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 #Wb
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审计词汇英汉对照 %6M%PR~u
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ability to continue as a going concern 持续经营能力 +9<:z\B|
acceptability 可接受性，可接受程度 k<N5*k8M
acceptable level of detection risk 检查风险的可接受水平 8Vt' X2
acceptance of engagement 接受委托 j*1MnP3/8Y
accepting the engagement for the first time 首次接受委托 F)/4 #[
access to asset 对资产的接触 {sq:vu@NC
according to 根据，依据，依照 ;LKYA?=/V
account balance 账户余额 8S[bt@v
account for 对……进行会计处理，核算；解释 a ^O>i#i
accounting 会计，会计学 ,e qR
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accounting advisory serve 会计咨询服务 i.-2
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accounting firm 会计师事务所 #AO}JP
accounting information 会计信息，会计资料 n
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accounting period 会计期间 v9t'CMU
accounting policies 会计政策 7c@5tCcC-
accounting professional bodies 会计职业组织，会计职业团体 C!^;%VQ}d
accounting records 会计记录 \y7Gi}nI
accounting responsibility 会计责任 Sm|TDH
accounting service 会计服务 \3F)M `g
accounting standards 会计准则 *r!qxiY=
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Accounting Standards for Business Enterprises 企业会计准则 % S>6Q^B
accounting system 会计系统 t [G7&ovj
accounting treatment 会计处理 RYl\Q,#
accuracy 准确性，精确性 *Rc?rMF !
additional audit procedures 追加审计程序 Ry WfoLc
addressee 收件人，收信人 -7 Kstc-
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 l#p? lBm1
adverse impact 不利影响，负面影响 ZHj7^y@P
adverse opinion 反对意见 ]/[@.
advisory group 咨询组，顾问组 }
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agency fee 代理费，代理费用 K T*"Sbh
aggregate 总计，合计为…… ;L% \[H>G
alternation of document and record 变造文件和记录 D@ @ "w+
alternative audit procedures 替代审计程序，备选审计程序 $lUz!m jG
amend 修改，修订 0AhUH| ]
amortisation 摊销 RE]*fRe7#
analytical capacity 分析能力 QlH[_Pi
analytical procedures 分析性程序 ,wy Eo>>4)
annual financial statements 年度会计报表，年度财务报表 p DU+(A4>
appendix 附录，附表 0 r; tI"
applicable 适用的 C9>^!?>
applicable laws and regulations 适用的法规 {D [z>I;D
application systems 应用系统 #!r>3
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apply consistently 一贯地执行，一贯地实施 WO^]bR
appropriate 适当的，合适的； J*^ i =y
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appropriate authorization 适当的授权 T
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appropriateness of audit evidence 审计证据的适当性 / <o?T{z<-
approval 批准，核准 Emk:@$3{r
assertion (会计报表上的)认定；确认 K_qA[n
assessed level of control risk 对控制风险的评估，控制风险的评估水平 }5B\: *yW
asset 资产，财产 4'N 4,3d$
asset restructuring 资产重组 J{n A
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assignment of duties 职责的划分 Bc< pD?uOK
assistant 助理，助理人员 \|Y_,fi
associated company 联属公司，联营公司 <J.q[fd1 *
association 联合，结合；协会，社团 FrV8_ [
assumption 假设，假定 x l=i _
at a given date 在某一特定时日 0XA0 b1V X
attestation 鉴证，公证 Ghar
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attestation service 鉴证服务 iaRCV 6cl
audit adjustment 审计调整 *mW 2vJ/B
audit areas 审计领域 =pnQ?2Og
audit conclusion 审计结论 &@D\4b,?nm
audit effectiveness 审计效果 LFvZ 7M\\
audit efficiency 审计效率 -Q%Pg<Q-#
audit engagement letter 审计业务约定书 o
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audit evidence 审计证据 q/qig5Ou
audit fee 审计费 U~oGg$
audit files 审计档案 qga?-oz,<6
audit findings 审计中发现的事项 akWO
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audit implementation stage 审计实施阶段 caV DV
audit mark 审计标识 J58S8:c
audit materiality 审计重要性 XS.*CB_m_
audit method 审计方法 4Wa *Pcj
audit objective 审计目标，审计目的 sR)jZpmC(
audit of financial statements 会计报表审计，财务报表审计 U+!&~C^y
audit opinion 审计意见 {~ XnmBs
audit period 被审计期间，被审计年度 SU jo%3R
audit plan 审计计划 6S0Gjekr
audit planning 编制审计计划，制定审计计划，审计计划 v
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audit planning stage 审计计划阶段 v D(:?M
audit procedure 审计程序 ]3 QW\k~
audit programme 审计程序表，具体审计计划 '@HCwEuz
audit report 审计报告 Jw{ duM;]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 a TPq1u
audit report with a qualified opinion 有保留意见的审计报告 .=9d3uWJ/
audit report with an adverse opinion 否定意见的审计报告 9 q\_UbF
audit report with dual dates 双重日期审计报告 +M<W8KF
audit reporting stage 审计报告阶段 -TS,~`O
audit responsibility 审计责任 (ki= s+W-
audit results 审计结果 i4&V+h"
audit risk 审计风险 3 {|]@ L
audit sampling 审计抽样 @7{.err!
audit sampling techniques 审计抽样方法，审计抽样技术 8O[l[5u&
audit strategies 审计策略 A,3qjd,$ c
audit summary 审计总结，审计小结 jWdZ ]0m
audit team 审计小组 >=.3Vydi1
audit test 审计测试 z|\n^ZK=
audit trail 审计轨迹 F 6C7k9
audit work 审计工作 QXgfj
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audit working paper 审计工作底稿 t=fP ^bJ
audited financial statement 审计会计报表，已审计财务报表 {.J<^V
Auditing Guidelines (the～) 审计规范指南 jINI<[v[
auditing standards 审计准则 S
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audit-oriented working paper (审计)业务类工作底稿 nC)"% Sa
authorisation 授权 s-~`Ao'
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authorisation of transaction 交易的授权 Ty7)j]b"zl
availability 可获得性 l+X\>,
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balance 余额；差额；平衡 \r [@A3O
balance sheet 资产负债表 m) Wq *&,o
bank 银行 8q;
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bank account 银行账户，银行户头 4t>"-/
bank statement 银行对账单 P!!O~P
barter transaction 易货交易，以物换物交易 \C4 wWh-A
basis of audit 审计依据 '%o^#gJ p
basis of preparation (会计报表的)编制基础 ew]G@66
book of account 账目，账簿 m!=5Q S3Z
borrowing 借款，贷款，借债 -<M+ $ hK\
branch 分支，分支机构，分店 X-J85b_e
brought forward (账户余额等的)承上年，承上期，承上页 zL'S5'<F|
budget 预算 O- LwX
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building 建筑物；大楼 E[4
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business conditions 业务情况，经营情况 1aUg({
business licence (企业等的)营业执照
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business relation 业务关系 |nGv:= H@
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