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 &-=~8
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审计词汇英汉对照 :uCwWv
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ability to continue as a going concern 持续经营能力 I$;
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acceptability 可接受性，可接受程度 [G}dPXD
acceptable level of detection risk 检查风险的可接受水平 Nc\DXc-N
acceptance of engagement 接受委托 ~B;}jI]d[
accepting the engagement for the first time 首次接受委托 xuXPVJdi
access to asset 对资产的接触 5 A0]+)5E8
according to 根据，依据，依照 syX?O'xJ
account balance 账户余额 A U9C#;JD
account for 对……进行会计处理，核算；解释 s5*4<VxQN.
accounting 会计，会计学 * :L"#20:R
accounting advisory serve 会计咨询服务 Ey=2 zo^F
accounting firm 会计师事务所 T?1BcY
accounting information 会计信息，会计资料 ~0PzRS ^o
accounting period 会计期间 ~5P9^`KNH
accounting policies 会计政策 vMz|'-rm$
accounting professional bodies 会计职业组织，会计职业团体 A%D 'Z85
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accounting records 会计记录 +xYu@r%R
accounting responsibility 会计责任 /|v4]t-
accounting service 会计服务 [icD*N<Gc
accounting standards 会计准则 IW\^-LI.
Accounting Standards for Business Enterprises 企业会计准则 [Mu9"kF
accounting system 会计系统 ]+I9{%zB%8
accounting treatment 会计处理 rj=as>6B
accuracy 准确性，精确性 yQh
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additional audit procedures 追加审计程序 M(C">L]8
addressee 收件人，收信人 B:"D)/\
Administration of State-owned Assets (the～) 国有资产管理局 [ c B^6v
administrative laws and regulations 行政法规 %+'E x]B
adverse impact 不利影响，负面影响 QM(xMq
adverse opinion 反对意见 ~R|9|k
advisory group 咨询组，顾问组 beO Mln+ R
agency fee 代理费，代理费用 tX ^6R
aggregate 总计，合计为…… B#g~c<4<
alternation of document and record 变造文件和记录 /h53;$zK
alternative audit procedures 替代审计程序，备选审计程序 6_`Bo%
amend 修改，修订 y.Z_\@
amortisation 摊销 Jr5S8 c|"
analytical capacity 分析能力 FAM{p=t]HT
analytical procedures 分析性程序 eA& #33
annual financial statements 年度会计报表，年度财务报表 UwUHB~ <oE
appendix 附录，附表 9 dNB _
applicable 适用的 *}]# E$
applicable laws and regulations 适用的法规 ]gBnzh.
application systems 应用系统 ZUS-4'"$
apply consistently 一贯地执行，一贯地实施 h3`}{
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appropriate 适当的，合适的； $`lWW6>P
征用，挪用 a_Xwi:e<
appropriate authorization 适当的授权 ^SpQtW118
appropriateness of audit evidence 审计证据的适当性 7^i7U-A<A
approval 批准，核准 Rw'}>?k]
assertion (会计报表上的)认定；确认 6k hBT'n
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Hht l~2t!0
asset 资产，财产 6xDk3
asset restructuring 资产重组 HGYTh"R
assignment of duties 职责的划分 z|Y54o3
assistant 助理，助理人员 ;a?<7LIx
associated company 联属公司，联营公司 v? ." `,e
association 联合，结合；协会，社团 i8?oe%9l
assumption 假设，假定 mh8fJ6j29N
at a given date 在某一特定时日 O[d#-0s
attestation 鉴证，公证 xN*k&! 1&
attestation service 鉴证服务 yy3x]%KK
audit adjustment 审计调整 3@
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audit areas 审计领域 =DdPwr 0Op
audit conclusion 审计结论 "mQp#d/'
audit effectiveness 审计效果 W.^zN' a
audit efficiency 审计效率 fnq 3ic"V
audit engagement letter 审计业务约定书 ?kR1T0lKkE
audit evidence 审计证据 az ZtuDfv
audit fee 审计费 6:(s8e
audit files 审计档案 _#V&
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audit findings 审计中发现的事项 {dxFd-K3
audit implementation stage 审计实施阶段 1'/
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audit mark 审计标识 L;0
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audit materiality 审计重要性 *+rfRH]a
audit method 审计方法 E_~e/y"-
audit objective 审计目标，审计目的 j4;^5
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audit of financial statements 会计报表审计，财务报表审计 q0 }u%Y z
audit opinion 审计意见 \:+\H0 Bz
audit period 被审计期间，被审计年度 6 rnFXZ\
audit plan 审计计划 xT 06*wQ
audit planning 编制审计计划，制定审计计划，审计计划 z%E( o%l8
audit planning stage 审计计划阶段 zg ,=A?
audit procedure 审计程序 -+[Lc_oNPx
audit programme 审计程序表，具体审计计划 l<1zLA~G
audit report 审计报告 (m'-1wX.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _GkLspS
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audit report with a qualified opinion 有保留意见的审计报告 AZ(zM.y!#_
audit report with an adverse opinion 否定意见的审计报告 g)6>=Qo`8E
audit report with dual dates 双重日期审计报告 ,a&,R*r@&
audit reporting stage 审计报告阶段 }<~(9_+
audit responsibility 审计责任 s'yR 2JYv
audit results 审计结果 [y8(v ~H
audit risk 审计风险 XMS:F] HN
audit sampling 审计抽样 2OUx@V j
audit sampling techniques 审计抽样方法，审计抽样技术 q;[HUyY,
audit strategies 审计策略 =Xvm# /
audit summary 审计总结，审计小结 ueJ^Q,-t
audit team 审计小组 :h(RS ;
audit test 审计测试 oaQW~R`_
audit trail 审计轨迹 oz=V|7
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audit work 审计工作 }Hb0@
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audit working paper 审计工作底稿 qh.F}9o
audited financial statement 审计会计报表，已审计财务报表 f _)#
Auditing Guidelines (the～) 审计规范指南 w)ki<Dudg
auditing standards 审计准则 LilK6K
audit-oriented working paper (审计)业务类工作底稿 5Xr})% L
authorisation 授权 `x x.,;S
authorisation of transaction 交易的授权 [z"E"_r~%Y
availability 可获得性 %l8!p'a
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balance 余额；差额；平衡 w)|9iL8
balance sheet 资产负债表 'Y @yW 3K
bank 银行 X'b3
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bank account 银行账户，银行户头 3UXZ|!-
bank statement 银行对账单 3Iq vc v
barter transaction 易货交易，以物换物交易 kcU n GiP
basis of audit 审计依据 (.=ig
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basis of preparation (会计报表的)编制基础 F5 X9 )9S
book of account 账目，账簿 &OJ?Za@p@)
borrowing 借款，贷款，借债 1n<4yfJ
branch 分支，分支机构，分店 :@)R@. -
brought forward (账户余额等的)承上年，承上期，承上页 FS 5iUH+5
budget 预算 rrz([2E2
building 建筑物；大楼
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business conditions 业务情况，经营情况
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business licence (企业等的)营业执照 gs!'*U )
business relation 业务关系 j _d}?jh
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