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 x-HN]quhe
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审计词汇英汉对照 @>sZ'M2mq
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ability to continue as a going concern 持续经营能力 X,"(G}KUA
acceptability 可接受性，可接受程度 0xQ="aXE
acceptable level of detection risk 检查风险的可接受水平 _]# ^2S
acceptance of engagement 接受委托 Uc?#E $X
accepting the engagement for the first time 首次接受委托 YB1uud W9
access to asset 对资产的接触 kL1St
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according to 根据，依据，依照 *c6o#[l
account balance 账户余额 xLmgr72D
account for 对……进行会计处理，核算；解释 Dw6mSsC/
accounting 会计，会计学 V
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accounting advisory serve 会计咨询服务 t}]R0O .s
accounting firm 会计师事务所 =xq+r]g6
accounting information 会计信息，会计资料 c;dMXv
accounting period 会计期间 O>H'o k
accounting policies 会计政策 #[C=LGi
accounting professional bodies 会计职业组织，会计职业团体 QFtf.")[.
accounting records 会计记录 @ = M:RA
accounting responsibility 会计责任 wfXm(RYM
accounting service 会计服务 K-CF5 i:
accounting standards 会计准则 $+$S}i=
Accounting Standards for Business Enterprises 企业会计准则 -]K9sy)I
accounting system 会计系统
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accounting treatment 会计处理 k Z>Xl- LV
accuracy 准确性，精确性 s}3`%?,6y
additional audit procedures 追加审计程序 k ED1s's
addressee 收件人，收信人 d^sm;f
Administration of State-owned Assets (the～) 国有资产管理局 H ]x-s
administrative laws and regulations 行政法规 fT. GYvt`
adverse impact 不利影响，负面影响 gx', ~
adverse opinion 反对意见
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advisory group 咨询组，顾问组 <_N<L\
agency fee 代理费，代理费用 :7 P/ZC%
aggregate 总计，合计为…… NB|yLkoDyI
alternation of document and record 变造文件和记录 W1T%
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alternative audit procedures 替代审计程序，备选审计程序 9$[PA jwk
amend 修改，修订 Z=&cBv4Fs
amortisation 摊销 _vV3A3|Ec,
analytical capacity 分析能力 X
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analytical procedures 分析性程序 Jb (CH4|7
annual financial statements 年度会计报表，年度财务报表 vk&6L%_~a
appendix 附录，附表
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applicable 适用的 t3//
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applicable laws and regulations 适用的法规 #NZ#G~oeO
application systems 应用系统 }@XokRk
apply consistently 一贯地执行，一贯地实施 ac%6eW 0#
appropriate 适当的，合适的； zvgy$]y'\
征用，挪用 0lm7'H*~
appropriate authorization 适当的授权 <lo\7p$A
appropriateness of audit evidence 审计证据的适当性 dz>2/'
approval 批准，核准 0Ky tg\p}
assertion (会计报表上的)认定；确认 '=X)0GG
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Y*Ra!]62
asset 资产，财产 < (c_[o/
asset restructuring 资产重组 $"P[nNW3
assignment of duties 职责的划分 !w;oVPNg
assistant 助理，助理人员 ,ut-Di=6
associated company 联属公司，联营公司 Z.l4<
association 联合，结合；协会，社团 ' %&gER
assumption 假设，假定 G=ly .
at a given date 在某一特定时日 E;tEmGf6F
attestation 鉴证，公证 fFYfb4o
attestation service 鉴证服务 .V
audit adjustment 审计调整 s ]XZQr%
audit areas 审计领域 6Lb(oY}\3
audit conclusion 审计结论
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audit effectiveness 审计效果 {KGEv%
audit efficiency 审计效率 Kt#_Ln_6
audit engagement letter 审计业务约定书 =f/CBYNw@V
audit evidence 审计证据 2t[P-on
audit fee 审计费 d2a*xDkv
audit files 审计档案 $Vp*,oRL
audit findings 审计中发现的事项 ]T:a&DHC
audit implementation stage 审计实施阶段 I?&/J4o:
audit mark 审计标识 F(?O7z"d
audit materiality 审计重要性 e=^^TX`I
audit method 审计方法 DEw>f%&4
audit objective 审计目标，审计目的 }]
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audit of financial statements 会计报表审计，财务报表审计 o"!C8s_6
audit opinion 审计意见 uo8[,'
audit period 被审计期间，被审计年度 qipV'T,S
audit plan 审计计划 d@XXqCR<
audit planning 编制审计计划，制定审计计划，审计计划 @=sM' )f&
audit planning stage 审计计划阶段 xWnOOE$i
audit procedure 审计程序 ;p+[R+ )
audit programme 审计程序表，具体审计计划 bQ3txuha
audit report 审计报告 1.tAl6]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 l+A)MJd oj
audit report with a qualified opinion 有保留意见的审计报告 U EjP`
audit report with an adverse opinion 否定意见的审计报告 Gl"|t't
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audit report with dual dates 双重日期审计报告 bEKh U\@=J
audit reporting stage 审计报告阶段 @ tvz9N
audit responsibility 审计责任 (QTF+~)
audit results 审计结果 0,/I2!dF?
audit risk 审计风险 ZfMs6`Wv
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audit sampling 审计抽样 vc0LV'lmg
audit sampling techniques 审计抽样方法，审计抽样技术 ZuFcJ?8i
audit strategies 审计策略 l
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audit summary 审计总结，审计小结 ?o6X_UxW!
audit team 审计小组 $<QrV,T
audit test 审计测试 AP:Q]A6}
audit trail 审计轨迹 "g,`K s ];
audit work 审计工作
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audit working paper 审计工作底稿 U4.$o ]58
audited financial statement 审计会计报表，已审计财务报表 z"97A Xu
Auditing Guidelines (the～) 审计规范指南 T-LX>*
auditing standards 审计准则 d9&
audit-oriented working paper (审计)业务类工作底稿 ^)y8X.iO
authorisation 授权 Kl,NL]]4*5
authorisation of transaction 交易的授权 eaAGlEW6J
availability 可获得性 `Gj (>z*
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balance 余额；差额；平衡 C-@[=
balance sheet 资产负债表 `*l aUn
bank 银行 +CM>]Ze
bank account 银行账户，银行户头 ^TtL- |I
bank statement 银行对账单 Z]e`bfNnI
barter transaction 易货交易，以物换物交易 4[(NxXH8M
basis of audit 审计依据 N;`/>R4|I
basis of preparation (会计报表的)编制基础 vc :%
book of account 账目，账簿 {h=gnR-9
borrowing 借款，贷款，借债 uzI=.j
branch 分支，分支机构，分店 )q66^% ;S
brought forward (账户余额等的)承上年，承上期，承上页 _ 6SAU8M,
budget 预算 \_ V*Cs
building 建筑物；大楼 D4b-Y[/"
business conditions 业务情况，经营情况 <iA\ZS:
business licence (企业等的)营业执照 a%A!Dz S
business relation 业务关系 * bd3^mP
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