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 **rA/*Oc
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审计词汇英汉对照 PMk
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ability to continue as a going concern 持续经营能力 BM*9d%m^
acceptability 可接受性，可接受程度 ~LPxVYh K
acceptable level of detection risk 检查风险的可接受水平 ]trVlmZXH}
acceptance of engagement 接受委托 &~P5 [[Q
accepting the engagement for the first time 首次接受委托 0bxB@(NO
access to asset 对资产的接触 ODK$G
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according to 根据，依据，依照 27*u^N*z@
account balance 账户余额 >W"g
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account for 对……进行会计处理，核算；解释 E6n3[Z
accounting 会计，会计学 <Vyv)#32o3
accounting advisory serve 会计咨询服务 '~i} 2e.
accounting firm 会计师事务所 %sb)U ~gP
accounting information 会计信息，会计资料 l%*KB ME
accounting period 会计期间 n(.y_NEgV!
accounting policies 会计政策 I0 a,mO;m
accounting professional bodies 会计职业组织，会计职业团体 $: " r$7
accounting records 会计记录 i(9=` A}
accounting responsibility 会计责任 W O W4c&
accounting service 会计服务 FR9<$
accounting standards 会计准则 $X_JUzb
Accounting Standards for Business Enterprises 企业会计准则 <=8R EA?
accounting system 会计系统 2g1[ E_?
accounting treatment 会计处理 t>|Y-i3cb
accuracy 准确性，精确性 >*H>'O4
additional audit procedures 追加审计程序 4g]Er<-P
addressee 收件人，收信人 @s J[<V
Administration of State-owned Assets (the～) 国有资产管理局 brJ _ q0@
administrative laws and regulations 行政法规 UKp- *YukT
adverse impact 不利影响，负面影响 eRQ}`DjTk
adverse opinion 反对意见 ?)x>GB(9ZN
advisory group 咨询组，顾问组 Vh^fb v`?
agency fee 代理费，代理费用 7''l\3mIn
aggregate 总计，合计为…… 9^h\vR|]S
alternation of document and record 变造文件和记录 ~H/|J^ J
alternative audit procedures 替代审计程序，备选审计程序 J@Eqqyf"
amend 修改，修订 an^"_#8DA@
amortisation 摊销 fk4 s19;?
analytical capacity 分析能力 tLe!_p)
analytical procedures 分析性程序 WyVFh A uU
annual financial statements 年度会计报表，年度财务报表 :G9+ -z{Y&
appendix 附录，附表
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applicable 适用的 H ];|<G
applicable laws and regulations 适用的法规 y0>asl
application systems 应用系统 Zws[}G"7h
apply consistently 一贯地执行，一贯地实施 FR9qW$B
appropriate 适当的，合适的； Gwxx W
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appropriate authorization 适当的授权 |;_NCy8i3X
appropriateness of audit evidence 审计证据的适当性 ?F20\D\V
approval 批准，核准 ![3#([>4>
assertion (会计报表上的)认定；确认 ]&\HAmOQS
assessed level of control risk 对控制风险的评估，控制风险的评估水平 /kE3V`es
asset 资产，财产 pkpD1c^
asset restructuring 资产重组 V %'`nJ!
assignment of duties 职责的划分 wEENN _w
assistant 助理，助理人员 3}=r.\]U
associated company 联属公司，联营公司 q%TWtQS
association 联合，结合；协会，社团 TSqfl/UI
assumption 假设，假定 Y~Y-L<`I
at a given date 在某一特定时日 ?>5[~rMn
attestation 鉴证，公证 BJ!b LQ
attestation service 鉴证服务 y:(OZ%g
audit adjustment 审计调整 1o)@{x/pd
audit areas 审计领域 90> (`pI=
audit conclusion 审计结论 =3OK 3|
audit effectiveness 审计效果 <l]P
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audit efficiency 审计效率 PVHJIB
audit engagement letter 审计业务约定书 #pu6^NTK
audit evidence 审计证据 K,e"@
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audit fee 审计费 zWpJ\/k~
audit files 审计档案 :b)IDcW&j:
audit findings 审计中发现的事项 !s pp*Q)#\
audit implementation stage 审计实施阶段 ,/AwR?m
audit mark 审计标识 $& /JY
audit materiality 审计重要性 R06L4,/b
audit method 审计方法
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audit objective 审计目标，审计目的 {'VP_ZS1v
audit of financial statements 会计报表审计，财务报表审计 G 'IqAKJ
audit opinion 审计意见 5vs~8|aRo
audit period 被审计期间，被审计年度 1oD,E!+^d
audit plan 审计计划 MTo<COp($
audit planning 编制审计计划，制定审计计划，审计计划 qd#?8
audit planning stage 审计计划阶段 s. I%[kada
audit procedure 审计程序 Y $hYW
audit programme 审计程序表，具体审计计划 8uq^Q
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audit report 审计报告 &
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 Q\Dx/?g!vx
audit report with a qualified opinion 有保留意见的审计报告 .?R~!K{`
audit report with an adverse opinion 否定意见的审计报告 I Wcgh`8
audit report with dual dates 双重日期审计报告 x8k7y:
audit reporting stage 审计报告阶段 aTS\NpK&
audit responsibility 审计责任
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audit results 审计结果 "s!!\/^9C
audit risk 审计风险 Fb=(FQ2Y?
audit sampling 审计抽样 s tuj,8
audit sampling techniques 审计抽样方法，审计抽样技术 [xzgk [>5
audit strategies 审计策略 Jb~$Vrdy
audit summary 审计总结，审计小结 }U3+xl6g
audit team 审计小组 C(zgBk
audit test 审计测试 #\s*>Z
audit trail 审计轨迹 D
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audit work 审计工作 !z">aIj\6
audit working paper 审计工作底稿 rD=8O#m
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audited financial statement 审计会计报表，已审计财务报表 cb!mV5M-g
Auditing Guidelines (the～) 审计规范指南 {<&i4;
auditing standards 审计准则 .j?`U[V%a
audit-oriented working paper (审计)业务类工作底稿 `G*7y7
authorisation 授权 (5-
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authorisation of transaction 交易的授权 !>QS746S@
availability 可获得性 s}Phw2`1U
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balance 余额；差额；平衡 ta"uxL\gge
balance sheet 资产负债表 U-Ia$b-5!
bank 银行 -^sW{s0Rc
bank account 银行账户，银行户头 \7rAQ[\#V
bank statement 银行对账单 ] v^/c~"${
barter transaction 易货交易，以物换物交易 o V"d%ks
basis of audit 审计依据 p3>(ZWPNV
basis of preparation (会计报表的)编制基础 },58B
book of account 账目，账簿 np2oXg%
borrowing 借款，贷款，借债 kFKc9}7 W
branch 分支，分支机构，分店 $ N`V %<W
brought forward (账户余额等的)承上年，承上期，承上页 E;!pK9wL|
budget 预算 ;1qE:x}'H
building 建筑物；大楼 rEz-\jLD~
business conditions 业务情况，经营情况 ]0v;;PfVl6
business licence (企业等的)营业执照 Gk_% WY*
business relation 业务关系 58xaVOhb
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