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 =hIT?Z6 A
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审计词汇英汉对照 =pyZ^/}P
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ability to continue as a going concern 持续经营能力 f MPq
acceptability 可接受性，可接受程度 N09+id g
acceptable level of detection risk 检查风险的可接受水平 OB^?cA>
acceptance of engagement 接受委托 tkqBCKpDa
accepting the engagement for the first time 首次接受委托 o~_>p/7;
access to asset 对资产的接触 x*8f3^ wE
according to 根据，依据，依照 h^kN M8
account balance 账户余额 ~PW}sN6ppG
account for 对……进行会计处理，核算；解释 DN':-P
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accounting 会计，会计学 R+VLoz* J6
accounting advisory serve 会计咨询服务 wn|@D<
accounting firm 会计师事务所 #aY<J: Nx
accounting information 会计信息，会计资料 w })Pedg
accounting period 会计期间 =GKYroNM
accounting policies 会计政策 &d3 '{~:
accounting professional bodies 会计职业组织，会计职业团体 Cmx2 /N
accounting records 会计记录 -u9yR"n\}
accounting responsibility 会计责任 Bi :wP/>v
accounting service 会计服务 !riMIl1
accounting standards 会计准则 ' oZn<c`
Accounting Standards for Business Enterprises 企业会计准则 K6*UFO4}i
accounting system 会计系统 >y db?
accounting treatment 会计处理 L Yg$M@
accuracy 准确性，精确性 m4SXH> o
additional audit procedures 追加审计程序 Jo aDX ,
addressee 收件人，收信人 GL =XiBt
Administration of State-owned Assets (the～) 国有资产管理局 4O_+4yS
administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 &xuwke:[
adverse opinion 反对意见 aU<D$ I
advisory group 咨询组，顾问组 J*~2 :{=%
agency fee 代理费，代理费用 ,x "yZ
aggregate 总计，合计为…… )):22}I#
alternation of document and record 变造文件和记录 ElR&scXi__
alternative audit procedures 替代审计程序，备选审计程序 (&S[R{=^j
amend 修改，修订 <Z:8~:@
amortisation 摊销 &Dg)"Xji
analytical capacity 分析能力 Y:!/4GF
analytical procedures 分析性程序 T ~~[a|bLa
annual financial statements 年度会计报表，年度财务报表 l&??2VO/t
appendix 附录，附表 nR@,ouB-$
applicable 适用的 N'
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applicable laws and regulations 适用的法规 LH/&\k
application systems 应用系统 >+jbMAYSq
apply consistently 一贯地执行，一贯地实施 Q@W|GO
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appropriate 适当的，合适的； x #X#V\w=
征用，挪用 R!k<l<9q
appropriate authorization 适当的授权 fJ&<iD)6
appropriateness of audit evidence 审计证据的适当性 R(? <97
approval 批准，核准 _E1]cbIo
assertion (会计报表上的)认定；确认 :O'C :n<g
assessed level of control risk 对控制风险的评估，控制风险的评估水平 E7NbPNd
asset 资产，财产 _{*$> 1q
asset restructuring 资产重组 g\\1C2jG
assignment of duties 职责的划分 nl-t<#z[
assistant 助理，助理人员 Y = g>r]2
associated company 联属公司，联营公司 |IX`
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association 联合，结合；协会，社团 [[?[? V ,
assumption 假设，假定 o~o6S=4, }
at a given date 在某一特定时日 ()nKug`.@
attestation 鉴证，公证 VU`z|nB
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attestation service 鉴证服务 +)JN
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audit adjustment 审计调整 9 yW ~79n
audit areas 审计领域 A |taP$ %
audit conclusion 审计结论 b1+hr(kMRM
audit effectiveness 审计效果 3 $$5Mk(&
audit efficiency 审计效率 3r-Vx P 5n
audit engagement letter 审计业务约定书 KI Plb3oh
audit evidence 审计证据 Ck3QrfM
audit fee 审计费 N(_
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audit files 审计档案 wj#J>C2]
audit findings 审计中发现的事项 )+w/\~@
audit implementation stage 审计实施阶段 @!":(@3[
audit mark 审计标识 R?bn,T>
audit materiality 审计重要性 ~. W=
audit method 审计方法 lRv#1'
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audit objective 审计目标，审计目的 uP(B<NfL:'
audit of financial statements 会计报表审计，财务报表审计 cVB |sYdf
audit opinion 审计意见 +24|_Lx0
audit period 被审计期间，被审计年度 B-\,2rCC Z
audit plan 审计计划 ~}$\B^z+
audit planning 编制审计计划，制定审计计划，审计计划 zM_DE
audit planning stage 审计计划阶段 jiwpDB& [
audit procedure 审计程序 4V 228>9w
audit programme 审计程序表，具体审计计划 sP6 ):h
audit report 审计报告 c_ qcb7<~.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Z:U gozdC
audit report with a qualified opinion 有保留意见的审计报告 o <D3Y95b
audit report with an adverse opinion 否定意见的审计报告 pcRF: ~TE
audit report with dual dates 双重日期审计报告 ;w+:8<mM}a
audit reporting stage 审计报告阶段 nszpG1U:
audit responsibility 审计责任 }>{ L#JW
audit results 审计结果 ;Na8 _}
audit risk 审计风险 <TLGfA1bC
audit sampling 审计抽样 Avs7(-L+s
audit sampling techniques 审计抽样方法，审计抽样技术 -SQJH}zCT+
audit strategies 审计策略 ){O1&|z-
audit summary 审计总结，审计小结 w69>tC
audit team 审计小组 9Qt)m
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audit test 审计测试 hF7V !*5
audit trail 审计轨迹 ub`z7gL
audit work 审计工作 :u >W&D
audit working paper 审计工作底稿
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audited financial statement 审计会计报表，已审计财务报表 qa
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Auditing Guidelines (the～) 审计规范指南 ~@[(N]=q
auditing standards 审计准则 *D=K{bUe'
audit-oriented working paper (审计)业务类工作底稿 6 9[V < 1
authorisation 授权 mD D4_E2*
authorisation of transaction 交易的授权 F* 3G _V
availability 可获得性 '^Pq(b ~
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balance 余额；差额；平衡 )3]83:lD2
balance sheet 资产负债表 (MgL"8TS
bank 银行 tk`: CT
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bank account 银行账户，银行户头 o5N]((9
bank statement 银行对账单 &Q'\WA'
barter transaction 易货交易，以物换物交易 5 1o@b
basis of audit 审计依据 vQ:x% =]
basis of preparation (会计报表的)编制基础 eZ!yPdgy|
book of account 账目，账簿 U9<_6Bsd
borrowing 借款，贷款，借债 b(q$j/~ zb
branch 分支，分支机构，分店 Hi]vH G(
brought forward (账户余额等的)承上年，承上期，承上页 9USrgY6_
budget 预算 ,pDp>-vI%
building 建筑物；大楼 /J 1S@-
business conditions 业务情况，经营情况 H{j~ihq7
business licence (企业等的)营业执照 Q<RT12|`
business relation 业务关系 (y=dR1p
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