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 ^% %5
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审计词汇英汉对照 TBKd|D'H
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ability to continue as a going concern 持续经营能力 _7#tgZyv
acceptability 可接受性，可接受程度 s9rtXBJP
acceptable level of detection risk 检查风险的可接受水平 [)SR $/A
acceptance of engagement 接受委托 ~x4B/zW?
accepting the engagement for the first time 首次接受委托 uB <F.!3
access to asset 对资产的接触 k<Tez{
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according to 根据，依据，依照 ytve1<.Ff
account balance 账户余额 7 ZL#f![{
account for 对……进行会计处理，核算；解释 %]<RRH.w
accounting 会计，会计学 D=~B7b:
accounting advisory serve 会计咨询服务 .b#9q6F-/
accounting firm 会计师事务所 wVp4c?s
accounting information 会计信息，会计资料 E./__Mz
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accounting period 会计期间 P*SCHe'
accounting policies 会计政策 >nhE%:X>
accounting professional bodies 会计职业组织，会计职业团体 nQ642i%RQ
accounting records 会计记录 d=?Mj]
accounting responsibility 会计责任 *f
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accounting service 会计服务 7rd w `
accounting standards 会计准则 6)wy^a|pb
Accounting Standards for Business Enterprises 企业会计准则 t$K@%yU2
accounting system 会计系统 ;vJ\]T ml
accounting treatment 会计处理 Ns2,hQFc
accuracy 准确性，精确性 9k\)tWe
additional audit procedures 追加审计程序 5pM&h~M
addressee 收件人，收信人 `*NO_ K
Administration of State-owned Assets (the～) 国有资产管理局 ~!Zm F(:
administrative laws and regulations 行政法规 ou'~{-_xd
adverse impact 不利影响，负面影响 gMs+?SNHAh
adverse opinion 反对意见 CGC-"A/W
advisory group 咨询组，顾问组 5{13 V*<
agency fee 代理费，代理费用 yuH Z& e
aggregate 总计，合计为…… Tm)GC_
alternation of document and record 变造文件和记录 T- |9o|~z
alternative audit procedures 替代审计程序，备选审计程序 sno`=+|U]
amend 修改，修订 D XV@DQ
amortisation 摊销 7G5y)Qb
analytical capacity 分析能力 ?;|@T ty%
analytical procedures 分析性程序 %MJL5
annual financial statements 年度会计报表，年度财务报表 we An &h|
appendix 附录，附表 7qe7F l3
applicable 适用的 {p`mfEE (
applicable laws and regulations 适用的法规 e
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application systems 应用系统 ]~-*hOcQ4
apply consistently 一贯地执行，一贯地实施 $. % L
appropriate 适当的，合适的； X^}A*4j
征用，挪用 &]P"48NT
appropriate authorization 适当的授权 J yj0Gco
appropriateness of audit evidence 审计证据的适当性 [ X,A'Q
approval 批准，核准 TQP+>nS,
assertion (会计报表上的)认定；确认 8|O=/m ^]
assessed level of control risk 对控制风险的评估，控制风险的评估水平 y N*:.a l
asset 资产，财产 d%0+i/p
asset restructuring 资产重组 z[fB!O
assignment of duties 职责的划分 x# VyQ[ok
assistant 助理，助理人员 b'i'GJBQ+$
associated company 联属公司，联营公司 CRFCqmevR
association 联合，结合；协会，社团 6* IpAIh
assumption 假设，假定 KP3n^
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at a given date 在某一特定时日 W9Nmx3ve
attestation 鉴证，公证 u~W{R
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attestation service 鉴证服务 mN;+TN'?{
audit adjustment 审计调整 2 i\Q@h
audit areas 审计领域 V/PAi.GZ
audit conclusion 审计结论 j{"z4 Y4
audit effectiveness 审计效果 '-vE%U@ <
audit efficiency 审计效率 P z ?m>>#
audit engagement letter 审计业务约定书
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audit evidence 审计证据 B0d%c&N${
audit fee 审计费 jd 1jG2=f
audit files 审计档案 u$%A#L [
audit findings 审计中发现的事项 fW?sYC'
audit implementation stage 审计实施阶段 A>= E {
audit mark 审计标识 %,\=s.~ 1
audit materiality 审计重要性 !K cWH9
audit method 审计方法 R(k}y,eh.`
audit objective 审计目标，审计目的 /b5>Qp
audit of financial statements 会计报表审计，财务报表审计 FJeiY#us
audit opinion 审计意见 A F}gSN X
audit period 被审计期间，被审计年度 ~.^AL}zm_
audit plan 审计计划 rn8cdM N
audit planning 编制审计计划，制定审计计划，审计计划 IA4N@ijRxh
audit planning stage 审计计划阶段 @PI%FV z~p
audit procedure 审计程序 +m)q% I>
audit programme 审计程序表，具体审计计划 jV O{$j
audit report 审计报告 nv0#~UgE#a
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Qd]w e$ G
audit report with a qualified opinion 有保留意见的审计报告 u.,Q4u |!
audit report with an adverse opinion 否定意见的审计报告 N\NyXh$
audit report with dual dates 双重日期审计报告 ;),"
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audit reporting stage 审计报告阶段 IXpc,l `
audit responsibility 审计责任 eF~dQ4RZ
audit results 审计结果 VwyVEZt
audit risk 审计风险 8`=v.
audit sampling 审计抽样 (UL4+ta
audit sampling techniques 审计抽样方法，审计抽样技术 3Fs5RC~a
audit strategies 审计策略 !4(zp;W
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audit summary 审计总结，审计小结 GbI-
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audit team 审计小组 B07v^!Z>
audit test 审计测试 zmI] cD@G
audit trail 审计轨迹 ICC%,$C~l
audit work 审计工作
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audit working paper 审计工作底稿 {pL+2 %`~
audited financial statement 审计会计报表，已审计财务报表 >R\lqLILb,
Auditing Guidelines (the～) 审计规范指南 0[Ht_qxb
auditing standards 审计准则 pav'1d%
audit-oriented working paper (审计)业务类工作底稿 x/!5K|c
authorisation 授权 UC
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authorisation of transaction 交易的授权 H
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availability 可获得性 TX=yPq
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balance 余额；差额；平衡 D^ Jk @<*
balance sheet 资产负债表 <-'$~G j
bank 银行 _>+8og/%@
bank account 银行账户，银行户头 +{
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bank statement 银行对账单 $+p ?Y)h .
barter transaction 易货交易，以物换物交易 M(x$xAiD
basis of audit 审计依据 /!h;c$
basis of preparation (会计报表的)编制基础 B"yFS7Rrj
book of account 账目，账簿 [AMAa]^
borrowing 借款，贷款，借债 vM:cWat
branch 分支，分支机构，分店 H0m|1
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brought forward (账户余额等的)承上年，承上期，承上页 y!tC20Q
budget 预算 A, 3bC
building 建筑物；大楼 / 0 O= (
business conditions 业务情况，经营情况 )nL`H^
business licence (企业等的)营业执照 OC-gA}FZ-}
business relation 业务关系 `x%'jPP1 ^
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