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 4@ ILw
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审计词汇英汉对照 |VOg\[f
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ability to continue as a going concern 持续经营能力 8pM
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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 QVZD/shq
acceptance of engagement 接受委托 /9Q3iV$I]
accepting the engagement for the first time 首次接受委托 ^\ ?O4,L
access to asset 对资产的接触 g}&h l"j
according to 根据，依据，依照 -@^Zq}
account balance 账户余额 @J[6,$UVu
account for 对……进行会计处理，核算；解释 `Yc _5&"
accounting 会计，会计学 x+? 9C
accounting advisory serve 会计咨询服务 '"pd
accounting firm 会计师事务所 fkfZ>D^1
accounting information 会计信息，会计资料 #Z =tJ
accounting period 会计期间 kI*(V [i
accounting policies 会计政策 | sqZ $M u
accounting professional bodies 会计职业组织，会计职业团体 Js g
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accounting records 会计记录 >-T`0wI
accounting responsibility 会计责任 5OM?3 M
accounting service 会计服务 zHB_{(o7
accounting standards 会计准则 y$ Zj?D d#
Accounting Standards for Business Enterprises 企业会计准则 N5|Rmfo1
accounting system 会计系统 n9LGP2#!
accounting treatment 会计处理 $
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accuracy 准确性，精确性
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additional audit procedures 追加审计程序 PDx)S7+w[
addressee 收件人，收信人 dYFzye
Administration of State-owned Assets (the～) 国有资产管理局
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administrative laws and regulations 行政法规 1,2EhfX|s
adverse impact 不利影响，负面影响 (%ew604X
adverse opinion 反对意见 7k {2Upg;
advisory group 咨询组，顾问组 NX* O_/
agency fee 代理费，代理费用 -y) ,Y
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aggregate 总计，合计为…… '6 Qy / R
alternation of document and record 变造文件和记录 u%|zc=
alternative audit procedures 替代审计程序，备选审计程序 ,7]k fB
amend 修改，修订 X CB?ll*^
amortisation 摊销 bTmL5}n
analytical capacity 分析能力 @b&84Gn2
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analytical procedures 分析性程序 lYf+V8{
annual financial statements 年度会计报表，年度财务报表 c"YXxA J
appendix 附录，附表 :L?_Y/K
applicable 适用的 ~%w~ - O2
applicable laws and regulations 适用的法规 x!S;SU
application systems 应用系统 Z{-Lc68
apply consistently 一贯地执行，一贯地实施 Dkw%`(Oh/,
appropriate 适当的，合适的； yT OyDm-
征用，挪用 4FeEGySow
appropriate authorization 适当的授权 *a}(6Cx
appropriateness of audit evidence 审计证据的适当性 .r|*Ch#;P
approval 批准，核准 ]rd/;kg
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assertion (会计报表上的)认定；确认 H(+<)qH
assessed level of control risk 对控制风险的评估，控制风险的评估水平 T~4mQuYi
asset 资产，财产 S^RUw
asset restructuring 资产重组 hp!d/X=J_
assignment of duties 职责的划分 noVa=aU^
assistant 助理，助理人员 suJ_nb
associated company 联属公司，联营公司 `qpc*en f0
association 联合，结合；协会，社团 8"'x)y
assumption 假设，假定 UP1?5Q=H]Q
at a given date 在某一特定时日 Lf}8qB#Y
attestation 鉴证，公证 AG"
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attestation service 鉴证服务 ^~ =9
audit adjustment 审计调整 ;Kxbg>U
audit areas 审计领域 >.9eBz@
audit conclusion 审计结论 IxSV? k
audit effectiveness 审计效果 q1Qje%9@t
audit efficiency 审计效率 Os),;W0w 4
audit engagement letter 审计业务约定书 ;|ub!z9GG
audit evidence 审计证据 s PYX~G&T
audit fee 审计费 7 &)])
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audit files 审计档案 oT+(W,G
audit findings 审计中发现的事项 8m=Z|"H@
audit implementation stage 审计实施阶段 ^
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audit mark 审计标识 {g F0Xm%
audit materiality 审计重要性 1IH[g*f
audit method 审计方法 Iq' O
audit objective 审计目标，审计目的 $` Nd?\$
audit of financial statements 会计报表审计，财务报表审计 =Z0t :{
audit opinion 审计意见 r((T avn
audit period 被审计期间，被审计年度 7Ur?e p
audit plan 审计计划
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audit planning 编制审计计划，制定审计计划，审计计划 <HoAj"xf
audit planning stage 审计计划阶段 NGzgLSm\
audit procedure 审计程序 "ORzWnE4U
audit programme 审计程序表，具体审计计划 ``4wX-y
audit report 审计报告 9Ld9N;rWm#
audit report with a disclaimer of opinion 拒绝表示意见审计报告 M=!i>(yG
audit report with a qualified opinion 有保留意见的审计报告 QX0 Y>&$ )
audit report with an adverse opinion 否定意见的审计报告 a0_(eO -S
audit report with dual dates 双重日期审计报告 =V $j6
audit reporting stage 审计报告阶段 =G>(~+EA
audit responsibility 审计责任 d+2daKi
audit results 审计结果 I@Z)<5Zf
audit risk 审计风险 90:K#nW;
audit sampling 审计抽样 ziL^M"~2
audit sampling techniques 审计抽样方法，审计抽样技术 vE\lp8 j+
audit strategies 审计策略 D!FaE N
audit summary 审计总结，审计小结 `| 9K u
audit team 审计小组 1 M5 -pZ[D
audit test 审计测试
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audit trail 审计轨迹 rg& +
audit work 审计工作 pG yRX_;
audit working paper 审计工作底稿 (Pi-uL<[a
audited financial statement 审计会计报表，已审计财务报表 8OAg~mQ15(
Auditing Guidelines (the～) 审计规范指南 Wc'Ehyi;
auditing standards 审计准则 2R@
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audit-oriented working paper (审计)业务类工作底稿 H^(L90
authorisation 授权 #}o<v|;
authorisation of transaction 交易的授权 1kFjas `g
availability 可获得性 YdOUv|tZC
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balance 余额；差额；平衡 I-:` cON=G
balance sheet 资产负债表 bEpMaBN
bank 银行
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bank account 银行账户，银行户头 R2^iSl %pj
bank statement 银行对账单 moO _-@i
barter transaction 易货交易，以物换物交易 K3ukY R
basis of audit 审计依据 #)74X% 4(
basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 1L[S*X
borrowing 借款，贷款，借债 31X U7A
branch 分支，分支机构，分店 UC!5
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brought forward (账户余额等的)承上年，承上期，承上页 r z6jx
budget 预算 ,IjdO(?T C
building 建筑物；大楼 a -PGW2G
business conditions 业务情况，经营情况 f=ib9WbR#
business licence (企业等的)营业执照 'Z[d7P
business relation 业务关系 I'IB_YRL4
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