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|FyY)_
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审计词汇英汉对照 'fA D Dh}
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ability to continue as a going concern 持续经营能力 Ok`U* j
acceptability 可接受性，可接受程度 hTG
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acceptable level of detection risk 检查风险的可接受水平 ^Js9E
acceptance of engagement 接受委托 3sZK[Y|ax
accepting the engagement for the first time 首次接受委托 #6H< JB
access to asset 对资产的接触 H4:TY h
according to 根据，依据，依照 sId5pY!
account balance 账户余额 @J<B^_+Se
account for 对……进行会计处理，核算；解释 Na~_=3+a
accounting 会计，会计学 ;5|E po M
accounting advisory serve 会计咨询服务 NUnP'X=J,
accounting firm 会计师事务所 3N*Shzusbt
accounting information 会计信息，会计资料 "tj#P
accounting period 会计期间 x b0+4w|
accounting policies 会计政策 =hs@W)-O
accounting professional bodies 会计职业组织，会计职业团体 =h_gj >
accounting records 会计记录 YqJIp. Z
accounting responsibility 会计责任 %|,< \~P
accounting service 会计服务
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accounting standards 会计准则 AX,Db%`l,
Accounting Standards for Business Enterprises 企业会计准则 Ys_YjlMIbl
accounting system 会计系统 ;Z`)*TRp4
accounting treatment 会计处理 |TUpv*pq
accuracy 准确性，精确性 JZXc1R| 9
additional audit procedures 追加审计程序 G2^DukK.
addressee 收件人，收信人 |"-,C} O
Administration of State-owned Assets (the～) 国有资产管理局 j>b OnCp~
administrative laws and regulations 行政法规 ]s -6GT
adverse impact 不利影响，负面影响 `P5"5N\h
adverse opinion 反对意见 u9gr@06
advisory group 咨询组，顾问组 XGoy#h
agency fee 代理费，代理费用 {;}8Z $
aggregate 总计，合计为…… $($SQ ZK&
alternation of document and record 变造文件和记录 ~+n p7
alternative audit procedures 替代审计程序，备选审计程序 Vx*q'~4y!|
amend 修改，修订 ;dFe >`~
amortisation 摊销 $ vjmW!
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analytical capacity 分析能力 $ B9=v
analytical procedures 分析性程序 Yq^y "rw
annual financial statements 年度会计报表，年度财务报表 2bJF
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appendix 附录，附表 0&\Aw'21
applicable 适用的 i`SF<)M(
applicable laws and regulations 适用的法规 f5a] (&
application systems 应用系统 b
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apply consistently 一贯地执行，一贯地实施 X2uX+}h*tA
appropriate 适当的，合适的； Xdq,
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appropriate authorization 适当的授权 vRq xZN
appropriateness of audit evidence 审计证据的适当性 bevT`D
approval 批准，核准 `-H:j:U{
assertion (会计报表上的)认定；确认 C#~MR+;
assessed level of control risk 对控制风险的评估，控制风险的评估水平 5 q ,
asset 资产，财产 <C$< (Dw5
asset restructuring 资产重组 vOK;l0%
assignment of duties 职责的划分 =eqI]rVj^
assistant 助理，助理人员 i4I0oRp
associated company 联属公司，联营公司 AVr!e
association 联合，结合；协会，社团 wF uh6!J
assumption 假设，假定 zFtGc
at a given date 在某一特定时日 QC4T=E]` j
attestation 鉴证，公证
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attestation service 鉴证服务 1,j9(m2
audit adjustment 审计调整 c Wc)sb
audit areas 审计领域 T,u IA]
audit conclusion 审计结论 D H
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audit effectiveness 审计效果 +_eb *Z`5o
audit efficiency 审计效率
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audit engagement letter 审计业务约定书 psC7I E<v
audit evidence 审计证据 WO-WoPO
audit fee 审计费 6EU 4
audit files 审计档案 fqb$_>3Ol
audit findings 审计中发现的事项 8q3TeMY V
audit implementation stage 审计实施阶段 .dCP 8 |
audit mark 审计标识 $ t $f1?
audit materiality 审计重要性 C):d9OI?
audit method 审计方法 U_- K6:tr
audit objective 审计目标，审计目的 &XRFX 5gP
audit of financial statements 会计报表审计，财务报表审计 `5-#M/J
audit opinion 审计意见 y.:-
audit period 被审计期间，被审计年度 ?Q)Z..7
audit plan 审计计划 ^qx\ e$R
audit planning 编制审计计划，制定审计计划，审计计划 k_n{Mss'9
audit planning stage 审计计划阶段 0lCd,a 2:
audit procedure 审计程序 E ZKz -}
audit programme 审计程序表，具体审计计划 #`4^zU)
audit report 审计报告 %-/:p s
audit report with a disclaimer of opinion 拒绝表示意见审计报告 xD # I&.
audit report with a qualified opinion 有保留意见的审计报告 #>jH[Q
audit report with an adverse opinion 否定意见的审计报告 hZWK5KwT
audit report with dual dates 双重日期审计报告 rp#*uV9;
audit reporting stage 审计报告阶段 +~Lzsh"
audit responsibility 审计责任 xqWrW)
audit results 审计结果 +g6j =%
audit risk 审计风险 4 sBoD=e
audit sampling 审计抽样 Kw0V4UF
audit sampling techniques 审计抽样方法，审计抽样技术 rg^\BUa-W,
audit strategies 审计策略 /v)! m&6]>
audit summary 审计总结，审计小结 q>(u>z!
audit team 审计小组 { 2k<
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audit test 审计测试 %4|}&,%%r
audit trail 审计轨迹 .cS,T<$
audit work 审计工作 pt%~,M _
audit working paper 审计工作底稿 q4GW=@eD
audited financial statement 审计会计报表，已审计财务报表 mUyv+n,
Auditing Guidelines (the～) 审计规范指南 B"8JFf}"q
auditing standards 审计准则 T:%wX9W
audit-oriented working paper (审计)业务类工作底稿 liw 9:@+V
authorisation 授权 5m USh3
authorisation of transaction 交易的授权 d<GG (
availability 可获得性
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balance 余额；差额；平衡 sx<
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balance sheet 资产负债表 oB06{/6
bank 银行 ;=VK _3"
bank account 银行账户，银行户头 @VC9gd O/
bank statement 银行对账单 vYR=TN=Z4
barter transaction 易货交易，以物换物交易 H"GE\
basis of audit 审计依据 R
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basis of preparation (会计报表的)编制基础 mGpkM?Y"
book of account 账目，账簿 k3 /JQ]'D
borrowing 借款，贷款，借债 0?Tk* X
branch 分支，分支机构，分店 q8 xc70: R
brought forward (账户余额等的)承上年，承上期，承上页 Hrg=s
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budget 预算 *o e0=
building 建筑物；大楼 zNr_
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business conditions 业务情况，经营情况 =PKt0 9b^
business licence (企业等的)营业执照 wdcryejCkr
business relation 业务关系 N 1f~K.e\
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