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 .%T.sQ
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审计词汇英汉对照 rJ)8KY>
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ability to continue as a going concern 持续经营能力 |%c"Avc
acceptability 可接受性，可接受程度 t p<wMrq<
acceptable level of detection risk 检查风险的可接受水平 A4hbh$
acceptance of engagement 接受委托 ,RIC _26
accepting the engagement for the first time 首次接受委托 iFkXt<_A
access to asset 对资产的接触 _0 E KE
according to 根据，依据，依照 hmM2 c15T5
account balance 账户余额 ]@9ZUtU,;N
account for 对……进行会计处理，核算；解释 & _ W~d0
accounting 会计，会计学 Xjs`iK=w
accounting advisory serve 会计咨询服务 [ T!0ka
accounting firm 会计师事务所 UTR`jXCg
accounting information 会计信息，会计资料 +X|^
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accounting period 会计期间 ~3,k8C"pRq
accounting policies 会计政策 mVNHH!
accounting professional bodies 会计职业组织，会计职业团体 -wrVhCd~g]
accounting records 会计记录 II)
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accounting responsibility 会计责任 Dwg_#GSr
accounting service 会计服务 Dwuao`~Xm
accounting standards 会计准则 HGl.dO 7NU
Accounting Standards for Business Enterprises 企业会计准则 LM Tz/M
accounting system 会计系统 W
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accounting treatment 会计处理 I c')L*i7O
accuracy 准确性，精确性 ?:+sjHzXT
additional audit procedures 追加审计程序 Z|6,*XEc
addressee 收件人，收信人 y`8 bx94jB
Administration of State-owned Assets (the～) 国有资产管理局 %E*Q0/
administrative laws and regulations 行政法规 ~x6<A\
adverse impact 不利影响，负面影响 \^]*T'>b
adverse opinion 反对意见 R8C#D B
advisory group 咨询组，顾问组 x n
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agency fee 代理费，代理费用 \k>1q/T0V
aggregate 总计，合计为…… `|WEz W~
alternation of document and record 变造文件和记录 uN+]q qCf
alternative audit procedures 替代审计程序，备选审计程序 @e:=
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amend 修改，修订 , Aw
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amortisation 摊销 fe8}2#<o
analytical capacity 分析能力 i.Z iLDs\7
analytical procedures 分析性程序 4 c 9 a" v
annual financial statements 年度会计报表，年度财务报表 Eu|O<9U\
appendix 附录，附表 S?<hs,
applicable 适用的 0AD8X +M{P
applicable laws and regulations 适用的法规 k<}3_
application systems 应用系统 !yo @i_1D
apply consistently 一贯地执行，一贯地实施 A5?q&VS}p
appropriate 适当的，合适的； (C.<H6]=
征用，挪用 ae0t *;~
appropriate authorization 适当的授权 L6Io u
appropriateness of audit evidence 审计证据的适当性 NE4 }!I
approval 批准，核准 9>9,
assertion (会计报表上的)认定；确认 ]8/g[Ii
assessed level of control risk 对控制风险的评估，控制风险的评估水平 bZW dd6
asset 资产，财产 7(l>Ck3B#
asset restructuring 资产重组 TX).*%f [r
assignment of duties 职责的划分 PnZC
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assistant 助理，助理人员 W[<ZI>mf
associated company 联属公司，联营公司 /I &
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association 联合，结合；协会，社团 w0 ^}c8%WR
assumption 假设，假定 6KDm#7J
at a given date 在某一特定时日 i|[**P
attestation 鉴证，公证 m^
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attestation service 鉴证服务 SFR <T
audit adjustment 审计调整 .,F`*JVFq
audit areas 审计领域 BlfadM;
audit conclusion 审计结论 y}1Pc*
audit effectiveness 审计效果 G
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audit efficiency 审计效率 s
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audit engagement letter 审计业务约定书 $ :RR1.Tv
audit evidence 审计证据 (7Ln~J*
audit fee 审计费 nrg$V> pD
audit files 审计档案 ]-;MY@
audit findings 审计中发现的事项 xauMF~*
audit implementation stage 审计实施阶段 ==AmL] *
audit mark 审计标识 WG*),P?
audit materiality 审计重要性 M $f6. j
audit method 审计方法 9,[A fI
audit objective 审计目标，审计目的
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audit of financial statements 会计报表审计，财务报表审计 N}>[To3
audit opinion 审计意见 Q^bYx (r5w
audit period 被审计期间，被审计年度 4W#DLip9
audit plan 审计计划 XAZPbvG |$
audit planning 编制审计计划，制定审计计划，审计计划 - 9Dr;2\
audit planning stage 审计计划阶段 -
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audit procedure 审计程序 [k f6bf@
audit programme 审计程序表，具体审计计划 +xd@un[r<
audit report 审计报告 d hjX[7Bl9
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2"HG6"Rr
audit report with a qualified opinion 有保留意见的审计报告 }N&? 8s=
audit report with an adverse opinion 否定意见的审计报告 :b]
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audit report with dual dates 双重日期审计报告 \/64Xv3L0
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 q%LjOPE
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audit results 审计结果 }b SDhMV;
audit risk 审计风险 d$"?8r4:K
audit sampling 审计抽样 pu5%$}dBE
audit sampling techniques 审计抽样方法，审计抽样技术 jZD)c_'U
audit strategies 审计策略 ^a<kp69qS
audit summary 审计总结，审计小结 +NbiUCMX
audit team 审计小组 #Vu;R5GZ}
audit test 审计测试 bh(} f.@
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audit trail 审计轨迹 rp+]f\] h
audit work 审计工作 yi:}
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audit working paper 审计工作底稿 X FYa+]B2q
audited financial statement 审计会计报表，已审计财务报表 K|Eelhm
Auditing Guidelines (the～) 审计规范指南 ut# pg+#Q
auditing standards 审计准则 NcB z("
audit-oriented working paper (审计)业务类工作底稿 'E&tEbY
authorisation 授权 <<b]v I
authorisation of transaction 交易的授权 2Z5_@Y
availability 可获得性 mx#%oJnsi
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balance 余额；差额；平衡 zdw*
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balance sheet 资产负债表 JfY(};&
bank 银行 e{9~m
bank account 银行账户，银行户头 ltlo$`PR
bank statement 银行对账单 `5e{ec
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barter transaction 易货交易，以物换物交易 +u&[ j/
basis of audit 审计依据 SU1N*k#-o
basis of preparation (会计报表的)编制基础 !FD d5 CS
book of account 账目，账簿 D(OJr5Gg
borrowing 借款，贷款，借债 &> B" /z
branch 分支，分支机构，分店 r6kJV4I=re
brought forward (账户余额等的)承上年，承上期，承上页 qZ4)) X
budget 预算 *{P/3yH
building 建筑物；大楼 G$2@N6
business conditions 业务情况，经营情况 ^`B;SSV
business licence (企业等的)营业执照 &=MVX>[
business relation 业务关系 T:@7E L
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