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 Om'+]BBN
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审计词汇英汉对照 V@7 KsB
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ability to continue as a going concern 持续经营能力 <Llp\Xc Z
acceptability 可接受性，可接受程度 \T]EZ'+O
acceptable level of detection risk 检查风险的可接受水平 (>6*#9#p
acceptance of engagement 接受委托 >-_ d CNZ
accepting the engagement for the first time 首次接受委托 Rj F'x
access to asset 对资产的接触 PkE5|d*,
according to 根据，依据，依照 gj\)CBOv
account balance 账户余额 )% SkJ
account for 对……进行会计处理，核算；解释 g-`~eG28D5
accounting 会计，会计学 2)#K+O3c
accounting advisory serve 会计咨询服务 lf>*Y.!@me
accounting firm 会计师事务所 GU't%[
accounting information 会计信息，会计资料 Ft w;Yz
accounting period 会计期间 i,V ;xB2
accounting policies 会计政策 wxm:7$4C
accounting professional bodies 会计职业组织，会计职业团体 2 o a#0`{
accounting records 会计记录 Tmh(=
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accounting responsibility 会计责任 _A<u#.yd
accounting service 会计服务 a9n^WOJ6
accounting standards 会计准则 VL[R(a6c
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Accounting Standards for Business Enterprises 企业会计准则 6.5T/D*TT
accounting system 会计系统 dC=)^(
accounting treatment 会计处理 N=:5eAza
accuracy 准确性，精确性 KbL V' %D
additional audit procedures 追加审计程序 "dR |[a<#g
addressee 收件人，收信人 *Ype>x{
Administration of State-owned Assets (the～) 国有资产管理局 ]
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administrative laws and regulations 行政法规 t1VH doNN
adverse impact 不利影响，负面影响 f:g,_|JD$
adverse opinion 反对意见 22kp l)vbU
advisory group 咨询组，顾问组 {k4CEt;
agency fee 代理费，代理费用 rC:?l(8ng3
aggregate 总计，合计为…… 1 )}=bhT
alternation of document and record 变造文件和记录 7 r|(} S
alternative audit procedures 替代审计程序，备选审计程序 -(`OcGM'L
amend 修改，修订 p^(&qk?ut
amortisation 摊销 kc7lc|'z
analytical capacity 分析能力 =#mTfJ
analytical procedures 分析性程序 9Rek4<5
annual financial statements 年度会计报表，年度财务报表 $? ,a[79
appendix 附录，附表 %{3
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applicable 适用的 m h<=[J,%p
applicable laws and regulations 适用的法规 g8!wb{8?s
application systems 应用系统 tb :L\A^:
apply consistently 一贯地执行，一贯地实施 ,uzN4_7u
appropriate 适当的，合适的； )CX4kP
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appropriate authorization 适当的授权 7?B.0>$3>V
appropriateness of audit evidence 审计证据的适当性 "x@= '>:$
approval 批准，核准 \4"S7.% |
assertion (会计报表上的)认定；确认 {;2vmx9
assessed level of control risk 对控制风险的评估，控制风险的评估水平 s >0Nr
asset 资产，财产 e4~>G?rM _
asset restructuring 资产重组 Y(\T-
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assignment of duties 职责的划分 ~gz^Cdh
assistant 助理，助理人员 y 9#$O(G
associated company 联属公司，联营公司 &z"krM]G
association 联合，结合；协会，社团 ZVeaTK4_
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assumption 假设，假定 /7!""{1\\
at a given date 在某一特定时日 R3k1RE2c&g
attestation 鉴证，公证 P}.7Mehf
attestation service 鉴证服务 '0$?h9"
audit adjustment 审计调整 1 T1 30L
audit areas 审计领域 \A `hj~
audit conclusion 审计结论
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audit effectiveness 审计效果 >NB?& |
audit efficiency 审计效率 lTU$0CG
audit engagement letter 审计业务约定书 R),zl_d_
audit evidence 审计证据 =)O,`.M.Y
audit fee 审计费 1FtM>&%4
audit files 审计档案 3~e8bcb
audit findings 审计中发现的事项 UpXz&k
audit implementation stage 审计实施阶段 2oJb)CB
audit mark 审计标识 {cpEaOyOM
audit materiality 审计重要性 Jc)^49Rf
audit method 审计方法 65ly2gl
audit objective 审计目标，审计目的 ~[k%oA%W
audit of financial statements 会计报表审计，财务报表审计 gX{loG
audit opinion 审计意见 u *
audit period 被审计期间，被审计年度 :';L/x>
audit plan 审计计划 .qk]$LJF7
audit planning 编制审计计划，制定审计计划，审计计划 l"n{.aL
audit planning stage 审计计划阶段 kt4d; 4n
audit procedure 审计程序 _2b tfY1U
audit programme 审计程序表，具体审计计划 KJE[+R H+z
audit report 审计报告 ]pEV}
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 yfU<UQ!1
audit report with a qualified opinion 有保留意见的审计报告 iq
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audit report with an adverse opinion 否定意见的审计报告 %p&k5:4<"#
audit report with dual dates 双重日期审计报告 ~j#~ \Ir
audit reporting stage 审计报告阶段 6 z,& i
audit responsibility 审计责任 K/ &?VIi`z
audit results 审计结果 H A}f,),G
audit risk 审计风险 ~.%K/=wK @
audit sampling 审计抽样 *&AfR8x_z
audit sampling techniques 审计抽样方法，审计抽样技术 yl Kmj]A
audit strategies 审计策略 7VK}Dy/Vvn
audit summary 审计总结，审计小结 q
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audit team 审计小组 ^$%Z! uz
audit test 审计测试 t>B^q3\q?
audit trail 审计轨迹 8Ry74|`=R
audit work 审计工作 }FF W |f
audit working paper 审计工作底稿 5unG#szq
audited financial statement 审计会计报表，已审计财务报表 Q4t(@0e }
Auditing Guidelines (the～) 审计规范指南 ~lEVXea!
auditing standards 审计准则 S' dV>m`
audit-oriented working paper (审计)业务类工作底稿 DoC(Z)o
authorisation 授权 9;yn}\N `
authorisation of transaction 交易的授权 UN"(5a 8.
availability 可获得性 7^} Ll@
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balance 余额；差额；平衡 Gamr6 I"K
balance sheet 资产负债表 IPu A#C
bank 银行 tU"raP^ =
bank account 银行账户，银行户头 s08u @
bank statement 银行对账单 PiFD^w
barter transaction 易货交易，以物换物交易 E^w:KC2 @
basis of audit 审计依据 a:~@CUD
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basis of preparation (会计报表的)编制基础 Y+/JsOD
book of account 账目，账簿 `ovtHl3Q
borrowing 借款，贷款，借债 M>jtF P <S
branch 分支，分支机构，分店 W"L&fV+3
brought forward (账户余额等的)承上年，承上期，承上页 :hG
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budget 预算 > Oh?%%6
building 建筑物；大楼 O7 ']
business conditions 业务情况，经营情况 [6jbgW~E
business licence (企业等的)营业执照 d@mo!zu
business relation 业务关系 7z_;t9Y
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