表的)编制基础 !#yq@2QX
book of account 账目，账簿 Shr,#wwM`B
borrowing 借款，贷款，借债 \2C`<h$fN
branch 分支，分支机构，分店 'g MfN
brought forward (账户余额等的)承上年，承上期，承上页 ]j<Bo4~Il
budget 预算 +A8j@d#:
building 建筑物；大楼 SA"p \}"
business conditions 业务情况，经营情况 #*%q'gyHT
business licence (企业等的)营业执照 4Xj4|Rw%
business relation 业务关系 0(TTw(;
nY%5cJ`"
