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 1923N]b
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审计词汇英汉对照 ]?O2:X
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ability to continue as a going concern 持续经营能力 Wq*b~ Lw
acceptability 可接受性，可接受程度 $$b
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acceptable level of detection risk 检查风险的可接受水平 D8&`R
acceptance of engagement 接受委托 O$/o'"@ /
accepting the engagement for the first time 首次接受委托 AfeCK1mC @
access to asset 对资产的接触 J ^R=dT!
according to 根据，依据，依照 n Ox4<Wk&
account balance 账户余额 \`V;z~@iA
account for 对……进行会计处理，核算；解释 H ]4Hj
accounting 会计，会计学 RrU BpqA
accounting advisory serve 会计咨询服务 HbP!KVHyk1
accounting firm 会计师事务所 JSh.]j<bJL
accounting information 会计信息，会计资料 T91moRv
accounting period 会计期间 3(C\.oRc
accounting policies 会计政策 W>-Et7&2
accounting professional bodies 会计职业组织，会计职业团体 ,h"-
accounting records 会计记录 F}Vr:~
accounting responsibility 会计责任 "ju6XdZ
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accounting service 会计服务 4_Dp+^JF
accounting standards 会计准则 [Nn` l,
Accounting Standards for Business Enterprises 企业会计准则 X7k.zlH7T
accounting system 会计系统 aQ :5d3m0
accounting treatment 会计处理 pTIf@n6I
accuracy 准确性，精确性 .bB
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additional audit procedures 追加审计程序 \%UkSO\nO3
addressee 收件人，收信人 PkI :*\ R
Administration of State-owned Assets (the～) 国有资产管理局 MS f; ZB
administrative laws and regulations 行政法规 8@so"d2e
adverse impact 不利影响，负面影响 9tF9T\ jW
adverse opinion 反对意见 jKt7M>P
advisory group 咨询组，顾问组 RKPO#qju\F
agency fee 代理费，代理费用 >EY3/Go>
aggregate 总计，合计为…… II6CHjW`;
alternation of document and record 变造文件和记录 A}eOF u`
alternative audit procedures 替代审计程序，备选审计程序 RX/hz|
amend 修改，修订 I? ,>DHUX
amortisation 摊销 lNSLs"x ^
analytical capacity 分析能力
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analytical procedures 分析性程序 ZP{*.]Qu
annual financial statements 年度会计报表，年度财务报表 vVOh3{e|
appendix 附录，附表 { <<U^<6}
applicable 适用的 Xh56T^,2
applicable laws and regulations 适用的法规 B}^w_C2
application systems 应用系统 |\pbir
apply consistently 一贯地执行，一贯地实施 dAuJXGo
appropriate 适当的，合适的； G^ :C+/)
征用，挪用 HTG%t/ S
appropriate authorization 适当的授权 FSND>\>
appropriateness of audit evidence 审计证据的适当性 EFz&N\2
approval 批准，核准 ]\|V pIg
assertion (会计报表上的)认定；确认 ~@}B i@ *
assessed level of control risk 对控制风险的评估，控制风险的评估水平 yqPdl1{Qr=
asset 资产，财产 ]q4rlT.i
asset restructuring 资产重组 {.XEL
assignment of duties 职责的划分 $< Ja LS
assistant 助理，助理人员 WlU0:(d
associated company 联属公司，联营公司 {
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association 联合，结合；协会，社团 _bNzXF
assumption 假设，假定 q@{B
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at a given date 在某一特定时日 %^jMj2
attestation 鉴证，公证 L Gn:c;
attestation service 鉴证服务 5 aCgjA11
audit adjustment 审计调整 |:gf lseE
audit areas 审计领域 jnn}V~L
audit conclusion 审计结论 zolt$p
audit effectiveness 审计效果 hv?9*tLh0
audit efficiency 审计效率 +~p88;
audit engagement letter 审计业务约定书 ,y#Kv|R
audit evidence 审计证据 +L;e^#>d
audit fee 审计费 yU*8|FQbP
audit files 审计档案 tS6qWtE
audit findings 审计中发现的事项 g%=z_
audit implementation stage 审计实施阶段 Tc? $>'
audit mark 审计标识 Vh4X%b$TV
audit materiality 审计重要性 -Ps!LI{@
audit method 审计方法 JJN.ugT}1
audit objective 审计目标，审计目的 a!v1M2>
audit of financial statements 会计报表审计，财务报表审计 9w7n 1k.
audit opinion 审计意见 koug[5T5
audit period 被审计期间，被审计年度 EFM5,gB.m
audit plan 审计计划
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audit planning 编制审计计划，制定审计计划，审计计划 8)_XJ"9)G
audit planning stage 审计计划阶段 J cd-
audit procedure 审计程序 \XZ/v*d0
audit programme 审计程序表，具体审计计划 Yo6* C
audit report 审计报告 GBPo8L" 9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 D9H?:pmv?
audit report with a qualified opinion 有保留意见的审计报告 &OH={Au
audit report with an adverse opinion 否定意见的审计报告 v bZ}Z3f_
audit report with dual dates 双重日期审计报告 X aMJDa|M
audit reporting stage 审计报告阶段 ,?
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audit responsibility 审计责任 _uy44; zq
audit results 审计结果 \ "P%` C
audit risk 审计风险 0Qf,@^zL*
audit sampling 审计抽样 3[Qxd{8r
audit sampling techniques 审计抽样方法，审计抽样技术 zBzZxK>$
audit strategies 审计策略 yb\_zE\
audit summary 审计总结，审计小结 z7fp#>uw
audit team 审计小组 N 5lDS
audit test 审计测试 *nkoPVpC
audit trail 审计轨迹 4O^xY
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audit work 审计工作 KW pVw!
audit working paper 审计工作底稿 Q+{xZ'o"Z
audited financial statement 审计会计报表，已审计财务报表 D2Kp|F;
Auditing Guidelines (the～) 审计规范指南 Z 2V.3
auditing standards 审计准则 LTQ "8
audit-oriented working paper (审计)业务类工作底稿 <L8' ! q}
authorisation 授权 UGV+/zxIM
authorisation of transaction 交易的授权 8V `WO6*
availability 可获得性 W}@c|d $ `
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balance 余额；差额；平衡 Kqb# _hm
balance sheet 资产负债表 f<d`B]$(
bank 银行 2DrP"iGq5
bank account 银行账户，银行户头 p>v$F iV2N
bank statement 银行对账单 $9_xGfx}
barter transaction 易货交易，以物换物交易 6]WAUK%h
basis of audit 审计依据 Q{>+ft U
basis of preparation (会计报表的)编制基础 KQ!8ks]
book of account 账目，账簿 yg<R=$n, Q
borrowing 借款，贷款，借债 |4;Fd9q^m
branch 分支，分支机构，分店 /[
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brought forward (账户余额等的)承上年，承上期，承上页 61C7.EZZ;
budget 预算 l[0RgO*
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building 建筑物；大楼 H)kwQRfu
business conditions 业务情况，经营情况 BLQ 6A<
business licence (企业等的)营业执照 X9W@& zQ
business relation 业务关系 :+^lJ&{U
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