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 PoT`}-9
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审计词汇英汉对照 o5Q {/
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ability to continue as a going concern 持续经营能力 g2T -TG'd
acceptability 可接受性，可接受程度 %y%j*B!%
acceptable level of detection risk 检查风险的可接受水平 Yx>"bv
acceptance of engagement 接受委托 wy}k1E'M
accepting the engagement for the first time 首次接受委托 x*Y@Q?`>5W
access to asset 对资产的接触 $]A/
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according to 根据，依据，依照 P `e!Z:
account balance 账户余额 mljh|[
account for 对……进行会计处理，核算；解释 1Q. \s_2
accounting 会计，会计学 (
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accounting advisory serve 会计咨询服务 Xt'sQ}
accounting firm 会计师事务所 Y14W?|KOB
accounting information 会计信息，会计资料 _`pD`7:aI^
accounting period 会计期间 6MxKl
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accounting policies 会计政策 @!8ZPiW<
accounting professional bodies 会计职业组织，会计职业团体 ]( ^(=%
accounting records 会计记录 Ed
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accounting responsibility 会计责任 'GL*u#h
accounting service 会计服务 m:/ wG&
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accounting standards 会计准则 Z%n(O(^L
Accounting Standards for Business Enterprises 企业会计准则 Rh>}rGvCUN
accounting system 会计系统 Co3:*nbRv
accounting treatment 会计处理 @`,1:
accuracy 准确性，精确性 C|?o*fQ
additional audit procedures 追加审计程序 V.{H9n]IO
addressee 收件人，收信人 w#g#8o >'
Administration of State-owned Assets (the～) 国有资产管理局 8 P>#l. #
administrative laws and regulations 行政法规 "|HDGA5
adverse impact 不利影响，负面影响 $]rj73p^tH
adverse opinion 反对意见 Bdu&V*0g
advisory group 咨询组，顾问组 K/}rP[H
agency fee 代理费，代理费用 "^1L'4'S
aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 PtTH PAKj
alternative audit procedures 替代审计程序，备选审计程序 @ S 7sr-
amend 修改，修订 <dvy "Dx
amortisation 摊销 [u._q: A
analytical capacity 分析能力 ^'ryNa;"
analytical procedures 分析性程序 w$u3W*EoU^
annual financial statements 年度会计报表，年度财务报表 7H|$4;X^
appendix 附录，附表 c~v~2DM
applicable 适用的 O1`9Y}G(r
applicable laws and regulations 适用的法规 A2n qf^b{#
application systems 应用系统 HWV top/
apply consistently 一贯地执行，一贯地实施 % zO h
appropriate 适当的，合适的； >(snII
征用，挪用 nQ/E5y
appropriate authorization 适当的授权 5A4&+rdU
appropriateness of audit evidence 审计证据的适当性 51QRM32Y
approval 批准，核准 E. U _W
assertion (会计报表上的)认定；确认 <3j"&i]Tm*
assessed level of control risk 对控制风险的评估，控制风险的评估水平 V3ndV-uQE
asset 资产，财产 c-Pw]Ju
asset restructuring 资产重组 \{EpduwZ
assignment of duties 职责的划分 o,P.& m{?
assistant 助理，助理人员 B)QHM+[= F
associated company 联属公司，联营公司 %/rMg "f:
association 联合，结合；协会，社团
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assumption 假设，假定 Glpe/At
at a given date 在某一特定时日 A3ZY~s#Iv
attestation 鉴证，公证 Hy R!O>
attestation service 鉴证服务 Hp(D);0+)
audit adjustment 审计调整 x1BobhU~Zl
audit areas 审计领域 +z$pg
audit conclusion 审计结论 W\L`5C
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audit effectiveness 审计效果 A'%1Z
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audit efficiency 审计效率 |> _!eS\=<
audit engagement letter 审计业务约定书 2"-S<zM
audit evidence 审计证据 FP Jd|
audit fee 审计费 G\a8B#hg
audit files 审计档案 {Ixg2=E\
audit findings 审计中发现的事项 g38&P3/
audit implementation stage 审计实施阶段 3< = G?of
audit mark 审计标识 ZKdeB3D
audit materiality 审计重要性 2>l,no39t+
audit method 审计方法 nA ~E
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audit objective 审计目标，审计目的 VG>vn`x>a
audit of financial statements 会计报表审计，财务报表审计 :(_+7N[KA
audit opinion 审计意见 8+Bu+|c% f
audit period 被审计期间，被审计年度 0=
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audit plan 审计计划 >g;kJe
audit planning 编制审计计划，制定审计计划，审计计划 +L=*:e\j
audit planning stage 审计计划阶段 wlPx,UqZ
audit procedure 审计程序 tM#lFmdd\P
audit programme 审计程序表，具体审计计划 ,Hgc-7g@Y
audit report 审计报告 d;+[i
audit report with a disclaimer of opinion 拒绝表示意见审计报告 nJbb
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audit report with a qualified opinion 有保留意见的审计报告 W<< 9
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audit report with an adverse opinion 否定意见的审计报告 @K:N,@yq
audit report with dual dates 双重日期审计报告 3 or\:
audit reporting stage 审计报告阶段 &,.Y9;
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audit responsibility 审计责任 P%MfCpyj
audit results 审计结果 Mzd[fR5a8
audit risk 审计风险 P6Mhbmt9*
audit sampling 审计抽样 _pH{yhA
audit sampling techniques 审计抽样方法，审计抽样技术 v0 Ir#B,[H
audit strategies 审计策略 K]x a/G(
audit summary 审计总结，审计小结 vs
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audit team 审计小组 O6]. *25
audit test 审计测试 %5* @l vy
audit trail 审计轨迹 Krs2Gre}
audit work 审计工作 k'X;ruQ:tF
audit working paper 审计工作底稿 =\{ \g7
audited financial statement 审计会计报表，已审计财务报表 OD=!&LM
Auditing Guidelines (the～) 审计规范指南 w l1m*`$
auditing standards 审计准则 mw^7oO#
audit-oriented working paper (审计)业务类工作底稿 ,Os? f:Y6
authorisation 授权 CD0VfA>Z
authorisation of transaction 交易的授权 1h7+@#<:a
availability 可获得性 2Cg$,#H
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balance 余额；差额；平衡 .4l/_4,s_
balance sheet 资产负债表 |7@O( $ b
bank 银行 ejXMKPE;
bank account 银行账户，银行户头 p#KW$OQ]8
bank statement 银行对账单 T$= 4O9G
barter transaction 易货交易，以物换物交易 J`*iZvW#Bx
basis of audit 审计依据 ai*b:Q
basis of preparation (会计报表的)编制基础 g-vg6@6
book of account 账目，账簿 A*tKF&U5
borrowing 借款，贷款，借债 jtm?z c
branch 分支，分支机构，分店 a8AYcE b
brought forward (账户余额等的)承上年，承上期，承上页 26n^Dy>}
budget 预算 yGp z,X4x
building 建筑物；大楼 S|B$c E
business conditions 业务情况，经营情况 4ujvD ^
business licence (企业等的)营业执照 rx :z#"?I
business relation 业务关系 5HS~op2n/
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