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 E
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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 r"
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acceptability 可接受性，可接受程度 ^Gk`n
acceptable level of detection risk 检查风险的可接受水平 R])Eg&
acceptance of engagement 接受委托 <c}@l
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accepting the engagement for the first time 首次接受委托 `NW/Z/_
access to asset 对资产的接触 yNns6
according to 根据，依据，依照 0VNLhM(
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account balance 账户余额 X+;[Gc}(W
account for 对……进行会计处理，核算；解释 >1s a*Wf
accounting 会计，会计学 6HY): M&?
accounting advisory serve 会计咨询服务 &!8 WRJ
accounting firm 会计师事务所 bCw{9El!K4
accounting information 会计信息，会计资料 j*DPW)RkKX
accounting period 会计期间 [KK
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accounting policies 会计政策 z+"$G
accounting professional bodies 会计职业组织，会计职业团体 tY)L^.* 7
accounting records 会计记录 }:# W jH^
accounting responsibility 会计责任 7_\sx7h{3
accounting service 会计服务 )s
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accounting standards 会计准则 (T T=i
Accounting Standards for Business Enterprises 企业会计准则 [Fr ](&Tx
accounting system 会计系统 |owr?tC
accounting treatment 会计处理 ^+m`
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accuracy 准确性，精确性 ]UvB+M]Lv)
additional audit procedures 追加审计程序 u<S`"MR:J
addressee 收件人，收信人 K{ P-+(
Administration of State-owned Assets (the～) 国有资产管理局 dOeM0_o
administrative laws and regulations 行政法规 4eHSAN
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adverse impact 不利影响，负面影响 e S8(HI6{^
adverse opinion 反对意见 [
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advisory group 咨询组，顾问组 juHL$SGC
agency fee 代理费，代理费用 ;\RV C 7
aggregate 总计，合计为…… '8q3ub<\
alternation of document and record 变造文件和记录 H+[?{+"#@l
alternative audit procedures 替代审计程序，备选审计程序 kOQ
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amend 修改，修订 X"{%,]sb G
amortisation 摊销 H a!,9{ T
analytical capacity 分析能力 Y7t#)?
analytical procedures 分析性程序 JH . XZM&
annual financial statements 年度会计报表，年度财务报表 6 eSo.@*l
appendix 附录，附表 0<m7:D
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applicable 适用的 ]\ M{Abqd{
applicable laws and regulations 适用的法规 Clum
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application systems 应用系统 k$kE5kh,S
apply consistently 一贯地执行，一贯地实施 A^OwT
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appropriate 适当的，合适的； |}G" ^r
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appropriate authorization 适当的授权 ,t`V^(PEq
appropriateness of audit evidence 审计证据的适当性 Jh\KVmfXN
approval 批准，核准 !K-1tp$
assertion (会计报表上的)认定；确认 xTAfV N
assessed level of control risk 对控制风险的评估，控制风险的评估水平 wsQnjT>
asset 资产，财产 2w.FC
asset restructuring 资产重组 u n v:sV#b
assignment of duties 职责的划分 g6Vkns4
assistant 助理，助理人员 \ja 6g
associated company 联属公司，联营公司 R{@saa5I(>
association 联合，结合；协会，社团 B[uyr)$
assumption 假设，假定 >#G% 2Vp
at a given date 在某一特定时日 QEJ u.o
attestation 鉴证，公证 i<ES/U\
attestation service 鉴证服务 ~}_^$l8#-Q
audit adjustment 审计调整 P'<i3#
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audit areas 审计领域 5sY $
audit conclusion 审计结论 eHgr"f*7
audit effectiveness 审计效果 rp @:i _]
audit efficiency 审计效率 mE<_oRM)
audit engagement letter 审计业务约定书 H:
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audit evidence 审计证据 Z[@ i/. I
audit fee 审计费 5=TgOS]R
audit files 审计档案 fV"Y/9}(
audit findings 审计中发现的事项 +
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audit implementation stage 审计实施阶段 1n`[D&?q
audit mark 审计标识 s-CAo~,
audit materiality 审计重要性 $wM..ee
audit method 审计方法 _`?0w#> 0
audit objective 审计目标，审计目的 _A ,_RM$Y
audit of financial statements 会计报表审计，财务报表审计 Mk*4J]PP
audit opinion 审计意见 K Ggt Eh|
audit period 被审计期间，被审计年度 {-5)nS^_
audit plan 审计计划 \m7\}Nbz0/
audit planning 编制审计计划，制定审计计划，审计计划 H1-DK+Q:
audit planning stage 审计计划阶段 N] W*ei
audit procedure 审计程序 Mq91HmC(@
audit programme 审计程序表，具体审计计划 ^2'Y=g>
audit report 审计报告 Gpu[<Z4
audit report with a disclaimer of opinion 拒绝表示意见审计报告 n{ QyqI
audit report with a qualified opinion 有保留意见的审计报告 VN)WBv
audit report with an adverse opinion 否定意见的审计报告 $ oW= N
audit report with dual dates 双重日期审计报告 #eJfwc1JY
audit reporting stage 审计报告阶段 vC,F E
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audit responsibility 审计责任 %wbdg& ^
audit results 审计结果 q[A i^79
audit risk 审计风险 +C`!4v\n
audit sampling 审计抽样 5X0ex.
audit sampling techniques 审计抽样方法，审计抽样技术 L\4rvZa
audit strategies 审计策略 [4yHXZxza
audit summary 审计总结，审计小结 1L <TzQ
audit team 审计小组 _f!ko<52
audit test 审计测试 a #1r'z~]}
audit trail 审计轨迹 .w4| $.H
audit work 审计工作 7#) k-S!B
audit working paper 审计工作底稿 va@;V+cD
audited financial statement 审计会计报表，已审计财务报表 A ON
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Auditing Guidelines (the～) 审计规范指南 }d5]N
auditing standards 审计准则 :3M ,]W]
audit-oriented working paper (审计)业务类工作底稿 x I<l1@
authorisation 授权 0Px Hf*
authorisation of transaction 交易的授权 !
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availability 可获得性 V_
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balance 余额；差额；平衡 >.SO2w
balance sheet 资产负债表 l
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bank 银行 `)O9
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bank account 银行账户，银行户头 #s~ITG #H
bank statement 银行对账单 K Le6V+ki*
barter transaction 易货交易，以物换物交易 \0|x<~#j'
basis of audit 审计依据 TY]0aw2]|7
basis of preparation (会计报表的)编制基础 7Ydqg&
book of account 账目，账簿 .EhC\QpP
borrowing 借款，贷款，借债 _CNXyFw.7
branch 分支，分支机构，分店 VY/r2o#
brought forward (账户余额等的)承上年，承上期，承上页 6`9QGi,)
budget 预算 " 0!#De
building 建筑物；大楼 MO ~T_6
business conditions 业务情况，经营情况 moM'RO,M
business licence (企业等的)营业执照 y1 a%f.F`
business relation 业务关系 ; FlDRDZ%
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