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~*qS 4
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审计词汇英汉对照 g-
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ability to continue as a going concern 持续经营能力 eOiH7{OA,
acceptability 可接受性，可接受程度 9#9bm
acceptable level of detection risk 检查风险的可接受水平 ?g{[U0)
acceptance of engagement 接受委托 zN!yOlp5
accepting the engagement for the first time 首次接受委托 g*My1+J!
access to asset 对资产的接触 >n3GvZ5%
according to 根据，依据，依照 u &1M(~Ub=
account balance 账户余额 D.:`]W|
account for 对……进行会计处理，核算；解释 ?k4Hk$V
accounting 会计，会计学 -%Vh-;Ie(
accounting advisory serve 会计咨询服务 ' g,_ lF
accounting firm 会计师事务所 MymsDdQ]
accounting information 会计信息，会计资料 ]o]`X$n
accounting period 会计期间 $(;Ts)P
accounting policies 会计政策 5I 2 h(Td
accounting professional bodies 会计职业组织，会计职业团体 z^`4n_(Ygu
accounting records 会计记录 &WBpd}|+Y
accounting responsibility 会计责任 F?R6zvive
accounting service 会计服务 ;"0bVs`.^e
accounting standards 会计准则 M&V4 |D
Accounting Standards for Business Enterprises 企业会计准则 EBW*v '
accounting system 会计系统 d;p3cW"
accounting treatment 会计处理 Yg '(
accuracy 准确性，精确性 PvV\b<Pe+
additional audit procedures 追加审计程序 .eg'Z@
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addressee 收件人，收信人 _g/d/{-{Q
Administration of State-owned Assets (the～) 国有资产管理局 nVWU\$Ft
administrative laws and regulations 行政法规 VnSO>O
adverse impact 不利影响，负面影响 Uz,P^\8^$
adverse opinion 反对意见 Y\_mq d
advisory group 咨询组，顾问组 Xr Tc5V
agency fee 代理费，代理费用 Z0zEX?2mb
aggregate 总计，合计为…… JUA%l
alternation of document and record 变造文件和记录 #&IrCq+
alternative audit procedures 替代审计程序，备选审计程序 Cj 3Xp~
amend 修改，修订 2= ;ZJ
amortisation 摊销 EiC["M'}
analytical capacity 分析能力 nbP}a?XC
analytical procedures 分析性程序 !p+rU?
annual financial statements 年度会计报表，年度财务报表 OfB Wf
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appendix 附录，附表 .Qn
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applicable 适用的 X%-h Tl
applicable laws and regulations 适用的法规 ag:<%\2c
application systems 应用系统 :RB7#v={
apply consistently 一贯地执行，一贯地实施 4`#%<G
appropriate 适当的，合适的； 2i!R>`
征用，挪用 c/bT5TIEWs
appropriate authorization 适当的授权 rjcH[U(
appropriateness of audit evidence 审计证据的适当性 N)E'k%?,
approval 批准，核准 }])j>E
assertion (会计报表上的)认定；确认 "7+^ ` ?
assessed level of control risk 对控制风险的评估，控制风险的评估水平 YK8l#8K
asset 资产，财产 M^ WoV
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asset restructuring 资产重组 ` k
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assignment of duties 职责的划分 OI)k0t^;D
assistant 助理，助理人员
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associated company 联属公司，联营公司 h6LjReNo
association 联合，结合；协会，社团 : c iwh
assumption 假设，假定 wd |^m%
at a given date 在某一特定时日 2ALYfZ|d
attestation 鉴证，公证 EMH-[EBx
attestation service 鉴证服务 N|>MqH,Bt
audit adjustment 审计调整 ,:}VbQ:3I
audit areas 审计领域 79)iv+nf\l
audit conclusion 审计结论 lxXF8c> U
audit effectiveness 审计效果 8sDw:wTC
audit efficiency 审计效率 kH0kf-4\
audit engagement letter 审计业务约定书 /P3Pv"r|8]
audit evidence 审计证据 b9.7j!W
audit fee 审计费 GPs4:CIgG
audit files 审计档案 T` v
audit findings 审计中发现的事项 *yI( (G/
audit implementation stage 审计实施阶段 fF/;BSq'
audit mark 审计标识 Qx Em uiN
audit materiality 审计重要性 2- g 5Gb2|
audit method 审计方法 !JDyv\i}
audit objective 审计目标，审计目的 0""%@X]m
audit of financial statements 会计报表审计，财务报表审计 w{;bvq%lY
audit opinion 审计意见 P& o+ut:
audit period 被审计期间，被审计年度 dXt@x8E
audit plan 审计计划 \@Z D.d#
audit planning 编制审计计划，制定审计计划，审计计划 ,0Udz0
audit planning stage 审计计划阶段 u?g;f h6
audit procedure 审计程序 M#],#o*G
audit programme 审计程序表，具体审计计划 kbz+6 LcV
audit report 审计报告 `o+J/nc
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \"K:<+RH
audit report with a qualified opinion 有保留意见的审计报告 v%c--cO(S4
audit report with an adverse opinion 否定意见的审计报告 W7V#G(cpU
audit report with dual dates 双重日期审计报告 R^ I4_ZA
audit reporting stage 审计报告阶段 P)=$0kR3
audit responsibility 审计责任 SV2\vby}C
audit results 审计结果 5iItgVTW
audit risk 审计风险 g fv?#mp
audit sampling 审计抽样 ^?0WE
audit sampling techniques 审计抽样方法，审计抽样技术 [9CBTS r
audit strategies 审计策略 Y5IQh V.
audit summary 审计总结，审计小结 a! x?Apww
audit team 审计小组 7&|&y
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audit test 审计测试 c&L|e$C]
audit trail 审计轨迹 Z
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audit work 审计工作 x2]chN
audit working paper 审计工作底稿 ` NvJ
audited financial statement 审计会计报表，已审计财务报表 <e8
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Auditing Guidelines (the～) 审计规范指南 |2X+( F Ed
auditing standards 审计准则 PTA_erU
audit-oriented working paper (审计)业务类工作底稿 #)%dG3)e
authorisation 授权 NydoX9
authorisation of transaction 交易的授权 <^A1.o< GN
availability 可获得性 /Q9iO&Vu
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balance 余额；差额；平衡 lS`VJA6l.
balance sheet 资产负债表 nfr..4,:
bank 银行 YQfQ[{kp
bank account 银行账户，银行户头 Fmrl*tr
bank statement 银行对账单 $xj>
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barter transaction 易货交易，以物换物交易 A}03s6^i;
basis of audit 审计依据 SC0_ h(zb,
basis of preparation (会计报表的)编制基础 z
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book of account 账目，账簿 { r8H5X
borrowing 借款，贷款，借债 a*@4W3;7
branch 分支，分支机构，分店 8nRxx`U\q
brought forward (账户余额等的)承上年，承上期，承上页 G-T2b,J
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budget 预算 #J
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building 建筑物；大楼 v|r#
business conditions 业务情况，经营情况 N^tH&\G\m
business licence (企业等的)营业执照 !RdubM
business relation 业务关系 <Dp[F|r
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