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 !hpTyO+%
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审计词汇英汉对照 }d$vcEI$3
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ability to continue as a going concern 持续经营能力 D RS;lJ2
acceptability 可接受性，可接受程度 7~QwlU3n<F
acceptable level of detection risk 检查风险的可接受水平 ; L MEU_
acceptance of engagement 接受委托 .l" _ K
accepting the engagement for the first time 首次接受委托 J:k@U42
access to asset 对资产的接触 xQcMQ{&;
according to 根据，依据，依照 %6vMpB`g
account balance 账户余额 E$
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account for 对……进行会计处理，核算；解释 9e|{z9z[l
accounting 会计，会计学 ,DW0A//
accounting advisory serve 会计咨询服务 Qt)7mf
accounting firm 会计师事务所 X,Q 6
accounting information 会计信息，会计资料 bDcWb2 lqs
accounting period 会计期间 rY P8V
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accounting policies 会计政策 oC;l5v<
accounting professional bodies 会计职业组织，会计职业团体 1-ndJ@Wlz
accounting records 会计记录 8=b{'s^^F
accounting responsibility 会计责任 ;F IMCJS
accounting service 会计服务 vs)HbQ
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 +$a n*k9
accounting system 会计系统 `"1{
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accounting treatment 会计处理 _dB0rsCnU%
accuracy 准确性，精确性 0n =9TmE
additional audit procedures 追加审计程序 {jCu9 ]c!
addressee 收件人，收信人 C'xU=OnA8
Administration of State-owned Assets (the～) 国有资产管理局 cfQh
administrative laws and regulations 行政法规 9X *eE
adverse impact 不利影响，负面影响 <y b=!
adverse opinion 反对意见 ~]D \&D9=?
advisory group 咨询组，顾问组 "m\UqQGX
agency fee 代理费，代理费用 A,A-5l<h]?
aggregate 总计，合计为…… [ a65VR~J
alternation of document and record 变造文件和记录 LU 5
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alternative audit procedures 替代审计程序，备选审计程序 Xk7$?8r4&
amend 修改，修订 UO7a}T z<
amortisation 摊销 Y+Q,4s
analytical capacity 分析能力 kcZ;SYosj
analytical procedures 分析性程序 Rqd %#v
annual financial statements 年度会计报表，年度财务报表 (J?}eb;>n
appendix 附录，附表 M<|~MR
applicable 适用的 eUUD|U*b
applicable laws and regulations 适用的法规 'AlSq:g
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application systems 应用系统 PSr t/y!
apply consistently 一贯地执行，一贯地实施 Ozh^Q$>u
appropriate 适当的，合适的； [F9KC^%S
征用，挪用 =6 q*w^ET
appropriate authorization 适当的授权 *j| Tm7C
appropriateness of audit evidence 审计证据的适当性 x4 A TK
approval 批准，核准 \c@qtIc
assertion (会计报表上的)认定；确认 c`N`x U+z
assessed level of control risk 对控制风险的评估，控制风险的评估水平 l$bmO{8uG
asset 资产，财产 V HY<(4@
asset restructuring 资产重组 ,BN}H-W\2
assignment of duties 职责的划分 1rzq$, O
assistant 助理，助理人员 PtVNG
associated company 联属公司，联营公司 w[$Wpae
association 联合，结合；协会，社团 H:nu>pz t
assumption 假设，假定 'c+qBSDA
at a given date 在某一特定时日 5
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attestation 鉴证，公证 v!v0,?b*
attestation service 鉴证服务 QW"6 ]
audit adjustment 审计调整 >c' _xa?^G
audit areas 审计领域 (nP*
audit conclusion 审计结论 :e9jK [)h0
audit effectiveness 审计效果 O|g!Y(
audit efficiency 审计效率 *R~(:z>>
audit engagement letter 审计业务约定书 |LGNoP}SA
audit evidence 审计证据 G c Lp"
audit fee 审计费 R?e7#HsJ
audit files 审计档案 b<H6 D}
audit findings 审计中发现的事项 2g07wJ6x
audit implementation stage 审计实施阶段 Q; /!oA_
audit mark 审计标识 {XUfxNDf
audit materiality 审计重要性 0 Vgn N
audit method 审计方法 =)UiI3xHk
audit objective 审计目标，审计目的 i:Ct6[
audit of financial statements 会计报表审计，财务报表审计 9+;f1nV
audit opinion 审计意见 ( Vv[
audit period 被审计期间，被审计年度 "=RoI
audit plan 审计计划 g!|E! \p
audit planning 编制审计计划，制定审计计划，审计计划 an5kR_=
audit planning stage 审计计划阶段 r.G/f{=<@
audit procedure 审计程序 71 m-W#zyA
audit programme 审计程序表，具体审计计划 R*5;J`TW
audit report 审计报告 n^(yW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 b2@ x(5#
audit report with a qualified opinion 有保留意见的审计报告 =$z$VbBv
audit report with an adverse opinion 否定意见的审计报告 ^~IcQ!j/5
audit report with dual dates 双重日期审计报告 *9:6t 6x
audit reporting stage 审计报告阶段 z=h 5
audit responsibility 审计责任 ~ M>z
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audit results 审计结果 H;!hp0y
audit risk 审计风险 6V?&hq&t
audit sampling 审计抽样 _ G*x
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audit sampling techniques 审计抽样方法，审计抽样技术 g ~["O!K3
audit strategies 审计策略 5pyvs ;As
audit summary 审计总结，审计小结 ? Gf A;O
audit team 审计小组 JfINAaboi
audit test 审计测试 /!uBk3x:
audit trail 审计轨迹 8ch~UBq/
audit work 审计工作 *b l {F\
audit working paper 审计工作底稿 d/z X%
audited financial statement 审计会计报表，已审计财务报表 $ u.T1v
Auditing Guidelines (the～) 审计规范指南 ik NFW*p
auditing standards 审计准则 +r w3.d
audit-oriented working paper (审计)业务类工作底稿 K?m:. ZM
authorisation 授权 5GxM?%\
authorisation of transaction 交易的授权 <ORz`^27o
availability 可获得性 67 :<X(u+!
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balance 余额；差额；平衡 K}(n;6\
balance sheet 资产负债表 } $c( $
bank 银行 CN>};>WlG
bank account 银行账户，银行户头 ")gCA:1-
bank statement 银行对账单 f?^xh
barter transaction 易货交易，以物换物交易 \$| UFx
basis of audit 审计依据 \4X{ \ p<
basis of preparation (会计报表的)编制基础 l"!;Vkg.5
book of account 账目，账簿 SF=|++b1f
borrowing 借款，贷款，借债 5j 01Mx
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branch 分支，分支机构，分店 rbS= Ewk
brought forward (账户余额等的)承上年，承上期，承上页 uM<+2 S
budget 预算 3VB V_/i;
building 建筑物；大楼 z ate%
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business conditions 业务情况，经营情况 I}A#* iD
business licence (企业等的)营业执照 IHmNi>E&/
business relation 业务关系 iDxg AV f*
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