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 W" !am MQ
8;'n. SC{
审计词汇英汉对照 f2u2Ns0Ym
BE+Y qT
A t<k8 .9
M$
Tk!b`9
lC4By,1*
ability to continue as a going concern 持续经营能力 y?JbJ
acceptability 可接受性，可接受程度 i3"sAr P"|
acceptable level of detection risk 检查风险的可接受水平 {S}@P~H =
acceptance of engagement 接受委托 m2! 7M%]GC
accepting the engagement for the first time 首次接受委托 "pPNlV]UA^
access to asset 对资产的接触 [>:gwl
_\
according to 根据，依据，依照 L [bGO|O
account balance 账户余额 c[y8 "M5
account for 对……进行会计处理，核算；解释 :L[6a>"neE
accounting 会计，会计学 ]03ZrZ!
PM
accounting advisory serve 会计咨询服务 \nHlI=!P
accounting firm 会计师事务所 :kVV.a# g
accounting information 会计信息，会计资料 ks 5'Z8X
accounting period 会计期间
)2$_:Ek
accounting policies 会计政策 a82mC r
accounting professional bodies 会计职业组织，会计职业团体 FSmi.7
accounting records 会计记录 GWVdNYpmr
accounting responsibility 会计责任 d<Os TA
accounting service 会计服务 C|I
1
m
accounting standards 会计准则 qL P +@wbJ
Accounting Standards for Business Enterprises 企业会计准则 qck/ b
accounting system 会计系统 p~.@8r(
accounting treatment 会计处理 3DHm9n+/:
accuracy 准确性，精确性 k:TfE6JZ
additional audit procedures 追加审计程序 PWMaB
addressee 收件人，收信人 $Y`aS^IW
Administration of State-owned Assets (the～) 国有资产管理局 "(N HA+s/
administrative laws and regulations 行政法规 :#/bA&
adverse impact 不利影响，负面影响 r+\z0_'
w6
adverse opinion 反对意见
c6HU'%v
advisory group 咨询组，顾问组 (<l2 ^H
agency fee 代理费，代理费用 <J)A_Kx[57
aggregate 总计，合计为…… kOCxIJ!Xp=
alternation of document and record 变造文件和记录 ]~^/w}(K
alternative audit procedures 替代审计程序，备选审计程序 3CE8+PnT
amend 修改，修订 nnG2z
@$-
amortisation 摊销 MuobMD}jqe
analytical capacity 分析能力 Fsf22
analytical procedures 分析性程序 JY2
F-0t)
annual financial statements 年度会计报表，年度财务报表 [hL1 PWKs
appendix 附录，附表 VTWE-: r
applicable 适用的 'y?|shV{]
applicable laws and regulations 适用的法规 gDub+^ye>/
application systems 应用系统 f}X8|GlBo
apply consistently 一贯地执行，一贯地实施 HD{`w1vcN
appropriate 适当的，合适的； { +2cRr.
征用，挪用 tA-B3 ]
appropriate authorization 适当的授权 mr!I}I7x&x
appropriateness of audit evidence 审计证据的适当性 [k OA+\v
approval 批准，核准 F}]_/cY7B
assertion (会计报表上的)认定；确认 9i}D6
te
assessed level of control risk 对控制风险的评估，控制风险的评估水平 b8.%? _?
asset 资产，财产 qDM[7q3.
asset restructuring 资产重组 C._sgO
assignment of duties 职责的划分 pV6HQ:y1
assistant 助理，助理人员 +Rgw+o
associated company 联属公司，联营公司 x
acLlX+
association 联合，结合；协会，社团 Qcy`O
m^2
assumption 假设，假定 U
0RfovJ
at a given date 在某一特定时日 oKi1=d+T
attestation 鉴证，公证 0f %:OU5Y
attestation service 鉴证服务 2<G1'7)
audit adjustment 审计调整 &f W=5'
audit areas 审计领域 Z9&D'n)
audit conclusion 审计结论 $Je"z]cy-
audit effectiveness 审计效果 A_Iu*pz^^
audit efficiency 审计效率 !><
%\K
audit engagement letter 审计业务约定书 1=Zw=ufqV
audit evidence 审计证据 n2 mw@Ay!
audit fee 审计费 7f%Qc
%B
audit files 审计档案 k
qW<e
[
audit findings 审计中发现的事项 Kk>qgi$
audit implementation stage 审计实施阶段 g> xUS_d>
audit mark 审计标识 q#&#*6 )B
audit materiality 审计重要性 .crM!{<Y
audit method 审计方法 (?BgT i\
audit objective 审计目标，审计目的 RVnyl`s
audit of financial statements 会计报表审计，财务报表审计 S<3
!oDBs
audit opinion 审计意见 fq'X y9L
audit period 被审计期间，被审计年度 RLz`aBT
audit plan 审计计划 _P<l G[V
audit planning 编制审计计划，制定审计计划，审计计划 L4pjh&+8
audit planning stage 审计计划阶段 iM|"H..
audit procedure 审计程序
d^5SeCs6
audit programme 审计程序表，具体审计计划 (}
X?v`Y^W
audit report 审计报告 iW@Vw{|i I
audit report with a disclaimer of opinion 拒绝表示意见审计报告 {!1n5a3" 1
audit report with a qualified opinion 有保留意见的审计报告 Q 95
audit report with an adverse opinion 否定意见的审计报告 -;)SER3Wq4
audit report with dual dates 双重日期审计报告 ]cqZ!4? _
audit reporting stage 审计报告阶段 V$<G)dwUG5
audit responsibility 审计责任 zQ5jx5B":
audit results 审计结果 z8 (R.TB
audit risk 审计风险 G 0 QXf
audit sampling 审计抽样 2^ bpH%
audit sampling techniques 审计抽样方法，审计抽样技术 Z ;y}gv/ {
audit strategies 审计策略 "YzTMKu
audit summary 审计总结，审计小结 c =N]!
,MO
audit team 审计小组 ab aQJ|
audit test 审计测试 boF4d'g"
audit trail 审计轨迹 [Ht."VxR
audit work 审计工作 8gtCY~m
audit working paper 审计工作底稿 UW/3{2
audited financial statement 审计会计报表，已审计财务报表 +B q}>
Auditing Guidelines (the～) 审计规范指南 mU+F Q X
auditing standards 审计准则 k<'vP{
audit-oriented working paper (审计)业务类工作底稿 4 ?@uF[
authorisation 授权 D d#
SUQ
authorisation of transaction 交易的授权 7#9'2dI
availability 可获得性 nG ^M 2)(8
B ;WS7.
balance 余额；差额；平衡 Ef`5fgp?
S
balance sheet 资产负债表 o
A;jy
bank 银行 && 9c&xgzE
bank account 银行账户，银行户头 IN|i)?r h
bank statement 银行对账单 r$r&4d Y
barter transaction 易货交易，以物换物交易 bN4&\d*u#
basis of audit 审计依据 +/3
Z
basis of preparation (会计报表的)编制基础 pl#o!j( i
book of account 账目，账簿 e.}3OK
borrowing 借款，贷款，借债 "_1-IE
branch 分支，分支机构，分店 E7yf[/it
brought forward (账户余额等的)承上年，承上期，承上页 A:.IBctsd
budget 预算 t$y&=v
building 建筑物；大楼 Jl> at
business conditions 业务情况，经营情况 YZBzv2'\x
business licence (企业等的)营业执照 fa4951_
business relation 业务关系 HhWwc#B
11B{gUv.]
