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 BC*vG=a
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审计词汇英汉对照 (Cjnf
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ability to continue as a going concern 持续经营能力 XndG e=O
acceptability 可接受性，可接受程度 :*bv(~FW
acceptable level of detection risk 检查风险的可接受水平 f ?8cO#GU
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 =O fU#i"c
access to asset 对资产的接触 R rrW0<Ed
according to 根据，依据，依照 n,sf$9"
account balance 账户余额 !Ic;;<
account for 对……进行会计处理，核算；解释 }
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accounting 会计，会计学 0\v98g<[+
accounting advisory serve 会计咨询服务 Gr9/@U +
accounting firm 会计师事务所 5\93-e
accounting information 会计信息，会计资料 V.zKjoky@
accounting period 会计期间 b`"E(S /
accounting policies 会计政策 1H Qh%dZZ
accounting professional bodies 会计职业组织，会计职业团体 MuNM )pyxp
accounting records 会计记录 ]=\Mf<
accounting responsibility 会计责任 L% ](C
accounting service 会计服务 @3`:aWda
accounting standards 会计准则 Z$ qFjWp
Accounting Standards for Business Enterprises 企业会计准则 3T UW+#[Gu
accounting system 会计系统 *Q2;bmIc
accounting treatment 会计处理 p@epl|IZp
accuracy 准确性，精确性 EvZ;i^.8LS
additional audit procedures 追加审计程序 s ^NO(
addressee 收件人，收信人 dWHl<BUm
Administration of State-owned Assets (the～) 国有资产管理局 6k6M&a
administrative laws and regulations 行政法规 Z(Da?6#1
adverse impact 不利影响，负面影响 f[ ,9WkC
adverse opinion 反对意见 iVq4&X_x
advisory group 咨询组，顾问组 a*LT < N
agency fee 代理费，代理费用 u] C/RDTH
aggregate 总计，合计为…… bqug o
alternation of document and record 变造文件和记录 x lPUu m-o
alternative audit procedures 替代审计程序，备选审计程序 mk>L:+
amend 修改，修订 6o@}k9AN
amortisation 摊销 JA W}]:jC
analytical capacity 分析能力 DLMG
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analytical procedures 分析性程序 \s<7!NAE4
annual financial statements 年度会计报表，年度财务报表 fDc>E +,
appendix 附录，附表 _\E{T5
applicable 适用的 z0J$9hEg89
applicable laws and regulations 适用的法规 \PS {/XK
application systems 应用系统 Xx{ho 4qq
apply consistently 一贯地执行，一贯地实施 /l AB
appropriate 适当的，合适的； p:M#F:
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appropriate authorization 适当的授权 ( Lj{V}^
appropriateness of audit evidence 审计证据的适当性 #PnuR2s7.
approval 批准，核准 7q bGA K
assertion (会计报表上的)认定；确认 4R!A.N 9
assessed level of control risk 对控制风险的评估，控制风险的评估水平 jvx9b([<sG
asset 资产，财产 %M8Egr 2|0
asset restructuring 资产重组 DO<eBq\O
assignment of duties 职责的划分 W- wy<<~f
assistant 助理，助理人员 vQrc e&
associated company 联属公司，联营公司 rQiX 7
association 联合，结合；协会，社团 97:1L4w.(
assumption 假设，假定 Y wGc[9=n
at a given date 在某一特定时日 f.V; Hl,
attestation 鉴证，公证 '!`%!Xg
attestation service 鉴证服务 ps0wN%tA
audit adjustment 审计调整 _3$@s{k-TI
audit areas 审计领域 \~xI#S @
audit conclusion 审计结论 8Ml&lfn_8
audit effectiveness 审计效果 4GJ1P2
audit efficiency 审计效率 `mPmEV<
audit engagement letter 审计业务约定书 f])?Gw
audit evidence 审计证据 jB }O6u[%
audit fee 审计费 3oX%tx
audit files 审计档案 C
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audit findings 审计中发现的事项 "cjZ6^Hum
audit implementation stage 审计实施阶段 n<MMO=+bg
audit mark 审计标识 xw
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audit materiality 审计重要性
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audit method 审计方法 Z :f0>
audit objective 审计目标，审计目的 G%)?jg@EA
audit of financial statements 会计报表审计，财务报表审计 \V @SCA '
audit opinion 审计意见 }_XW?^/8
audit period 被审计期间，被审计年度 !-
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audit plan 审计计划 t
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audit planning 编制审计计划，制定审计计划，审计计划 1"46O C u{
audit planning stage 审计计划阶段 &_FNDJ>MCk
audit procedure 审计程序 /^96 |
audit programme 审计程序表，具体审计计划 Cus=UzL
audit report 审计报告 =/=x"q+X
audit report with a disclaimer of opinion 拒绝表示意见审计报告 k*|dX.C:
audit report with a qualified opinion 有保留意见的审计报告 T#Pz_
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audit report with an adverse opinion 否定意见的审计报告 Cw?AP 6f%
audit report with dual dates 双重日期审计报告 }@yvw *c
audit reporting stage 审计报告阶段 4W8rb'B!Ay
audit responsibility 审计责任 ANSv ZqKh
audit results 审计结果 b3b 4'l
audit risk 审计风险 Bc}<B:q%b
audit sampling 审计抽样 G],+ ?E_,
audit sampling techniques 审计抽样方法，审计抽样技术 TR
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audit strategies 审计策略 .jMm-vox}
audit summary 审计总结，审计小结 475y X-A
audit team 审计小组 _5a]pc$\Y]
audit test 审计测试 wo2^,Y2z+
audit trail 审计轨迹 ;a!o$y
audit work 审计工作 vZ
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audit working paper 审计工作底稿 hM
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audited financial statement 审计会计报表，已审计财务报表 c?)
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Auditing Guidelines (the～) 审计规范指南 sb4)@/Q7j
auditing standards 审计准则 ih `/1 n
audit-oriented working paper (审计)业务类工作底稿 %Hv$PsS
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authorisation 授权 oT
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authorisation of transaction 交易的授权 D
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availability 可获得性 ;]fpdu{
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balance 余额；差额；平衡 Y=X"Y
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balance sheet 资产负债表 GG"0n {>0
bank 银行 t^?8Di \
bank account 银行账户，银行户头 WA Y<X:|We
bank statement 银行对账单 {+c/$4 <
barter transaction 易货交易，以物换物交易 ;0E"4(S.q1
basis of audit 审计依据 V.WfP*~NJ
basis of preparation (会计报表的)编制基础 7qE V5!
book of account 账目，账簿 3FUZTX]Q1
borrowing 借款，贷款，借债 <6<uO\ B\
branch 分支，分支机构，分店 }Sit T\%
brought forward (账户余额等的)承上年，承上期，承上页 N=D
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budget 预算 .u7d
building 建筑物；大楼 |U nTd$m
business conditions 业务情况，经营情况 P},S[GaZ
business licence (企业等的)营业执照 e"r'z
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business relation 业务关系 =)M 8>>l
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