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 .O74V~T
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审计词汇英汉对照 T{Gj+7bQ~
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ability to continue as a going concern 持续经营能力 jDKO}
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acceptability 可接受性，可接受程度 ={_C&57N1
acceptable level of detection risk 检查风险的可接受水平 u0 P|0\
acceptance of engagement 接受委托 +vv v[
accepting the engagement for the first time 首次接受委托 R_(tj kT
access to asset 对资产的接触 ;ZH3{
according to 根据，依据，依照 3Iua*#<m,
account balance 账户余额 d^ Inb!%w
account for 对……进行会计处理，核算；解释 5*E]ETo@R
accounting 会计，会计学 1cxrH+N
accounting advisory serve 会计咨询服务 wL;l Q&
accounting firm 会计师事务所 2gc/3*F8
accounting information 会计信息，会计资料 e_#._Pi
accounting period 会计期间 9Kpa><
accounting policies 会计政策 4F)- "ck
accounting professional bodies 会计职业组织，会计职业团体 :S.9eFfa
accounting records 会计记录 a,xycX:U
accounting responsibility 会计责任 5)FJ
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accounting service 会计服务 34z"Pm
accounting standards 会计准则 E;,u2 [3
Accounting Standards for Business Enterprises 企业会计准则 !i{aMxUP
accounting system 会计系统 Q(@U2a8
accounting treatment 会计处理 N2B|SO''
accuracy 准确性，精确性 !5.8]v
additional audit procedures 追加审计程序 FQm`~rA~zt
addressee 收件人，收信人 Uhe=h&e2k@
Administration of State-owned Assets (the～) 国有资产管理局 N8k00*p65
administrative laws and regulations 行政法规 ?/Bq D;{?I
adverse impact 不利影响，负面影响 RzB F~2 >i
adverse opinion 反对意见 &atuK*W>
advisory group 咨询组，顾问组 @AG n{q
agency fee 代理费，代理费用 LISM ngQ.
aggregate 总计，合计为…… l9}3XI.=
alternation of document and record 变造文件和记录 b8~B azk
alternative audit procedures 替代审计程序，备选审计程序 3_txg>P"
amend 修改，修订 &7<TAo ;O
amortisation 摊销 X R
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analytical capacity 分析能力 0C1pt5K
analytical procedures 分析性程序 =5Q]m6-SgV
annual financial statements 年度会计报表，年度财务报表 GYJ80k|
appendix 附录，附表 UADFnwR[R
applicable 适用的 ^X0P'l &D2
applicable laws and regulations 适用的法规 $8;R[SU6Y
application systems 应用系统 '3_]Gu-D
apply consistently 一贯地执行，一贯地实施 >Nvjl~o5
appropriate 适当的，合适的； OTy.VT|
征用，挪用 O]lSWEe
appropriate authorization 适当的授权
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appropriateness of audit evidence 审计证据的适当性 7{e% u#
approval 批准，核准 W"zab
assertion (会计报表上的)认定；确认 Px$/ _`H
assessed level of control risk 对控制风险的评估，控制风险的评估水平 " 7!;KH c
asset 资产，财产 F5?m6`g?
asset restructuring 资产重组 }'""(,2
assignment of duties 职责的划分 eb.O#Y
assistant 助理，助理人员 t?q@H8
associated company 联属公司，联营公司 s8-<m,*
association 联合，结合；协会，社团 y&Mr=5:y
assumption 假设，假定 ZNf6;%oGG
at a given date 在某一特定时日 I Y2)?"A
attestation 鉴证，公证 r
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attestation service 鉴证服务 Ey_" ~OB
audit adjustment 审计调整 d`P7}*; `
audit areas 审计领域 >xF/Pl
audit conclusion 审计结论 P\w\N2
audit effectiveness 审计效果 VSrr`B
audit efficiency 审计效率 _&N2'hG=sn
audit engagement letter 审计业务约定书 afv~r>q(-
audit evidence 审计证据 !_`&Wks
audit fee 审计费 AB F"~=aL
audit files 审计档案 :E _g"_
audit findings 审计中发现的事项 3 DD ML,
audit implementation stage 审计实施阶段 )f}YW/ '
audit mark 审计标识 T.@aep\"
audit materiality 审计重要性 bLe <G
audit method 审计方法 \Kl+ 5% L
audit objective 审计目标，审计目的 q<\
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audit of financial statements 会计报表审计，财务报表审计 {p;zuCF1
audit opinion 审计意见 'SCidN(n
audit period 被审计期间，被审计年度 J/\V%~
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audit plan 审计计划 A v"R[)
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 S/^"@?z,vE
audit procedure 审计程序 p 89wNSMl[
audit programme 审计程序表，具体审计计划 n;( \5{a
audit report 审计报告 IIg^FZ*]_
audit report with a disclaimer of opinion 拒绝表示意见审计报告 GqWB{$J;"
audit report with a qualified opinion 有保留意见的审计报告 h(M#f7'~&
audit report with an adverse opinion 否定意见的审计报告 3|1i lP
audit report with dual dates 双重日期审计报告 Db)?i?o}t
audit reporting stage 审计报告阶段 KMU4n-s"o
audit responsibility 审计责任 dik:4;
audit results 审计结果 2T fz=7h$
audit risk 审计风险 O J/,pLYu
audit sampling 审计抽样 G]fRk^~
audit sampling techniques 审计抽样方法，审计抽样技术 &Gl wC%$S
audit strategies 审计策略 D$bIo "
audit summary 审计总结，审计小结 CPP`
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audit team 审计小组 Fb^:V4<T
audit test 审计测试 J13>i7]L%
audit trail 审计轨迹 'f[T&o&L/
audit work 审计工作 x*?x=^I{
audit working paper 审计工作底稿 Pm
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audited financial statement 审计会计报表，已审计财务报表 }*lUah,@
Auditing Guidelines (the～) 审计规范指南 c.,2GwW
auditing standards 审计准则 O) WC W<p
audit-oriented working paper (审计)业务类工作底稿 2C/$Ei^t
authorisation 授权 |55N? =8
authorisation of transaction 交易的授权 !OA]s%u
availability 可获得性 $/.zm; D
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balance 余额；差额；平衡 hg+X(0
balance sheet 资产负债表 f2^r[kPX"
bank 银行 JS*m65e
bank account 银行账户，银行户头 bKrhIU[
bank statement 银行对账单 T{Sb^-H#X
barter transaction 易货交易，以物换物交易 !eEHmRgg4
basis of audit 审计依据 } w
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basis of preparation (会计报表的)编制基础 SI LQ
book of account 账目，账簿 <FWF<r3F
borrowing 借款，贷款，借债 pcT:]d[1)
branch 分支，分支机构，分店 LM7$}#$R
brought forward (账户余额等的)承上年，承上期，承上页 l~6?kFy9h
budget 预算 Eo#u#IY
building 建筑物；大楼 4W3\P9p=
business conditions 业务情况，经营情况 s<oNE)xe
business licence (企业等的)营业执照 7PANtCFb&
business relation 业务关系 mf}O-Igte
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