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 :sLg$OF
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审计词汇英汉对照 >
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ability to continue as a going concern 持续经营能力 T"C.>G'[B
acceptability 可接受性，可接受程度 om y3 <6
acceptable level of detection risk 检查风险的可接受水平 <gH-`3 J6
acceptance of engagement 接受委托 +opym
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accepting the engagement for the first time 首次接受委托 5rCJIl.
access to asset 对资产的接触 &(Hw:W 9
according to 根据，依据，依照 |wQ3+WN|
account balance 账户余额 6- /W4L)?>
account for 对……进行会计处理，核算；解释 y:$qX*+9e
accounting 会计，会计学 '73}{" '
accounting advisory serve 会计咨询服务 y!R9)=/M
accounting firm 会计师事务所 K^tc]ZQ
accounting information 会计信息，会计资料 )dEcKH<#
accounting period 会计期间 0c!^=(
accounting policies 会计政策 pr4y*!|Y$
accounting professional bodies 会计职业组织，会计职业团体 *3@8,~_tp
accounting records 会计记录 B1E:P`t
accounting responsibility 会计责任 Knb( MI6
accounting service 会计服务 \dE{[^.5
accounting standards 会计准则 ;~[}B v
Accounting Standards for Business Enterprises 企业会计准则 #D JZ42
accounting system 会计系统 O:T
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accounting treatment 会计处理 KC2Z@
accuracy 准确性，精确性 9xw"NcL
additional audit procedures 追加审计程序 oAB: H \
addressee 收件人，收信人 O&;d8 2IA{
Administration of State-owned Assets (the～) 国有资产管理局 GVn'p
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administrative laws and regulations 行政法规 A:z
adverse impact 不利影响，负面影响 .H qJ)OH
adverse opinion 反对意见 :
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advisory group 咨询组，顾问组 xt "-Jmox
agency fee 代理费，代理费用 kX }sDvP3
aggregate 总计，合计为…… Jc]66
alternation of document and record 变造文件和记录 i`];xNR'
alternative audit procedures 替代审计程序，备选审计程序 n4 N6]W\5
amend 修改，修订 ]>k8v6*=
amortisation 摊销 /Ix5`Q)
analytical capacity 分析能力 xSlgq|8
analytical procedures 分析性程序 c{?
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annual financial statements 年度会计报表，年度财务报表 nec}grA
appendix 附录，附表 h?B1Emlq
applicable 适用的 \.sC{@5K
applicable laws and regulations 适用的法规 3c wBPqH
application systems 应用系统 `r3 klL,W'
apply consistently 一贯地执行，一贯地实施 > mJ`904L
appropriate 适当的，合适的； |F<iu2\
征用，挪用 }opMf6`w
appropriate authorization 适当的授权 \{~CO{II
appropriateness of audit evidence 审计证据的适当性 d=uGB"
approval 批准，核准 >JY\h1+ H
assertion (会计报表上的)认定；确认 Y= =5\;-
assessed level of control risk 对控制风险的评估，控制风险的评估水平 5|Z8UzL
asset 资产，财产 cwtlOg
asset restructuring 资产重组 .Z"`:4O
assignment of duties 职责的划分 yuJ>xsM
assistant 助理，助理人员 7w8 UnPuM
associated company 联属公司，联营公司 98?O[=
association 联合，结合；协会，社团 L, nb<
assumption 假设，假定 ;
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at a given date 在某一特定时日 $ywROa]
attestation 鉴证，公证 ;C:|m7|
attestation service 鉴证服务 6d/v%-3
audit adjustment 审计调整 zOFHdd ,"g
audit areas 审计领域 _j0xL{&&
audit conclusion 审计结论 $G }9iV7
audit effectiveness 审计效果 Y{#*;p*I
audit efficiency 审计效率 qP##C&+#q
audit engagement letter 审计业务约定书 cTRtMk%^
audit evidence 审计证据 2*#i/SE_
audit fee 审计费 )uR_ d= B&
audit files 审计档案 y^n T
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audit findings 审计中发现的事项 BtKor6ba
audit implementation stage 审计实施阶段 /cUu]#h
audit mark 审计标识 BYhiP/^
audit materiality 审计重要性 JhTr{8 {
audit method 审计方法 Fo;:GX,b
audit objective 审计目标，审计目的 @H~oOf
audit of financial statements 会计报表审计，财务报表审计 WQiRbb X
audit opinion 审计意见 }gt)cOaY
audit period 被审计期间，被审计年度 .oTS7rYw
audit plan 审计计划 . sM,U
audit planning 编制审计计划，制定审计计划，审计计划 FeO1%#2<y
audit planning stage 审计计划阶段
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audit procedure 审计程序 y0&vsoT
audit programme 审计程序表，具体审计计划 N 3MPW
audit report 审计报告 Qy[S~D_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `^'fS@VA
audit report with a qualified opinion 有保留意见的审计报告 enQW;N1_M
audit report with an adverse opinion 否定意见的审计报告 XK@&$~iA3
audit report with dual dates 双重日期审计报告 }BL7P-km
audit reporting stage 审计报告阶段 >b=."i
audit responsibility 审计责任 w{2CV\^>5
audit results 审计结果 .j^BW r
audit risk 审计风险 !~R<Il|B
audit sampling 审计抽样 + r;t]
audit sampling techniques 审计抽样方法，审计抽样技术 $@]
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audit strategies 审计策略 "$o>_+U
audit summary 审计总结，审计小结 BKb#\(95*
audit team 审计小组 o~\.jQQxa
audit test 审计测试 _`^AgRE
audit trail 审计轨迹 'kY/=*=Q
audit work 审计工作 /BQqg0 8@L
audit working paper 审计工作底稿 9%
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audited financial statement 审计会计报表，已审计财务报表 aBG^X
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Auditing Guidelines (the～) 审计规范指南 w%X@os}E
auditing standards 审计准则 t0@AfO.'1
audit-oriented working paper (审计)业务类工作底稿 Ml{
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authorisation 授权 oaPWe M+
authorisation of transaction 交易的授权 L]!![v.VY
availability 可获得性 ~ OR^
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balance 余额；差额；平衡 2Vf2 42z_
balance sheet 资产负债表 {7]maOg>7J
bank 银行 yFb"
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bank account 银行账户，银行户头 E"S# d&9
bank statement 银行对账单 i '*!c
barter transaction 易货交易，以物换物交易 -vT{D$&1
basis of audit 审计依据 qhcx\eD:?
basis of preparation (会计报表的)编制基础 G/(,,T}eG
book of account 账目，账簿 'xG J; pY
borrowing 借款，贷款，借债 oPni4^g i
branch 分支，分支机构，分店 _kMHF
brought forward (账户余额等的)承上年，承上期，承上页 :3
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budget 预算 }d>.Nj#zh
building 建筑物；大楼 +
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business conditions 业务情况，经营情况 Qox /abC
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business licence (企业等的)营业执照 6_u!{
business relation 业务关系 _6r[m sH"
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