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 ;| Cd q
N'{[BA(eE
审计词汇英汉对照 jY6GWsh:9
y2W+YV*
A t]K20(FSN
"'4
la[
pA
ability to continue as a going concern 持续经营能力 gt{kjrTv&
acceptability 可接受性，可接受程度 s`yzeo
acceptable level of detection risk 检查风险的可接受水平 "GMU~594
acceptance of engagement 接受委托 %.Y5%T yP
accepting the engagement for the first time 首次接受委托 Hq .rG-,p
access to asset 对资产的接触 }M4dze
according to 根据，依据，依照 s8 -RXEPb
account balance 账户余额 \'|n.1Fr
account for 对……进行会计处理，核算；解释 |E+.y&0;
accounting 会计，会计学 Q,?_;,I}
accounting advisory serve 会计咨询服务 ]V"P
&; m
accounting firm 会计师事务所 0%%1:W-
accounting information 会计信息，会计资料 S t5;X&Q
accounting period 会计期间 _k:8ib2TQ
accounting policies 会计政策 77\+V 0cF
accounting professional bodies 会计职业组织，会计职业团体 }rQ Qe:{]B
accounting records 会计记录 pRQ7rT',v
accounting responsibility 会计责任 FjC GD4x1N
accounting service 会计服务 ElO|6kOBYG
accounting standards 会计准则 SZGR9/* ^
Accounting Standards for Business Enterprises 企业会计准则 bEcs(Mc~
accounting system 会计系统 RV~t%Sw^
accounting treatment 会计处理 8LV6E5Q
accuracy 准确性，精确性 ^IT
F*
additional audit procedures 追加审计程序 +4yre^gC
addressee 收件人，收信人 h,/Aq
Administration of State-owned Assets (the～) 国有资产管理局 " Enb
administrative laws and regulations 行政法规 ("U< @~
adverse impact 不利影响，负面影响 4 t*%(
adverse opinion 反对意见 LR=Ji7
advisory group 咨询组，顾问组 Bx4 5yaT
agency fee 代理费，代理费用 !Yof%%m$;
aggregate 总计，合计为…… > 0HH#JW
alternation of document and record 变造文件和记录 )N 3^r>(e<
alternative audit procedures 替代审计程序，备选审计程序 oAO{4xP
amend 修改，修订 py;p7y!gxA
amortisation 摊销 $;5Q
mKQ'
analytical capacity 分析能力 xPZ
>vCg
analytical procedures 分析性程序 Y`~B > J
annual financial statements 年度会计报表，年度财务报表 h,c*:
appendix 附录，附表 >XtfT '
applicable 适用的 kZe<<iv
applicable laws and regulations 适用的法规 fkI 5~Y|
application systems 应用系统
_X#R v2a
apply consistently 一贯地执行，一贯地实施 8-#kY}d.
appropriate 适当的，合适的； WW:G(
\`
征用，挪用 .wNXvnWr
appropriate authorization 适当的授权 q|*^{(tWs
appropriateness of audit evidence 审计证据的适当性 :#:|:q.]
approval 批准，核准 A8f.h5~9
assertion (会计报表上的)认定；确认
^kfqw0!
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ^PEw #.WG
asset 资产，财产 W
^'|{9&m
asset restructuring 资产重组 3sr_V~cZ9
assignment of duties 职责的划分 evZcoH3~
assistant 助理，助理人员 gqS9 {K(f
associated company 联属公司，联营公司 mx^Ga=:
?
association 联合，结合；协会，社团 a``|sn9
assumption 假设，假定 !( lcUdBd
at a given date 在某一特定时日 SnE^\I^
O
attestation 鉴证，公证 ??F* Z" x
attestation service 鉴证服务 z}E_ wg
audit adjustment 审计调整 4Ly>x>b <
audit areas 审计领域 6f +aGz
audit conclusion 审计结论 |gE1P/%k
audit effectiveness 审计效果 vM/*S
6[
audit efficiency 审计效率 ko9}?qs
audit engagement letter 审计业务约定书 'xH^ksb "
audit evidence 审计证据 H,} &=SCk
audit fee 审计费 JpS}X\]i
audit files 审计档案 ^fsMf
B
audit findings 审计中发现的事项 d?7?tL2
audit implementation stage 审计实施阶段 +vkmS
audit mark 审计标识 3}nk9S:jr
audit materiality 审计重要性 $Ivjcs:
audit method 审计方法 {R_ > KE1
audit objective 审计目标，审计目的 mG
S4W;
audit of financial statements 会计报表审计，财务报表审计 ]FCP
|Jz
audit opinion 审计意见 $z=%e#(!I
audit period 被审计期间，被审计年度 =z FROB\
audit plan 审计计划 f\_RW;y|m
audit planning 编制审计计划，制定审计计划，审计计划 .D W>c
}1
audit planning stage 审计计划阶段 LO=U?`)q
audit procedure 审计程序 Cu7{>"
audit programme 审计程序表，具体审计计划 BAQ- 1kSz
audit report 审计报告 3y)\dln
audit report with a disclaimer of opinion 拒绝表示意见审计报告 #I=EYl=Vvi
audit report with a qualified opinion 有保留意见的审计报告
7IxeSxXH
audit report with an adverse opinion 否定意见的审计报告 ny{C,1QG
audit report with dual dates 双重日期审计报告 r,;ca6>5H
audit reporting stage 审计报告阶段 (fpz",[
audit responsibility 审计责任 ^Wld6:L{I
audit results 审计结果 *$=i1w
audit risk 审计风险 7Bj,{9^aJ
audit sampling 审计抽样 WJq>%<#
audit sampling techniques 审计抽样方法，审计抽样技术 u+V*U5v
audit strategies 审计策略 necY/&Ld-
audit summary 审计总结，审计小结 `/sNX<mp
audit team 审计小组 "'CvB0>
audit test 审计测试 [oh06_rB
audit trail 审计轨迹 @6UtnX'd
audit work 审计工作 Qx
z[
audit working paper 审计工作底稿 ]c>@RXY'
audited financial statement 审计会计报表，已审计财务报表 }StzhV{GS
Auditing Guidelines (the～) 审计规范指南 2Wzx1_D "a
auditing standards 审计准则 g`pq* D
audit-oriented working paper (审计)业务类工作底稿 h,{Q %sqO
authorisation 授权 ?L }>9$"
authorisation of transaction 交易的授权 .
\caRb[
availability 可获得性
YNB M \Q
B r~,y3L6ic
balance 余额；差额；平衡 SWr TM
balance sheet 资产负债表 rMwa6ZO'm;
bank 银行 5Od%Jhtt
bank account 银行账户，银行户头 8Qg{@#Wr
bank statement 银行对账单
+0Q
barter transaction 易货交易，以物换物交易 \dHqCQ
basis of audit 审计依据 $ 5pCfW8>
basis of preparation (会计报表的)编制基础 qcs)
p
book of account 账目，账簿 TKnWhB/J
borrowing 借款，贷款，借债 b/_Zw^DPC
branch 分支，分支机构，分店 ExG(*[l
brought forward (账户余额等的)承上年，承上期，承上页 _%Z.Re
budget 预算 <);q,|eh2
building 建筑物；大楼 btg= # u
business conditions 业务情况，经营情况 ^(J rOh'
business licence (企业等的)营业执照 v_zt $bf{Y
business relation 业务关系 eJoM4v
H?"M &mF
