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 ?d`j}
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审计词汇英汉对照 ?#Y1E~N
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ability to continue as a going concern 持续经营能力 kadw1sYj
acceptability 可接受性，可接受程度 U)] }EgpF
acceptable level of detection risk 检查风险的可接受水平 Wh^wKF~%
acceptance of engagement 接受委托 \vF*n Z5/
accepting the engagement for the first time 首次接受委托 "P8 ( R
access to asset 对资产的接触 y_{fc$_&
according to 根据，依据，依照 wH]Y1 m
account balance 账户余额 p61F@=EL
account for 对……进行会计处理，核算；解释 g-DFcwO,V
accounting 会计，会计学 H/$ o Ghvl
accounting advisory serve 会计咨询服务 2c%b
accounting firm 会计师事务所 ? $~5ti#\
accounting information 会计信息，会计资料 D),hSqJ"
accounting period 会计期间 }E#1Z\)
accounting policies 会计政策 $\q}A:
accounting professional bodies 会计职业组织，会计职业团体 J8?V1Ad{
accounting records 会计记录 >N-l2?rE
accounting responsibility 会计责任 Uu~~-5
accounting service 会计服务 O] 80";Uv
accounting standards 会计准则 _6] c f!H
Accounting Standards for Business Enterprises 企业会计准则 h]DzX8r}
accounting system 会计系统 UNyk,
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accounting treatment 会计处理 ~=gpn|@b
accuracy 准确性，精确性 C(&3L[
additional audit procedures 追加审计程序 51Q
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addressee 收件人，收信人 m(CAXq-t
Administration of State-owned Assets (the～) 国有资产管理局 `@ ^s}rt +
administrative laws and regulations 行政法规 H -t" Z}
adverse impact 不利影响，负面影响 ,$bK)| pGV
adverse opinion 反对意见 UAOH9*9*
advisory group 咨询组，顾问组 U[ |o!2$
agency fee 代理费，代理费用 T4h&ly5
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aggregate 总计，合计为…… %,f(jQfg_
alternation of document and record 变造文件和记录 %nhE588xf
alternative audit procedures 替代审计程序，备选审计程序 PZk"! I<oN
amend 修改，修订 5E0dX3-
amortisation 摊销 w:/QB-`%
analytical capacity 分析能力 s _cur-
analytical procedures 分析性程序 E^? 3P'%^
annual financial statements 年度会计报表，年度财务报表 X1o
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appendix 附录，附表 S)x5.vo^
applicable 适用的 2 >/}-a
applicable laws and regulations 适用的法规 |vgYi
application systems 应用系统 ~'0W(~Q8
apply consistently 一贯地执行，一贯地实施 4q*mEV
appropriate 适当的，合适的； i
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appropriate authorization 适当的授权 =i>i ,>bv
appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 8y'.H21:;
assertion (会计报表上的)认定；确认 &;[e
assessed level of control risk 对控制风险的评估，控制风险的评估水平 FY"cs Z
asset 资产，财产 `Hd~H
asset restructuring 资产重组 l09 DH+
assignment of duties 职责的划分 a]@BS6
assistant 助理，助理人员 tf6 Zz[
associated company 联属公司，联营公司 [ ps 5
association 联合，结合；协会，社团 *Q
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assumption 假设，假定 e`zCz`R
at a given date 在某一特定时日 ?63ep:QEk
attestation 鉴证，公证 -`,F e3
attestation service 鉴证服务 t4<+]]
audit adjustment 审计调整 eu0j jeB
audit areas 审计领域 3]h*6 V1$
audit conclusion 审计结论 +^ `n- m
audit effectiveness 审计效果 /ommM
audit efficiency 审计效率 ` NCH^ )
audit engagement letter 审计业务约定书 }s:~E2?In
audit evidence 审计证据
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audit fee 审计费 }X~"RQf9
audit files 审计档案 o <Qt<*
audit findings 审计中发现的事项 6&
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audit implementation stage 审计实施阶段 a([8r- zP
audit mark 审计标识 75eZhs[b
audit materiality 审计重要性 qe |U*K
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audit method 审计方法 lsKQZ@LN`
audit objective 审计目标，审计目的 [" sm7y Q
audit of financial statements 会计报表审计，财务报表审计 9*2
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audit opinion 审计意见 G{gc]7\=Cd
audit period 被审计期间，被审计年度 .q|k459oi
audit plan 审计计划 i0 rh {Ko
audit planning 编制审计计划，制定审计计划，审计计划 7' Gk ip
audit planning stage 审计计划阶段 \WxBtpbQ B
audit procedure 审计程序 ))4R gS$
audit programme 审计程序表，具体审计计划
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audit report 审计报告 .p(%gmOp#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~ nb1c:F
audit report with a qualified opinion 有保留意见的审计报告 # #nC@h@
audit report with an adverse opinion 否定意见的审计报告 RKy! =#;17
audit report with dual dates 双重日期审计报告 =Y5_@} \0
audit reporting stage 审计报告阶段 KO[, C[;|j
audit responsibility 审计责任 #Ve@D@d [
audit results 审计结果 ;),vUu,k
audit risk 审计风险 VM<$!Aaz
audit sampling 审计抽样 8/R9YiY5*
audit sampling techniques 审计抽样方法，审计抽样技术 + P<#6<gR
audit strategies 审计策略 v\D.j4%ij
audit summary 审计总结，审计小结 a(lmm@;V<
audit team 审计小组
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audit test 审计测试 3EH7H W
audit trail 审计轨迹 {M c;B9W
audit work 审计工作 !v q|*8
audit working paper 审计工作底稿 ]Rj?OSok
audited financial statement 审计会计报表，已审计财务报表 +#9 4 X)*
Auditing Guidelines (the～) 审计规范指南 .JV y }^Q\
auditing standards 审计准则 +mC?.B2D
audit-oriented working paper (审计)业务类工作底稿 ?X$
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authorisation 授权 g0#w
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authorisation of transaction 交易的授权 fWyXy%Qq
availability 可获得性 ef2)k4)"
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balance 余额；差额；平衡 q^ h/64F
balance sheet 资产负债表 i5SDy(?r
bank 银行 9ePom'1f1
bank account 银行账户，银行户头 >65 \
bank statement 银行对账单 p#
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barter transaction 易货交易，以物换物交易 f dJ<(i]7W
basis of audit 审计依据 qWD(r q+9
basis of preparation (会计报表的)编制基础 B7PdavO#
book of account 账目，账簿 f o idneus
borrowing 借款，贷款，借债 Qh+zs^-?
branch 分支，分支机构，分店 f$qkb$?]}
brought forward (账户余额等的)承上年，承上期，承上页 3sp-0tUE
budget 预算 j<)`|?@e(
building 建筑物；大楼 a|z@5r%
business conditions 业务情况，经营情况 z
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business licence (企业等的)营业执照 tGF3Hw^mS
business relation 业务关系 9I(00t
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