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 T(
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审计词汇英汉对照 \g R%PN
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ability to continue as a going concern 持续经营能力 uF+0nv+
acceptability 可接受性，可接受程度 o>\o=%D.a
acceptable level of detection risk 检查风险的可接受水平 OJ r~iUr
acceptance of engagement 接受委托 DB3qf>@ ?
accepting the engagement for the first time 首次接受委托 %"^8$A?>,k
access to asset 对资产的接触 `#"xgOSP>
according to 根据，依据，依照 Y`rl
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account balance 账户余额 a'(B}B=h
account for 对……进行会计处理，核算；解释 YO9;NA{sH
accounting 会计，会计学 g
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accounting advisory serve 会计咨询服务 0 +F
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accounting firm 会计师事务所 -tfUkGdx;l
accounting information 会计信息，会计资料 7=gcdfW,;x
accounting period 会计期间 9;NXzO27
accounting policies 会计政策 m UUNR,
accounting professional bodies 会计职业组织，会计职业团体 ; Vpp1mk|
accounting records 会计记录 PU8dr| !
accounting responsibility 会计责任 9e Fj+
accounting service 会计服务 <iB5&
accounting standards 会计准则
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Accounting Standards for Business Enterprises 企业会计准则 Z@} qL1
accounting system 会计系统 :
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accounting treatment 会计处理 e,
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accuracy 准确性，精确性 /xj`'8
additional audit procedures 追加审计程序 O L 9( ~p
addressee 收件人，收信人 Kc, i$FH
Administration of State-owned Assets (the～) 国有资产管理局 @qEUp7W.?
administrative laws and regulations 行政法规 .wB'" z8L
adverse impact 不利影响，负面影响 <Xw\:5
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adverse opinion 反对意见 |}b~YHTs
advisory group 咨询组，顾问组 -iL:D<!Cb_
agency fee 代理费，代理费用 GSW%~9WBa
aggregate 总计，合计为…… R3%%;` c=
alternation of document and record 变造文件和记录 E+lr{~
alternative audit procedures 替代审计程序，备选审计程序 W/g_XQ
amend 修改，修订 RL3*fRlb
amortisation 摊销 cQ
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analytical capacity 分析能力 5Dzf[V^]`
analytical procedures 分析性程序 - Nn< pq
annual financial statements 年度会计报表，年度财务报表 ~d\^ynQ
appendix 附录，附表 #nw+U+qL
applicable 适用的 mm;s f
applicable laws and regulations 适用的法规 hfw+n
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application systems 应用系统 FzNj':D
apply consistently 一贯地执行，一贯地实施 X9ZHYlr+Q
appropriate 适当的，合适的； '6;
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appropriate authorization 适当的授权 )/)[}wN;j
appropriateness of audit evidence 审计证据的适当性 -K3d u&j
approval 批准，核准 YmOj.Q&
assertion (会计报表上的)认定；确认 U $Z<lx2P
assessed level of control risk 对控制风险的评估，控制风险的评估水平 I]hjv
asset 资产，财产 .>z1BP:(
asset restructuring 资产重组 x- ]:g&5T
assignment of duties 职责的划分 ] 6M,s0
assistant 助理，助理人员 `!$6F:d_l
associated company 联属公司，联营公司 {xeJO:M3/
association 联合，结合；协会，社团 U!NuiKaQ26
assumption 假设，假定 e9HL)=YP
at a given date 在某一特定时日 NGJst_
attestation 鉴证，公证 =fJU+N+<
attestation service 鉴证服务 b $yIM
audit adjustment 审计调整 8d_J9Ho
audit areas 审计领域 r8? p6E
audit conclusion 审计结论 d%. |MAE
audit effectiveness 审计效果 T*%rhnTv0
audit efficiency 审计效率 ;|0P\ 3
audit engagement letter 审计业务约定书 tGU~G&
audit evidence 审计证据 .$7RF!p
audit fee 审计费 M[~{!0Uz
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audit files 审计档案 4wkv#vi7!-
audit findings 审计中发现的事项 dNhb v
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audit implementation stage 审计实施阶段 l i)6^f#
audit mark 审计标识 3& CV!+z
audit materiality 审计重要性 Cf9{lhE8
audit method 审计方法 v?
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audit objective 审计目标，审计目的 rZ|p{ym
audit of financial statements 会计报表审计，财务报表审计 oyr b.lu /
audit opinion 审计意见 Hqs!L`oW)
audit period 被审计期间，被审计年度 }79O[&
audit plan 审计计划 # 4./>}G
audit planning 编制审计计划，制定审计计划，审计计划 _ xTpW
audit planning stage 审计计划阶段 V js'|%P7
audit procedure 审计程序 }dpTR9j=
audit programme 审计程序表，具体审计计划 =yz"
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audit report 审计报告 AH :uG#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 "w%:5~u 9
audit report with a qualified opinion 有保留意见的审计报告 kmX
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audit report with an adverse opinion 否定意见的审计报告 [^s;Ggi9
audit report with dual dates 双重日期审计报告 !Ve0 :$
audit reporting stage 审计报告阶段 \8=)X} )
audit responsibility 审计责任 R~T}
audit results 审计结果 D
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audit risk 审计风险 bm 4RRI
audit sampling 审计抽样 #Tei0B 7
audit sampling techniques 审计抽样方法，审计抽样技术 jLM([t
audit strategies 审计策略 =\|,hg)c
audit summary 审计总结，审计小结 y: x<`E=
audit team 审计小组 /'aqQ
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audit test 审计测试
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audit trail 审计轨迹 icIn>i <m
audit work 审计工作 ,}&TZk N{-
audit working paper 审计工作底稿 9?MzIt
audited financial statement 审计会计报表，已审计财务报表 ]95VM yN
Auditing Guidelines (the～) 审计规范指南 ||>4XDV#
auditing standards 审计准则 >5#}/ G&
audit-oriented working paper (审计)业务类工作底稿 ~abyjM
authorisation 授权 2 H}y1bkW
authorisation of transaction 交易的授权 vQyY
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availability 可获得性 Qv 5 fK
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balance 余额；差额；平衡 `
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balance sheet 资产负债表 l=
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bank 银行 +^+'. xQ
bank account 银行账户，银行户头 Y|Q(JX
bank statement 银行对账单 Lv]%P.=[G
barter transaction 易货交易，以物换物交易 6ICW>#f I`
basis of audit 审计依据 QMz =e
basis of preparation (会计报表的)编制基础 n|)((W
book of account 账目，账簿
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borrowing 借款，贷款，借债 !IdVg $7
branch 分支，分支机构，分店 e
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brought forward (账户余额等的)承上年，承上期，承上页 D\&S
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budget 预算 V%s7*`U
building 建筑物；大楼 Q& xH
business conditions 业务情况，经营情况 '"E!av>
business licence (企业等的)营业执照 q
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business relation 业务关系 MGsQF #6]
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