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 wGH@I_cy>
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审计词汇英汉对照 As`^Ku&
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ability to continue as a going concern 持续经营能力 / ["T#`
acceptability 可接受性，可接受程度 \YS?}! 0
acceptable level of detection risk 检查风险的可接受水平 hz %I
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acceptance of engagement 接受委托 l? o-
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accepting the engagement for the first time 首次接受委托 jlBCu(.,_
access to asset 对资产的接触 Cs{f'I
according to 根据，依据，依照 O|~'- ^
account balance 账户余额 $ EIkk= z
account for 对……进行会计处理，核算；解释 F{ ,O+\
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 C.
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accounting firm 会计师事务所 ihrrmlN?
accounting information 会计信息，会计资料 v2 {s2kB=
accounting period 会计期间 MV}]i@ V
accounting policies 会计政策 )|x5#b-lz
accounting professional bodies 会计职业组织，会计职业团体 v"+E
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accounting records 会计记录 $@)d9u
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accounting responsibility 会计责任 YC <I|&"
accounting service 会计服务 pt#[.n#f
accounting standards 会计准则 Tt|6N*b'
Accounting Standards for Business Enterprises 企业会计准则 <4,?lZ
accounting system 会计系统 0)!z hO_}
accounting treatment 会计处理 r.;i O0[/
accuracy 准确性，精确性 @ `D6F;R
additional audit procedures 追加审计程序 8A .7=C' z
addressee 收件人，收信人 _4$DnQ6&
Administration of State-owned Assets (the～) 国有资产管理局 2\de |'
administrative laws and regulations 行政法规 AtDrQ<>y '
adverse impact 不利影响，负面影响 bobkT|s^s
adverse opinion 反对意见 qGCg3u6
advisory group 咨询组，顾问组 9lCKz
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agency fee 代理费，代理费用 ,v_r$kh^
aggregate 总计，合计为…… eB*8)gYh
alternation of document and record 变造文件和记录 V?BVk8D};
alternative audit procedures 替代审计程序，备选审计程序 )6^xIh
amend 修改，修订 RfG$Px '
amortisation 摊销 5i#w: O\cz
analytical capacity 分析能力 P*Sip?tdE
analytical procedures 分析性程序 ^6>|!
annual financial statements 年度会计报表，年度财务报表 XH$|DeAFM
appendix 附录，附表 {1|7N
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applicable 适用的 T(^8ki
applicable laws and regulations 适用的法规 NfF:[qwh
application systems 应用系统 /8\&f %E
apply consistently 一贯地执行，一贯地实施 z&, sm5L b
appropriate 适当的，合适的； e622{dfVS
征用，挪用 r$Y!Y#hwQ
appropriate authorization 适当的授权 3G|fo4g
appropriateness of audit evidence 审计证据的适当性 #/<Y!qV&
approval 批准，核准 x)ZH;)
assertion (会计报表上的)认定；确认 Gw^= kzh
assessed level of control risk 对控制风险的评估，控制风险的评估水平 -U[`pUY?f
asset 资产，财产 il pZ/Rs
asset restructuring 资产重组 T k&9Klo
assignment of duties 职责的划分 Lu.tRZ`$38
assistant 助理，助理人员 }#
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associated company 联属公司，联营公司 9mphj)`d;#
association 联合，结合；协会，社团 &W//
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assumption 假设，假定 @|% ICG c
at a given date 在某一特定时日
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attestation 鉴证，公证 6D"`FPC
attestation service 鉴证服务 }A/&]1GWk
audit adjustment 审计调整 _kX/LR"L+
audit areas 审计领域 mIEaWE;E"
audit conclusion 审计结论 s
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audit effectiveness 审计效果 7Sq{A@ ET
audit efficiency 审计效率 f ?zK "
audit engagement letter 审计业务约定书 <JM%Kn )
audit evidence 审计证据 b:cK >fh0_
audit fee 审计费 1";e'? ^x
audit files 审计档案 6-14Htsk6
audit findings 审计中发现的事项 1'm`SRX#e
audit implementation stage 审计实施阶段 ef:$1VIBda
audit mark 审计标识 JO{-
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audit materiality 审计重要性 J*KBG2+13
audit method 审计方法 4eL54).1O
audit objective 审计目标，审计目的 } %CbZ/7&
audit of financial statements 会计报表审计，财务报表审计 <sYw%9V
audit opinion 审计意见 N<"6=z@w+
audit period 被审计期间，被审计年度 0*/ r'
audit plan 审计计划 Qwo9>ClC
audit planning 编制审计计划，制定审计计划，审计计划 <&EO =A
audit planning stage 审计计划阶段 r9a! ,^}F
audit procedure 审计程序 O8~U<'=*
audit programme 审计程序表，具体审计计划
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audit report 审计报告 q=%
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 @j2*.ee
audit report with a qualified opinion 有保留意见的审计报告 5@t uo`k
audit report with an adverse opinion 否定意见的审计报告 Q[
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audit report with dual dates 双重日期审计报告 ^'53 ]b:
audit reporting stage 审计报告阶段 + \[![r^P
audit responsibility 审计责任 #0<y 0uJ(y
audit results 审计结果 [Ro0eH
audit risk 审计风险 r 2F
audit sampling 审计抽样 akc"}+-oX
audit sampling techniques 审计抽样方法，审计抽样技术 ~e Oj:H
audit strategies 审计策略 E(3+o\w
audit summary 审计总结，审计小结 \R>5F\ 0
audit team 审计小组 o7a6 )2JK
audit test 审计测试 cU5"c)$'
audit trail 审计轨迹 ecqz@*d&
audit work 审计工作 +9
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audit working paper 审计工作底稿 ji)4WG /1
audited financial statement 审计会计报表，已审计财务报表 'Kzr-)JS
Auditing Guidelines (the～) 审计规范指南 R ms01m>Y
auditing standards 审计准则 W*rU,F|9
audit-oriented working paper (审计)业务类工作底稿 &Bz7fKCo
authorisation 授权 FDd>(!>
authorisation of transaction 交易的授权 3a uJ^B}
availability 可获得性 g=g.GpFt
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balance 余额；差额；平衡 nL(%&z \4
balance sheet 资产负债表 :UDn^ ( #
bank 银行 m`\i +
bank account 银行账户，银行户头
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bank statement 银行对账单 0.BUfuuh
barter transaction 易货交易，以物换物交易 @wdB%
basis of audit 审计依据 ogc('HqF^'
basis of preparation (会计报表的)编制基础 Wt)SdF=U/
book of account 账目，账簿 ,[}yf#8@J
borrowing 借款，贷款，借债 q'Pz3/mk
branch 分支，分支机构，分店 3
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brought forward (账户余额等的)承上年，承上期，承上页 51ajE2+X&
budget 预算 hr!f : D
building 建筑物；大楼 l@Eq|y,
business conditions 业务情况，经营情况 M$]O=2 h+2
business licence (企业等的)营业执照 6`4W ,
business relation 业务关系 r0g/ :lJi
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