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 MekT?KPQ{L
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审计词汇英汉对照 $i ,6B9
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ability to continue as a going concern 持续经营能力 o,?!"*EP
acceptability 可接受性，可接受程度 K-2.E
acceptable level of detection risk 检查风险的可接受水平 p!HPp Ef+#
acceptance of engagement 接受委托 0V<Aub[${
accepting the engagement for the first time 首次接受委托 gHQPhe#n
access to asset 对资产的接触 "
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according to 根据，依据，依照 "bD+/\ z
account balance 账户余额 "% {,T
account for 对……进行会计处理，核算；解释 [kPD`be2#
accounting 会计，会计学 |7svA<<[
accounting advisory serve 会计咨询服务 >EBZ$ X
accounting firm 会计师事务所 Q=d.y&4%
accounting information 会计信息，会计资料 X}zX`]:I'
accounting period 会计期间 a$ C2}
accounting policies 会计政策 Ef2Y l
accounting professional bodies 会计职业组织，会计职业团体 = E&b=
accounting records 会计记录 F;IP3tD
accounting responsibility 会计责任 44\! PYf7
accounting service 会计服务 FWuw/b$
accounting standards 会计准则 7V~
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Accounting Standards for Business Enterprises 企业会计准则 P7's8KOoS
accounting system 会计系统 &}vR(y*#c
accounting treatment 会计处理 tl DY k
accuracy 准确性，精确性 Of-
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additional audit procedures 追加审计程序 c*N50%=4
addressee 收件人，收信人 S-isL4D.Z
Administration of State-owned Assets (the～) 国有资产管理局 9.xvV|Sp
administrative laws and regulations 行政法规 +J"' 'cZ
adverse impact 不利影响，负面影响 MVeF e\r
adverse opinion 反对意见 ki\B!<uv
advisory group 咨询组，顾问组 D,c!#(v cK
agency fee 代理费，代理费用 9 0X?1
aggregate 总计，合计为…… j*tk(o}qG
alternation of document and record 变造文件和记录 t(} /g
alternative audit procedures 替代审计程序，备选审计程序 k) "ao2iXL
amend 修改，修订 y&1%1 #8 F
amortisation 摊销 7e1
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analytical capacity 分析能力 #X#8ynt
analytical procedures 分析性程序 2$M,*Dnr
annual financial statements 年度会计报表，年度财务报表 /r2 76 Q
appendix 附录，附表 wz|DT3"Xs
applicable 适用的 C`dkD0 _
applicable laws and regulations 适用的法规 F;#zN
application systems 应用系统 e,EK,,iY5
apply consistently 一贯地执行，一贯地实施 \,2gTi,=
appropriate 适当的，合适的； q^5yk=2fq
征用，挪用 G@9u:\[l
appropriate authorization 适当的授权 XcOA)'Py
appropriateness of audit evidence 审计证据的适当性 BYS lKTh
approval 批准，核准 x5oOF7#5
assertion (会计报表上的)认定；确认 s8^~NX(xdy
assessed level of control risk 对控制风险的评估，控制风险的评估水平 I6+2>CUGo
asset 资产，财产 q %>7L<r
asset restructuring 资产重组 auRY|j
assignment of duties 职责的划分
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assistant 助理，助理人员 Z(p*Z,?u
associated company 联属公司，联营公司 cA<<& C
association 联合，结合；协会，社团 rOW; yJ[
assumption 假设，假定 {J2#eiF
at a given date 在某一特定时日 {&-#s#&
attestation 鉴证，公证 0 E-pA3M6
attestation service 鉴证服务 S.: 7k9
audit adjustment 审计调整 zDB" r
audit areas 审计领域 (VyA6a8
audit conclusion 审计结论 T tPr)F|
audit effectiveness 审计效果 A#(`9
audit efficiency 审计效率 '@bJlJB9>
audit engagement letter 审计业务约定书 dByjcTPA
audit evidence 审计证据 5X0QxnnV
audit fee 审计费 -j&Vtr
audit files 审计档案 qbb6,DL7J
audit findings 审计中发现的事项 B52yaG8C
audit implementation stage 审计实施阶段 :N2E}hxk
audit mark 审计标识 ><=rIhG%H@
audit materiality 审计重要性 {(}yG_Q]!
audit method 审计方法 C`NmZwL
audit objective 审计目标，审计目的 it)ZP H
audit of financial statements 会计报表审计，财务报表审计 :k~dj C
audit opinion 审计意见 ox[ .)v
audit period 被审计期间，被审计年度 @ .gP JMA
audit plan 审计计划 4d`+CD C
audit planning 编制审计计划，制定审计计划，审计计划 ePEe?o4;
audit planning stage 审计计划阶段 GF'f[F6oI
audit procedure 审计程序 %G[/H.7s -
audit programme 审计程序表，具体审计计划 ;'}'5nO=$
audit report 审计报告 +R
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 M\9F:.t=
audit report with a qualified opinion 有保留意见的审计报告 ?ok)>P
audit report with an adverse opinion 否定意见的审计报告 O#EqG.L5
audit report with dual dates 双重日期审计报告 J=iRul^S
audit reporting stage 审计报告阶段 Ux}W&K/? '
audit responsibility 审计责任 j0x5@1`6G
audit results 审计结果 1[-vD
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audit risk 审计风险 u] E.iX
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audit sampling 审计抽样 pDn&V
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audit sampling techniques 审计抽样方法，审计抽样技术 <
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audit strategies 审计策略 z]=8eV\
audit summary 审计总结，审计小结
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audit team 审计小组 IP ,.+:i
audit test 审计测试 OxQYNi2
audit trail 审计轨迹 6{=_718l`
audit work 审计工作 ;7Okyj6EP
audit working paper 审计工作底稿 <bUXC@3W
audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 9i=B
auditing standards 审计准则 HCj> ,^<h
audit-oriented working paper (审计)业务类工作底稿 ?#BV+#(
authorisation 授权 sn"fK=,#g
authorisation of transaction 交易的授权 NYB "jKMk
availability 可获得性 :,
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balance 余额；差额；平衡 -Sz_mr
balance sheet 资产负债表 gn)R^
bank 银行 pOA !#Aj)
bank account 银行账户，银行户头 T SjI z5
bank statement 银行对账单 9I .^LZ"
barter transaction 易货交易，以物换物交易 ag 8`O&+
basis of audit 审计依据 9S>g6}[E#0
basis of preparation (会计报表的)编制基础 Ur!~<4GO
book of account 账目，账簿 ]Blf9h7
borrowing 借款，贷款，借债 Y Qd:M%$
branch 分支，分支机构，分店 W5SN I>|E
brought forward (账户余额等的)承上年，承上期，承上页 bd== +
budget 预算 {^m Kvc
building 建筑物；大楼 ?djQZ *
business conditions 业务情况，经营情况 y=Q!-~5|fF
business licence (企业等的)营业执照 x2W#ROfg
business relation 业务关系 (3;@^S4&w
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