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 @*rMMy 4
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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 QP~[ "%}T
acceptability 可接受性，可接受程度 *Y8 5ev q
acceptable level of detection risk 检查风险的可接受水平 n\;
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acceptance of engagement 接受委托 q=^;lWs4
accepting the engagement for the first time 首次接受委托 Zf>:h
access to asset 对资产的接触 ] 6(%tU
according to 根据，依据，依照 iq3)}hGo
account balance 账户余额 dQ;8,JzIw&
account for 对……进行会计处理，核算；解释 r]6+&K
accounting 会计，会计学 <e! TF @
accounting advisory serve 会计咨询服务 nql
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accounting firm 会计师事务所 :PV3J0pB~
accounting information 会计信息，会计资料 iUz?mt;k
accounting period 会计期间 I3
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accounting policies 会计政策 5~px u
accounting professional bodies 会计职业组织，会计职业团体
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accounting records 会计记录 <IIz-6*V
accounting responsibility 会计责任 n-K/d I
accounting service 会计服务 4Kt0}W
accounting standards 会计准则 H6Zo|n
Accounting Standards for Business Enterprises 企业会计准则 3` IR
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accounting system 会计系统
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accounting treatment 会计处理 WCY._H>|
accuracy 准确性，精确性 ,fiV xn Q
additional audit procedures 追加审计程序 &@xm< A\S
addressee 收件人，收信人 w3i74C&
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Administration of State-owned Assets (the～) 国有资产管理局 <c5g-*V:
administrative laws and regulations 行政法规 u~,hT Y(%
adverse impact 不利影响，负面影响 6 _V1s1F
adverse opinion 反对意见 pj7a l;
advisory group 咨询组，顾问组 ("(wap~<nD
agency fee 代理费，代理费用 cGs& Kn;h
aggregate 总计，合计为…… k@9hth2Q
alternation of document and record 变造文件和记录 s5v}S'uO{
alternative audit procedures 替代审计程序，备选审计程序 x _kT
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amend 修改，修订 V N09g&
amortisation 摊销 q sEFf(9G
analytical capacity 分析能力 Dy5 &-yk
analytical procedures 分析性程序 EPwU{*F
annual financial statements 年度会计报表，年度财务报表 ?*UWg[
appendix 附录，附表 qOmL \'8
applicable 适用的 .5>]DZn6
applicable laws and regulations 适用的法规 >KQ / c
application systems 应用系统 >;"% Db
apply consistently 一贯地执行，一贯地实施 R' 1 j
appropriate 适当的，合适的； 4h?@D_{k
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appropriate authorization 适当的授权 lt rti.&
appropriateness of audit evidence 审计证据的适当性 H`k
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approval 批准，核准 ) iV^rLwL
assertion (会计报表上的)认定；确认 n4B
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 pub ?%
asset 资产，财产 5w~ 0Q
asset restructuring 资产重组 * '?V>q,
assignment of duties 职责的划分 Z6M
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assistant 助理，助理人员 s(Wys^[g
associated company 联属公司，联营公司 %p7onwKq0
association 联合，结合；协会，社团 *yHz#u'
assumption 假设，假定 ?ecR9X k
at a given date 在某一特定时日 3A 0Qjj=
attestation 鉴证，公证 B^]
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attestation service 鉴证服务 74NL)| M
audit adjustment 审计调整 [uJS. `b
audit areas 审计领域 N/#x
audit conclusion 审计结论 KbciRRf!k
audit effectiveness 审计效果 6)ysiAH?
audit efficiency 审计效率 4 Q1R:R a
audit engagement letter 审计业务约定书 Mcz;`h|E W
audit evidence 审计证据 Jq" 3xj
audit fee 审计费 c M<08-:v
audit files 审计档案 OrL4G
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audit findings 审计中发现的事项 sUQ
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audit implementation stage 审计实施阶段 J0f!+]
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audit mark 审计标识 f`rI]v|@
audit materiality 审计重要性 Kv:.bHN}
audit method 审计方法 6~>h;wC
audit objective 审计目标，审计目的 B@ z ng2[
audit of financial statements 会计报表审计，财务报表审计 4\ElMb[]
audit opinion 审计意见 _V8;d
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audit period 被审计期间，被审计年度 \R-'<kN.*
audit plan 审计计划 oO7)7$|1
audit planning 编制审计计划，制定审计计划，审计计划 =j20A6gND
audit planning stage 审计计划阶段 uK#
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audit procedure 审计程序 W Atv4
audit programme 审计程序表，具体审计计划 CRiqY_gBf
audit report 审计报告 -2u )orWP
audit report with a disclaimer of opinion 拒绝表示意见审计报告 0"GLgj:9
audit report with a qualified opinion 有保留意见的审计报告 y,OG9iD:h
audit report with an adverse opinion 否定意见的审计报告 n
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audit report with dual dates 双重日期审计报告
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audit reporting stage 审计报告阶段 W lW%z(R C
audit responsibility 审计责任 ~e) "!r
audit results 审计结果 GjN6Af~}
audit risk 审计风险 I\M
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audit sampling 审计抽样 Chad}zU`
audit sampling techniques 审计抽样方法，审计抽样技术 dK8dC1@,X;
audit strategies 审计策略 a3A3mBw
audit summary 审计总结，审计小结 f<oU" WM
audit team 审计小组 Brd9" M|d
audit test 审计测试 ,_<|e\>~
audit trail 审计轨迹 eR`Q7]j] -
audit work 审计工作 UUvCi+W
audit working paper 审计工作底稿 +T4}wm
audited financial statement 审计会计报表，已审计财务报表 ZCBF &.!
Auditing Guidelines (the～) 审计规范指南 }7xcHVO8-
auditing standards 审计准则 cf ^ i!X0
audit-oriented working paper (审计)业务类工作底稿 )J+A2>
authorisation 授权 $-jj%kS
authorisation of transaction 交易的授权
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availability 可获得性 sX}#L
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balance 余额；差额；平衡 2AMb-&po&f
balance sheet 资产负债表 Jk7 Am-.0
bank 银行 <u],R.S)
bank account 银行账户，银行户头 'qG-)2
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bank statement 银行对账单 D#`>p
barter transaction 易货交易，以物换物交易 .A_R6~::
basis of audit 审计依据 ;|$o z{Ll
basis of preparation (会计报表的)编制基础 R[* n3
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book of account 账目，账簿 BG.sHI{
borrowing 借款，贷款，借债 "(dI/}
branch 分支，分支机构，分店 Aeo=m}C;
brought forward (账户余额等的)承上年，承上期，承上页 ][#|5UK8L
budget 预算 \~Ml<3Zd:
building 建筑物；大楼 j
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business conditions 业务情况，经营情况 m],.w M8
business licence (企业等的)营业执照 Nz*,m'-1e
business relation 业务关系 M)Z!
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