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 :I] Mps<
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审计词汇英汉对照 a
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ability to continue as a going concern 持续经营能力 \k7"=yx
acceptability 可接受性，可接受程度 ,C\i^>=
acceptable level of detection risk 检查风险的可接受水平 /$Ir5= B
acceptance of engagement 接受委托 l ~"^7H?4e
accepting the engagement for the first time 首次接受委托 5;Czu(iH$
access to asset 对资产的接触 .|KyNBn
according to 根据，依据，依照 L tO!umM
account balance 账户余额 5+4IN5o]=
account for 对……进行会计处理，核算；解释 @f>-^
accounting 会计，会计学 AG
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accounting advisory serve 会计咨询服务 fC d&D
accounting firm 会计师事务所 Uk wP
accounting information 会计信息，会计资料 d UE,U=
accounting period 会计期间 [C 7^r3w
accounting policies 会计政策 e-/&$Qq
accounting professional bodies 会计职业组织，会计职业团体 )th<,Lo3#
accounting records 会计记录 0@0w+&*"@
accounting responsibility 会计责任 6?gW-1mY
accounting service 会计服务 gT{Q#C2Baw
accounting standards 会计准则 oN~&_*FE
Accounting Standards for Business Enterprises 企业会计准则 /|m2WxK)
accounting system 会计系统 4HXo >0
accounting treatment 会计处理 :1Xz4wkWS*
accuracy 准确性，精确性 |)th1
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additional audit procedures 追加审计程序 h]&GLb&<?
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 Vi$~-6n&
administrative laws and regulations 行政法规 "m$##X\
adverse impact 不利影响，负面影响 JPI3 [ .o
adverse opinion 反对意见 |)DGkO td
advisory group 咨询组，顾问组 M mj;-u
agency fee 代理费，代理费用 \[i1JG
aggregate 总计，合计为…… =+-UJo5
alternation of document and record 变造文件和记录 F@j
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alternative audit procedures 替代审计程序，备选审计程序 1p3z1_wrs
amend 修改，修订 y3Q
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amortisation 摊销 s-!ArB,
analytical capacity 分析能力 :as$4|
analytical procedures 分析性程序 wo{gG? B
annual financial statements 年度会计报表，年度财务报表 \ A#41
appendix 附录，附表 uk:(pZ-uJ
applicable 适用的 :K,i\
applicable laws and regulations 适用的法规 Oc0a77@
application systems 应用系统 ,.8KN<A2]'
apply consistently 一贯地执行，一贯地实施 K:[F%e
appropriate 适当的，合适的； oG?Xk%7&\
征用，挪用 &vMb_;~B
appropriate authorization 适当的授权 Y;M|D'y+
appropriateness of audit evidence 审计证据的适当性 N7zf t
approval 批准，核准 m4Qh%}9%
assertion (会计报表上的)认定；确认 V#$RR!X'
assessed level of control risk 对控制风险的评估，控制风险的评估水平 N0Lw }@p
asset 资产，财产 9d659i C
asset restructuring 资产重组 FIhk@TKa
assignment of duties 职责的划分 >Eto(
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assistant 助理，助理人员 <oV(7
associated company 联属公司，联营公司 ` wEb<H
association 联合，结合；协会，社团 ` cUl7 'j
assumption 假设，假定 s?}e^/"v
at a given date 在某一特定时日 (NU
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attestation 鉴证，公证 R4cM%l_#W
attestation service 鉴证服务 bl;1i@Z*M
audit adjustment 审计调整 ^A/k)x6
audit areas 审计领域 {$
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audit conclusion 审计结论 } 9Eg=%0v
audit effectiveness 审计效果 n5NsmVW \x
audit efficiency 审计效率 -<!NXm|kvz
audit engagement letter 审计业务约定书 &%DY \*
audit evidence 审计证据 8qT
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audit fee 审计费 ^"2
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audit files 审计档案 @o _}g !9=
audit findings 审计中发现的事项 t\,PB{P:J
audit implementation stage 审计实施阶段 =s2*H8]
audit mark 审计标识 ,!y$qVg'\f
audit materiality 审计重要性 #OD/$f_
audit method 审计方法 u|TeE\0
audit objective 审计目标，审计目的 q,|j]+ 9q
audit of financial statements 会计报表审计，财务报表审计 ,T$U' &;
audit opinion 审计意见
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audit period 被审计期间，被审计年度 ,/F~ Y&1I
audit plan 审计计划 .j0$J
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audit planning 编制审计计划，制定审计计划，审计计划 P@Oo$ o
audit planning stage 审计计划阶段 IY\5@P VZ
audit procedure 审计程序 }rw8PZ9
audit programme 审计程序表，具体审计计划 WlC:l
audit report 审计报告 om z
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _op}1
audit report with a qualified opinion 有保留意见的审计报告 )_S(UVI 5
audit report with an adverse opinion 否定意见的审计报告 Fj3a.'
audit report with dual dates 双重日期审计报告 |&) dh<
audit reporting stage 审计报告阶段 &.Qrs :U
audit responsibility 审计责任 Yu^4VXp~M%
audit results 审计结果 Ma
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audit risk 审计风险 *H2r@)Y[~
audit sampling 审计抽样 {q J1ko)$
audit sampling techniques 审计抽样方法，审计抽样技术 hRCJv#]HC
audit strategies 审计策略 K;H&n1
audit summary 审计总结，审计小结 +.FEq*V
audit team 审计小组 L48 _96
audit test 审计测试 xr Jg\to{i
audit trail 审计轨迹 ,m|h<faZL
audit work 审计工作 c]o'xd,T8\
audit working paper 审计工作底稿 D.u{~
audited financial statement 审计会计报表，已审计财务报表 eJX9_6m-
Auditing Guidelines (the～) 审计规范指南 aSQ#k;T[
auditing standards 审计准则 i3mcx)d@H
audit-oriented working paper (审计)业务类工作底稿 \?k'4rH
authorisation 授权 :{l_FY436
authorisation of transaction 交易的授权 z,p~z*4
availability 可获得性 G<J?"oQbRT
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balance 余额；差额；平衡 "`e{/7I
balance sheet 资产负债表 *P=VFP
bank 银行 '-XXo=>0MV
bank account 银行账户，银行户头 SZ'R59Ee<
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 ~H sJUro
basis of audit 审计依据 nMUw_7Y6
basis of preparation (会计报表的)编制基础 iz PDd{[
book of account 账目，账簿 Y]2A&0
borrowing 借款，贷款，借债 N<VJ(20y
branch 分支，分支机构，分店 ?GR"FmB(
brought forward (账户余额等的)承上年，承上期，承上页 vXZOy%$o
budget 预算 )F]]m #`
building 建筑物；大楼 E]-/Zbvdv
business conditions 业务情况，经营情况 =-n}[Y}A
business licence (企业等的)营业执照 :':s@gqr
business relation 业务关系 e6$W Qd`O
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