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 c,5 y H
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审计词汇英汉对照 `M ~-(,++
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ability to continue as a going concern 持续经营能力 eMU t%zvb
acceptability 可接受性，可接受程度 f|{&Y2h(R
acceptable level of detection risk 检查风险的可接受水平 28lor&Cc
acceptance of engagement 接受委托 f}Uf* Bp
accepting the engagement for the first time 首次接受委托
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access to asset 对资产的接触 +wm%`N;v<
according to 根据，依据，依照 Gi,4PD-ro
account balance 账户余额 Q&&oP:4~X*
account for 对……进行会计处理，核算；解释 dz )(~@tgz
accounting 会计，会计学 [f`7+RHrd
accounting advisory serve 会计咨询服务 W>E|I v[o
accounting firm 会计师事务所 OJ<V<=MYZ
accounting information 会计信息，会计资料 e^-C
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accounting period 会计期间 >'&|{s[ m
accounting policies 会计政策 !Gh*Vtd8-
accounting professional bodies 会计职业组织，会计职业团体 5:SS2>~g
accounting records 会计记录 w!52DBOe+
accounting responsibility 会计责任 nZ# 0L`@"Y
accounting service 会计服务 uVzvUz{b
accounting standards 会计准则 w*g G1BV
Accounting Standards for Business Enterprises 企业会计准则 +.66Ky`|[
accounting system 会计系统 {A{ sRT=%
accounting treatment 会计处理 .-c x9&
accuracy 准确性，精确性 d{(NeT s
additional audit procedures 追加审计程序 ;~n^/D2.
addressee 收件人，收信人 \T^ ptj(0
Administration of State-owned Assets (the～) 国有资产管理局 'E4}++\
administrative laws and regulations 行政法规 "IRF^1 p
adverse impact 不利影响，负面影响 {w<"jw&2
adverse opinion 反对意见 tIo
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advisory group 咨询组，顾问组 yjIA`5^
agency fee 代理费，代理费用 B[;aNy d<
aggregate 总计，合计为…… Dn+hI_"# _
alternation of document and record 变造文件和记录 Ko %e#q-
alternative audit procedures 替代审计程序，备选审计程序 VH<-||X/4
amend 修改，修订 ; ~( yv|f6
amortisation 摊销 __,F_9M
analytical capacity 分析能力 )^j62uv
analytical procedures 分析性程序 B <&g
annual financial statements 年度会计报表，年度财务报表 v`r*Yok;`
appendix 附录，附表 3NN )ql
applicable 适用的 Pk&sY'
applicable laws and regulations 适用的法规 &Yd6w}8
application systems 应用系统 m[Cp
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apply consistently 一贯地执行，一贯地实施 Xt$Y&Ho
appropriate 适当的，合适的； 9rgvwko
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appropriate authorization 适当的授权 :rEZR `
appropriateness of audit evidence 审计证据的适当性 5a2+ 6N
approval 批准，核准 8T3Nz8Q7
assertion (会计报表上的)认定；确认 m tVoA8(6
assessed level of control risk 对控制风险的评估，控制风险的评估水平 1i@a? 27|
asset 资产，财产 b$>1_wTL
asset restructuring 资产重组 h.5KzC
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assignment of duties 职责的划分 gm7 [m}
assistant 助理，助理人员 xtzkgb,0[
associated company 联属公司，联营公司 & DhdB0Hjf
association 联合，结合；协会，社团 P}"uC
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assumption 假设，假定 pSodT G$E
at a given date 在某一特定时日 N;i\ .oY
attestation 鉴证，公证 rYrvd[/*&(
attestation service 鉴证服务 m`Pk )c 0
audit adjustment 审计调整 ?7A>|p?"
audit areas 审计领域 ?vmoRX
audit conclusion 审计结论 =!IoL7x
audit effectiveness 审计效果
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audit efficiency 审计效率
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audit engagement letter 审计业务约定书 EAK[2?CY
audit evidence 审计证据 &A~hM[-
audit fee 审计费 O[ F
audit files 审计档案 ^#4Ah[:XA
audit findings 审计中发现的事项 VI?kbq jo
audit implementation stage 审计实施阶段 gPIl:, d(
audit mark 审计标识 t@q==VHF
audit materiality 审计重要性 'CCAuN>J
audit method 审计方法 x pBQ(6Y
audit objective 审计目标，审计目的 ZNJ<@K-
audit of financial statements 会计报表审计，财务报表审计 *s|'V+1
audit opinion 审计意见 lg*?w/JX+
audit period 被审计期间，被审计年度 I6
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audit plan 审计计划 c"/H
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audit planning 编制审计计划，制定审计计划，审计计划 _,3%)sn-)
audit planning stage 审计计划阶段 XzPUll;ZU
audit procedure 审计程序 )a<MW66
audit programme 审计程序表，具体审计计划 k zC4V
audit report 审计报告 C0CJ;
audit report with a disclaimer of opinion 拒绝表示意见审计报告 SZ~lCdWad
audit report with a qualified opinion 有保留意见的审计报告 ba^/Ar(B
audit report with an adverse opinion 否定意见的审计报告 ': ]Hj8t_
audit report with dual dates 双重日期审计报告 `@ 8O|j
audit reporting stage 审计报告阶段 !1Nh`FN
audit responsibility 审计责任 5E
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audit results 审计结果 a&u!KAQ
audit risk 审计风险 P<=1O WC
audit sampling 审计抽样 /ACau<U]t
audit sampling techniques 审计抽样方法，审计抽样技术 e <+b?@}=B
audit strategies 审计策略 Wu'9ouw!
audit summary 审计总结，审计小结 ]rji]4s
audit team 审计小组 .z^O y_S{
audit test 审计测试 '3xK1Am
audit trail 审计轨迹 WG
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audit work 审计工作 A[m<xtm5K
audit working paper 审计工作底稿 %JI*)K1WI
audited financial statement 审计会计报表，已审计财务报表 \=Od1 i
Auditing Guidelines (the～) 审计规范指南 FmgMd)#
auditing standards 审计准则 S84S/y
audit-oriented working paper (审计)业务类工作底稿 3!`
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authorisation 授权 eu'~(_2
authorisation of transaction 交易的授权 S }qGf%
availability 可获得性 m;!X{CV
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balance 余额；差额；平衡 dF*M"|[
balance sheet 资产负债表 9U Hh#
bank 银行 g!^me wtd
bank account 银行账户，银行户头 p5l|qs
bank statement 银行对账单 X6x s@t gQ
barter transaction 易货交易，以物换物交易 QwL*A `@
basis of audit 审计依据 c-U]3` ;Q
basis of preparation (会计报表的)编制基础 "^wIixOH5
book of account 账目，账簿 h=^UMat-
borrowing 借款，贷款，借债 `nY.&YT
branch 分支，分支机构，分店 MeV*]*
brought forward (账户余额等的)承上年，承上期，承上页 TSVlZy~Xo
budget 预算 U65oh8x
building 建筑物；大楼 2Sk"S/4}Z
business conditions 业务情况，经营情况 5..YC=_20
business licence (企业等的)营业执照 Hz%<V *\{
business relation 业务关系 Vq'n$k }
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