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 mX_Uhpw?t
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审计词汇英汉对照 RKJWLofX&
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ability to continue as a going concern 持续经营能力 wqoN@d
acceptability 可接受性，可接受程度 t T/*ZzMq#
acceptable level of detection risk 检查风险的可接受水平 &7kSLat+9{
acceptance of engagement 接受委托 yar IR|
accepting the engagement for the first time 首次接受委托 uKAHJ$%
access to asset 对资产的接触 xg1 r 3
according to 根据，依据，依照 J<$'^AR9"q
account balance 账户余额 "BNmpP
account for 对……进行会计处理，核算；解释 :IKp7BS
accounting 会计，会计学 q\pc2Lh?^
accounting advisory serve 会计咨询服务 :V1 ZeNw
accounting firm 会计师事务所 jnLu| W&
accounting information 会计信息，会计资料 n\)f.}YD8d
accounting period 会计期间 2iINQK$
accounting policies 会计政策 7a.#F]`
accounting professional bodies 会计职业组织，会计职业团体 +CHO0n
accounting records 会计记录 ?*5l}y=
accounting responsibility 会计责任 ez9M]! 8Lt
accounting service 会计服务 {$eZF_}Y^
accounting standards 会计准则 @5@{Es1u
Accounting Standards for Business Enterprises 企业会计准则 7Sv5fLu2
accounting system 会计系统 gR6T]v
accounting treatment 会计处理 }M l
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accuracy 准确性，精确性 g wjv&.T6^
additional audit procedures 追加审计程序 &CsBG?@Z|
addressee 收件人，收信人 X
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Administration of State-owned Assets (the～) 国有资产管理局 (Jr;:[4XC
administrative laws and regulations 行政法规 =]k_Oq- 1h
adverse impact 不利影响，负面影响 jQlK-U=oi
adverse opinion 反对意见 u= i^F|
advisory group 咨询组，顾问组 [eik<1=,~?
agency fee 代理费，代理费用 &T.P7nJ=
aggregate 总计，合计为…… }pZnWK+
alternation of document and record 变造文件和记录 rca"q[,
alternative audit procedures 替代审计程序，备选审计程序 [GT1,(}.
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amend 修改，修订 aRKG)0=
amortisation 摊销 AhZ
analytical capacity 分析能力 (Q}
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analytical procedures 分析性程序 t`3T_t Y
annual financial statements 年度会计报表，年度财务报表 s-DL=MD
appendix 附录，附表 vPq\reKe
applicable 适用的 @wZ_VE7B
applicable laws and regulations 适用的法规 <iqyDPj
application systems 应用系统 ?S7:KnU>K
apply consistently 一贯地执行，一贯地实施 x%7x^]$
appropriate 适当的，合适的； |#kf.kN
征用，挪用 ,Yt&PE
appropriate authorization 适当的授权 bg. KkJMrR
appropriateness of audit evidence 审计证据的适当性 +FK<j;}C7
approval 批准，核准 '0]_8Sy&
assertion (会计报表上的)认定；确认 7lO iFw
assessed level of control risk 对控制风险的评估，控制风险的评估水平 [uV/ Ra*g
asset 资产，财产 pjn%CR`;
asset restructuring 资产重组 Q9V4 -MC9
assignment of duties 职责的划分 6$.Xj\zl
assistant 助理，助理人员 WU@,1.F:
associated company 联属公司，联营公司 6 Izv&
association 联合，结合；协会，社团 _$lQK{@rY
assumption 假设，假定 c$z_Zi!g#
at a given date 在某一特定时日 VqU:`?#"a
attestation 鉴证，公证 gJv^v`X
attestation service 鉴证服务 "Y0[rSz,UW
audit adjustment 审计调整 FaM~ 56Pa
audit areas 审计领域 8TvPCZ$ x
audit conclusion 审计结论 $B/cj^3
audit effectiveness 审计效果 ,i. P= o
audit efficiency 审计效率 k3kqgR*
audit engagement letter 审计业务约定书 VX%\_@
audit evidence 审计证据 $ wB
audit fee 审计费 # nhAW
audit files 审计档案 V lNzm
audit findings 审计中发现的事项 [uHI
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audit implementation stage 审计实施阶段 C5
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audit mark 审计标识 %;J`dM
audit materiality 审计重要性 sva$@y7b
audit method 审计方法 s3^SjZb
audit objective 审计目标，审计目的 y70gNPuTOD
audit of financial statements 会计报表审计，财务报表审计 )Me&xQTn
audit opinion 审计意见 5xKR
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audit period 被审计期间，被审计年度 "j>0
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audit plan 审计计划 ]x\w P7x
audit planning 编制审计计划，制定审计计划，审计计划 ?g.w%Mf*
audit planning stage 审计计划阶段 5+Ut]AL5
audit procedure 审计程序 ?A>-_B
audit programme 审计程序表，具体审计计划 1vb0G ;a;|
audit report 审计报告 D1 k]
audit report with a disclaimer of opinion 拒绝表示意见审计报告 pn|{P<b \
audit report with a qualified opinion 有保留意见的审计报告 df\>-Hl
audit report with an adverse opinion 否定意见的审计报告 uuB\~ #?T
audit report with dual dates 双重日期审计报告 Z;:-8 HPDY
audit reporting stage 审计报告阶段 h]$zub
audit responsibility 审计责任 G_]mNh
audit results 审计结果 ma~`&\xE
audit risk 审计风险 KS_d5NvYl
audit sampling 审计抽样 39CPFgi<l*
audit sampling techniques 审计抽样方法，审计抽样技术 z{x -Vfd
audit strategies 审计策略 >M H@FnUL
audit summary 审计总结，审计小结 "k/@tX1:
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audit team 审计小组 'r
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audit test 审计测试 \2 66N;JrN
audit trail 审计轨迹 ]CYe=m1<2Q
audit work 审计工作 @pz2}Hd |
audit working paper 审计工作底稿 v\C+G[MV 7
audited financial statement 审计会计报表，已审计财务报表 7Cjrh "al"
Auditing Guidelines (the～) 审计规范指南 UHWun I S
auditing standards 审计准则 kOO2 ?L|Z
audit-oriented working paper (审计)业务类工作底稿 gy.;
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authorisation 授权 @P?*<b{
authorisation of transaction 交易的授权 G
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availability 可获得性 Y*f<\z(4
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balance 余额；差额；平衡 x uF_^
balance sheet 资产负债表 =Ju}{ bX
bank 银行 Tj:F Qnx
bank account 银行账户，银行户头 2~ a4ib
bank statement 银行对账单 >qla,}x
barter transaction 易货交易，以物换物交易 cW\ 7yZh
basis of audit 审计依据 b3H;Ea?^^<
basis of preparation (会计报表的)编制基础 s~CA
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book of account 账目，账簿 Kt(p|
borrowing 借款，贷款，借债 s0SB!-Vjm
branch 分支，分支机构，分店
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brought forward (账户余额等的)承上年，承上期，承上页 L<n_}ucA
budget 预算 JY q} YG=%
building 建筑物；大楼 dhbJ1/z^
business conditions 业务情况，经营情况 joq
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business licence (企业等的)营业执照 y- YYDEl
business relation 业务关系 2bmppDk
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