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 x f{`uHa8
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审计词汇英汉对照 t|oIzjKE/
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ability to continue as a going concern 持续经营能力 OT $ Ne
acceptability 可接受性，可接受程度 hfIP
acceptable level of detection risk 检查风险的可接受水平 >%`SXB& 9
acceptance of engagement 接受委托 RYvdfj.ij
accepting the engagement for the first time 首次接受委托 u*%mUh
access to asset 对资产的接触 4"eFR' g
according to 根据，依据，依照 ,(h -
account balance 账户余额 )b]!IP3
account for 对……进行会计处理，核算；解释 [[T6X9
accounting 会计，会计学 Z > g&%3j
accounting advisory serve 会计咨询服务 {06-h %qr
accounting firm 会计师事务所 ?QF xds
accounting information 会计信息，会计资料 8*b{8%<K
accounting period 会计期间 ]SAY\;,_
accounting policies 会计政策 I@VzH(d a\
accounting professional bodies 会计职业组织，会计职业团体 e}{#VB<
accounting records 会计记录 AEj%8jh
accounting responsibility 会计责任 q Y%|Uo
accounting service 会计服务 : Wx7a1.Jz
accounting standards 会计准则 {ly <%Q7j
Accounting Standards for Business Enterprises 企业会计准则 ,aezMbg
accounting system 会计系统 xC9?rLUZ
accounting treatment 会计处理 "@VYJ7.1
accuracy 准确性，精确性 %k?/pRv$>
additional audit procedures 追加审计程序 E7R%G OH
addressee 收件人，收信人 Ppl :_O
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Administration of State-owned Assets (the～) 国有资产管理局 Tw$t E:
administrative laws and regulations 行政法规 Zp[>[1@+
adverse impact 不利影响，负面影响 $'>iNMtK{p
adverse opinion 反对意见 9 9: .j=
advisory group 咨询组，顾问组 V!. Y M)B
agency fee 代理费，代理费用 5#|&&$)
aggregate 总计，合计为…… C=Fu1Hpb
alternation of document and record 变造文件和记录 $A 5O>
alternative audit procedures 替代审计程序，备选审计程序 d5L BL'/o
amend 修改，修订 <%w TI<m,-
amortisation 摊销 g*FHZM*N9
analytical capacity 分析能力 7]?y
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analytical procedures 分析性程序 }U>K>"AZl
annual financial statements 年度会计报表，年度财务报表 @6~m&$R/
appendix 附录，附表 I _Lm[
applicable 适用的 $$p +~X
applicable laws and regulations 适用的法规 )O*h79t^Q
application systems 应用系统 )Z4iM;4]
apply consistently 一贯地执行，一贯地实施 t5b c Q@Y
appropriate 适当的，合适的； pheu4
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征用，挪用 %}N01P|X>
appropriate authorization 适当的授权 #+Bz$C O
appropriateness of audit evidence 审计证据的适当性 D U ,B
approval 批准，核准 )R<93 `q
assertion (会计报表上的)认定；确认 v0 \M$@N[
assessed level of control risk 对控制风险的评估，控制风险的评估水平 b(U5 n"cdA
asset 资产，财产 XD6Kp[s
asset restructuring 资产重组 Z3wdk6%:}
assignment of duties 职责的划分 !a V:T&6
assistant 助理，助理人员 )AieO-4*
associated company 联属公司，联营公司 [Pq
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association 联合，结合；协会，社团 LdiNXyyzet
assumption 假设，假定 8f~*T
at a given date 在某一特定时日 Pms Z= FY
attestation 鉴证，公证 )xg8#M=K
attestation service 鉴证服务 L?a4>uVY
audit adjustment 审计调整 < x<qO=lq
audit areas 审计领域 e 5(|9*t
audit conclusion 审计结论 &09~ D8f'
audit effectiveness 审计效果 rcLF:gd] E
audit efficiency 审计效率 o:5mgf7
audit engagement letter 审计业务约定书 suaP'0
audit evidence 审计证据 ".A W
audit fee 审计费 OD pAMt"
audit files 审计档案 ]3]B$
audit findings 审计中发现的事项 Oi C|~8
audit implementation stage 审计实施阶段 % 2'4h(Oq^
audit mark 审计标识 79
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audit materiality 审计重要性 ^f(El(w
audit method 审计方法 07(LLhk@d
audit objective 审计目标，审计目的 P9`CW
audit of financial statements 会计报表审计，财务报表审计 ]I/* J^
audit opinion 审计意见 nWf8r8
audit period 被审计期间，被审计年度 &Nr+- $
audit plan 审计计划 .;bU["fn)
audit planning 编制审计计划，制定审计计划，审计计划 rOUQg_y
audit planning stage 审计计划阶段 `\ nKPj
audit procedure 审计程序 -zt*C&)b
audit programme 审计程序表，具体审计计划 l %i*.b(
audit report 审计报告 &C9)%5 O)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 J1M9) ,
audit report with a qualified opinion 有保留意见的审计报告 P()&?C
audit report with an adverse opinion 否定意见的审计报告 .hf%L1N%F
audit report with dual dates 双重日期审计报告 meap ;p
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 -~~R?,H'Z_
audit results 审计结果 E 6Uj8]P`
audit risk 审计风险 C^] UK
audit sampling 审计抽样 j:48l[;ed
audit sampling techniques 审计抽样方法，审计抽样技术 mH<|.7~0
audit strategies 审计策略 voP #}fD
audit summary 审计总结，审计小结 6khm@}}
audit team 审计小组 *r~6R
audit test 审计测试 fpzEh}:H\
audit trail 审计轨迹 j\B taC
audit work 审计工作 n0':6*oGW
audit working paper 审计工作底稿 JAwE u79sh
audited financial statement 审计会计报表，已审计财务报表 w 17{2']
Auditing Guidelines (the～) 审计规范指南 $`C$|9S
auditing standards 审计准则 >N~jlr |
audit-oriented working paper (审计)业务类工作底稿 j a{x}n*5
authorisation 授权 ^s=F<_{
authorisation of transaction 交易的授权 ^6CPC@B1
availability 可获得性 } U%E-:
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balance 余额；差额；平衡 {FC<vx{42
balance sheet 资产负债表 *`bES V
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bank 银行 @'
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bank account 银行账户，银行户头 g'-hSV/@}@
bank statement 银行对账单 dleLX%P
barter transaction 易货交易，以物换物交易 ^zG!Z: E
basis of audit 审计依据
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basis of preparation (会计报表的)编制基础 NfCo)C -t
book of account 账目，账簿 s2+_`Ogg
borrowing 借款，贷款，借债 !83 N#Y_Mz
branch 分支，分支机构，分店 --`W1!jI@
brought forward (账户余额等的)承上年，承上期，承上页 =k!F`H`/%'
budget 预算 $z@nT.x5
building 建筑物；大楼 pqb
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business conditions 业务情况，经营情况 S .C7%XU
business licence (企业等的)营业执照 D_w<igu!3
business relation 业务关系 |Y+[_D}
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