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 _Ki
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审计词汇英汉对照 H pXMPHd
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ability to continue as a going concern 持续经营能力 .{
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acceptability 可接受性，可接受程度 M$ g%kqa
acceptable level of detection risk 检查风险的可接受水平 Ry *NR
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acceptance of engagement 接受委托 w#[Ul9=?6
accepting the engagement for the first time 首次接受委托 fU^B
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access to asset 对资产的接触 bsVms,&
according to 根据，依据，依照 -a(f -
account balance 账户余额 ZxkX\gl91
account for 对……进行会计处理，核算；解释 @!6eRp>Z
accounting 会计，会计学 R L/~E
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accounting advisory serve 会计咨询服务 Q(h,P+
accounting firm 会计师事务所 EJY[M
accounting information 会计信息，会计资料 -
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accounting period 会计期间 Ge$cV}
accounting policies 会计政策 0 z{S@
accounting professional bodies 会计职业组织，会计职业团体 *9e T#dH
accounting records 会计记录 <\Nf6>_qEM
accounting responsibility 会计责任 ):?ype>
accounting service 会计服务 pgz3d{]ua
accounting standards 会计准则 }/BwFB+ (/
Accounting Standards for Business Enterprises 企业会计准则 ~( Gv/x
accounting system 会计系统 J411bIxD+q
accounting treatment 会计处理 b1{~j]"$L
accuracy 准确性，精确性 NWPL18*C
additional audit procedures 追加审计程序 on(P
addressee 收件人，收信人 {;^boo q
Administration of State-owned Assets (the～) 国有资产管理局 ]YkF^Pf!v
administrative laws and regulations 行政法规 :Bp{yUgi@
adverse impact 不利影响，负面影响 hABC
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adverse opinion 反对意见 E (tdL,m'
advisory group 咨询组，顾问组 YXXU Yi~!f
agency fee 代理费，代理费用 \lHi=}0
aggregate 总计，合计为…… ^T"9ZBkb
alternation of document and record 变造文件和记录 OO_{ o
alternative audit procedures 替代审计程序，备选审计程序 8yax.N
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amend 修改，修订 %Bmi3
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amortisation 摊销 T_ Q/KhLU
analytical capacity 分析能力 lqA U5K{wQ
analytical procedures 分析性程序 ! e6;@ *
annual financial statements 年度会计报表，年度财务报表 _=B(jJZ
appendix 附录，附表 b,5H|$nLu
applicable 适用的 >JS\H6
applicable laws and regulations 适用的法规 n"Ec %n
application systems 应用系统 hZI9*= `,"
apply consistently 一贯地执行，一贯地实施 a{Y:hrd:Z
appropriate 适当的，合适的； PYr#v OH
征用，挪用 V uFM jY
appropriate authorization 适当的授权 td4 *+)'FY
appropriateness of audit evidence 审计证据的适当性 t
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approval 批准，核准 \*6%o0c
assertion (会计报表上的)认定；确认 |DfYH~@(
assessed level of control risk 对控制风险的评估，控制风险的评估水平 mn\e(WoX
asset 资产，财产 * b>W
asset restructuring 资产重组 is{I5IR\/
assignment of duties 职责的划分 x(3E#7>1
assistant 助理，助理人员 O]w &uim
associated company 联属公司，联营公司 : QSlctW
association 联合，结合；协会，社团 G,>tC`!
assumption 假设，假定 C]*9:lK
at a given date 在某一特定时日 k<=.1cFh
attestation 鉴证，公证 MUz.-YRt
attestation service 鉴证服务 yXY8 o E
audit adjustment 审计调整 NAV}q<@v
audit areas 审计领域 )vO Zp&
audit conclusion 审计结论 \l_
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audit effectiveness 审计效果 $;7?w-.
audit efficiency 审计效率 KJ,{w?p~
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audit engagement letter 审计业务约定书 *r p@`W5
audit evidence 审计证据 bj(U?$
audit fee 审计费 `y0ZFh1>X
audit files 审计档案 /7|u2!#Ui
audit findings 审计中发现的事项 t d q;D
audit implementation stage 审计实施阶段 ?nrd$,
audit mark 审计标识 gd.P%KC!g
audit materiality 审计重要性 /YH Bhoat
audit method 审计方法 65N;PH59D
audit objective 审计目标，审计目的 Rb<aCX
audit of financial statements 会计报表审计，财务报表审计 ^SxB b,\
audit opinion 审计意见 7u,56V?X
audit period 被审计期间，被审计年度 *Au4q<
audit plan 审计计划 TuwH?{
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audit planning 编制审计计划，制定审计计划，审计计划 U/yYQZ\)
audit planning stage 审计计划阶段 rj$u_y3S*
audit procedure 审计程序 $ePAsJ
audit programme 审计程序表，具体审计计划 T{]Tb=
audit report 审计报告 Y%p"RB[
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Slq=;TDp
audit report with a qualified opinion 有保留意见的审计报告 5'\/gvxIC
audit report with an adverse opinion 否定意见的审计报告 z|}Anc[\
audit report with dual dates 双重日期审计报告 Sl^HMO
audit reporting stage 审计报告阶段 ;W?e@ Lgxk
audit responsibility 审计责任 Xo(K*eIN
audit results 审计结果 &AGV0{NMh]
audit risk 审计风险 > 2 Al+m<w
audit sampling 审计抽样 ^qiTO`lg
audit sampling techniques 审计抽样方法，审计抽样技术 -} 2q-
audit strategies 审计策略 x_v pds
audit summary 审计总结，审计小结 hc>hNC :a
audit team 审计小组 9g J`H'
audit test 审计测试 ` zC_?+
audit trail 审计轨迹 $" J+3mO
audit work 审计工作
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audit working paper 审计工作底稿 r&0v,WSp&S
audited financial statement 审计会计报表，已审计财务报表 M^mS#<
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Auditing Guidelines (the～) 审计规范指南 3?B q((
auditing standards 审计准则 RFDwL~-p
audit-oriented working paper (审计)业务类工作底稿 jFw?Ky2
authorisation 授权 bY+Hf\A
authorisation of transaction 交易的授权 & @^|=>L
availability 可获得性 O9p8x2
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balance 余额；差额；平衡 s4;SA
balance sheet 资产负债表 z^{VqC*o+
bank 银行 ocAoq
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bank account 银行账户，银行户头 nW{ ).
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bank statement 银行对账单 vNd 4Fn)H
barter transaction 易货交易，以物换物交易 P
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basis of audit 审计依据 PS`v3|d}}}
basis of preparation (会计报表的)编制基础 F_zs"ex/
book of account 账目，账簿 Pf]6'?k Q
borrowing 借款，贷款，借债 epW;]>
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branch 分支，分支机构，分店 b0tr)>d
brought forward (账户余额等的)承上年，承上期，承上页 DWHl,w;[z`
budget 预算 wR@fB
building 建筑物；大楼 \2:
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business conditions 业务情况，经营情况 f`RcfY t
business licence (企业等的)营业执照 0kQAT #
business relation 业务关系 JDD(e_dw
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