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 |XV
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审计词汇英汉对照 N1"p ;czK
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A G++<r7;x
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ability to continue as a going concern 持续经营能力 t%Bh'HkG
acceptability 可接受性，可接受程度 $F NH:r<
acceptable level of detection risk 检查风险的可接受水平 5 9i2*<k
acceptance of engagement 接受委托 Ctx>#uN6
accepting the engagement for the first time 首次接受委托 f,ZJFb98
access to asset 对资产的接触 ZD4aT1|Q7
according to 根据，依据，依照 204"\ mv
account balance 账户余额 E<7$!P=z`
account for 对……进行会计处理，核算；解释 =`UFg >
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accounting 会计，会计学 ?Ezy0>j
accounting advisory serve 会计咨询服务 8U}+9
accounting firm 会计师事务所 m#4h5_N
accounting information 会计信息，会计资料 i) $ySlEh
accounting period 会计期间 CeM %?fr5
accounting policies 会计政策 }pGj c_:']
accounting professional bodies 会计职业组织，会计职业团体 N1 sdWXG
accounting records 会计记录 | GN/{KH]
accounting responsibility 会计责任 xzOn[.Fi
accounting service 会计服务 F{c8{?:
accounting standards 会计准则 :jC$$oC].
Accounting Standards for Business Enterprises 企业会计准则 hBV m; `
accounting system 会计系统 WD! " $
accounting treatment 会计处理 /U-+ClZi@
accuracy 准确性，精确性 <[ u(il
additional audit procedures 追加审计程序 & eqqgLz
addressee 收件人，收信人 o-JB, ^TE
Administration of State-owned Assets (the～) 国有资产管理局 Rt5pl,Nf
administrative laws and regulations 行政法规 &Pc.[k
adverse impact 不利影响，负面影响 -*O L+
adverse opinion 反对意见 .gt;:8fw{
advisory group 咨询组，顾问组 B zV97'
agency fee 代理费，代理费用 f1sp6S0V\
aggregate 总计，合计为…… 3Tp8t6*nL
alternation of document and record 变造文件和记录 y]+[o1]-c
alternative audit procedures 替代审计程序，备选审计程序 +SW|/oIU
amend 修改，修订 DLD9
amortisation 摊销
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analytical capacity 分析能力 u:tcL-;U
analytical procedures 分析性程序 :qzh kKu
annual financial statements 年度会计报表，年度财务报表 ,Q.[L
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appendix 附录，附表 Db;>MWt+e
applicable 适用的 #_
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applicable laws and regulations 适用的法规 VJl0UM3{J
application systems 应用系统 K\z b +
apply consistently 一贯地执行，一贯地实施 a .?AniB0
appropriate 适当的，合适的； xxr'g =
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appropriate authorization 适当的授权 hpYv*WH:
appropriateness of audit evidence 审计证据的适当性 \(
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approval 批准，核准 s,kY12<7m
assertion (会计报表上的)认定；确认 -$Kc"rX
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Gm \)1b
asset 资产，财产 WFhppi
asset restructuring 资产重组 :ln?PT
assignment of duties 职责的划分 2|]
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assistant 助理，助理人员 7=Pj}x)
associated company 联属公司，联营公司 BUV4L5(
association 联合，结合；协会，社团 {d]B+'
assumption 假设，假定 2J%L%6z8~
at a given date 在某一特定时日 G) c+GoK
attestation 鉴证，公证 ~4O3~Y_+GN
attestation service 鉴证服务 5rc3jIXc{|
audit adjustment 审计调整 9a_UxF+6/
audit areas 审计领域 y ?A *$ 6
audit conclusion 审计结论 +$xw0)|
audit effectiveness 审计效果 t0kZFU
audit efficiency 审计效率 r!w*y3
audit engagement letter 审计业务约定书 cLvnLaA}
audit evidence 审计证据 _[i.)8$7
audit fee 审计费 ld):Am}/o
audit files 审计档案 {K}Dpy
audit findings 审计中发现的事项 qh&q <M
audit implementation stage 审计实施阶段 aBQ @n
audit mark 审计标识 ) EQI>1_
audit materiality 审计重要性 VUP.
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audit method 审计方法 %_CL/H
audit objective 审计目标，审计目的 ZNpC&
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audit of financial statements 会计报表审计，财务报表审计 b$_qG6)IJO
audit opinion 审计意见 j 9GKz1
audit period 被审计期间，被审计年度 <eP, /H
audit plan 审计计划 Aq7`A^1t$
audit planning 编制审计计划，制定审计计划，审计计划 mwN "Cu 4t
audit planning stage 审计计划阶段 qJ
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audit procedure 审计程序 E>gLUMG$
audit programme 审计程序表，具体审计计划 ( ]0F3@k#s
audit report 审计报告 RlU ?F
audit report with a disclaimer of opinion 拒绝表示意见审计报告 L<XX?I\p
audit report with a qualified opinion 有保留意见的审计报告 ^,?>6O
audit report with an adverse opinion 否定意见的审计报告 vjh'<5w9Wi
audit report with dual dates 双重日期审计报告 &5sPw^{,H
audit reporting stage 审计报告阶段 6W3 ."};
audit responsibility 审计责任 +Z GH
audit results 审计结果 mA_EvzXk\
audit risk 审计风险 VS>hi~j
audit sampling 审计抽样 {f*{dSm9 b
audit sampling techniques 审计抽样方法，审计抽样技术 HZS.%+2
audit strategies 审计策略 4 >H0a
audit summary 审计总结，审计小结 c,ct=m.|6A
audit team 审计小组 )"|wWu
audit test 审计测试 TiZ
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audit trail 审计轨迹 e6qIC*C !
audit work 审计工作 B|+%
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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 =knLkbiq7,
Auditing Guidelines (the～) 审计规范指南 ,?Vxcr
auditing standards 审计准则 3m2y<l<
audit-oriented working paper (审计)业务类工作底稿 +l!.<:sp
authorisation 授权
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authorisation of transaction 交易的授权 UfV { m
availability 可获得性 NS+u i y
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balance 余额；差额；平衡 s >WqVuXmn
balance sheet 资产负债表 p)"EenUK
bank 银行 i.[
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bank account 银行账户，银行户头 ;- Vs|X
bank statement 银行对账单 cXN0D\%`
barter transaction 易货交易，以物换物交易 2t
basis of audit 审计依据 wN6sica|
basis of preparation (会计报表的)编制基础 N"Y%* BkH
book of account 账目，账簿 +|K,\
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borrowing 借款，贷款，借债 Z/v )^VR
branch 分支，分支机构，分店 <5CQ#^ cK
brought forward (账户余额等的)承上年，承上期，承上页 8^^ehaxy
budget 预算 -x J\/"A
building 建筑物；大楼 kI5LG6
business conditions 业务情况，经营情况 '-G,7!.,r%
business licence (企业等的)营业执照 -XkjO$=!=
business relation 业务关系 t*6C?zEAU
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