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 xBcE>^{1.
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审计词汇英汉对照 1~q|
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ability to continue as a going concern 持续经营能力 pEE. %U
acceptability 可接受性，可接受程度 MY}B)`yx=
acceptable level of detection risk 检查风险的可接受水平 o;@T6-VH
acceptance of engagement 接受委托 @ (A[H^E
accepting the engagement for the first time 首次接受委托 rt\4We ,7
access to asset 对资产的接触 i/U HDqZ
according to 根据，依据，依照 `H6kC$^Ofx
account balance 账户余额 ;HeUD5Nt6F
account for 对……进行会计处理，核算；解释 Hi<5jl
accounting 会计，会计学 paW7.~3
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accounting advisory serve 会计咨询服务 ] T! >]
accounting firm 会计师事务所 x,
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accounting information 会计信息，会计资料 !8O*)=RA
accounting period 会计期间 #Hr>KQ5mJQ
accounting policies 会计政策 4`7:gfrO,
accounting professional bodies 会计职业组织，会计职业团体 _YW1Mk1
accounting records 会计记录 !8U\GR `
accounting responsibility 会计责任 %9A6c(L
accounting service 会计服务 !7lS=D(?
accounting standards 会计准则 =X1 1x)]F9
Accounting Standards for Business Enterprises 企业会计准则 Og`w ~!\
accounting system 会计系统 7x^P 7 4
accounting treatment 会计处理 eZm,K'/!
accuracy 准确性，精确性 X o>P?^c4?
additional audit procedures 追加审计程序 {\L /?#
addressee 收件人，收信人 ]QS? fs Z
Administration of State-owned Assets (the～) 国有资产管理局 =5jX#Dc5.+
administrative laws and regulations 行政法规 y-93 >Y
adverse impact 不利影响，负面影响 g3(fhfR'RN
adverse opinion 反对意见 zR+EJFf
advisory group 咨询组，顾问组 RS~jHwIh
agency fee 代理费，代理费用 /K"koV;
aggregate 总计，合计为…… afcI5w;>}
alternation of document and record 变造文件和记录 C0 X_t
alternative audit procedures 替代审计程序，备选审计程序 # xS8
amend 修改，修订 /b j
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amortisation 摊销 h
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analytical capacity 分析能力 S& % G B
analytical procedures 分析性程序 kmm1b (
annual financial statements 年度会计报表，年度财务报表 nxP>IfSA
appendix 附录，附表 M3350
applicable 适用的 ^6 F-H(
applicable laws and regulations 适用的法规 $4y;F]
application systems 应用系统 Q0I22 ?
apply consistently 一贯地执行，一贯地实施 8- c1q*q)
appropriate 适当的，合适的； ?1Lzbou
征用，挪用 s HSZIkB-r
appropriate authorization 适当的授权 9 GuG"^08
appropriateness of audit evidence 审计证据的适当性 Lc!%
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approval 批准，核准 1;R1Fj&
assertion (会计报表上的)认定；确认 X/fk
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 +v3@WdLcD
asset 资产，财产 iXt >!f*
asset restructuring 资产重组 0Kxc$c
assignment of duties 职责的划分 .A Of-a
assistant 助理，助理人员 ON|Bpt2Qp
associated company 联属公司，联营公司 ^ 9
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association 联合，结合；协会，社团 jemg#GB8
assumption 假设，假定 QXnL(z
at a given date 在某一特定时日 F7wp Gt t
attestation 鉴证，公证 s88lN=;
attestation service 鉴证服务 ]?p&sI4
audit adjustment 审计调整 7yLO<o?9w
audit areas 审计领域 K)c`
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audit conclusion 审计结论 hmv"|1Sa!~
audit effectiveness 审计效果 ixZ w;+h
audit efficiency 审计效率 Gk0f#;
audit engagement letter 审计业务约定书 SyFO f
audit evidence 审计证据 Bkv h]k;F8
audit fee 审计费 JW ;DA E<
audit files 审计档案 r7r>1W%4
audit findings 审计中发现的事项 ^b=9{.
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audit implementation stage 审计实施阶段 #y }{ 'rF?
audit mark 审计标识 Z> jk \[
audit materiality 审计重要性 J fFOU!F\
audit method 审计方法 )54;YK
audit objective 审计目标，审计目的 K
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audit of financial statements 会计报表审计，财务报表审计 &o>ctf.x
audit opinion 审计意见 JyY-@GF
audit period 被审计期间，被审计年度 E(F<shT#
audit plan 审计计划 (5y+g?9d;
audit planning 编制审计计划，制定审计计划，审计计划 8y5iT?.~vy
audit planning stage 审计计划阶段 z;GR(;w/
audit procedure 审计程序 ;q&6WO
audit programme 审计程序表，具体审计计划 7jIye 8Zi8
audit report 审计报告 e)kN%JqW
audit report with a disclaimer of opinion 拒绝表示意见审计报告 x}t,v.:
audit report with a qualified opinion 有保留意见的审计报告 [m3[plwe
audit report with an adverse opinion 否定意见的审计报告 E ? 1"&D
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audit report with dual dates 双重日期审计报告 dGU io?
audit reporting stage 审计报告阶段 jd sN ZV
audit responsibility 审计责任 z yyt`
audit results 审计结果 Fp52 |w_
audit risk 审计风险 :feU
audit sampling 审计抽样 d?G ~k[C!a
audit sampling techniques 审计抽样方法，审计抽样技术 6 KuB<od
audit strategies 审计策略 E_-
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audit summary 审计总结，审计小结 spIkXEK
audit team 审计小组 a[;TUc^I1F
audit test 审计测试 >CtT_yhx
audit trail 审计轨迹 42X N*br
audit work 审计工作 ?-mDvW
audit working paper 审计工作底稿 41f4zisZ
audited financial statement 审计会计报表，已审计财务报表 R4+Gmx
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Auditing Guidelines (the～) 审计规范指南 a g Za+a
auditing standards 审计准则 * "4d6
audit-oriented working paper (审计)业务类工作底稿 %$K2 $dq5
authorisation 授权 n\8;4]n
authorisation of transaction 交易的授权 =SJw CT0;
availability 可获得性 J
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balance 余额；差额；平衡 4FK|y&p4r
balance sheet 资产负债表 +X)n} jh
bank 银行 z s! }P
bank account 银行账户，银行户头 +DM
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bank statement 银行对账单 R% )ZhG*
barter transaction 易货交易，以物换物交易 CG!/Lbd
basis of audit 审计依据 X2>qx^jT
basis of preparation (会计报表的)编制基础 IR ; DdF
book of account 账目，账簿 v0EF?$Wo
borrowing 借款，贷款，借债 r[>4b}4s
branch 分支，分支机构，分店 LgN\%5f-
brought forward (账户余额等的)承上年，承上期，承上页 P|m
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budget 预算 wf r+-
building 建筑物；大楼 3QlV, )}
business conditions 业务情况，经营情况 Sn 3@+9J
business licence (企业等的)营业执照 Q
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business relation 业务关系 )aY^k|I
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