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 " 8MF_Gu):
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审计词汇英汉对照 ~0$&3a<n1
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ability to continue as a going concern 持续经营能力 }Y\%RA
acceptability 可接受性，可接受程度 4[e X e$
acceptable level of detection risk 检查风险的可接受水平 cwg"c4V
acceptance of engagement 接受委托 %u
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accepting the engagement for the first time 首次接受委托 0,")C5j
access to asset 对资产的接触 QWYJ *
according to 根据，依据，依照 R/YqyT\SM
account balance 账户余额 .q>iX E_c
account for 对……进行会计处理，核算；解释 C'x&Py/#
accounting 会计，会计学 ga +dt
accounting advisory serve 会计咨询服务 y)@wjH{6
accounting firm 会计师事务所 ,z jv7$L
accounting information 会计信息，会计资料 #6=
accounting period 会计期间 w?[u pn:K
accounting policies 会计政策 sgFEK[w
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accounting professional bodies 会计职业组织，会计职业团体 4hj|c CrO
accounting records 会计记录 4r}51 N\
accounting responsibility 会计责任 |L ev.,,Ph
accounting service 会计服务 U xGApK=X
accounting standards 会计准则 4WB0Pt{
Accounting Standards for Business Enterprises 企业会计准则 zDG b7S{
accounting system 会计系统 2+XA X: YD
accounting treatment 会计处理 ygcm|PrS
accuracy 准确性，精确性 ]f_p 8?j"
additional audit procedures 追加审计程序 2^7`mES
addressee 收件人，收信人 @yYkti;4-
Administration of State-owned Assets (the～) 国有资产管理局 F^:3?JA _
administrative laws and regulations 行政法规 B@ EC5Ap*
adverse impact 不利影响，负面影响 Bzf^ivT3L
adverse opinion 反对意见 ^cWnF0)j.
advisory group 咨询组，顾问组 ob]w;"
agency fee 代理费，代理费用 W>r+h
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aggregate 总计，合计为…… ;$4\ e)AB
alternation of document and record 变造文件和记录 FS O).=#
alternative audit procedures 替代审计程序，备选审计程序 SXh-A1t
amend 修改，修订 =3P )q"
amortisation 摊销 TWTb?HP
analytical capacity 分析能力 [a(#1
analytical procedures 分析性程序 ~}
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annual financial statements 年度会计报表，年度财务报表 }GM'.yutX
appendix 附录，附表 ]S E
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applicable 适用的 2 %]X+` +O
applicable laws and regulations 适用的法规 KI.hy2?e
application systems 应用系统 6
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apply consistently 一贯地执行，一贯地实施 5^ Zg>I
appropriate 适当的，合适的； t uX |\X
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appropriate authorization 适当的授权 %BODkc Zh
appropriateness of audit evidence 审计证据的适当性 DlJo^|5
approval 批准，核准 :`sUt1Fw.
assertion (会计报表上的)认定；确认 Id9TG/H7
assessed level of control risk 对控制风险的评估，控制风险的评估水平 E U#^7
asset 资产，财产 %C]>9."
asset restructuring 资产重组 $~)SCbL^5
assignment of duties 职责的划分 ['D]>Ot68
assistant 助理，助理人员 l]SX@zTb
associated company 联属公司，联营公司 /-s6< e!
association 联合，结合；协会，社团 zQ PQ
assumption 假设，假定 =_^X3z0
at a given date 在某一特定时日 ar,7S&s H
attestation 鉴证，公证 X
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attestation service 鉴证服务 rm_Nn8p,
audit adjustment 审计调整 [Rb+q=z#
audit areas 审计领域 z uCSj~
audit conclusion 审计结论 = (^3}x
audit effectiveness 审计效果 9+N-eW_U
audit efficiency 审计效率 eS! /(#T
audit engagement letter 审计业务约定书 >Q*Wi
audit evidence 审计证据 F'Z,]b'st3
audit fee 审计费 d;>QhoiL
audit files 审计档案 Bw.i}3UT6
audit findings 审计中发现的事项 -\MG}5?!
audit implementation stage 审计实施阶段 ;{6~Bq9
audit mark 审计标识 *1 "+%Z^
audit materiality 审计重要性 xz]~ jL@-]
audit method 审计方法 6u%&<")4HP
audit objective 审计目标，审计目的 Y:`&=wjP~
audit of financial statements 会计报表审计，财务报表审计 /wv0i3_e
audit opinion 审计意见 XPPdwTO r
audit period 被审计期间，被审计年度 ~
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audit plan 审计计划 05R@7[GWq
audit planning 编制审计计划，制定审计计划，审计计划 pfPz8L.7
audit planning stage 审计计划阶段 gM] :M a
audit procedure 审计程序 +[ZY:ZQ
audit programme 审计程序表，具体审计计划 ry]l.@o;
audit report 审计报告 A%vbhD2;W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Ort(AfW
audit report with a qualified opinion 有保留意见的审计报告 *WZA9G#V
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audit report with an adverse opinion 否定意见的审计报告 u? EN
audit report with dual dates 双重日期审计报告 F"kAkX>3}
audit reporting stage 审计报告阶段 @6]JIJE
audit responsibility 审计责任 qgB_=Q#E
audit results 审计结果 n{jGOfc
audit risk 审计风险 /_.|E]
audit sampling 审计抽样 x1<|hTPk
audit sampling techniques 审计抽样方法，审计抽样技术 XP}<N&j
audit strategies 审计策略 +|f@^-
audit summary 审计总结，审计小结 iDD$pd,e\
audit team 审计小组 g2]Qv@nxw
audit test 审计测试 dWW.Y*339
audit trail 审计轨迹 C,zohlpC
audit work 审计工作 'fW-Y!k%
audit working paper 审计工作底稿 ;@J}}h'y
audited financial statement 审计会计报表，已审计财务报表 BLFdHB.$T
Auditing Guidelines (the～) 审计规范指南 8,|k ao:
auditing standards 审计准则 bd`P0f?
audit-oriented working paper (审计)业务类工作底稿 T4F/w|Q
authorisation 授权 {
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authorisation of transaction 交易的授权 7Yy ;
availability 可获得性 3 XKf !P
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balance 余额；差额；平衡 d5 -qZ{ W
balance sheet 资产负债表 WzWX E(
bank 银行
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bank account 银行账户，银行户头 |a@L }m
bank statement 银行对账单 ,u m|
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barter transaction 易货交易，以物换物交易 )}v l\7=
basis of audit 审计依据 1x^GWtRp
basis of preparation (会计报表的)编制基础 !m$jk2<
book of account 账目，账簿 `u\n0=go
borrowing 借款，贷款，借债 :KO2| v\
branch 分支，分支机构，分店 f
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brought forward (账户余额等的)承上年，承上期，承上页 6B
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budget 预算 R-Sym8c
building 建筑物；大楼 -qoH,4w
business conditions 业务情况，经营情况 '> "
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business licence (企业等的)营业执照 s^SJ Y{
business relation 业务关系 pot~<d`:K"
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