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 yB=C5-\F
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审计词汇英汉对照 >kt~vJI
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ability to continue as a going concern 持续经营能力 ]c5DOv &
acceptability 可接受性，可接受程度 -g9^0V`G
acceptable level of detection risk 检查风险的可接受水平 a5X`jo
acceptance of engagement 接受委托 DgC3 >
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accepting the engagement for the first time 首次接受委托 ]NbX`'
access to asset 对资产的接触 n G!&u1 *
according to 根据，依据，依照 wH+FFXGJs
account balance 账户余额 \>4v?\8o
account for 对……进行会计处理，核算；解释 ^GE^Q\&D&
accounting 会计，会计学 qo)Q}0
accounting advisory serve 会计咨询服务 ht2
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accounting firm 会计师事务所 p(~ Y"
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accounting information 会计信息，会计资料 <%M\7NDWDA
accounting period 会计期间 # -}kG"
accounting policies 会计政策 3fm;r5
accounting professional bodies 会计职业组织，会计职业团体 R:]/{b4Uq
accounting records 会计记录 IO^:FnJJv
accounting responsibility 会计责任 Hde]DK,d
accounting service 会计服务 $K+4C0wX`
accounting standards 会计准则 Y||yzJdC
Accounting Standards for Business Enterprises 企业会计准则 wT
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accounting system 会计系统 S&5Q~}{,
accounting treatment 会计处理 d&NC Fx
accuracy 准确性，精确性 SAd 97A:
additional audit procedures 追加审计程序 UCe ,2v%
addressee 收件人，收信人 ".Lhte R?
Administration of State-owned Assets (the～) 国有资产管理局 !'Pk
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administrative laws and regulations 行政法规 z\e>DdS
adverse impact 不利影响，负面影响 9 %D$T'K
adverse opinion 反对意见 /_ $~rW
advisory group 咨询组，顾问组 6e -#XCR{
agency fee 代理费，代理费用 w 9G_>+?E
aggregate 总计，合计为…… \_lG#p|
alternation of document and record 变造文件和记录 AF6d#Klog
alternative audit procedures 替代审计程序，备选审计程序 \Y51KB\
amend 修改，修订 p.@0=)
amortisation 摊销 Ko1AaX(I'+
analytical capacity 分析能力 xN e_qO
analytical procedures 分析性程序 hq5NQi`
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annual financial statements 年度会计报表，年度财务报表 QpdujtH`
appendix 附录，附表 hO^&
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applicable 适用的 Z[ a O_6L
applicable laws and regulations 适用的法规 >r;ABz/
application systems 应用系统 m Y$nI -P
apply consistently 一贯地执行，一贯地实施 /1I vLdPIu
appropriate 适当的，合适的；
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征用，挪用 qgwv=5|
appropriate authorization 适当的授权 tn"Y9
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appropriateness of audit evidence 审计证据的适当性 70'} f
approval 批准，核准 9=Y,["br$_
assertion (会计报表上的)认定；确认
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 [54@i rH
asset 资产，财产 1 ;_{US5FR
asset restructuring 资产重组 -s9 Y(>
assignment of duties 职责的划分 i!CK A}
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assistant 助理，助理人员 Ul '~opf
associated company 联属公司，联营公司 &Pmc"9Rl
association 联合，结合；协会，社团 Zk~nB}Xw
assumption 假设，假定 t7{L[C$
at a given date 在某一特定时日 cxtLy& C
attestation 鉴证，公证 ~bQFk?ZN+
attestation service 鉴证服务 6Y;Y}E
audit adjustment 审计调整 4a(g<5wfI
audit areas 审计领域 >Sc$R0
audit conclusion 审计结论 /W"Bf
audit effectiveness 审计效果 hg[l{)Q
audit efficiency 审计效率 mr:kn 0
audit engagement letter 审计业务约定书 T^ /Gj|N*
audit evidence 审计证据 gGtep*k
audit fee 审计费 y+K7WUwhq
audit files 审计档案 PWf{aHsr
audit findings 审计中发现的事项 {toyQ)C7
audit implementation stage 审计实施阶段 J o6~r-
audit mark 审计标识 q`/amI0
audit materiality 审计重要性 xT_fr,P
audit method 审计方法 i1b 4 J
audit objective 审计目标，审计目的 }4b B7,j
audit of financial statements 会计报表审计，财务报表审计 LP5eFl`|T
audit opinion 审计意见 N oX_?
audit period 被审计期间，被审计年度 opUKrB
audit plan 审计计划 Bxn 8><
audit planning 编制审计计划，制定审计计划，审计计划 +zFV~ ]b
audit planning stage 审计计划阶段 /E`l:&89)
audit procedure 审计程序 zCK y`u .
audit programme 审计程序表，具体审计计划 )'BJ4[aq\
audit report 审计报告 &[?u1qQ%o
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8w{#R{w
audit report with a qualified opinion 有保留意见的审计报告 09}f \/
audit report with an adverse opinion 否定意见的审计报告 R$!;J?SS
audit report with dual dates 双重日期审计报告 E3CiZ4=5
audit reporting stage 审计报告阶段 xG *lV|<7>
audit responsibility 审计责任 W (=Wg|cr
audit results 审计结果 Ft%TnEp
audit risk 审计风险 jMz1s%C
audit sampling 审计抽样 >wg9YZ~8
audit sampling techniques 审计抽样方法，审计抽样技术 ,<uiitOo
audit strategies 审计策略 {V]Qwz)1
audit summary 审计总结，审计小结 L|]w3}ZT@
audit team 审计小组 EzD
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audit test 审计测试 G+#| )V
audit trail 审计轨迹 &xGfkCP. ]
audit work 审计工作 " oE^R?m
audit working paper 审计工作底稿 `}k&HRn
audited financial statement 审计会计报表，已审计财务报表 ps!5HZ2:
Auditing Guidelines (the～) 审计规范指南 j=xtnIq
auditing standards 审计准则 lRF_ k
audit-oriented working paper (审计)业务类工作底稿 e' /
authorisation 授权 jm#d7@~4
authorisation of transaction 交易的授权 y~]I Vl"
availability 可获得性 Y^c, mK^
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balance 余额；差额；平衡 +!L_E6pyXE
balance sheet 资产负债表 4! Oa4
bank 银行 ]v^`+s}3
bank account 银行账户，银行户头 \J,- <wF
bank statement 银行对账单 |"Xi%CQ2
barter transaction 易货交易，以物换物交易 c{m
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basis of audit 审计依据 .gM>FUH3L
basis of preparation (会计报表的)编制基础 F(K H-
book of account 账目，账簿 [x$eF~Kp
borrowing 借款，贷款，借债 ( l3UNP
branch 分支，分支机构，分店 u/!mN2{Rd
brought forward (账户余额等的)承上年，承上期，承上页 +2;#9aa
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budget 预算 $+lz<~R
building 建筑物；大楼 [5RFQ!
business conditions 业务情况，经营情况 &{%S0\K Y
business licence (企业等的)营业执照 DSDl[;3O{s
business relation 业务关系 UALg!M#
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