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 j
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审计词汇英汉对照 > ?<C+ZHh
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ability to continue as a going concern 持续经营能力 mrId`<L5l{
acceptability 可接受性，可接受程度 OM 4, Sevk
acceptable level of detection risk 检查风险的可接受水平 yVl?gGgh
acceptance of engagement 接受委托 Nlk'
accepting the engagement for the first time 首次接受委托 ar[*!:!
access to asset 对资产的接触 #azD& 6`
according to 根据，依据，依照 '
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account balance 账户余额 -1 <*mbb0
account for 对……进行会计处理，核算；解释 f]37Xl%I
accounting 会计，会计学 iU9> qJ]
accounting advisory serve 会计咨询服务 3+d_5l;m)
accounting firm 会计师事务所 XXA1%Lw%
accounting information 会计信息，会计资料 CH4 ~9mmE
accounting period 会计期间 9~6)u=4sS"
accounting policies 会计政策 C3z#A3&J
accounting professional bodies 会计职业组织，会计职业团体 -3T~+
accounting records 会计记录 k.("<)
accounting responsibility 会计责任 J rm 9,7/
accounting service 会计服务 y;1l].L
accounting standards 会计准则 yx&'W_Q@
Accounting Standards for Business Enterprises 企业会计准则 uSU[Y,'x
accounting system 会计系统 r'~^BLT`#
accounting treatment 会计处理 'v:%} qMv
accuracy 准确性，精确性
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additional audit procedures 追加审计程序 OD`?BM
addressee 收件人，收信人 W*/0[|n*
Administration of State-owned Assets (the～) 国有资产管理局
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administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 Nv U~? WN
adverse opinion 反对意见 DU=rsePWE
advisory group 咨询组，顾问组 C)8>_PY[M
agency fee 代理费，代理费用 R1 lC_ G]
aggregate 总计，合计为…… Tye[ iJ
alternation of document and record 变造文件和记录 mZ^ev;
alternative audit procedures 替代审计程序，备选审计程序 fBRU4q= ^T
amend 修改，修订 S=.7$PY
amortisation 摊销 i |IG
analytical capacity 分析能力 ubZcpqm?Q
analytical procedures 分析性程序 *oca
annual financial statements 年度会计报表，年度财务报表 l1MVC@'pvP
appendix 附录，附表
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applicable 适用的 5 y%-K =d
applicable laws and regulations 适用的法规 N6wCC Xd
application systems 应用系统 E3==gYCe*
apply consistently 一贯地执行，一贯地实施 mf\eg`'4?
appropriate 适当的，合适的； kjVJ!R\
征用，挪用 xhmrep6+<
appropriate authorization 适当的授权 TEY n^/n~
appropriateness of audit evidence 审计证据的适当性 jt? . g'
approval 批准，核准 i9 Tq h
assertion (会计报表上的)认定；确认 x{.+i'
assessed level of control risk 对控制风险的评估，控制风险的评估水平 DpZO$5.Ec+
asset 资产，财产 y_e$W3bON,
asset restructuring 资产重组 wSwDhOX=
assignment of duties 职责的划分 H:jx_
assistant 助理，助理人员 sN%#e+(=
associated company 联属公司，联营公司 - IF3'VG
association 联合，结合；协会，社团 h.ln%6:d
assumption 假设，假定 C~:@ETcbil
at a given date 在某一特定时日 ;"N4Yflz
attestation 鉴证，公证 zIE{U
attestation service 鉴证服务 J jp)%c#_
audit adjustment 审计调整 WXzSf.8p|
audit areas 审计领域 aF
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audit conclusion 审计结论 ~R!M.gY[rK
audit effectiveness 审计效果 |1[3RnG S
audit efficiency 审计效率 swGp{wJ
audit engagement letter 审计业务约定书 eK)R= M@i
audit evidence 审计证据 *(>,\8OVf
audit fee 审计费 <*'%Xgm
audit files 审计档案 ^ }PG*h|
audit findings 审计中发现的事项 Jv+N/+M47
audit implementation stage 审计实施阶段 f+K vym.
audit mark 审计标识 9z0G0QW[
audit materiality 审计重要性 {Jx -Zo>'
audit method 审计方法 fKYR DGn
audit objective 审计目标，审计目的 ZJ
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audit of financial statements 会计报表审计，财务报表审计 i3[%]_ eP.
audit opinion 审计意见 Q O&{Jx.^[
audit period 被审计期间，被审计年度 do$+ Eh
audit plan 审计计划 *@1(!A
audit planning 编制审计计划，制定审计计划，审计计划 B2/d%B
audit planning stage 审计计划阶段 #FNSE*Y
audit procedure 审计程序 : fx^{N!T
audit programme 审计程序表，具体审计计划 + <4gJoI
audit report 审计报告 Jdc{H/10
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |DBj<| SX
audit report with a qualified opinion 有保留意见的审计报告 uihU)]+@t/
audit report with an adverse opinion 否定意见的审计报告 b$W~ w*O
audit report with dual dates 双重日期审计报告 Xvr7qowL
audit reporting stage 审计报告阶段 "!F%X %/
audit responsibility 审计责任 j'QPJ(`~1l
audit results 审计结果 ;if PqL kO
audit risk 审计风险 &h<\jqN /
audit sampling 审计抽样 i]
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audit sampling techniques 审计抽样方法，审计抽样技术 mY 1Gm|
audit strategies 审计策略 6 1
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audit summary 审计总结，审计小结 BJNZH# "
audit team 审计小组 L%Mj{fJ>Wm
audit test 审计测试 ]I<w;.z
audit trail 审计轨迹 bK69Rb@\A
audit work 审计工作 e\7AtlW"
audit working paper 审计工作底稿 5ca!JLs
audited financial statement 审计会计报表，已审计财务报表 =euMOs
Auditing Guidelines (the～) 审计规范指南 x=VLTH/oo
auditing standards 审计准则 L}M%z9K` h
audit-oriented working paper (审计)业务类工作底稿 9
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authorisation 授权 z55g'+Kab
authorisation of transaction 交易的授权 +
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availability 可获得性 \~BYY|UB;W
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balance 余额；差额；平衡 5>! I6[{
balance sheet 资产负债表 pt_]&3\e
bank 银行 B{ hV|2
bank account 银行账户，银行户头 l&Cy K#B:\
bank statement 银行对账单 %+ : $uk[
barter transaction 易货交易，以物换物交易 y) K!l :X
basis of audit 审计依据 >z|bQW#2
basis of preparation (会计报表的)编制基础 s/\ <;g:u^
book of account 账目，账簿 k((kx:
borrowing 借款，贷款，借债 4L _AhX7
branch 分支，分支机构，分店 k@
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brought forward (账户余额等的)承上年，承上期，承上页 wvcj
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budget 预算 w/, A@fLL
building 建筑物；大楼 *ORa@ x
business conditions 业务情况，经营情况 S[ 5OTwa8L
business licence (企业等的)营业执照 -2qI2Z
business relation 业务关系 Q79WGW
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