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 # 4L[8(+V
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审计词汇英汉对照 9,sj,A1
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ability to continue as a going concern 持续经营能力 QX1QYwcm G
acceptability 可接受性，可接受程度 :GBWQXb G
acceptable level of detection risk 检查风险的可接受水平 */;[ -9
acceptance of engagement 接受委托 oJA%t-&%R
accepting the engagement for the first time 首次接受委托 )
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access to asset 对资产的接触 3Un
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according to 根据，依据，依照 M_ <O'Ii3
account balance 账户余额 .DiH)
account for 对……进行会计处理，核算；解释 e )]9u$x
accounting 会计，会计学 $vl
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accounting advisory serve 会计咨询服务 R
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accounting firm 会计师事务所 D6=Z%h\*
accounting information 会计信息，会计资料 !o1{. V9q
accounting period 会计期间 OX d617
accounting policies 会计政策 9~2}h
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accounting professional bodies 会计职业组织，会计职业团体 ~za=yZo7(
accounting records 会计记录 7=(r k
accounting responsibility 会计责任 ~8L*N>Y
accounting service 会计服务 ?-1 r$z
accounting standards 会计准则 T[]2]K[&B
Accounting Standards for Business Enterprises 企业会计准则 'Alt+O_
accounting system 会计系统 0*^ J;QGE
accounting treatment 会计处理 ?f<JwF<
accuracy 准确性，精确性 ( &HAjB
additional audit procedures 追加审计程序 Q\|72NWS
addressee 收件人，收信人 ufyqfI
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Administration of State-owned Assets (the～) 国有资产管理局 $<cio
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administrative laws and regulations 行政法规 5N<f\W,
adverse impact 不利影响，负面影响 (N{Rda* 8
adverse opinion 反对意见 ?a?i8rnWo
advisory group 咨询组，顾问组
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agency fee 代理费，代理费用
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aggregate 总计，合计为…… o=@ 0Bd8
alternation of document and record 变造文件和记录 ywWF+kR_
alternative audit procedures 替代审计程序，备选审计程序 INtt0Cm9"
amend 修改，修订 `B'*ln'r5
amortisation 摊销 c@;$6WSG^
analytical capacity 分析能力 wTb7 xBI
analytical procedures 分析性程序 Vz[E)(QX-`
annual financial statements 年度会计报表，年度财务报表 .@KpN*`KH
appendix 附录，附表 feU]a5%XZ
applicable 适用的 H<T9$7Yr%r
applicable laws and regulations 适用的法规 2NH uZ.af
application systems 应用系统 Fb#.Gg9b>
apply consistently 一贯地执行，一贯地实施 _yk}
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appropriate 适当的，合适的； E ]$Y
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征用，挪用 |<t Z|
appropriate authorization 适当的授权 l`=).k
appropriateness of audit evidence 审计证据的适当性 Au3> =x`
approval 批准，核准
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assertion (会计报表上的)认定；确认 f0H
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 jm9J-%?
asset 资产，财产 B^g+ _;
asset restructuring 资产重组 , Fo7E
assignment of duties 职责的划分 2ED^uc:
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assistant 助理，助理人员 D lz||==
associated company 联属公司，联营公司 LoZ8;VU
association 联合，结合；协会，社团 :a$ZYyD
assumption 假设，假定 b[p<kMTir
at a given date 在某一特定时日 EXn$ [K;
attestation 鉴证，公证 B~z P! ^m
attestation service 鉴证服务 6!P];3&o\A
audit adjustment 审计调整 vQf'lEFk
audit areas 审计领域 6&V4W"
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audit conclusion 审计结论 zWvG];fsN
audit effectiveness 审计效果 @gzm4
audit efficiency 审计效率 .Rl58 ]x~
audit engagement letter 审计业务约定书 KQ'fp:5|/@
audit evidence 审计证据 Y^5X >
audit fee 审计费 2_Me
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audit files 审计档案 rx`G* k{X
audit findings 审计中发现的事项 "j|}-a
audit implementation stage 审计实施阶段 5<Mht6"H
audit mark 审计标识 Cr0
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audit materiality 审计重要性 E-h`l
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audit method 审计方法 qT]Bl+h2
audit objective 审计目标，审计目的 jRIjFn|~{Y
audit of financial statements 会计报表审计，财务报表审计 8\c= Un
audit opinion 审计意见 T3
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audit period 被审计期间，被审计年度 _Y F~DU
audit plan 审计计划 47I5
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audit planning 编制审计计划，制定审计计划，审计计划 ON Qp -$
audit planning stage 审计计划阶段 V+M2Gf
audit procedure 审计程序 ?m-kpW8
audit programme 审计程序表，具体审计计划
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audit report 审计报告 !1
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 H -('!^
audit report with a qualified opinion 有保留意见的审计报告 x h[4d
audit report with an adverse opinion 否定意见的审计报告 w`XwW#!}@$
audit report with dual dates 双重日期审计报告 t6
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audit reporting stage 审计报告阶段 /Z <" 6g ?
audit responsibility 审计责任 ]PdpC"
audit results 审计结果 d Iv/.x/V
audit risk 审计风险 '>FJk`iI
audit sampling 审计抽样 :& $4&\_F
audit sampling techniques 审计抽样方法，审计抽样技术 v8g3]MVj 3
audit strategies 审计策略 I\ V33Nd
audit summary 审计总结，审计小结 rN#ydw:9
audit team 审计小组 ?#]K54?
audit test 审计测试 t!^FWr&
audit trail 审计轨迹 AfvTStwr
audit work 审计工作 N>i1TM2
audit working paper 审计工作底稿 #|^7{TN
audited financial statement 审计会计报表，已审计财务报表 bu"Jb4_a>
Auditing Guidelines (the～) 审计规范指南 01I5,Dm
auditing standards 审计准则 Db({k,P'Y
audit-oriented working paper (审计)业务类工作底稿 QC>I<j& `!
authorisation 授权 } {/4sll
authorisation of transaction 交易的授权 V M[9!:
availability 可获得性 |7WzTz
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balance 余额；差额；平衡
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balance sheet 资产负债表 }]sI?&xB
bank 银行 #f]R:Ix>
bank account 银行账户，银行户头 G 8|[.n
bank statement 银行对账单 e 1{t qNJ
barter transaction 易货交易，以物换物交易 /b@0HL?
basis of audit 审计依据 l/O G 79qq
basis of preparation (会计报表的)编制基础 %_+9y??
book of account 账目，账簿 o*/\ oVOq
borrowing 借款，贷款，借债 SqY;2:
branch 分支，分支机构，分店 W#'c6Hq2c
brought forward (账户余额等的)承上年，承上期，承上页 { np KdX
budget 预算 P,AS`=z
building 建筑物；大楼 G~)jk+Qq
business conditions 业务情况，经营情况 4s* P5w_'/
business licence (企业等的)营业执照 q ,d]i/T
business relation 业务关系 rBs7,h
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