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 z wW9>Y
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审计词汇英汉对照 mUbaR
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ability to continue as a going concern 持续经营能力 5sE}B8
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acceptability 可接受性，可接受程度 /'(P{O>{j
acceptable level of detection risk 检查风险的可接受水平 M{QNpoM
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 .Yx. Lm}
access to asset 对资产的接触 RFdN13sJ v
according to 根据，依据，依照 t}
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account balance 账户余额 2srz) xEe
account for 对……进行会计处理，核算；解释 6>Y}2fT}o3
accounting 会计，会计学 :xV&%Qa1
accounting advisory serve 会计咨询服务 TxWj
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accounting firm 会计师事务所 .8m)^E T
accounting information 会计信息，会计资料 4o8!p\a
accounting period 会计期间 H
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accounting policies 会计政策 |D~MS`~qd5
accounting professional bodies 会计职业组织，会计职业团体 Mi/_hzZ\
accounting records 会计记录 2~)]E#9
accounting responsibility 会计责任 Y>+ D\|%Q
accounting service 会计服务 n_<]9
accounting standards 会计准则 ;ORy&H aKl
Accounting Standards for Business Enterprises 企业会计准则 2,\u
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accounting system 会计系统 a lR}|ez
accounting treatment 会计处理 [ ~3p+
accuracy 准确性，精确性 QWkw$mcf
additional audit procedures 追加审计程序 v\c3=DbO
addressee 收件人，收信人 A @]
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Administration of State-owned Assets (the～) 国有资产管理局 i/L1KiCLx
administrative laws and regulations 行政法规
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adverse impact 不利影响，负面影响 N?XN$hwdZ
adverse opinion 反对意见 N%a[Y
advisory group 咨询组，顾问组 }bVyv
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agency fee 代理费，代理费用 w~9gZ&hdp
aggregate 总计，合计为…… 2gGJ:, RC$
alternation of document and record 变造文件和记录 ZttL*KK
alternative audit procedures 替代审计程序，备选审计程序 UnPSJ]VW
amend 修改，修订 0) B +
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amortisation 摊销 5c#L6 dA)
analytical capacity 分析能力 zM!*r ~*k$
analytical procedures 分析性程序 0[] ;c$r<
annual financial statements 年度会计报表，年度财务报表 efh wbn
appendix 附录，附表 >C i=H(8vN
applicable 适用的 A1C@'9R*
applicable laws and regulations 适用的法规 Cw_ <t
application systems 应用系统
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apply consistently 一贯地执行，一贯地实施 ,[~EThcq
appropriate 适当的，合适的； 2{& " 3dq
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appropriate authorization 适当的授权 y8L:nnSj
appropriateness of audit evidence 审计证据的适当性 i8{jMe!Sa
approval 批准，核准 |J\/U,nh
assertion (会计报表上的)认定；确认 W+#?3s[ FV
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ^uj+d"a)
asset 资产，财产 ?`vb\K<5H;
asset restructuring 资产重组 GA|q[<U
assignment of duties 职责的划分 '>6-ie^0
assistant 助理，助理人员 IFgF5VG6g
associated company 联属公司，联营公司 6k[u0b`
association 联合，结合；协会，社团 /b
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assumption 假设，假定 bHP-Z9riv
at a given date 在某一特定时日 ?Cws25G
attestation 鉴证，公证 O []+v
attestation service 鉴证服务 OLi;/(g
audit adjustment 审计调整 Zy#r<j]T
audit areas 审计领域 QV't+)uUVo
audit conclusion 审计结论 {ys_ uS{c*
audit effectiveness 审计效果 B8PF}Mf
audit efficiency 审计效率 \yy!?Ul
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audit engagement letter 审计业务约定书 %:y-"m1\u$
audit evidence 审计证据 My
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audit fee 审计费 _CZ* z
audit files 审计档案 o _-t/
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audit findings 审计中发现的事项 <Z&gAqj 2
audit implementation stage 审计实施阶段 |\ ay^@N
audit mark 审计标识 Z(.Tl M2h
audit materiality 审计重要性 iZ:-V8{
audit method 审计方法 aql*@8
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audit objective 审计目标，审计目的 wOsr#t7
audit of financial statements 会计报表审计，财务报表审计 ^R\blJQ<^
audit opinion 审计意见 &K4o8Qz
audit period 被审计期间，被审计年度 LJ)3 !Q/:
audit plan 审计计划 -P?}
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audit planning 编制审计计划，制定审计计划，审计计划 bw4b'9cK
audit planning stage 审计计划阶段 0I
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audit procedure 审计程序 6!'yU=Z `
audit programme 审计程序表，具体审计计划 VcP#/&B|
audit report 审计报告 R0|X;3
audit report with a disclaimer of opinion 拒绝表示意见审计报告 & #|vGhA
audit report with a qualified opinion 有保留意见的审计报告 &
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audit report with an adverse opinion 否定意见的审计报告 H!A^ MI
audit report with dual dates 双重日期审计报告 H(X~ =r
audit reporting stage 审计报告阶段 ZibODs=f;
audit responsibility 审计责任 %>bwpN
audit results 审计结果 C
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audit risk 审计风险
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audit sampling 审计抽样 =SdWU}xn2
audit sampling techniques 审计抽样方法，审计抽样技术 J]N}8 0
audit strategies 审计策略 K{iYp4pU
audit summary 审计总结，审计小结 )dV.A IQ+
audit team 审计小组 #B?7{#.1
audit test 审计测试 [L275]4n!]
audit trail 审计轨迹 {tM D*?C[6
audit work 审计工作 ,^[s4
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audit working paper 审计工作底稿 @@$
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audited financial statement 审计会计报表，已审计财务报表 5x: XXj"
Auditing Guidelines (the～) 审计规范指南 nMnc&8r
auditing standards 审计准则 XkD_SaL}
audit-oriented working paper (审计)业务类工作底稿 zqeU>V~<F
authorisation 授权 25TEbp[dy
authorisation of transaction 交易的授权 F,W(H@ ~x
availability 可获得性 UWnH2
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balance 余额；差额；平衡 ff0B*0
balance sheet 资产负债表 #Z.JOwi
bank 银行 Hy6Np62
bank account 银行账户，银行户头 D9Z5g3s7R
bank statement 银行对账单 O~S}u
barter transaction 易货交易，以物换物交易 :K~7BJ(HO
basis of audit 审计依据 V+8 + 17^
basis of preparation (会计报表的)编制基础 Grqs*V &|g
book of account 账目，账簿 (UM+?]Qwy
borrowing 借款，贷款，借债 uqn Z
branch 分支，分支机构，分店 ZQ:Y5 ph
brought forward (账户余额等的)承上年，承上期，承上页 e`oc#Od&x]
budget 预算 UvI!e 4_
building 建筑物；大楼 UOu&sg*o2B
business conditions 业务情况，经营情况 Mc8^{br61
business licence (企业等的)营业执照 o#Y1Uamkf
business relation 业务关系 &qC> *X.
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