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 Q+e|;Mj
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审计词汇英汉对照 .PyPU]w
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ability to continue as a going concern 持续经营能力 'J+dTs ;0
acceptability 可接受性，可接受程度 s7RAui
acceptable level of detection risk 检查风险的可接受水平 Xo[={2 _
acceptance of engagement 接受委托 5mNd5 IM
accepting the engagement for the first time 首次接受委托 l 4c9.'6
access to asset 对资产的接触 zUg-M
according to 根据，依据，依照 CB(Qy9C%h[
account balance 账户余额 yLfb'Ba
account for 对……进行会计处理，核算；解释 m'h`%0Tc
accounting 会计，会计学 ~m~<xtoc
accounting advisory serve 会计咨询服务 S]^`Qy)
accounting firm 会计师事务所 %";bgU2Q
accounting information 会计信息，会计资料 0 rbMT`Hy
accounting period 会计期间 I_ "1.
accounting policies 会计政策 =n_r \z
accounting professional bodies 会计职业组织，会计职业团体 E? >
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accounting records 会计记录 uY]nqb
accounting responsibility 会计责任 w}= "}Cb
accounting service 会计服务 D$|@:
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accounting standards 会计准则 E0XfM B]+
Accounting Standards for Business Enterprises 企业会计准则 [[(29|`]
accounting system 会计系统 Bny3j~*U
accounting treatment 会计处理 *g
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accuracy 准确性，精确性 Ew>E]Ys
additional audit procedures 追加审计程序 E" p ;
addressee 收件人，收信人 OQt_nb#z`{
Administration of State-owned Assets (the～) 国有资产管理局 {j%'EJ5
administrative laws and regulations 行政法规 ?Rlo<f:Mf
adverse impact 不利影响，负面影响 2y/|/IW=
adverse opinion 反对意见 4L(/Z}(
advisory group 咨询组，顾问组 1-`Il]@?8
agency fee 代理费，代理费用 ay}} v7)GM
aggregate 总计，合计为…… dTN[E6#R
alternation of document and record 变造文件和记录 $@ t ]0
alternative audit procedures 替代审计程序，备选审计程序 }Gmwm|`*
amend 修改，修订 nM*-Dy3ou
amortisation 摊销 +C4UM9
analytical capacity 分析能力 {DzOXTI[Y
analytical procedures 分析性程序 4[=vt
annual financial statements 年度会计报表，年度财务报表 /"w%
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appendix 附录，附表 +AGI)uQQ
applicable 适用的 N#(p_7M
applicable laws and regulations 适用的法规 V^9c:!aI
application systems 应用系统 5U[m]W=B
apply consistently 一贯地执行，一贯地实施 QMUmPx&
appropriate 适当的，合适的； [
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appropriate authorization 适当的授权 #~(J
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appropriateness of audit evidence 审计证据的适当性 6_KO6O7g
approval 批准，核准 M^f +R'Q3
assertion (会计报表上的)认定；确认 ifyWhS ++
assessed level of control risk 对控制风险的评估，控制风险的评估水平 |Tn+Aq7
asset 资产，财产 !Z f<
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asset restructuring 资产重组 _ISIq3A?
assignment of duties 职责的划分 :m~R<BQ"
assistant 助理，助理人员 v<+5B5"1
associated company 联属公司，联营公司 (^x ,
association 联合，结合；协会，社团 RM/q\100
assumption 假设，假定 0)=U:y.
at a given date 在某一特定时日 @3T)J,f
attestation 鉴证，公证 b#XY.+ *0
attestation service 鉴证服务 3[*E>:)qh
audit adjustment 审计调整 vUtA@
audit areas 审计领域 h+,Eu7\88
audit conclusion 审计结论 g<ZB9;FX %
audit effectiveness 审计效果 :xd)]Ns
audit efficiency 审计效率 X8l|^ [2F
audit engagement letter 审计业务约定书 Qq,w6ekr
audit evidence 审计证据 QU&LC
audit fee 审计费 re\pE2&B
audit files 审计档案 x6
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audit findings 审计中发现的事项 ?]1_ 2\M
audit implementation stage 审计实施阶段 IdP"]Sv{<
audit mark 审计标识 FVi7gg.?
audit materiality 审计重要性
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audit method 审计方法 bq+ Q$#F2X
audit objective 审计目标，审计目的 o*\Fj}l-
audit of financial statements 会计报表审计，财务报表审计 >M `ryM2=D
audit opinion 审计意见 HN7C+e4U~
audit period 被审计期间，被审计年度 s48 { R4
audit plan 审计计划 ExJch\
audit planning 编制审计计划，制定审计计划，审计计划 jv<C#0E^
audit planning stage 审计计划阶段 rV
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audit procedure 审计程序 D\"F ?>
audit programme 审计程序表，具体审计计划 B)^uGS W
audit report 审计报告 Zt3Y<
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 [PR Qa[_
audit report with a qualified opinion 有保留意见的审计报告 PG@Uygahu
audit report with an adverse opinion 否定意见的审计报告 G]DSwtB?D
audit report with dual dates 双重日期审计报告 ONc-jU^
audit reporting stage 审计报告阶段 Aw7oyC!
audit responsibility 审计责任 s,~p }A%0
audit results 审计结果 J%|n^^ /un
audit risk 审计风险 R:[IH2F s
audit sampling 审计抽样 . |E e, Un
audit sampling techniques 审计抽样方法，审计抽样技术 ]ULE>a
audit strategies 审计策略 @'D ,T^I
audit summary 审计总结，审计小结 p|q } z /
audit team 审计小组 8Q wn
audit test 审计测试 b ~5Q|3P 9
audit trail 审计轨迹 0vi)m y;!
audit work 审计工作 W.|r=
audit working paper 审计工作底稿 xD|/9 8
audited financial statement 审计会计报表，已审计财务报表 aC2cyUuaN
Auditing Guidelines (the～) 审计规范指南 V H>?%aL
auditing standards 审计准则 X 3# AYn,
audit-oriented working paper (审计)业务类工作底稿 h#E k sX
authorisation 授权 il403Ae0
authorisation of transaction 交易的授权 pz
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availability 可获得性 :\Pk>a
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balance 余额；差额；平衡 v "Z`#Bi
balance sheet 资产负债表 v c r5
bank 银行 ud ld[f.
bank account 银行账户，银行户头 et-<ib<lY
bank statement 银行对账单 H 0 %;t
barter transaction 易货交易，以物换物交易 c;M&;'#x
basis of audit 审计依据 >U%:Nfo3
basis of preparation (会计报表的)编制基础 $VgazUH%
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book of account 账目，账簿 ,xhB
borrowing 借款，贷款，借债 6`V2-zv$
branch 分支，分支机构，分店 :)P Aj
brought forward (账户余额等的)承上年，承上期，承上页 Bkq3-rX\
budget 预算 EId_1F;V^
building 建筑物；大楼 )|Il@unp/
business conditions 业务情况，经营情况 -nsI5\]
business licence (企业等的)营业执照 P.j0 Xlof
business relation 业务关系 Q*GJ
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