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 -"R2
.u)X3..J
审计词汇英汉对照 BnX0G1|#
T]^62(So
A nXaC 3W:"
IQAZuN"<
.8 2P(}h
ability to continue as a going concern 持续经营能力 ]{sU&GqBLe
acceptability 可接受性，可接受程度 =Z{O<xw'
acceptable level of detection risk 检查风险的可接受水平 WQx?[tW(U
acceptance of engagement 接受委托 dph{74Dc
accepting the engagement for the first time 首次接受委托 /74QMx?
access to asset 对资产的接触 ;(b 9#b.
according to 根据，依据，依照 /}((l%U E.
account balance 账户余额 Bj+S"yS
account for 对……进行会计处理，核算；解释 EB0TTJR?#
accounting 会计，会计学 l?E{YQq]
accounting advisory serve 会计咨询服务 1NbG>E#Ol
accounting firm 会计师事务所 vt/x
,Y
accounting information 会计信息，会计资料 e+=y*OmQ
accounting period 会计期间 ML} J\7R
accounting policies 会计政策 5^}\4.eXo
accounting professional bodies 会计职业组织，会计职业团体 [xK3F+
accounting records 会计记录 t l[Uw[
accounting responsibility 会计责任 ,dv+p&Tz2
accounting service 会计服务 ]>W6
bTK
accounting standards 会计准则 / ?wt F4
Accounting Standards for Business Enterprises 企业会计准则 1Rt33\1J0
accounting system 会计系统 ,[N%Q#
accounting treatment 会计处理 5u ,{6
accuracy 准确性，精确性 I!ED?n
additional audit procedures 追加审计程序 Wt*cIZ
addressee 收件人，收信人 oro$wFxJO
Administration of State-owned Assets (the～) 国有资产管理局 p99 ]
administrative laws and regulations 行政法规 pD8+ 4;A
adverse impact 不利影响，负面影响 aacpM[{f
adverse opinion 反对意见 gl~ecc
advisory group 咨询组，顾问组 t DO=P
c
agency fee 代理费，代理费用 PoHg,n]
aggregate 总计，合计为…… `oAW7q)~
alternation of document and record 变造文件和记录 bpOYHc6,*`
alternative audit procedures 替代审计程序，备选审计程序 kc2 PoJ
amend 修改，修订 _H9 MwJ
amortisation 摊销 "0$a) 4]
analytical capacity 分析能力 @tF\p
analytical procedures 分析性程序 m1j*mtu
annual financial statements 年度会计报表，年度财务报表 Z
EQ@IS:Y
appendix 附录，附表 XP`Nf)3{Yd
applicable 适用的 ajve~8
/&
applicable laws and regulations 适用的法规 a f6M,{F
application systems 应用系统 u6J8"<
-W
apply consistently 一贯地执行，一贯地实施 &]Q@7Nl7:l
appropriate 适当的，合适的； <c*FCblv
征用，挪用 {Je[ZQ$
appropriate authorization 适当的授权 >R|/M`<ph
appropriateness of audit evidence 审计证据的适当性 J ; S
(>c
approval 批准，核准 #^#PPO
assertion (会计报表上的)认定；确认 x! hh"x
assessed level of control risk 对控制风险的评估，控制风险的评估水平 s'3
s^Dd
asset 资产，财产 ?K1/ <PE+
asset restructuring 资产重组 )i6m zzj5
assignment of duties 职责的划分 QER?i;-wb
assistant 助理，助理人员 '"`IC\N^
associated company 联属公司，联营公司 n #mA/H;wV
association 联合，结合；协会，社团 87=&^.~`
assumption 假设，假定 *=) cQeJ
at a given date 在某一特定时日 cv8L-Z>x.=
attestation 鉴证，公证 C=-=_>Q,L<
attestation service 鉴证服务 N[?N5 ~jG
audit adjustment 审计调整 V#v`(j%
audit areas 审计领域 Z~GL5
]S
audit conclusion 审计结论 n*o-Lo+Fe.
audit effectiveness 审计效果 zh%#Y_[R
audit efficiency 审计效率
_,kj:R.
audit engagement letter 审计业务约定书 6 o^,@~:R
audit evidence 审计证据 rDl*d`He!
audit fee 审计费 CJtcn_.F
audit files 审计档案 N1} c9}
audit findings 审计中发现的事项 C^s^D:
audit implementation stage 审计实施阶段 .
n TwPrG
audit mark 审计标识 ky8_Un aO
audit materiality 审计重要性 JR'
audit method 审计方法 w!#tTy k`
audit objective 审计目标，审计目的 'Jiw@t<o3`
audit of financial statements 会计报表审计，财务报表审计 =pr ` '
audit opinion 审计意见 a@8v^G
audit period 被审计期间，被审计年度 ) g0%{dfJ
audit plan 审计计划 PYiU_
audit planning 编制审计计划，制定审计计划，审计计划 j 7fL 7:,T
audit planning stage 审计计划阶段 eP.wOl
audit procedure 审计程序 o\BOL3H
audit programme 审计程序表，具体审计计划 :1 ^LsLr5
audit report 审计报告 5]~'_V
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ,aOl_o -&
audit report with a qualified opinion 有保留意见的审计报告 'SO %)B
audit report with an adverse opinion 否定意见的审计报告 !]4 2^?GH
audit report with dual dates 双重日期审计报告 svsq g{9z
audit reporting stage 审计报告阶段 9Q.rMs>qj
audit responsibility 审计责任 ]Gzm^6v
audit results 审计结果 i 6R~`0>Q
audit risk 审计风险 Ac96
[
audit sampling 审计抽样 B#exHf8
audit sampling techniques 审计抽样方法，审计抽样技术 7X`l&7IXP
audit strategies 审计策略 e%@'5k\SK
audit summary 审计总结，审计小结 l~1Oef#y
audit team 审计小组 'g6\CZw(#
audit test 审计测试 QFE :tBHe
audit trail 审计轨迹 u$h
4lIl
audit work 审计工作 C](f>)Dz
/
audit working paper 审计工作底稿 5:\},n+VE
audited financial statement 审计会计报表，已审计财务报表 !6n_}I-W
Auditing Guidelines (the～) 审计规范指南 FFl!\y*0z
auditing standards 审计准则 z[LNf.)}
audit-oriented working paper (审计)业务类工作底稿
?TM ,Q
authorisation 授权 Ua<5U5
authorisation of transaction 交易的授权 0[A[U_b
availability 可获得性 6 rh5h:
B B%"
d~5Y
balance 余额；差额；平衡 M*y)6H k~
balance sheet 资产负债表 kv]~'Srk
bank 银行 2- &k^Gl!:
bank account 银行账户，银行户头 \@WDV
bank statement 银行对账单 |pm7 _
[
barter transaction 易货交易，以物换物交易 WM
Fb4SUR
basis of audit 审计依据 t,Qyf N
basis of preparation (会计报表的)编制基础 &?W0mW(
book of account 账目，账簿 J
cPtwa;q@
borrowing 借款，贷款，借债 1uG"f<TsR
branch 分支，分支机构，分店 7 zA'ri3w
brought forward (账户余额等的)承上年，承上期，承上页 * Tas`WA
budget 预算 >5_2_Y$"
building 建筑物；大楼 _|iSF2f,X
business conditions 业务情况，经营情况 ;ZH3{
business licence (企业等的)营业执照 4 kn|^
business relation 业务关系 %9w::hav
e 63uLWDT
