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 ]k_@F6 A
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审计词汇英汉对照 m]+g[L?-
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ability to continue as a going concern 持续经营能力 T#Qn\ 8
acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 k ;R*mg*K
acceptance of engagement 接受委托 g9H~\w
accepting the engagement for the first time 首次接受委托 OA_:_%a(
access to asset 对资产的接触 .KGW#Qk8
according to 根据，依据，依照 @U_ w:Q<9u
account balance 账户余额 i))S%!/r~
account for 对……进行会计处理，核算；解释 ! %_Z>a
accounting 会计，会计学 +g<2t ,
accounting advisory serve 会计咨询服务 <bWhTNOb
accounting firm 会计师事务所 zJ Ojc/\
accounting information 会计信息，会计资料 0iinr:=u
accounting period 会计期间 bg*4Z?[dd
accounting policies 会计政策 :kf HILi
accounting professional bodies 会计职业组织，会计职业团体 {^1GHU
accounting records 会计记录 [2gK^o&t
accounting responsibility 会计责任 _y#t[|}w
accounting service 会计服务 /-b )`%Q|Y
accounting standards 会计准则 G \?fWqx
Accounting Standards for Business Enterprises 企业会计准则 D%N^
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accounting system 会计系统 aIpD
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accounting treatment 会计处理 |Ma"B4
accuracy 准确性，精确性 =LL5E}xP
additional audit procedures 追加审计程序 scCO iK)
addressee 收件人，收信人 Ka&[
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Administration of State-owned Assets (the～) 国有资产管理局 **d3uc4y
administrative laws and regulations 行政法规 $U<so{xn%
adverse impact 不利影响，负面影响 DKAqQ?fS
adverse opinion 反对意见 r
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advisory group 咨询组，顾问组 H2l /9+
agency fee 代理费，代理费用 -LJb
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aggregate 总计，合计为…… Ig t:M[
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alternation of document and record 变造文件和记录 V]t
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alternative audit procedures 替代审计程序，备选审计程序 N0oBtGb
amend 修改，修订 -~~"}u
amortisation 摊销 ~&4Hc%*IB
analytical capacity 分析能力 k)UF.=$d
analytical procedures 分析性程序 ^]3Y11sI
annual financial statements 年度会计报表，年度财务报表 yjaX\Wb[z[
appendix 附录，附表 6e(|t2^
applicable 适用的 !5wm9I!5^
applicable laws and regulations 适用的法规 A,{X<mLFb
application systems 应用系统 _(&^M[O
apply consistently 一贯地执行，一贯地实施 $J>GCY
appropriate 适当的，合适的； s"#JBw\7
征用，挪用 )Ge.1B$8h
appropriate authorization 适当的授权 .$y}}/{j?[
appropriateness of audit evidence 审计证据的适当性 Q<3=s6@T
approval 批准，核准 4
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assertion (会计报表上的)认定；确认 U +F?b\
assessed level of control risk 对控制风险的评估，控制风险的评估水平 $N C1>83
asset 资产，财产 rn #FmM
asset restructuring 资产重组 7"Sw) )H|
assignment of duties 职责的划分 <RS@,
assistant 助理，助理人员 vyP3]+ n
associated company 联属公司，联营公司 "rOe J~4 X
association 联合，结合；协会，社团 JziuwL5,
assumption 假设，假定 3`S|I_$(T"
at a given date 在某一特定时日 zs<W>gBq
attestation 鉴证，公证 A9'
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attestation service 鉴证服务
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audit adjustment 审计调整 I ugYlt
audit areas 审计领域 o?$kcI4
audit conclusion 审计结论 Veo:G{
audit effectiveness 审计效果 q( 4W /y
audit efficiency 审计效率 [`nY /g:
audit engagement letter 审计业务约定书 o4,fwPkB
audit evidence 审计证据 YjN2 ,Xi
audit fee 审计费 h@}K
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audit files 审计档案 j/`- x
audit findings 审计中发现的事项 kwU~kcM
audit implementation stage 审计实施阶段 v!n\A}^:
audit mark 审计标识 =QFn ab?N
audit materiality 审计重要性 P9= L?t.
audit method 审计方法 "jqC3$DKI
audit objective 审计目标，审计目的 qP{S!Z(
audit of financial statements 会计报表审计，财务报表审计 ,ef"S
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audit opinion 审计意见 2?9 FF lX
audit period 被审计期间，被审计年度 2\h}6D Gx2
audit plan 审计计划 mX3~rK>@~
audit planning 编制审计计划，制定审计计划，审计计划 =+9.X8SP
audit planning stage 审计计划阶段 \g< 9_
audit procedure 审计程序 Dnn$-W|NC
audit programme 审计程序表，具体审计计划
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audit report 审计报告 /HbxY
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~WXT0-,
audit report with a qualified opinion 有保留意见的审计报告 ngJi;9X8*t
audit report with an adverse opinion 否定意见的审计报告 "~j SG7h
audit report with dual dates 双重日期审计报告 2c`
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audit reporting stage 审计报告阶段 qI;"y G-x-
audit responsibility 审计责任 P=PcO>
audit results 审计结果 =<mpZ'9gW
audit risk 审计风险 } #}IR5`=E
audit sampling 审计抽样 T&Z%=L_Q
audit sampling techniques 审计抽样方法，审计抽样技术 B7r={P!0
audit strategies 审计策略 k~f3~- "
audit summary 审计总结，审计小结 X Ds )
audit team 审计小组 q}gj.@Q"
audit test 审计测试 y57]q#k
audit trail 审计轨迹 y3l3XLI*b
audit work 审计工作 np3 $bqm
audit working paper 审计工作底稿 rvO7e cR"
audited financial statement 审计会计报表，已审计财务报表 ,0 +%ji^V
Auditing Guidelines (the～) 审计规范指南 7KIOI,qb6
auditing standards 审计准则 Ncr38~;w
audit-oriented working paper (审计)业务类工作底稿 #v!(uuq,
authorisation 授权 d'ddxT$GG
authorisation of transaction 交易的授权 .BN~9w
availability 可获得性 4/ YEkD
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balance 余额；差额；平衡 b<,Z^Z_
balance sheet 资产负债表 _/;k ;$gDp
bank 银行 :N03$Tvl
bank account 银行账户，银行户头 [P,YW|:n
bank statement 银行对账单 &"GHD{ix
barter transaction 易货交易，以物换物交易 )
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basis of audit 审计依据 f1GV6/| m
basis of preparation (会计报表的)编制基础 !z@QoD
book of account 账目，账簿 S~j l%]
borrowing 借款，贷款，借债 Z-(#}(HD
branch 分支，分支机构，分店 XrR@cDNx{
brought forward (账户余额等的)承上年，承上期，承上页 )o!y7MTl
budget 预算 ]D|sQPi]F
building 建筑物；大楼 U-.?+ `
business conditions 业务情况，经营情况 XE8~R5
business licence (企业等的)营业执照 r,}U
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business relation 业务关系 , VZ;=
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