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 C\3y {s
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审计词汇英汉对照 A'j;\
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ability to continue as a going concern 持续经营能力 {!.(7wV\
acceptability 可接受性，可接受程度 e>7]w,*|
acceptable level of detection risk 检查风险的可接受水平 |S_T^'<W
acceptance of engagement 接受委托 qHs UP;7
accepting the engagement for the first time 首次接受委托 ^@ I
access to asset 对资产的接触 G'rxX Jq
according to 根据，依据，依照 VGfMN|h
account balance 账户余额 yW+yg{Gg:
account for 对……进行会计处理，核算；解释 H9KKed47d/
accounting 会计，会计学 8MK>)P o)
accounting advisory serve 会计咨询服务 kQ4dwF ~
accounting firm 会计师事务所 AK&S5F>D+B
accounting information 会计信息，会计资料 b^ L
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accounting period 会计期间 $ .C=H[QC
accounting policies 会计政策 &Flglj~7l
accounting professional bodies 会计职业组织，会计职业团体 vbkI^+=,YY
accounting records 会计记录 4F Ek5D
accounting responsibility 会计责任 7q?9Tj3
accounting service 会计服务 $i&e[O7T;
accounting standards 会计准则 WzAb |&?
Accounting Standards for Business Enterprises 企业会计准则 j;
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accounting system 会计系统 $9 ]m=S
accounting treatment 会计处理 _ 6O \W%it
accuracy 准确性，精确性 L>MLi3{
additional audit procedures 追加审计程序 09dK0H3(
addressee 收件人，收信人 /4t j3B,
Administration of State-owned Assets (the～) 国有资产管理局 (H )2 s Y
administrative laws and regulations 行政法规 |w_7_J2
adverse impact 不利影响，负面影响 0="%Y ^N
adverse opinion 反对意见 z|=}1; (.
advisory group 咨询组，顾问组 : Mb%A
agency fee 代理费，代理费用 kz{/(t
aggregate 总计，合计为…… +
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alternation of document and record 变造文件和记录 i\1TOP|h
alternative audit procedures 替代审计程序，备选审计程序 I3
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amend 修改，修订 AP
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amortisation 摊销 {8 8 )~
analytical capacity 分析能力 , 3,gG "
analytical procedures 分析性程序 # 6ri-n
annual financial statements 年度会计报表，年度财务报表 =. y~f A!
appendix 附录，附表 MG[o%I96
applicable 适用的 $P>`m$(8
applicable laws and regulations 适用的法规 7#@c z5Su
application systems 应用系统 cj+ FRG~u
apply consistently 一贯地执行，一贯地实施 5V5%/FU m
appropriate 适当的，合适的； +SsK21f"r
征用，挪用 I([!]z
appropriate authorization 适当的授权 j*F` "df
appropriateness of audit evidence 审计证据的适当性 n9@ o f
approval 批准，核准 Wi[ ~fI8^!
assertion (会计报表上的)认定；确认 K3m]%m2\
assessed level of control risk 对控制风险的评估，控制风险的评估水平 |_o=^?z'
asset 资产，财产 &n6$rBr %
asset restructuring 资产重组 D _/^+H]1
assignment of duties 职责的划分 At flf2 K
assistant 助理，助理人员 #k_H N}B
associated company 联属公司，联营公司 F_Y7@Ei/
association 联合，结合；协会，社团 JAAI_gSR3
assumption 假设，假定 yyv8gH
at a given date 在某一特定时日 Jj,U RD&0R
attestation 鉴证，公证 !,[C] Q1
attestation service 鉴证服务 (7XCA,KTGI
audit adjustment 审计调整 6:q"l\n>
audit areas 审计领域 |A
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audit conclusion 审计结论 g0>,%b
audit effectiveness 审计效果 ox:[f9.5
audit efficiency 审计效率 P`#Z9 HM4
audit engagement letter 审计业务约定书 <@}I0
audit evidence 审计证据 p!sWYu i
audit fee 审计费 Mu{;vf|j
audit files 审计档案 o4* +T8[|5
audit findings 审计中发现的事项 w;k):; $
audit implementation stage 审计实施阶段 A-,up{g
audit mark 审计标识 2
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audit materiality 审计重要性 y]J89
audit method 审计方法 0{dz5gUde
audit objective 审计目标，审计目的 kqce[hgs<
audit of financial statements 会计报表审计，财务报表审计 3l3+A+ n
audit opinion 审计意见 e =4+$d
audit period 被审计期间，被审计年度 D[_| *9BC
audit plan 审计计划 R,9[hNHWGs
audit planning 编制审计计划，制定审计计划，审计计划 3 n'V\H vz
audit planning stage 审计计划阶段 GP&vLt51
audit procedure 审计程序 Nluv/?<
audit programme 审计程序表，具体审计计划 {e+-
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audit report 审计报告 zX0md x<|<
audit report with a disclaimer of opinion 拒绝表示意见审计报告 g.'yZvaP
audit report with a qualified opinion 有保留意见的审计报告 x9x E&
audit report with an adverse opinion 否定意见的审计报告 5B&;uY
audit report with dual dates 双重日期审计报告 _~q?_'kx
audit reporting stage 审计报告阶段 p/U+
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audit responsibility 审计责任 2RN)<\ P
audit results 审计结果 ^5A
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audit risk 审计风险 \Mj J9u `8
audit sampling 审计抽样 2gzou|Y
audit sampling techniques 审计抽样方法，审计抽样技术 F BpH21|/y
audit strategies 审计策略 U5-@2Y cH
audit summary 审计总结，审计小结 J|X
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audit team 审计小组 ;Ra+=z}>
audit test 审计测试 8F:e|\SB#
audit trail 审计轨迹 ]S(%[|
audit work 审计工作 em\ 9'L ^
audit working paper 审计工作底稿
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audited financial statement 审计会计报表，已审计财务报表 ]~6_ WE8L
Auditing Guidelines (the～) 审计规范指南 .\8X[%K9nc
auditing standards 审计准则 x7vctjM|
audit-oriented working paper (审计)业务类工作底稿 WdZ:K,
authorisation 授权 K"b`#xN(t
authorisation of transaction 交易的授权 1fo
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availability 可获得性 j
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balance 余额；差额；平衡 $&"V ^@
balance sheet 资产负债表 PH*\AZJCl
bank 银行 f]G>(V=i
bank account 银行账户，银行户头 \=0V uz
bank statement 银行对账单 # [ e
barter transaction 易货交易，以物换物交易 "dROb}szn
basis of audit 审计依据 @^; j)%F}
basis of preparation (会计报表的)编制基础 =7m}yDs6$
book of account 账目，账簿 RGn!{ =
borrowing 借款，贷款，借债 ;L|uIg;.s
branch 分支，分支机构，分店 2_ :n
brought forward (账户余额等的)承上年，承上期，承上页 70lfb`
budget 预算 v^ /Q 8Q
building 建筑物；大楼 RN)dS>$
business conditions 业务情况，经营情况 .e'eE
business licence (企业等的)营业执照 Cn>AD WpT&
business relation 业务关系 <5G{"U+
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