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 7Yjxx+X9
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审计词汇英汉对照 !1 M=9 ~$!
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ability to continue as a going concern 持续经营能力 >5|;8v-r
acceptability 可接受性，可接受程度 ~"ij,Op,3
acceptable level of detection risk 检查风险的可接受水平 al3[Ph5G
acceptance of engagement 接受委托 +^6v%z
accepting the engagement for the first time 首次接受委托 8(Y=MW;g
access to asset 对资产的接触 95G*
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according to 根据，依据，依照 &3;yho8v@
account balance 账户余额 ?-e'gC
account for 对……进行会计处理，核算；解释 `xO
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accounting 会计，会计学 -}?ud3f<
accounting advisory serve 会计咨询服务 bC mhlSNi
accounting firm 会计师事务所 8/|~E
accounting information 会计信息，会计资料 6c/Tm0[
accounting period 会计期间 &2! F:L
accounting policies 会计政策 cP~?I z8nD
accounting professional bodies 会计职业组织，会计职业团体 Cl+TjmOV\`
accounting records 会计记录 2 #+g4
accounting responsibility 会计责任 .2jG
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accounting service 会计服务 ^5l4D 3@E
accounting standards 会计准则 y&.[Nt '+
Accounting Standards for Business Enterprises 企业会计准则 Qs *6 wF
accounting system 会计系统 32f lOi:
accounting treatment 会计处理 *<**rY*
accuracy 准确性，精确性 3t4_{']:/
additional audit procedures 追加审计程序 zJfoU*G/B
addressee 收件人，收信人 I 2!0,1Q
Administration of State-owned Assets (the～) 国有资产管理局 1/bu}?a
administrative laws and regulations 行政法规 |
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adverse impact 不利影响，负面影响 cXJtN
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adverse opinion 反对意见 Q1Jk t
advisory group 咨询组，顾问组 'CH|w ~E
agency fee 代理费，代理费用 \sIRV}Tk}N
aggregate 总计，合计为…… j nK8
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alternation of document and record 变造文件和记录 s1!_zf_
alternative audit procedures 替代审计程序，备选审计程序 oK GF Dl]3
amend 修改，修订 !@ _( W
amortisation 摊销 'xdM>y#S
analytical capacity 分析能力 eq SCNYN
analytical procedures 分析性程序 <N %8"o
annual financial statements 年度会计报表，年度财务报表 l.i"Z pik
appendix 附录，附表 %^l77 :O
applicable 适用的 Cl
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applicable laws and regulations 适用的法规 {V!Jj6n
application systems 应用系统 27vLI~
apply consistently 一贯地执行，一贯地实施 6NCa =9
appropriate 适当的，合适的； EX[X|"r
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appropriate authorization 适当的授权 N[j7^q7Xt
appropriateness of audit evidence 审计证据的适当性 gev7eGH<
approval 批准，核准 "Yn <]Pa _
assertion (会计报表上的)认定；确认 #4{f2s[ j6
assessed level of control risk 对控制风险的评估，控制风险的评估水平 v UA
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asset 资产，财产 $ a6&OH/
asset restructuring 资产重组 Q~4o{"3.'
assignment of duties 职责的划分 [H#I:d-+\
assistant 助理，助理人员 .~
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associated company 联属公司，联营公司 Q^v8 n1
association 联合，结合；协会，社团 _9Kdcoh
assumption 假设，假定 RGGP6SDc
at a given date 在某一特定时日 UcMe("U
attestation 鉴证，公证 B {W2 D
attestation service 鉴证服务 /h0<0b?i
audit adjustment 审计调整 (~TP
audit areas 审计领域 AAsl )
audit conclusion 审计结论 :&dY1.<N+
audit effectiveness 审计效果 [?BmW {*u.
audit efficiency 审计效率 $7a
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audit engagement letter 审计业务约定书 AQ-P3`bCb
audit evidence 审计证据 "w`f>]YLA
audit fee 审计费 &L-y1'i=j
audit files 审计档案 o(~>a
audit findings 审计中发现的事项 ! &C8 y
audit implementation stage 审计实施阶段 y^zVb\"4
audit mark 审计标识 p;) ;Vm+8
audit materiality 审计重要性 \1RQ),5 %]
audit method 审计方法 sm}v0V.Js
audit objective 审计目标，审计目的 M~7?m/Wj
audit of financial statements 会计报表审计，财务报表审计 "t8mQ;n
audit opinion 审计意见 {R[lsdH(X
audit period 被审计期间，被审计年度 J=TbZL4y}4
audit plan 审计计划 muo7KUT
audit planning 编制审计计划，制定审计计划，审计计划 @
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audit planning stage 审计计划阶段 0i$jtCCL(
audit procedure 审计程序 ,u( g#T
audit programme 审计程序表，具体审计计划 <P( K,L?r
audit report 审计报告 IqEY.2KN
audit report with a disclaimer of opinion 拒绝表示意见审计报告 g 4d 5G=y
audit report with a qualified opinion 有保留意见的审计报告 Tp<=dH%$%"
audit report with an adverse opinion 否定意见的审计报告 ~sAINV>A
audit report with dual dates 双重日期审计报告 f+s'.z
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audit reporting stage 审计报告阶段 p7 !
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audit responsibility 审计责任 l~&efAJ-$
audit results 审计结果 *E .{i
audit risk 审计风险 "[H9)aAj7
audit sampling 审计抽样 n <lU ;
audit sampling techniques 审计抽样方法，审计抽样技术 V:!fe+ Er
audit strategies 审计策略 gSu+]N
audit summary 审计总结，审计小结 }tx~y-QQ
audit team 审计小组 QE!cf@~n"
audit test 审计测试 HqOSQ<-Fo
audit trail 审计轨迹 3Du&KZ
audit work 审计工作 hS
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audit working paper 审计工作底稿 rN{&$+"2
audited financial statement 审计会计报表，已审计财务报表 )sB`!:~HjP
Auditing Guidelines (the～) 审计规范指南 + 7E6U*
auditing standards 审计准则 yN~=3b>
audit-oriented working paper (审计)业务类工作底稿 % 9BC%w]y
authorisation 授权 -.g5|B
authorisation of transaction 交易的授权 2Pi}<pG~
availability 可获得性 pa+^5N
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balance 余额；差额；平衡 fXIe Cn
balance sheet 资产负债表 IQScsqM
bank 银行 wGISb\rr
bank account 银行账户，银行户头 V}9wx%v
bank statement 银行对账单 HK&F'\'}
barter transaction 易货交易，以物换物交易 EE&~D~yHUL
basis of audit 审计依据 6Om-[^
basis of preparation (会计报表的)编制基础 ":"M/v%F
book of account 账目，账簿 xvp{F9~qT
borrowing 借款，贷款，借债 j@kBCzX
branch 分支，分支机构，分店 ?e]4HHgU]
brought forward (账户余额等的)承上年，承上期，承上页 [ Q= ) f
budget 预算 <`| }bt
building 建筑物；大楼 _V:D7\Gs
business conditions 业务情况，经营情况 2H Q'iEu$
business licence (企业等的)营业执照 P).
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business relation 业务关系 *TE6p
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