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 =nYd|Ok
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审计词汇英汉对照 9N [PZD
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ability to continue as a going concern 持续经营能力 ]S6`",+)<f
acceptability 可接受性，可接受程度 mOb*VH
acceptable level of detection risk 检查风险的可接受水平 YFVNkB O%
acceptance of engagement 接受委托 ]i-peBxw
accepting the engagement for the first time 首次接受委托 ?Sq?f?
access to asset 对资产的接触 3+_
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according to 根据，依据，依照 zw`T^N#
account balance 账户余额 X4:\Shb97
account for 对……进行会计处理，核算；解释 ) /kf
accounting 会计，会计学 W -Yv0n3
accounting advisory serve 会计咨询服务 gJ _{V;R
accounting firm 会计师事务所 vap,)kILF
accounting information 会计信息，会计资料 S0\;FmLIc
accounting period 会计期间 @{_L38. Nw
accounting policies 会计政策 (RR:{4I
accounting professional bodies 会计职业组织，会计职业团体 gNdEPaaFI
accounting records 会计记录 nVF?.
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accounting responsibility 会计责任 HWJ(O/N
accounting service 会计服务 hpD
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accounting standards 会计准则 G6C#M-S
Accounting Standards for Business Enterprises 企业会计准则 y mdZ#I-
accounting system 会计系统 bqHR~4 #IR
accounting treatment 会计处理 6q[|U_3I@
accuracy 准确性，精确性 }7 >r,
additional audit procedures 追加审计程序 )Jx +R ;Z
addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 v2e*mNK5
administrative laws and regulations 行政法规 {8)Pk e
adverse impact 不利影响，负面影响 4aAu E0
adverse opinion 反对意见 ZqhCGHy
advisory group 咨询组，顾问组 M^c`j#NQ
agency fee 代理费，代理费用 N02X*N C
aggregate 总计，合计为…… ,GB~Cmc1<Q
alternation of document and record 变造文件和记录 T 5; zgr
alternative audit procedures 替代审计程序，备选审计程序 ? MT
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amend 修改，修订 jN\} l|;q
amortisation 摊销 /D G+8u
analytical capacity 分析能力 i`3h \ku
analytical procedures 分析性程序 $4^cbk
annual financial statements 年度会计报表，年度财务报表 =.=4P~
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appendix 附录，附表 Lo^0VD!O
applicable 适用的 #-xsAKi
applicable laws and regulations 适用的法规 vUEG0{8 l
application systems 应用系统 (yjx+K_[
apply consistently 一贯地执行，一贯地实施 R?)M#^"W
appropriate 适当的，合适的； \K$9r=!(
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appropriate authorization 适当的授权 KMO(f!?
appropriateness of audit evidence 审计证据的适当性 d"K~+<V}
approval 批准，核准 {tUjUwhz(
assertion (会计报表上的)认定；确认 RRW/. y
assessed level of control risk 对控制风险的评估，控制风险的评估水平 pFfd6P
asset 资产，财产 >WfkWUb
asset restructuring 资产重组 {MP8B'r-6
assignment of duties 职责的划分 : +Na 8\d
assistant 助理，助理人员 .< 0|V
associated company 联属公司，联营公司 p"A2N +
association 联合，结合；协会，社团 kD&%
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assumption 假设，假定 ,$i2vGd
at a given date 在某一特定时日 dNH6%1(s]0
attestation 鉴证，公证 x=1Iuc;&3
attestation service 鉴证服务 rI/;L<c
audit adjustment 审计调整 ,$"*X-1
audit areas 审计领域 Akar@ wh
audit conclusion 审计结论 |m x)W}
audit effectiveness 审计效果 z_Em%
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audit efficiency 审计效率 #2`ST=#
audit engagement letter 审计业务约定书 ; DQ{6(
audit evidence 审计证据 `w&Y[8+E
audit fee 审计费 v|IPus |>
audit files 审计档案 8|Wu8z--
audit findings 审计中发现的事项 Lp!4X1/|\
audit implementation stage 审计实施阶段 (OA-Mgyc
audit mark 审计标识 W6~aL\ [
audit materiality 审计重要性 ]q#w97BxiJ
audit method 审计方法 )uj:k*`)
audit objective 审计目标，审计目的 PxuE(n V[
audit of financial statements 会计报表审计，财务报表审计 !V<c:6"
audit opinion 审计意见 5k %Gj T
audit period 被审计期间，被审计年度 v[k;R
audit plan 审计计划 $<; !F=%8
audit planning 编制审计计划，制定审计计划，审计计划 fN)A`> iP
audit planning stage 审计计划阶段 OZDd
audit procedure 审计程序 9'1XZpM1
audit programme 审计程序表，具体审计计划 qDG{hvl[1r
audit report 审计报告 )4nf={iM
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +<l6!r2Z
audit report with a qualified opinion 有保留意见的审计报告 I&2)@Zw
audit report with an adverse opinion 否定意见的审计报告 Uq}F rK}
audit report with dual dates 双重日期审计报告 79m',9{u
audit reporting stage 审计报告阶段 54X=58Q
audit responsibility 审计责任 7T\L
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audit results 审计结果 !p:kEIZ)y
audit risk 审计风险 w'[^RZW:j
audit sampling 审计抽样 cSbyVC[r
audit sampling techniques 审计抽样方法，审计抽样技术 0m3:!# \
audit strategies 审计策略 wSy|h*a,
audit summary 审计总结，审计小结 l(irNKutgo
audit team 审计小组 8iv0
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audit test 审计测试 Hnq$d6F
audit trail 审计轨迹 Th\w#%'N
audit work 审计工作 )Y@E5Tuk>
audit working paper 审计工作底稿 D8OW|wVE
audited financial statement 审计会计报表，已审计财务报表 Z-md$=+}w
Auditing Guidelines (the～) 审计规范指南 ^bD )Tg5 K
auditing standards 审计准则 D^
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audit-oriented working paper (审计)业务类工作底稿 ILN Yh3
authorisation 授权 n j90`O.K
authorisation of transaction 交易的授权 g1!e k
availability 可获得性 VVd9VGvh
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balance 余额；差额；平衡 %`]&c)&#Z
balance sheet 资产负债表 r$8(Q'
bank 银行 jDO"?@+
bank account 银行账户，银行户头 2|6E{o
bank statement 银行对账单 _nUvDdEs,
barter transaction 易货交易，以物换物交易 ;h f{B7
basis of audit 审计依据 } s@
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basis of preparation (会计报表的)编制基础 !~j- 5+DI
book of account 账目，账簿 z9}WP$W
borrowing 借款，贷款，借债 n_ 3g
branch 分支，分支机构，分店 S17iYjy#8T
brought forward (账户余额等的)承上年，承上期，承上页 bZ5cKQ\6
budget 预算 [=EmDP:@
building 建筑物；大楼 w\ K(kNd(
business conditions 业务情况，经营情况
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business licence (企业等的)营业执照 jqzG=/0~{
business relation 业务关系 IPVD^a ?
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