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 zf&:@P{
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审计词汇英汉对照 ?GlXxx=
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ability to continue as a going concern 持续经营能力 +u&[ j/
acceptability 可接受性，可接受程度 na|sKE;{
acceptable level of detection risk 检查风险的可接受水平 !FD d5 CS
acceptance of engagement 接受委托 D(OJr5Gg
accepting the engagement for the first time 首次接受委托 &> B" /z
access to asset 对资产的接触 r6kJV4I=re
according to 根据，依据，依照 qZ4)) X
account balance 账户余额 B
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account for 对……进行会计处理，核算；解释 G$2@N6
accounting 会计，会计学 ^`B;SSV
accounting advisory serve 会计咨询服务 e`:^ 7$
accounting firm 会计师事务所 `lQ
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accounting information 会计信息，会计资料 zvV o-{6
accounting period 会计期间 r<4j;"lQK
accounting policies 会计政策 fERO(o
accounting professional bodies 会计职业组织，会计职业团体 K yy
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accounting records 会计记录 +g kJrw
accounting responsibility 会计责任 m"'} {3$%
accounting service 会计服务 H\qZu%F'
accounting standards 会计准则 h!v< J
Accounting Standards for Business Enterprises 企业会计准则 lZuH:AH
accounting system 会计系统 o.k DOqd
accounting treatment 会计处理 SZyORN
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 2 2=sh;y+2
addressee 收件人，收信人 Rk[a |T &
Administration of State-owned Assets (the～) 国有资产管理局 P%H Dz
administrative laws and regulations 行政法规 !\[JWN@v
adverse impact 不利影响，负面影响 0#DEh|?
adverse opinion 反对意见 +wJ!zab`
advisory group 咨询组，顾问组 1]eRragm"
agency fee 代理费，代理费用 7F6 B
aggregate 总计，合计为…… vzFp Xdt
alternation of document and record 变造文件和记录 <e?Eva%t`
alternative audit procedures 替代审计程序，备选审计程序 8#V D u(
amend 修改，修订 NPS*0 y/
amortisation 摊销 mL pM8~L
analytical capacity 分析能力 \xbUr`WBY
analytical procedures 分析性程序 b,YNCb ]H
annual financial statements 年度会计报表，年度财务报表 ;Xy=;Z.]i
appendix 附录，附表 ,`k&9o7
applicable 适用的 &b`W<PAc?4
applicable laws and regulations 适用的法规 vXRY/Zzj1
application systems 应用系统 p
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apply consistently 一贯地执行，一贯地实施 QF\ nf_X
appropriate 适当的，合适的； o.Rv<a5.L
征用，挪用 ]/H6%"CTa
appropriate authorization 适当的授权 4l%1D. 3-O
appropriateness of audit evidence 审计证据的适当性 ~
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approval 批准，核准 Z#L4n#TT
assertion (会计报表上的)认定；确认 BkGEx z
assessed level of control risk 对控制风险的评估，控制风险的评估水平 .1jiANY
asset 资产，财产 ON){d!]uJ
asset restructuring 资产重组 *=2W:,$
assignment of duties 职责的划分 Hj|&P/jY]*
assistant 助理，助理人员 z-606g
associated company 联属公司，联营公司 bY=[ USgps
association 联合，结合；协会，社团 4$[o; t>
assumption 假设，假定 Uu5(/vw]
at a given date 在某一特定时日 >>,G3/ Zd*
attestation 鉴证，公证
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attestation service 鉴证服务 P|bow+4
audit adjustment 审计调整 3>-h-
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audit areas 审计领域 (=Cb)/s 0
audit conclusion 审计结论 Lr D@QBT
audit effectiveness 审计效果 t+iHsCG)>
audit efficiency 审计效率 m]!hP
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audit engagement letter 审计业务约定书 >e>3:~&2
audit evidence 审计证据 twq~.:<o
audit fee 审计费 ;6Yg} L
audit files 审计档案 xF8n=Lc
audit findings 审计中发现的事项 H{vKk
audit implementation stage 审计实施阶段 <cp9+P <
audit mark 审计标识 o~IAZU39
audit materiality 审计重要性
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audit method 审计方法 hc[ K
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audit objective 审计目标，审计目的 0H}tb}
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audit of financial statements 会计报表审计，财务报表审计 BZ?C k[E]Z
audit opinion 审计意见 O*~z@"\
audit period 被审计期间，被审计年度
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audit plan 审计计划 W&*&O,c
audit planning 编制审计计划，制定审计计划，审计计划 'UIFP#GtFO
audit planning stage 审计计划阶段 w,
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audit procedure 审计程序 { uaDpRt
audit programme 审计程序表，具体审计计划 d"9tP&
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audit report 审计报告 igfQ,LWe !
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Giv,%3'
audit report with a qualified opinion 有保留意见的审计报告 uLS]=:BT
audit report with an adverse opinion 否定意见的审计报告 05 q760I+
audit report with dual dates 双重日期审计报告 + U5Q/ g
audit reporting stage 审计报告阶段 j#n ]q{s4
audit responsibility 审计责任 \D? '.Wo%
audit results 审计结果 7@fS2mu
audit risk 审计风险 )}`z<)3jP
audit sampling 审计抽样 1+; bd'Ie
audit sampling techniques 审计抽样方法，审计抽样技术 i D IY|
audit strategies 审计策略 1@}F8&EZ
audit summary 审计总结，审计小结 iY,C0=n5Y
audit team 审计小组 FfJp::|ddr
audit test 审计测试
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audit trail 审计轨迹 W^tD6H;
audit work 审计工作 S)W xTE 9
audit working paper 审计工作底稿 O8@65URKx
audited financial statement 审计会计报表，已审计财务报表 CUI3^;&S
Auditing Guidelines (the～) 审计规范指南 't5 ufAT
auditing standards 审计准则 My8d%GfM
audit-oriented working paper (审计)业务类工作底稿 SN}K=)KF#
authorisation 授权 x z8e1M
authorisation of transaction 交易的授权 JY#vq'dl|
availability 可获得性 lmzHE8MUNu
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balance 余额；差额；平衡 9&eY<'MgP
balance sheet 资产负债表 j#5a&Z
bank 银行 NZB*;U~t
bank account 银行账户，银行户头 .KA-=$~J1
bank statement 银行对账单 yxt"vm;
barter transaction 易货交易，以物换物交易 ! Ld5Y$
basis of audit 审计依据 ^Spu /55_
basis of preparation (会计报表的)编制基础 pux IJ
book of account 账目，账簿 ~v;I>ij
borrowing 借款，贷款，借债 f1 x&Fk
branch 分支，分支机构，分店 .`OU\LA
brought forward (账户余额等的)承上年，承上期，承上页 UA6 id|G
budget 预算 oe|#!SM(
building 建筑物；大楼 t{]Ew4Y4%O
business conditions 业务情况，经营情况 j 2a g
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business licence (企业等的)营业执照 %} `` :
business relation 业务关系 9Y:I)^ek
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