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 N%hV +># Z
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审计词汇英汉对照 `OL@@`'^{S
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ability to continue as a going concern 持续经营能力 iYqZBLf{S
acceptability 可接受性，可接受程度 I~'%
acceptable level of detection risk 检查风险的可接受水平 7,MDFO{n
acceptance of engagement 接受委托 W chu-]
accepting the engagement for the first time 首次接受委托 #Jm
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access to asset 对资产的接触 _2eRH@ T
according to 根据，依据，依照 fgiOYvIS2m
account balance 账户余额 Z*+0gJ <Y
account for 对……进行会计处理，核算；解释 !Ez5@
accounting 会计，会计学 |[)k5nUQ|
accounting advisory serve 会计咨询服务 WR&>AOWAD
accounting firm 会计师事务所 4pvT?s>68
accounting information 会计信息，会计资料 y9K U& L2
accounting period 会计期间 :~I^ni
accounting policies 会计政策 HHT_ }_?
accounting professional bodies 会计职业组织，会计职业团体 @/MI
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accounting records 会计记录 Lro[ |A
accounting responsibility 会计责任 ))/NGa
accounting service 会计服务 ',7LVT7
accounting standards 会计准则 #ujry. m
Accounting Standards for Business Enterprises 企业会计准则 iKJ-$ x_5
accounting system 会计系统 6x'F0{U
accounting treatment 会计处理
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accuracy 准确性，精确性 "!V-@F$@N
additional audit procedures 追加审计程序 Jy#c 6
addressee 收件人，收信人 \k DQ[4mGq
Administration of State-owned Assets (the～) 国有资产管理局 <EhOIN7@*D
administrative laws and regulations 行政法规 -YDA,.Ic?
adverse impact 不利影响，负面影响 wbIgZ]o!/;
adverse opinion 反对意见
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advisory group 咨询组，顾问组 oO0dN1/
agency fee 代理费，代理费用 Wq5 }SM
aggregate 总计，合计为…… xRX2u_f$<
alternation of document and record 变造文件和记录 ?z
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alternative audit procedures 替代审计程序，备选审计程序 ?/M :
amend 修改，修订 Y FJw<5&
amortisation 摊销 C+0MzfLgf
analytical capacity 分析能力 l}bAwJ?
analytical procedures 分析性程序 HT`k-}ho,
annual financial statements 年度会计报表，年度财务报表 ; _ziRy
appendix 附录，附表 h23 "<
applicable 适用的 8a,uM :
applicable laws and regulations 适用的法规 j8cIpbp8x
application systems 应用系统 syJLcK+e
apply consistently 一贯地执行，一贯地实施 lm;Dy*|<
appropriate 适当的，合适的； &RJ*DAmL
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appropriate authorization 适当的授权 5 NR@<FE
appropriateness of audit evidence 审计证据的适当性 ag_ *Z\
approval 批准，核准 l&/V4V-
assertion (会计报表上的)认定；确认
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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 5@lVuMIYT
asset 资产，财产 w)rd--9f
asset restructuring 资产重组 =bBV
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assignment of duties 职责的划分 Dru iiA
assistant 助理，助理人员 afw`Heaa2(
associated company 联属公司，联营公司 _o52#Q4
association 联合，结合；协会，社团 `hl8j\HV<}
assumption 假设，假定 _xe fFy
at a given date 在某一特定时日 %`_Rl>@K=
attestation 鉴证，公证 ,qT^e8E+
attestation service 鉴证服务 W? F Q
audit adjustment 审计调整 ( < e q[(
audit areas 审计领域 E/3i _R
audit conclusion 审计结论 `f[
audit effectiveness 审计效果 t] CA!i`
audit efficiency 审计效率 aw923wEi
audit engagement letter 审计业务约定书 EV'i/*v}\
audit evidence 审计证据 W ZT) LYA
audit fee 审计费 f:K> o .
audit files 审计档案 ,M.phRJ-`
audit findings 审计中发现的事项 o"V+W
audit implementation stage 审计实施阶段 Ob&m&2s,
audit mark 审计标识 O#do\:(b
audit materiality 审计重要性 :R-_EY$k6
audit method 审计方法 B? aMX,1
audit objective 审计目标，审计目的 2dyS_2u
audit of financial statements 会计报表审计，财务报表审计 T4nWK!}z
audit opinion 审计意见 k-N}tk/5
audit period 被审计期间，被审计年度 `53S[8
audit plan 审计计划 O**~ Tj
audit planning 编制审计计划，制定审计计划，审计计划 q'Nafa&a)
audit planning stage 审计计划阶段 6
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audit procedure 审计程序 r
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audit programme 审计程序表，具体审计计划 tb^/ jzC
audit report 审计报告 !(F?Np Am
audit report with a disclaimer of opinion 拒绝表示意见审计报告 .iC!Ttr
audit report with a qualified opinion 有保留意见的审计报告 Eq?U$eE
audit report with an adverse opinion 否定意见的审计报告 bZ>dr{%%e
audit report with dual dates 双重日期审计报告 A+MG?k>yg
audit reporting stage 审计报告阶段 .k-t5d
audit responsibility 审计责任 x[y}{ T
audit results 审计结果 '~9w<dSB!r
audit risk 审计风险 9/`3=r @
audit sampling 审计抽样 B k*Rz4Oa
audit sampling techniques 审计抽样方法，审计抽样技术 ;nx.:f
audit strategies 审计策略 S,s#D9NU
audit summary 审计总结，审计小结 jL7r1pu5
audit team 审计小组 = fy\W=c
audit test 审计测试 P6I<M}p
audit trail 审计轨迹 +MqJJuWB
audit work 审计工作 6)PnzeYW
audit working paper 审计工作底稿 <L('RgA@X
audited financial statement 审计会计报表，已审计财务报表 c{IL"B6>
Auditing Guidelines (the～) 审计规范指南 AHo }K\O?r
auditing standards 审计准则 >WA'/Sl<A<
audit-oriented working paper (审计)业务类工作底稿 ~>H ,~</`
authorisation 授权 m^~5Xr"
authorisation of transaction 交易的授权 Q;s {M{u
availability 可获得性 X`(fJ',
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balance 余额；差额；平衡 ifNyVE Hy
balance sheet 资产负债表 P }^Y"zF2
bank 银行 .EReYZO
bank account 银行账户，银行户头 N^M6*,F,J
bank statement 银行对账单 #+N_wIP4
barter transaction 易货交易，以物换物交易 ~ Zn|(
basis of audit 审计依据 2q(gWhcj
basis of preparation (会计报表的)编制基础 lC gzQZ
book of account 账目，账簿 %^d<go^
borrowing 借款，贷款，借债 9q+W>wt
branch 分支，分支机构，分店 ZWni5uF-c
brought forward (账户余额等的)承上年，承上期，承上页 JeN]sK)8x
budget 预算 / :^nG+
building 建筑物；大楼 a~J!G:(
business conditions 业务情况，经营情况 en/ h`h ]h
business licence (企业等的)营业执照 ?0M$p
business relation 业务关系 Lq$ig8V:O7
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