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 )D@~|j:
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审计词汇英汉对照 MDO$m g
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ability to continue as a going concern 持续经营能力 #I0pYA2m
acceptability 可接受性，可接受程度 \:_3i\2p
acceptable level of detection risk 检查风险的可接受水平 dE(tFZx
acceptance of engagement 接受委托 SN Y (*
accepting the engagement for the first time 首次接受委托 *75YGD
access to asset 对资产的接触 uO(w1Q"^
according to 根据，依据，依照 SreYJT%
account balance 账户余额 W`)<vGn=Y
account for 对……进行会计处理，核算；解释 Le#spvV3J|
accounting 会计，会计学 ( [E]_Q
accounting advisory serve 会计咨询服务 2}WDw>V
accounting firm 会计师事务所 SaDA`JmO
accounting information 会计信息，会计资料 UT ]?;o"
accounting period 会计期间 lP _db&
accounting policies 会计政策 &0
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accounting professional bodies 会计职业组织，会计职业团体 I0 Ia6w9
accounting records 会计记录 9Sg<K)Mc
accounting responsibility 会计责任 Jfhk@2 7T
accounting service 会计服务 h #.N3o
accounting standards 会计准则 nWYCh7
Accounting Standards for Business Enterprises 企业会计准则 +]wuJSxc
accounting system 会计系统 5W? PCOh\
accounting treatment 会计处理 tY/vL^mi
accuracy 准确性，精确性 "VUYh$=[
additional audit procedures 追加审计程序 zr_yO`{
addressee 收件人，收信人 p9[6^rj x8
Administration of State-owned Assets (the～) 国有资产管理局 L36Yx7gT<
administrative laws and regulations 行政法规 2HL9E|h
adverse impact 不利影响，负面影响 Ib
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adverse opinion 反对意见 v/Pw9j!r;m
advisory group 咨询组，顾问组 ?UZ?NY
agency fee 代理费，代理费用 aMuVq Zw
aggregate 总计，合计为…… 5er@)p_
alternation of document and record 变造文件和记录 })F*:9i*
alternative audit procedures 替代审计程序，备选审计程序 ERMa# L
amend 修改，修订 l]Lx L
amortisation 摊销 |\9Tv N^$`
analytical capacity 分析能力 0D&> Gyc*0
analytical procedures 分析性程序
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annual financial statements 年度会计报表，年度财务报表 p<GR SJIk=
appendix 附录，附表 Qu\@Y[eia5
applicable 适用的 UE0$ o?
applicable laws and regulations 适用的法规 k5BXirB
application systems 应用系统 o cR dbmS
apply consistently 一贯地执行，一贯地实施 ]!"S+gT*C
appropriate 适当的，合适的； [ AzO:A
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appropriate authorization 适当的授权 JgfVRqm
appropriateness of audit evidence 审计证据的适当性 +Wn& ,?3^
approval 批准，核准 ,[rPe\w.z
assertion (会计报表上的)认定；确认 J5p8nmb
assessed level of control risk 对控制风险的评估，控制风险的评估水平 k3Cz9Vt%
asset 资产，财产 + %*&.@z_
asset restructuring 资产重组 D5 6<fg$
assignment of duties 职责的划分 YV'pVO'_+
assistant 助理，助理人员 z !wDpG7b
associated company 联属公司，联营公司 F iAY\4
association 联合，结合；协会，社团 Z=z %$l
assumption 假设，假定 ) ]6h y9<
at a given date 在某一特定时日 ixfdO\nU
attestation 鉴证，公证 4mYCSu14:`
attestation service 鉴证服务 v syWm.E
audit adjustment 审计调整
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audit areas 审计领域 m\u26 ` M
audit conclusion 审计结论 B{6<;u)[
audit effectiveness 审计效果 QV|>4 ^1D
audit efficiency 审计效率 PO-"M )M
audit engagement letter 审计业务约定书 ht97s
audit evidence 审计证据 _'0
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audit fee 审计费 &m^@9E)S/
audit files 审计档案 -6~' cm
audit findings 审计中发现的事项 dbdM "z 4
audit implementation stage 审计实施阶段 'o4p#`R:8
audit mark 审计标识 {=:#S+^ER
audit materiality 审计重要性 D)$8 W[
audit method 审计方法 \1%l^dE@
audit objective 审计目标，审计目的 -#:zsu
audit of financial statements 会计报表审计，财务报表审计 VRng=,
audit opinion 审计意见 Zl/< w(f_
audit period 被审计期间，被审计年度 ^V*-1r1
audit plan 审计计划 %ati7{2!
audit planning 编制审计计划，制定审计计划，审计计划 <v
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audit planning stage 审计计划阶段 p]G3)s@>
audit procedure 审计程序 ]c)_&{:V
audit programme 审计程序表，具体审计计划 77 r(*.O|
audit report 审计报告 c "= N
audit report with a disclaimer of opinion 拒绝表示意见审计报告 `8_z!)
audit report with a qualified opinion 有保留意见的审计报告 E)N<lh
audit report with an adverse opinion 否定意见的审计报告 ;\;M =&{}
audit report with dual dates 双重日期审计报告 ,yMU@Vg
audit reporting stage 审计报告阶段 A#h /B +
audit responsibility 审计责任 9]'&RyH=#
audit results 审计结果 AasZuO_I
audit risk 审计风险 1QqHF$S
audit sampling 审计抽样 M" lg%j
audit sampling techniques 审计抽样方法，审计抽样技术 i{c@S:&@^
audit strategies 审计策略 v }
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audit summary 审计总结，审计小结 %b2oiKSBx?
audit team 审计小组 gN6r p(?y
audit test 审计测试 6i@\5}m=
audit trail 审计轨迹 q
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audit work 审计工作 +_l^ #?o,
audit working paper 审计工作底稿 wE\3$ s/{D
audited financial statement 审计会计报表，已审计财务报表 H6TD@kL9Wr
Auditing Guidelines (the～) 审计规范指南 Q4* -wF-P
auditing standards 审计准则 L5YnG _M&
audit-oriented working paper (审计)业务类工作底稿 rNOES3[~
authorisation 授权 `Y
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authorisation of transaction 交易的授权 7 Cqcb>\X
availability 可获得性 ecJ
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balance 余额；差额；平衡 uGN ^!NG-0
balance sheet 资产负债表 'T=~jA7SkT
bank 银行 Y.#:HRtgW
bank account 银行账户，银行户头 cE' L% Z
bank statement 银行对账单 ~V=<3 X
barter transaction 易货交易，以物换物交易 po9
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basis of audit 审计依据 y@V_g'
basis of preparation (会计报表的)编制基础 |]=2 }%1w
book of account 账目，账簿 3riw1r;Q
borrowing 借款，贷款，借债 z&8un% Jt
branch 分支，分支机构，分店 Q^Q l\
brought forward (账户余额等的)承上年，承上期，承上页 sZgRt
budget 预算 'J )2g"T@
building 建筑物；大楼
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business conditions 业务情况，经营情况 /t<@"BoV
business licence (企业等的)营业执照 D('2p8;2"7
business relation 业务关系 mog[pu:!,
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