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 9zy!Fq
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审计词汇英汉对照 s,&Z=zt0R
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ability to continue as a going concern 持续经营能力 :&9s,l
acceptability 可接受性，可接受程度 [K0(RDV)%
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 wD'SPk5S?
accepting the engagement for the first time 首次接受委托 j+
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access to asset 对资产的接触
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according to 根据，依据，依照
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account balance 账户余额 wEvVL
account for 对……进行会计处理，核算；解释 j\^CV?}sm'
accounting 会计，会计学 UrEs4R1#
accounting advisory serve 会计咨询服务 Gu\q%'I
accounting firm 会计师事务所 bAtSV u
accounting information 会计信息，会计资料 `&c kZiq
accounting period 会计期间 GDiBl* D
accounting policies 会计政策 _.Uh)-y R
accounting professional bodies 会计职业组织，会计职业团体 L>4 "(
accounting records 会计记录 |H+UOEiv,p
accounting responsibility 会计责任 lp%pbx43s
accounting service 会计服务 m `^q <sj
accounting standards 会计准则 ^yN&ZI3P&
Accounting Standards for Business Enterprises 企业会计准则 t=W}SH
accounting system 会计系统 57']#j#"hj
accounting treatment 会计处理 [j/9neay e
accuracy 准确性，精确性 pJ'"j 6Q
additional audit procedures 追加审计程序 0[?Xxk}s0
addressee 收件人，收信人 fSvM(3Y<Qh
Administration of State-owned Assets (the～) 国有资产管理局 R)s:rJQ=p
administrative laws and regulations 行政法规 K} X&AJ5A
adverse impact 不利影响，负面影响 ML56k~"BL
adverse opinion 反对意见 )W
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advisory group 咨询组，顾问组 Iom'Y@x
agency fee 代理费，代理费用 Ig0VW)
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aggregate 总计，合计为…… z/2//m M
alternation of document and record 变造文件和记录 PmEsN&YP]
alternative audit procedures 替代审计程序，备选审计程序 >$/>#e~
amend 修改，修订 Xr GglBIV
amortisation 摊销 8 \A#CQ5b
analytical capacity 分析能力 sLT3Y}IO
analytical procedures 分析性程序 uo%)1NS!
annual financial statements 年度会计报表，年度财务报表 hH 8oyIC
appendix 附录，附表 7 CURhDdk
applicable 适用的 ~YWQ2]
applicable laws and regulations 适用的法规 6H WE~`ok6
application systems 应用系统 lE(HFal0-(
apply consistently 一贯地执行，一贯地实施 xHLlMn4M
appropriate 适当的，合适的； ShP^A"Do
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appropriate authorization 适当的授权 +.b,Aq J/
appropriateness of audit evidence 审计证据的适当性 9`X\6s
approval 批准，核准 ? _9
assertion (会计报表上的)认定；确认 2E) -M9ds
assessed level of control risk 对控制风险的评估，控制风险的评估水平 h_3E)jc
asset 资产，财产 M; tqp8
asset restructuring 资产重组 3J|F?M" N7
assignment of duties 职责的划分 Q6!zZ))~
assistant 助理，助理人员 i^Y+?Sx
associated company 联属公司，联营公司 w(3G&11N?
association 联合，结合；协会，社团 '"/=f\)u
assumption 假设，假定 &>W$6>@
at a given date 在某一特定时日 sW'AjI
attestation 鉴证，公证 Nv }=L
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attestation service 鉴证服务 Zbt.t] N
audit adjustment 审计调整 E`usknf>l
audit areas 审计领域 pG^
audit conclusion 审计结论 =M [bn q*\
audit effectiveness 审计效果 .K2qXw"S#
audit efficiency 审计效率 Q }K"24`=
audit engagement letter 审计业务约定书 G3vxjD<DMW
audit evidence 审计证据 1N#|
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audit fee 审计费 H0g
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audit files 审计档案 t[;LD_
audit findings 审计中发现的事项 J~ zUp(>K
audit implementation stage 审计实施阶段 '/n1IM$7
audit mark 审计标识 6"5A%{ J
audit materiality 审计重要性 (!7s E9rP
audit method 审计方法 r|fL&dtr
audit objective 审计目标，审计目的 (Ag1 6
audit of financial statements 会计报表审计，财务报表审计 }1c|gQ
audit opinion 审计意见 0oZ=
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audit period 被审计期间，被审计年度 (pCrmyB
audit plan 审计计划 RYQR(
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audit planning 编制审计计划，制定审计计划，审计计划 v zs)[AD
audit planning stage 审计计划阶段 Fg5kX
audit procedure 审计程序 ~"&|W'he[
audit programme 审计程序表，具体审计计划 {JO
audit report 审计报告 ;!mzy b*
audit report with a disclaimer of opinion 拒绝表示意见审计报告 M 4oy
audit report with a qualified opinion 有保留意见的审计报告 Vvn2 Ep
audit report with an adverse opinion 否定意见的审计报告 gmO !
audit report with dual dates 双重日期审计报告 JPc+rfF
audit reporting stage 审计报告阶段 0y" $MC v
audit responsibility 审计责任 rq/yD,I,
audit results 审计结果 :bu/^mW[
audit risk 审计风险 T@:Wp4>69
audit sampling 审计抽样 L_uVL#To
audit sampling techniques 审计抽样方法，审计抽样技术 l|~A#kq
audit strategies 审计策略 \K{ 0L
audit summary 审计总结，审计小结 UXc-k
audit team 审计小组 D9 C aFu
audit test 审计测试 qo90t {|c
audit trail 审计轨迹 Ustv{:7v
audit work 审计工作 ,.83m%i
audit working paper 审计工作底稿 iwZPpl ";
audited financial statement 审计会计报表，已审计财务报表 <EB+1GFuI
Auditing Guidelines (the～) 审计规范指南 6S'yZQ |b
auditing standards 审计准则 ?wiC Q6*$
audit-oriented working paper (审计)业务类工作底稿 0[NZ>7wqMZ
authorisation 授权 1 MP~dRZ$
authorisation of transaction 交易的授权 iZ3IdiZ
availability 可获得性 DnMwUykF>0
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balance 余额；差额；平衡 ]Yn D
balance sheet 资产负债表 /yDz/>ID\
bank 银行 !N\ @'F!
bank account 银行账户，银行户头 c)TPM/>(p
bank statement 银行对账单 F# ,90F'
barter transaction 易货交易，以物换物交易 N
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basis of audit 审计依据 g|DF[
basis of preparation (会计报表的)编制基础 q1
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book of account 账目，账簿 ]_ mb 7X>
borrowing 借款，贷款，借债 =r?hg GWe
branch 分支，分支机构，分店 ??-[eB.
brought forward (账户余额等的)承上年，承上期，承上页 ld|5TN1
budget 预算 G\/zkrxmv
building 建筑物；大楼 F 5bj=mI
business conditions 业务情况，经营情况 n71r_S*
business licence (企业等的)营业执照 Xk~D$~4<
business relation 业务关系 4C 6YO
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