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 2*@@Bw.XA
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审计词汇英汉对照 ?wVq5^ e
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ability to continue as a going concern 持续经营能力 %\B@!4]
acceptability 可接受性，可接受程度 : ~Ppv5W.
acceptable level of detection risk 检查风险的可接受水平 TG 6E^3a P
acceptance of engagement 接受委托 o&RNpP*
accepting the engagement for the first time 首次接受委托 @ r/f
access to asset 对资产的接触 d`3>@*NR<
according to 根据，依据，依照 ] p*Fq^
account balance 账户余额 R6`,}<A]@
account for 对……进行会计处理，核算；解释 O4 oI&i 7
accounting 会计，会计学 e=Q{CsP
accounting advisory serve 会计咨询服务 Q\ pI\]p:
accounting firm 会计师事务所 Gj&`+!\
accounting information 会计信息，会计资料 _ykT(`.#
accounting period 会计期间 rLE5fl5W
accounting policies 会计政策 W[qQDn!r
accounting professional bodies 会计职业组织，会计职业团体 T:g=P@
accounting records 会计记录 %b>E e>rdD
accounting responsibility 会计责任 #@:GL mD%
accounting service 会计服务 J0 UF(
accounting standards 会计准则 5O C{_-
Accounting Standards for Business Enterprises 企业会计准则 s& L 6C[
accounting system 会计系统 HFW8x9 Cc
accounting treatment 会计处理 zXGi
accuracy 准确性，精确性 aA=7x& z@
additional audit procedures 追加审计程序 6]fz;\DgP
addressee 收件人，收信人 "$ U!1
Administration of State-owned Assets (the～) 国有资产管理局 ~y>N JM>1
administrative laws and regulations 行政法规 w">-r}HnJ
adverse impact 不利影响，负面影响 #T08H,W/
adverse opinion 反对意见 [4 b_`L
advisory group 咨询组，顾问组 c=<5DC&p
agency fee 代理费，代理费用 Rz"gPU4;`
aggregate 总计，合计为…… _$m1?DZ
alternation of document and record 变造文件和记录 6XI$ o,{
alternative audit procedures 替代审计程序，备选审计程序 RP%7M8V){B
amend 修改，修订 j'q Iq;y
amortisation 摊销 hIFfvUl
analytical capacity 分析能力 ;mSJZYnT
analytical procedures 分析性程序 h`pXUnEZ
annual financial statements 年度会计报表，年度财务报表 %ql2 X AY
appendix 附录，附表 .iZo/_
applicable 适用的 2py
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applicable laws and regulations 适用的法规 -$o4WSd~
application systems 应用系统 p~17cH4~-f
apply consistently 一贯地执行，一贯地实施 e2"gzZ4;g
appropriate 适当的，合适的； HBcL1wfS
征用，挪用 %Iv*u sXP
appropriate authorization 适当的授权 T*qSk!
appropriateness of audit evidence 审计证据的适当性 2-_d~~O1N
approval 批准，核准 m [D]4h9
assertion (会计报表上的)认定；确认 a$]i8AeG
assessed level of control risk 对控制风险的评估，控制风险的评估水平 yc.9CTxx
asset 资产，财产 M`tNYs]V
asset restructuring 资产重组 9K4Jg]?
assignment of duties 职责的划分 ':DLv{R
assistant 助理，助理人员 qORRpWyx&
associated company 联属公司，联营公司 Y *n[*N
association 联合，结合；协会，社团 ;0-Y),
assumption 假设，假定 tVhf1TH#
at a given date 在某一特定时日 %OAvhutS
attestation 鉴证，公证 %>E M ^Z
attestation service 鉴证服务 xH>2$ ;f
audit adjustment 审计调整 hv#|dI=kZR
audit areas 审计领域 i2 G.<(3O
audit conclusion 审计结论 F wqaWEk
audit effectiveness 审计效果 !Hx [
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audit efficiency 审计效率 pN#RTb8o
audit engagement letter 审计业务约定书 rA[wC%%
audit evidence 审计证据 1XJLGMW,
audit fee 审计费 d#-'DO{k
audit files 审计档案 `,$PRN"]
audit findings 审计中发现的事项 wOF";0EN
audit implementation stage 审计实施阶段 KYR64[1
audit mark 审计标识 !M;><b}=5
audit materiality 审计重要性 H
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audit method 审计方法 9;R'Xo=y
audit objective 审计目标，审计目的 1 i/&t[
audit of financial statements 会计报表审计，财务报表审计 J1 "16Uu
audit opinion 审计意见 !30BR|K*
audit period 被审计期间，被审计年度 /<Yz ;\:Jy
audit plan 审计计划 uc]`^,`2/
audit planning 编制审计计划，制定审计计划，审计计划 ayr CLv
audit planning stage 审计计划阶段 T1i}D"H %
audit procedure 审计程序 ] [ 1
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audit programme 审计程序表，具体审计计划 Z!2%{HQ=q
audit report 审计报告 +MyXIWmD
audit report with a disclaimer of opinion 拒绝表示意见审计报告 9z k RwrQ
audit report with a qualified opinion 有保留意见的审计报告 P~M<OUg
audit report with an adverse opinion 否定意见的审计报告 =H;F{J "
audit report with dual dates 双重日期审计报告 qaiR329fx
audit reporting stage 审计报告阶段 dzs(sM=
audit responsibility 审计责任 {8T /;K@
audit results 审计结果 s5J?,xu
audit risk 审计风险 36UUt!}p
audit sampling 审计抽样 cj wc:3
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audit sampling techniques 审计抽样方法，审计抽样技术 W[t0hbV w
audit strategies 审计策略 >b2wFo/em
audit summary 审计总结，审计小结 a~&eu
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audit team 审计小组 wf2v9.;X:<
audit test 审计测试 tA{h x -
audit trail 审计轨迹 PauF)p
audit work 审计工作 0bl 8J5Ar5
audit working paper 审计工作底稿 8 t`lRWJ
audited financial statement 审计会计报表，已审计财务报表 og`K! d~
Auditing Guidelines (the～) 审计规范指南 $3]]<oH
auditing standards 审计准则 i)=
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audit-oriented working paper (审计)业务类工作底稿 Q/`W[Et
authorisation 授权 9w dl1QS
authorisation of transaction 交易的授权 q!AcM d\
availability 可获得性 D\^\_r):
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balance 余额；差额；平衡 Ni>!b6 Z`[
balance sheet 资产负债表 #j4RX:T*[
bank 银行 ~PyZh5 x
bank account 银行账户，银行户头 6h?)x
bank statement 银行对账单 <lTLz$QE
barter transaction 易货交易，以物换物交易 <op|yh3Jkk
basis of audit 审计依据 kK/( [!
basis of preparation (会计报表的)编制基础 /~3kkM(Ty
book of account 账目，账簿 R?HuDxHk
borrowing 借款，贷款，借债 S! h=HE
branch 分支，分支机构，分店 E7 P '}
brought forward (账户余额等的)承上年，承上期，承上页 ffR<G&"n~b
budget 预算 *K;s*-|U
building 建筑物；大楼 R\-]t{t`
business conditions 业务情况，经营情况 X x1e SX
business licence (企业等的)营业执照 Ud)2Mq1#M
business relation 业务关系 6cX Z3;a
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