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 ,_=LV
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审计词汇英汉对照 ^$RpP+d
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ability to continue as a going concern 持续经营能力 `R
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acceptability 可接受性，可接受程度 u^ x<xw6f
acceptable level of detection risk 检查风险的可接受水平 M*~X pT3
acceptance of engagement 接受委托 wOrj-Smx
accepting the engagement for the first time 首次接受委托 ~L> &p
access to asset 对资产的接触
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according to 根据，依据，依照 y
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account balance 账户余额 r'XWt]B+[
account for 对……进行会计处理，核算；解释 7ks!0``
accounting 会计，会计学 s= z$;1C
accounting advisory serve 会计咨询服务 Q^?$2ck=
accounting firm 会计师事务所 ?}u][akM
accounting information 会计信息，会计资料 GW%!?mJ
accounting period 会计期间 NvpDi &i
accounting policies 会计政策 $d&7q 5[
accounting professional bodies 会计职业组织，会计职业团体 DLe>EU;vS
accounting records 会计记录 2j1HN
accounting responsibility 会计责任 V=Bm pg
accounting service 会计服务 d/YQ6oKU
accounting standards 会计准则 e%0 IE X
Accounting Standards for Business Enterprises 企业会计准则 6QP T
accounting system 会计系统 M[_Ptqjb
accounting treatment 会计处理 y C!>7@m
accuracy 准确性，精确性 l9
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additional audit procedures 追加审计程序 ICTjUQP
addressee 收件人，收信人 ?b(DDQMf
Administration of State-owned Assets (the～) 国有资产管理局 PX?^v8wlqL
administrative laws and regulations 行政法规 xz7CnW1
adverse impact 不利影响，负面影响 bPl'?3
adverse opinion 反对意见 a@?ebCE
advisory group 咨询组，顾问组 'w|N }
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agency fee 代理费，代理费用 u}?{1B!
aggregate 总计，合计为…… R F;u1vEQ8
alternation of document and record 变造文件和记录 S@4bpnhK
alternative audit procedures 替代审计程序，备选审计程序 HEK ?z|Ne
amend 修改，修订 ;\T~Hc}&;
amortisation 摊销 ZalL}?E
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analytical capacity 分析能力 Q"o JhxS
analytical procedures 分析性程序 Kf6D$}
annual financial statements 年度会计报表，年度财务报表 V:g XP1P
appendix 附录，附表 +]Z *_?j9{
applicable 适用的 ;;EF iaA
applicable laws and regulations 适用的法规 Nk9w ;
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application systems 应用系统 1}CJ&
apply consistently 一贯地执行，一贯地实施 u:^9ZQ+
appropriate 适当的，合适的； DuC_uNJ
征用，挪用 #"o`'5
appropriate authorization 适当的授权 ` ^z
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appropriateness of audit evidence 审计证据的适当性 5ai$W`6
approval 批准，核准
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assertion (会计报表上的)认定；确认 !zfV (&
assessed level of control risk 对控制风险的评估，控制风险的评估水平 YsRq.9Mr
asset 资产，财产 )/bv@Am
asset restructuring 资产重组 `3dGn .M
assignment of duties 职责的划分 ED A6b]
assistant 助理，助理人员 .5#+)] l
associated company 联属公司，联营公司 R ~#&xfMd.
association 联合，结合；协会，社团 m2F+ 6G
assumption 假设，假定 +1Rz +
at a given date 在某一特定时日 P_
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attestation 鉴证，公证 4& B|rf
attestation service 鉴证服务 W tflw>-
audit adjustment 审计调整 {ka= {7
audit areas 审计领域 =%;TV Jk*a
audit conclusion 审计结论 + a'nP=e&
audit effectiveness 审计效果 (abtCuZ8z
audit efficiency 审计效率 74KR.ABd
audit engagement letter 审计业务约定书 s>ZlW:jY
audit evidence 审计证据 L
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audit fee 审计费 ESkhCDU
audit files 审计档案
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audit findings 审计中发现的事项 YA8ZB&]En/
audit implementation stage 审计实施阶段 #23($CSE
audit mark 审计标识 c+UZ UgP
audit materiality 审计重要性 I -V=Z:
audit method 审计方法 <\?dPRw2>
audit objective 审计目标，审计目的 H$)otDOE
audit of financial statements 会计报表审计，财务报表审计 qB3=w F I
audit opinion 审计意见 oX6( )FR
audit period 被审计期间，被审计年度 L^jhr>-";
audit plan 审计计划 5 1!#m|
audit planning 编制审计计划，制定审计计划，审计计划 eg>]{`WQ
audit planning stage 审计计划阶段 ^:o^g'Yab
audit procedure 审计程序 ujb J&p
audit programme 审计程序表，具体审计计划 >]?!9 @#IH
audit report 审计报告 u%n
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 U5H 5QW +
audit report with a qualified opinion 有保留意见的审计报告 ,<=_t{^
audit report with an adverse opinion 否定意见的审计报告 _z& H O
audit report with dual dates 双重日期审计报告 >F;yfv;
audit reporting stage 审计报告阶段 /SJI ~f+$
audit responsibility 审计责任 3>k?-%"
audit results 审计结果 ~G 8haN4
audit risk 审计风险 X%Ta?(9|.^
audit sampling 审计抽样 Q y| 6A@
audit sampling techniques 审计抽样方法，审计抽样技术 ?xz Dz
audit strategies 审计策略 4tFn Z2x
audit summary 审计总结，审计小结 EZ)GW%Bm2
audit team 审计小组 8,?*e YNjb
audit test 审计测试 VJ|8 0?4h
audit trail 审计轨迹 QZ_8r# 2x
audit work 审计工作 h2o u ]
audit working paper 审计工作底稿 E>`gj~
audited financial statement 审计会计报表，已审计财务报表 604^~6
Auditing Guidelines (the～) 审计规范指南 4Pr@<S"U
auditing standards 审计准则 DV jsz
audit-oriented working paper (审计)业务类工作底稿 LKu
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authorisation 授权 Y
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authorisation of transaction 交易的授权 9I*`~il>{
availability 可获得性 C:
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balance 余额；差额；平衡 H @ .1cO
balance sheet 资产负债表 3Cl&1K #5
bank 银行 O ftjm
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bank account 银行账户，银行户头 < ~35tOpv
bank statement 银行对账单 ,HfdiGs}j
barter transaction 易货交易，以物换物交易 hquN+eIDH
basis of audit 审计依据 7N[Cs$_]
basis of preparation (会计报表的)编制基础 ,L^ag&!4
book of account 账目，账簿 q%8Ck)xz
borrowing 借款，贷款，借债 >&uR=Yd
branch 分支，分支机构，分店 >d5 L4&r
brought forward (账户余额等的)承上年，承上期，承上页 Mg=R**s1x%
budget 预算 -bQi4
building 建筑物；大楼 uZ(,7 >0
business conditions 业务情况，经营情况 rb<9/z5-
business licence (企业等的)营业执照 qre(3,VE5
business relation 业务关系
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