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 [M?}uK ^
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审计词汇英汉对照 ,c$,!. r
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ability to continue as a going concern 持续经营能力 ZjT, pOSyb
acceptability 可接受性，可接受程度 OHv[#xGuV?
acceptable level of detection risk 检查风险的可接受水平 `{4i)n%e&
acceptance of engagement 接受委托 "B8Q:
accepting the engagement for the first time 首次接受委托 s|@6S8E
access to asset 对资产的接触 )W|w C #
according to 根据，依据，依照 *RT>`,t/
account balance 账户余额 y@]_ +2Vo
account for 对……进行会计处理，核算；解释 du+y5dw
accounting 会计，会计学 T _M!<J
accounting advisory serve 会计咨询服务 2C2fGY
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accounting firm 会计师事务所 w|3z;-#Q;
accounting information 会计信息，会计资料 ]5BX :%
accounting period 会计期间 }{M#EP8q+
accounting policies 会计政策 so^lb?g
accounting professional bodies 会计职业组织，会计职业团体 ,?PTcQF
accounting records 会计记录 eeIhed 9
accounting responsibility 会计责任 V z BqjE_
accounting service 会计服务 A+HF@Uw}^
accounting standards 会计准则 85lCj-cs
Accounting Standards for Business Enterprises 企业会计准则 Z /Eb:
accounting system 会计系统 ;sfb 4x4
accounting treatment 会计处理 !P ~_Dl2d
accuracy 准确性，精确性 PEc,l>u9
additional audit procedures 追加审计程序 m[ i+knYX
addressee 收件人，收信人 ~0?mBy!-O
Administration of State-owned Assets (the～) 国有资产管理局 ot @|!V
administrative laws and regulations 行政法规 0WT {,/>
adverse impact 不利影响，负面影响 MRQ.`IoS
adverse opinion 反对意见 n-5W*z k1
advisory group 咨询组，顾问组 e }mD
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agency fee 代理费，代理费用 )_a~}
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aggregate 总计，合计为……
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alternation of document and record 变造文件和记录 )S`jFQ1
alternative audit procedures 替代审计程序，备选审计程序 v. %R}Pa
amend 修改，修订 '"y|p+=j :
amortisation 摊销 $ m7?3/YG
analytical capacity 分析能力 )64@2 ~4y
analytical procedures 分析性程序 5>VY LI
annual financial statements 年度会计报表，年度财务报表 ]FD'5p{
appendix 附录，附表 vQ<90Z xqB
applicable 适用的 ~+bv6qxg]\
applicable laws and regulations 适用的法规 #
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application systems 应用系统 Z -,J) gW
apply consistently 一贯地执行，一贯地实施 VQY&g;[d
appropriate 适当的，合适的； Q=BZ N]g2
征用，挪用 |4
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appropriate authorization 适当的授权 qe #P?[
appropriateness of audit evidence 审计证据的适当性 g wz7krUTe
approval 批准，核准 $\b$}wy*
assertion (会计报表上的)认定；确认 kR]!Vr*yh
assessed level of control risk 对控制风险的评估，控制风险的评估水平 dX\.t <
asset 资产，财产 w0|gG+x jS
asset restructuring 资产重组 GGe,fb<k
assignment of duties 职责的划分 Mb"J@5P[4
assistant 助理，助理人员 6}75iIKi
associated company 联属公司，联营公司 iY`%SmB
association 联合，结合；协会，社团 )v]/B+
assumption 假设，假定 c;{Q,"9U
at a given date 在某一特定时日 R E}?5XHb
attestation 鉴证，公证 \Z^TXyu
attestation service 鉴证服务 u583_k%
audit adjustment 审计调整 6``'
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audit areas 审计领域 :}r.
audit conclusion 审计结论 Z?pnj8h
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audit effectiveness 审计效果 7~&/_
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audit efficiency 审计效率 Wqc)Fv70m
audit engagement letter 审计业务约定书 D6CS8
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audit evidence 审计证据 cHcmgW\4
audit fee 审计费 1mfs 4
audit files 审计档案 ?gJOgsHJP
audit findings 审计中发现的事项 j>]nK~[ka
audit implementation stage 审计实施阶段 ]V-W~ r=
audit mark 审计标识 p`nPhk,:b
audit materiality 审计重要性 S5KEXnjm
audit method 审计方法 L,SGT8lL
audit objective 审计目标，审计目的 jAy^J(+
audit of financial statements 会计报表审计，财务报表审计 ?6(I V ]
audit opinion 审计意见 \
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audit period 被审计期间，被审计年度 )foq),2
audit plan 审计计划 i O/K nH
audit planning 编制审计计划，制定审计计划，审计计划 WJNl 5^
audit planning stage 审计计划阶段 DVah
audit procedure 审计程序 W3D c r@Dy
audit programme 审计程序表，具体审计计划 4
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audit report 审计报告 b3S .-W{p.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 U7doU' V/
audit report with a qualified opinion 有保留意见的审计报告 b8$gx:aJ>$
audit report with an adverse opinion 否定意见的审计报告 #?*WPq
audit report with dual dates 双重日期审计报告 vohoLeJTj
audit reporting stage 审计报告阶段 &j?#3Qt'_
audit responsibility 审计责任 af#pR&4}
audit results 审计结果
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audit risk 审计风险 sm
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audit sampling 审计抽样 !FA# K8
audit sampling techniques 审计抽样方法，审计抽样技术 ( Fynok
audit strategies 审计策略 fGw^:,B
audit summary 审计总结，审计小结 Ct2j ZqCDo
audit team 审计小组 zUkN 0
audit test 审计测试 j=*l$ RG
audit trail 审计轨迹 T21ky>8E
audit work 审计工作 HS{(v;
audit working paper 审计工作底稿 !O.[PH(,*
audited financial statement 审计会计报表，已审计财务报表 nl(WJKq'
Auditing Guidelines (the～) 审计规范指南 }"|"Q7H
auditing standards 审计准则 N2oRJ,:B
audit-oriented working paper (审计)业务类工作底稿 $ e\h}A6
authorisation 授权 ?."&MZ
authorisation of transaction 交易的授权 nB%;S
availability 可获得性 1QcT$8HA
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balance 余额；差额；平衡 OkCQ?]
balance sheet 资产负债表 c9kzOQ2n
bank 银行 >N;F8v
bank account 银行账户，银行户头 \A#1y\ok
bank statement 银行对账单 ZDD. .j
barter transaction 易货交易，以物换物交易 PqyA1
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 Xcrk;!IB?
book of account 账目，账簿 |o2sbLp
borrowing 借款，贷款，借债 !L;\ cl
branch 分支，分支机构，分店 b
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brought forward (账户余额等的)承上年，承上期，承上页 Xg=x7\V
budget 预算 6`0m
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building 建筑物；大楼 Nru7(ag1~
business conditions 业务情况，经营情况
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business licence (企业等的)营业执照 JCPUM *g8
business relation 业务关系 %&->%U| '
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