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 Ks-><-2+N
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审计词汇英汉对照 <k1gc,*
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ability to continue as a going concern 持续经营能力 5{[0Clb)
acceptability 可接受性，可接受程度 `.XU|J*z,
acceptable level of detection risk 检查风险的可接受水平 |@F<ajlV
acceptance of engagement 接受委托 j|9 2
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accepting the engagement for the first time 首次接受委托 Dr<Bd;)
access to asset 对资产的接触 6]*qx5m`<l
according to 根据，依据，依照 Os;\\~e5
account balance 账户余额 `x3c},'@k
account for 对……进行会计处理，核算；解释 I`l< }M
accounting 会计，会计学 vbU{Et\ ^
accounting advisory serve 会计咨询服务 %qhaVM$]
accounting firm 会计师事务所 4{=Em5`HbO
accounting information 会计信息，会计资料 %,BJkNV
accounting period 会计期间 B'yrXa|P
accounting policies 会计政策 .u&g2Y
accounting professional bodies 会计职业组织，会计职业团体 ^q$sCt}
accounting records 会计记录 R<U <
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accounting responsibility 会计责任 Qpc>5p![3
accounting service 会计服务 mvxvX!t
accounting standards 会计准则 HV?@MBM
Accounting Standards for Business Enterprises 企业会计准则 M'sJ5; ^5
accounting system 会计系统 n@f@-d$m\<
accounting treatment 会计处理 c3+vtP&
accuracy 准确性，精确性 i&#c+iTH
additional audit procedures 追加审计程序 (J;<&v}Gad
addressee 收件人，收信人 M*Xzr .6
Administration of State-owned Assets (the～) 国有资产管理局 coBxZyM 1}
administrative laws and regulations 行政法规 t<-Iiq+tL
adverse impact 不利影响，负面影响 0FB ifK
adverse opinion 反对意见 Om*Dy}
advisory group 咨询组，顾问组 C
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agency fee 代理费，代理费用 ,h"M{W
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aggregate 总计，合计为…… y)2]:nD`B
alternation of document and record 变造文件和记录 mb/Y
alternative audit procedures 替代审计程序，备选审计程序 3mWN?fC
amend 修改，修订 :HC{6W`$
amortisation 摊销 LdcP0G\"VG
analytical capacity 分析能力 0T*jv! q>
analytical procedures 分析性程序 *KNR",.
annual financial statements 年度会计报表，年度财务报表 c8'?Dd
appendix 附录，附表 H)Yv_gT
applicable 适用的 g g =z.`}
applicable laws and regulations 适用的法规 G 8@ %)$A
application systems 应用系统 aE+E'iL
apply consistently 一贯地执行，一贯地实施 =6'A8d
appropriate 适当的，合适的； umci P
征用，挪用 zT@vji%Y
appropriate authorization 适当的授权 q
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appropriateness of audit evidence 审计证据的适当性 y3vOb , 4
approval 批准，核准 %H54^Z<y
assertion (会计报表上的)认定；确认 Wjp <(aY[
assessed level of control risk 对控制风险的评估，控制风险的评估水平 - 7CkOZ
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asset 资产，财产 `#~@f!';
asset restructuring 资产重组 N GNn_1
assignment of duties 职责的划分 % tpjy,
assistant 助理，助理人员 ?U&onGy
associated company 联属公司，联营公司 *<KY ^;
association 联合，结合；协会，社团 No
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assumption 假设，假定 3o
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at a given date 在某一特定时日 u
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attestation 鉴证，公证 w!Z3EA ;`
attestation service 鉴证服务 r*$KF!-dg
audit adjustment 审计调整 18 ~j>fN
audit areas 审计领域 xZ .:H&0G
audit conclusion 审计结论 P;h/)-q8
audit effectiveness 审计效果 D+RG,8Ht
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 "p<f#s}
audit evidence 审计证据 {oO!v}]
audit fee 审计费 xi ^_C!*J
audit files 审计档案 &#~yci2{
audit findings 审计中发现的事项 7p{lDQ
audit implementation stage 审计实施阶段 O\x Uv
audit mark 审计标识 7 #Mi`W
audit materiality 审计重要性 N52N ^X>
audit method 审计方法 |>m@]s7Z
audit objective 审计目标，审计目的 H }A67J9x
audit of financial statements 会计报表审计，财务报表审计 :[F w c
audit opinion 审计意见 j5AW}
audit period 被审计期间，被审计年度 KY@k4S+
audit plan 审计计划 Bdf3@sbM]
audit planning 编制审计计划，制定审计计划，审计计划 4 !D!.t~r
audit planning stage 审计计划阶段 i
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audit procedure 审计程序 S#jE1 EN
audit programme 审计程序表，具体审计计划 g=b 'T-
audit report 审计报告 </7J:#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *T
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audit report with a qualified opinion 有保留意见的审计报告 N'IzHyo.
audit report with an adverse opinion 否定意见的审计报告 ?'^xO:
audit report with dual dates 双重日期审计报告 a93Aj
audit reporting stage 审计报告阶段 w q J
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audit responsibility 审计责任 N"T+.
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audit results 审计结果 n{|~x": 9V
audit risk 审计风险 &6h,' U
audit sampling 审计抽样 ; R} :2
audit sampling techniques 审计抽样方法，审计抽样技术 :Z,zWk1|
audit strategies 审计策略 5E4np` J
audit summary 审计总结，审计小结 hCM+=]z"
audit team 审计小组 ZjbMk 3Y
audit test 审计测试 TEv3;Z *N
audit trail 审计轨迹 fAXF_wj
audit work 审计工作 C4ge_u#
audit working paper 审计工作底稿 G$WMW@fy
audited financial statement 审计会计报表，已审计财务报表 _
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Auditing Guidelines (the～) 审计规范指南 %vgn>A?]1
auditing standards 审计准则 TtlZum\
audit-oriented working paper (审计)业务类工作底稿 t '* L,
authorisation 授权 `N;JM3 ck
authorisation of transaction 交易的授权 pFhznH{0
availability 可获得性 V4i N
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balance 余额；差额；平衡 0rooL<~fa
balance sheet 资产负债表 EQ\/I(
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bank 银行 bt"*@NJ$
bank account 银行账户，银行户头 #Mrof9
bank statement 银行对账单 rdSkGb
barter transaction 易货交易，以物换物交易 >E6w,Ab
basis of audit 审计依据 ??)IPRv?yF
basis of preparation (会计报表的)编制基础 sBt,y _LW
book of account 账目，账簿 g= Rl4F]
borrowing 借款，贷款，借债 VI/77
branch 分支，分支机构，分店 i1} Y;mj
brought forward (账户余额等的)承上年，承上期，承上页 m?0caLw<
budget 预算 l*^c?lp)
building 建筑物；大楼 /5pVzv+rm
business conditions 业务情况，经营情况 Sjv_% C $
business licence (企业等的)营业执照 ,'Zs")Y dp
business relation 业务关系 SN' j?-
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