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 c"!lwm3b
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审计词汇英汉对照 )5f
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ability to continue as a going concern 持续经营能力 mW%?>Z1=>d
acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 CXtU" X
acceptance of engagement 接受委托 H;aYiy
accepting the engagement for the first time 首次接受委托 9x+<I k
access to asset 对资产的接触 ZDL']*)'
according to 根据，依据，依照 B5X sGLV
account balance 账户余额 fx8EB8A7K7
account for 对……进行会计处理，核算；解释 (J"T]-[
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 A~nf#(!^]
accounting firm 会计师事务所 ~](fFa{
accounting information 会计信息，会计资料 *=Z26
accounting period 会计期间 Ch
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accounting policies 会计政策 &4dz}zz90
accounting professional bodies 会计职业组织，会计职业团体 (yo;NKq,@
accounting records 会计记录 6I_Hd> 4
accounting responsibility 会计责任 >Q,zNs
accounting service 会计服务
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accounting standards 会计准则 a:YI"*S
Accounting Standards for Business Enterprises 企业会计准则 m\ /(w_/?
accounting system 会计系统 ZWV|# c<G
accounting treatment 会计处理 z<gu00U7
accuracy 准确性，精确性 Ta
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additional audit procedures 追加审计程序 "x' ),
addressee 收件人，收信人 N^VD=<#T
Administration of State-owned Assets (the～) 国有资产管理局 bshGS8 O
administrative laws and regulations 行政法规 C9S@v D+
adverse impact 不利影响，负面影响 Vv$HR
adverse opinion 反对意见 CGw--`#\
advisory group 咨询组，顾问组 ;evCW$
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agency fee 代理费，代理费用 y'ja< 1I >
aggregate 总计，合计为…… AgF5-tz6x
alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序，备选审计程序 Q4s&E\}
amend 修改，修订 (UNtRz'=;
amortisation 摊销 _ nT{g
analytical capacity 分析能力 i54 md$Q^
analytical procedures 分析性程序 %,b X/!
annual financial statements 年度会计报表，年度财务报表 `P+(&taT
appendix 附录，附表 (\puf+
applicable 适用的 Ra
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applicable laws and regulations 适用的法规 P,gdnV
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application systems 应用系统 r^$~>!kZ|
apply consistently 一贯地执行，一贯地实施 ~c{:DM
appropriate 适当的，合适的； 09M;}4ev&7
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appropriate authorization 适当的授权 H'RL62!
appropriateness of audit evidence 审计证据的适当性 0BkV/v1Uc
approval 批准，核准 /7$mxtB5%L
assertion (会计报表上的)认定；确认 !Q-wdzsp?
assessed level of control risk 对控制风险的评估，控制风险的评估水平 4a ZCFdc
asset 资产，财产 -'rj&x{Q)U
asset restructuring 资产重组 dTEJ=d40
assignment of duties 职责的划分 NnxM3*
assistant 助理，助理人员 bm&87
associated company 联属公司，联营公司 cTZ)"^ z!
association 联合，结合；协会，社团 rqCa 2
assumption 假设，假定 ;~HNpu$
at a given date 在某一特定时日 J."{<&
attestation 鉴证，公证 ?BCy J
attestation service 鉴证服务 ;'RFo?u K
audit adjustment 审计调整 {7Cx#Ewd
audit areas 审计领域 ZofHi c
audit conclusion 审计结论 v@ONo?)
audit effectiveness 审计效果 0/]_n
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audit efficiency 审计效率 ioIv=qGdiP
audit engagement letter 审计业务约定书 @%i>XAe#0
audit evidence 审计证据 TW`mxj_J2
audit fee 审计费 'zSgCgCHX8
audit files 审计档案 UPCQs",
audit findings 审计中发现的事项 i% (yk#=V
audit implementation stage 审计实施阶段 [j6~}zu@
audit mark 审计标识 !"4w&bQ
audit materiality 审计重要性 }$&WC:Lg
audit method 审计方法 0V11#
audit objective 审计目标，审计目的 3
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audit of financial statements 会计报表审计，财务报表审计 F 1 |zXg)
audit opinion 审计意见 #!!AbuhzK{
audit period 被审计期间，被审计年度 _[E \=
audit plan 审计计划 f[/.I,9U^
audit planning 编制审计计划，制定审计计划，审计计划 L@ |#Bbmx
audit planning stage 审计计划阶段 \ 3NS>v[1
audit procedure 审计程序 :B#EqeI
audit programme 审计程序表，具体审计计划 `ypL] $cW
audit report 审计报告 ^/KfH &E
audit report with a disclaimer of opinion 拒绝表示意见审计报告 xcSR{IZ
audit report with a qualified opinion 有保留意见的审计报告 <GW R7rUH
audit report with an adverse opinion 否定意见的审计报告 m^$5K's&
audit report with dual dates 双重日期审计报告 UC9{m252
audit reporting stage 审计报告阶段 :k!j "@r
audit responsibility 审计责任 ;bHfn-X
audit results 审计结果 , p0KLU\-
audit risk 审计风险 9G:TW|)L[Q
audit sampling 审计抽样 QJ<[ Zx
audit sampling techniques 审计抽样方法，审计抽样技术 ~"mj;5Id
audit strategies 审计策略 NXgRNca
audit summary 审计总结，审计小结 >iy^$bqF
audit team 审计小组 Jirct,k
audit test 审计测试 Z*bC#s?
audit trail 审计轨迹 `mErF%b
audit work 审计工作 J~J@ ]5/
audit working paper 审计工作底稿 ]t/f<jKN^
audited financial statement 审计会计报表，已审计财务报表 ce5nG0@#
Auditing Guidelines (the～) 审计规范指南 ?: }Pa<D&K
auditing standards 审计准则 &telCg:
audit-oriented working paper (审计)业务类工作底稿 7 z< Cu<
authorisation 授权 Ex,JB +
authorisation of transaction 交易的授权 ,+-? Zv 2
availability 可获得性 Goe IjuELR
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balance 余额；差额；平衡 EhXiv#CZ
balance sheet 资产负债表 Qq 0O0U
bank 银行 8IWw jyRr
bank account 银行账户，银行户头 P3$,ca'
bank statement 银行对账单 zUQe0Gc.b^
barter transaction 易货交易，以物换物交易
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basis of audit 审计依据 =h\E<d w
basis of preparation (会计报表的)编制基础 A70(W{6a9@
book of account 账目，账簿 ??I:H
borrowing 借款，贷款，借债 :`zV
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branch 分支，分支机构，分店 )VY10 R)$
brought forward (账户余额等的)承上年，承上期，承上页 5+F L Sk
budget 预算 " dT>KQ
building 建筑物；大楼 G7Ny" {Z
business conditions 业务情况，经营情况 <3Fz>}V32
business licence (企业等的)营业执照 ?>)yKa# U
business relation 业务关系 %]GV+!3S
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