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 4S[) 5su
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审计词汇英汉对照 E H%hL5(
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ability to continue as a going concern 持续经营能力 mEkYT
acceptability 可接受性，可接受程度 #};Zgixo$
acceptable level of detection risk 检查风险的可接受水平 ;:+2.//
acceptance of engagement 接受委托 e=eip?p
accepting the engagement for the first time 首次接受委托 4\g[ &
access to asset 对资产的接触 ]mUt[Yy:z
according to 根据，依据，依照 I0=L_&`)
account balance 账户余额 P=\Hi.]%
account for 对……进行会计处理，核算；解释 b!`Ze~V
accounting 会计，会计学 3K/ 'K[~
accounting advisory serve 会计咨询服务 xU}J6 Tv
accounting firm 会计师事务所 bNiJ"k<pN
accounting information 会计信息，会计资料 79-5 0}A
accounting period 会计期间 KrHKM 3<
accounting policies 会计政策 Kp1 F "!
accounting professional bodies 会计职业组织，会计职业团体 F
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accounting records 会计记录 n2Mpo\2
accounting responsibility 会计责任 mV)t
accounting service 会计服务 v&3
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accounting standards 会计准则 Jn IG;/
Accounting Standards for Business Enterprises 企业会计准则 T!HAE#xC
accounting system 会计系统 6pfkv2.}
accounting treatment 会计处理 YnW9uy5
accuracy 准确性，精确性 G ;ZN>8NB
additional audit procedures 追加审计程序 D ]
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addressee 收件人，收信人 V B T 66kV
Administration of State-owned Assets (the～) 国有资产管理局 %
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administrative laws and regulations 行政法规 g)D@4R M
adverse impact 不利影响，负面影响 *M0O&" ~j
adverse opinion 反对意见 _x#y
advisory group 咨询组，顾问组 |$ZS26aYw}
agency fee 代理费，代理费用 bn5O2
aggregate 总计，合计为…… }d iE'
alternation of document and record 变造文件和记录 0Zo><=
alternative audit procedures 替代审计程序，备选审计程序 w(t1m]pF[
amend 修改，修订 e7\gd\
amortisation 摊销 P4c3kO0
analytical capacity 分析能力 D/%v/mpj$
analytical procedures 分析性程序 oIIi_yc
annual financial statements 年度会计报表，年度财务报表 !?Y71:_!
appendix 附录，附表 cz>)6#&O
applicable 适用的 ko'V8r `V
applicable laws and regulations 适用的法规 F M YcZ+4
application systems 应用系统 pY&dw4V
apply consistently 一贯地执行，一贯地实施 R!WDQGR(2
appropriate 适当的，合适的； |ITb1O`_P
征用，挪用 b
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appropriate authorization 适当的授权 Kx
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appropriateness of audit evidence 审计证据的适当性 a|[f%T<<
approval 批准，核准 qQO*:_ezzk
assertion (会计报表上的)认定；确认 ,1lW`Krx
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Aw4)=-LKO
asset 资产，财产 9f5~hBlo
asset restructuring 资产重组 "&^KnWk=
assignment of duties 职责的划分 ~| ZAS]
assistant 助理，助理人员 j
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associated company 联属公司，联营公司 m39.j :BG5
association 联合，结合；协会，社团 TL7qOA7^X
assumption 假设，假定 $
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at a given date 在某一特定时日 QQ S "K
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attestation 鉴证，公证 t7xJ "
attestation service 鉴证服务 '"rm66
audit adjustment 审计调整 DAORfFG74
audit areas 审计领域 B> \q!dX3
audit conclusion 审计结论 Zu4CFX-4
audit effectiveness 审计效果 qt"6~r!
audit efficiency 审计效率 eoQt87VCU
audit engagement letter 审计业务约定书 MTgf .
audit evidence 审计证据 K
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audit fee 审计费 .'2I9P\!
audit files 审计档案 p:{L fQ
audit findings 审计中发现的事项 ?A r}QN
audit implementation stage 审计实施阶段 U7f
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audit mark 审计标识 f(!cz,y^\*
audit materiality 审计重要性 `_ZbA#R ,
audit method 审计方法 IDh`*F
audit objective 审计目标，审计目的 XbFo#Pwk
audit of financial statements 会计报表审计，财务报表审计 Jcs
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audit opinion 审计意见 EQZ/v gho
audit period 被审计期间，被审计年度 V|HO*HiB3
audit plan 审计计划 2\+N<-(F5
audit planning 编制审计计划，制定审计计划，审计计划 DZb0'+jQ
audit planning stage 审计计划阶段 m6 xbO
audit procedure 审计程序 iXXaB +w
audit programme 审计程序表，具体审计计划 ,kYX|8SO
audit report 审计报告 m c @Z+t'
audit report with a disclaimer of opinion 拒绝表示意见审计报告 )qFqf< :yc
audit report with a qualified opinion 有保留意见的审计报告 ;<E?NBV^
audit report with an adverse opinion 否定意见的审计报告 s*i,Ph
audit report with dual dates 双重日期审计报告 4 EA$<n(A-
audit reporting stage 审计报告阶段 ~G6xk/+n-m
audit responsibility 审计责任 kXUJlLod
audit results 审计结果 H/8u?OC
audit risk 审计风险 8(S|=c R
audit sampling 审计抽样 (r}StR+
audit sampling techniques 审计抽样方法，审计抽样技术 J\'f5)k
audit strategies 审计策略 ?@Tsd@s~r
audit summary 审计总结，审计小结 NxK.q)tj6
audit team 审计小组 By}Z
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audit test 审计测试 s`.J!^u`
audit trail 审计轨迹 - JFW ,8=8
audit work 审计工作 F4Cq 85#
audit working paper 审计工作底稿 =i7CF3
audited financial statement 审计会计报表，已审计财务报表 '9<8<d7?
Auditing Guidelines (the～) 审计规范指南 9 fM=5
auditing standards 审计准则 C R#-!_=4
audit-oriented working paper (审计)业务类工作底稿 pXh
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authorisation 授权 ]lE5^<<
authorisation of transaction 交易的授权 Cgf4E{\U!
availability 可获得性 [<f9EeziB
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balance 余额；差额；平衡 >^<; ;8Xh
balance sheet 资产负债表 HFz;"s3lWM
bank 银行 Cyg(~7]
bank account 银行账户，银行户头 07ppq?,y
bank statement 银行对账单 \]\GDpu[
barter transaction 易货交易，以物换物交易 Rx.5;2 m
basis of audit 审计依据 k>!i
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basis of preparation (会计报表的)编制基础 ) RWukr+
book of account 账目，账簿 z d F;!
borrowing 借款，贷款，借债 Uz]=`F8
branch 分支，分支机构，分店 vJx( lU`Y
brought forward (账户余额等的)承上年，承上期，承上页 *Id[6Z
budget 预算 [?2?7>D8
building 建筑物；大楼 kKC]
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business conditions 业务情况，经营情况 M$6;
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business licence (企业等的)营业执照 j``Ku@/x0
business relation 业务关系 QNXS.! \P
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