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 K3On8
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审计词汇英汉对照 UqE peLK
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ability to continue as a going concern 持续经营能力 AV:P/M^B
acceptability 可接受性，可接受程度 )[d> ?%vfd
acceptable level of detection risk 检查风险的可接受水平 %YbcI|i]<0
acceptance of engagement 接受委托 {
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accepting the engagement for the first time 首次接受委托 [mJmT->
access to asset 对资产的接触 f %JC;Y
according to 根据，依据，依照 yo@S.7[/
account balance 账户余额 Ihn+_H u
account for 对……进行会计处理，核算；解释 %
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accounting 会计，会计学 w!N?:}P<N
accounting advisory serve 会计咨询服务 ? OFl9%\ V
accounting firm 会计师事务所 E3==gYCe*
accounting information 会计信息，会计资料 j!;y ! g
accounting period 会计期间 %
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accounting policies 会计政策 xQK;3b
accounting professional bodies 会计职业组织，会计职业团体 G.[,P~yy.
accounting records 会计记录 b w2KD7
accounting responsibility 会计责任 Fy 8$'o c
accounting service 会计服务 Q>[Xm)jr:
accounting standards 会计准则 4<{]_S6"0y
Accounting Standards for Business Enterprises 企业会计准则 :\<D q 71
accounting system 会计系统
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accounting treatment 会计处理 %=GF
accuracy 准确性，精确性 fu]mxGPc
additional audit procedures 追加审计程序 jJO s`'~Q\
addressee 收件人，收信人 cN(Toj
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Administration of State-owned Assets (the～) 国有资产管理局 >*FH JCe
administrative laws and regulations 行政法规 s%c>Ge
adverse impact 不利影响，负面影响 Sh+$w=vC
adverse opinion 反对意见 Y!C8@B$MR3
advisory group 咨询组，顾问组 O<EFm}Ae
agency fee 代理费，代理费用 K,' v{wSr
aggregate 总计，合计为…… (S
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alternation of document and record 变造文件和记录 |>U :Pb(
alternative audit procedures 替代审计程序，备选审计程序 y
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amend 修改，修订 /suW{8A(E
amortisation 摊销 6+s 10?
analytical capacity 分析能力 Vv Se`E*
analytical procedures 分析性程序 U:1 cbD7|3
annual financial statements 年度会计报表，年度财务报表 *~>} *
appendix 附录，附表 vz1yH%~E
applicable 适用的 CfMC c:8mL
applicable laws and regulations 适用的法规 ~aZy52H_#.
application systems 应用系统 vdt ":
apply consistently 一贯地执行，一贯地实施 _b)=ERBbCo
appropriate 适当的，合适的； pd Fa]
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appropriate authorization 适当的授权 do$+ Eh
appropriateness of audit evidence 审计证据的适当性 _9<nM48+t
approval 批准，核准 & u Mx*TTY
assertion (会计报表上的)认定；确认 yJRqX]MLA
assessed level of control risk 对控制风险的评估，控制风险的评估水平 6";ew:Ih^
asset 资产，财产 *\ !>2
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asset restructuring 资产重组 `E J.L6j$'
assignment of duties 职责的划分 U-mZO7y!
assistant 助理，助理人员 7kDqgod^A
associated company 联属公司，联营公司 7XU$O$C
association 联合，结合；协会，社团 Am @o}EC
assumption 假设，假定 XGCjB{IV
at a given date 在某一特定时日 $]`rWSYtv`
attestation 鉴证，公证 a F!Im}
attestation service 鉴证服务 &Fg|52
audit adjustment 审计调整 wdo(K.m
audit areas 审计领域 fb*h.6^y9
audit conclusion 审计结论
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audit effectiveness 审计效果 Q dPqcw4+X
audit efficiency 审计效率 L%Mj{fJ>Wm
audit engagement letter 审计业务约定书 ;b6h/*
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audit evidence 审计证据 !+(c/ gwBh
audit fee 审计费 d"0=.sA
audit files 审计档案 m*f"Y"B.1I
audit findings 审计中发现的事项 T? +%3z}8
audit implementation stage 审计实施阶段 D<wz%*
audit mark 审计标识 @
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audit materiality 审计重要性 s,;7m
audit method 审计方法 lh`ZEvt
audit objective 审计目标，审计目的 qe<xH#6
audit of financial statements 会计报表审计，财务报表审计 AdgZau[Y6
audit opinion 审计意见 W Z6'"Cz`
audit period 被审计期间，被审计年度 5>! I6[{
audit plan 审计计划 dzRnI*
audit planning 编制审计计划，制定审计计划，审计计划 "969F(S$
audit planning stage 审计计划阶段 bHK[Z5
audit procedure 审计程序 h2P&<gg qX
audit programme 审计程序表，具体审计计划 P| tNmv[;
audit report 审计报告 LF X[v
audit report with a disclaimer of opinion 拒绝表示意见审计报告 HrS- o=
audit report with a qualified opinion 有保留意见的审计报告 "%rzL.</
audit report with an adverse opinion 否定意见的审计报告 pJo#7rxd6
audit report with dual dates 双重日期审计报告 S[ 5OTwa8L
audit reporting stage 审计报告阶段 EL^j}P
audit responsibility 审计责任
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audit results 审计结果 044Q>Qz,
audit risk 审计风险 E|"QYsi.Ck
audit sampling 审计抽样 -_^#7]
audit sampling techniques 审计抽样方法，审计抽样技术 49tJ+J- N
audit strategies 审计策略 ql I1<Jx
audit summary 审计总结，审计小结 9WT{~PGj
audit team 审计小组 i it 5IV
audit test 审计测试 XYze*8xUb
audit trail 审计轨迹 cXIuGvE&=
audit work 审计工作 U&o ~U] rm
audit working paper 审计工作底稿 kIJ =]wU|v
audited financial statement 审计会计报表，已审计财务报表 <~hx ~"c
Auditing Guidelines (the～) 审计规范指南 Mt*eC)~ Yx
auditing standards 审计准则 x }.&?m
audit-oriented working paper (审计)业务类工作底稿 *]>~lO1
authorisation 授权 4&<zkAMR
authorisation of transaction 交易的授权 M Ui#3o\f
availability 可获得性 Sd *7jW?
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balance 余额；差额；平衡 tpQ 8
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balance sheet 资产负债表 ^0(` :*
bank 银行 ?8ady%
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bank account 银行账户，银行户头 )&[Z w{6P
bank statement 银行对账单 +HF*X~},i
barter transaction 易货交易，以物换物交易 $AF,4Ir-b+
basis of audit 审计依据 T~naA P
basis of preparation (会计报表的)编制基础 H)pB{W/
book of account 账目，账簿 ~)#xOE}
borrowing 借款，贷款，借债 F$HL \y
branch 分支，分支机构，分店 g+QNI M>
brought forward (账户余额等的)承上年，承上期，承上页 SD .c 9
budget 预算 ge[&og/$
building 建筑物；大楼 B&sa|'0U
business conditions 业务情况，经营情况 D6:"k
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business licence (企业等的)营业执照 qz
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business relation 业务关系 oR}'I
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