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 'CkN
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审计词汇英汉对照 <Z6tRf;B
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ability to continue as a going concern 持续经营能力 7vf?#^ RlV
acceptability 可接受性，可接受程度 (b }}'
acceptable level of detection risk 检查风险的可接受水平 $*Z Zh
acceptance of engagement 接受委托 *[MK
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accepting the engagement for the first time 首次接受委托 /Wqx@#
access to asset 对资产的接触 qp6*v&
according to 根据，依据，依照 Bt\z0*t=s
account balance 账户余额 = e>#oPH
account for 对……进行会计处理，核算；解释 "BAH=ul5E
accounting 会计，会计学 ".=LzjE<gv
accounting advisory serve 会计咨询服务 9^5D28y
accounting firm 会计师事务所 /e0cx:.w
accounting information 会计信息，会计资料 >.]' N:5
accounting period 会计期间 AvNU\$B4aG
accounting policies 会计政策 ,& ^vc_}
accounting professional bodies 会计职业组织，会计职业团体 (3;dtp>Xx
accounting records 会计记录 5cza0CriJ
accounting responsibility 会计责任 aYyUe>
accounting service 会计服务 '\iW p?`$
accounting standards 会计准则 d*A(L5;@
Accounting Standards for Business Enterprises 企业会计准则 ~^GY(J'
accounting system 会计系统 ' t5 I% F
accounting treatment 会计处理 k'd(H5A
accuracy 准确性，精确性 x` #
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additional audit procedures 追加审计程序 s.)nS $
addressee 收件人，收信人 jW G=k#WN
Administration of State-owned Assets (the～) 国有资产管理局 g[,1$39Z|@
administrative laws and regulations 行政法规 H%*
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adverse impact 不利影响，负面影响 22<T.c
adverse opinion 反对意见 K[XFJ 9
advisory group 咨询组，顾问组 |=Mn~`9p
agency fee 代理费，代理费用 Q.8)_w
aggregate 总计，合计为…… j
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alternation of document and record 变造文件和记录 X@[)j Ws
alternative audit procedures 替代审计程序，备选审计程序 rkW2_UTZE
amend 修改，修订 q Pc"A!-i
amortisation 摊销 4&+; n[ D
analytical capacity 分析能力 [AZ N a
analytical procedures 分析性程序 Mw
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annual financial statements 年度会计报表，年度财务报表 8> }^W
appendix 附录，附表 0uf'6<f R
applicable 适用的 gDmw Jr
applicable laws and regulations 适用的法规 G\?q{
application systems 应用系统 bLfbzkNV\1
apply consistently 一贯地执行，一贯地实施 &$vW
appropriate 适当的，合适的； Kv M}g2"
征用，挪用 $:YJ<HvG<
appropriate authorization 适当的授权 \(C_t1
appropriateness of audit evidence 审计证据的适当性 $1CAfSgKw
approval 批准，核准 t1)~J
assertion (会计报表上的)认定；确认 JERWz~n}
assessed level of control risk 对控制风险的评估，控制风险的评估水平 :PrQ]ss@C5
asset 资产，财产 |Q'l&Gt6
asset restructuring 资产重组 4}~zVT0'~
assignment of duties 职责的划分 l1|z;
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assistant 助理，助理人员 r] +V:l3
associated company 联属公司，联营公司 )7e[o8O_6
association 联合，结合；协会，社团 DJ
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assumption 假设，假定 }
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at a given date 在某一特定时日 ZjE!?
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attestation 鉴证，公证 -1Luyuy/`
attestation service 鉴证服务 0an g^v;q
audit adjustment 审计调整 E! i:h62
audit areas 审计领域 [>'P
audit conclusion 审计结论 OOE mXb]8
audit effectiveness 审计效果 n%Vt r
audit efficiency 审计效率 2EeWcTBU}.
audit engagement letter 审计业务约定书 :>Gm&w
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audit evidence 审计证据 axl!zu*
audit fee 审计费 H-Uy~Ry*T
audit files 审计档案 ! ,*#e
audit findings 审计中发现的事项 ~$0Qvyb>
audit implementation stage 审计实施阶段 y s5b34JN
audit mark 审计标识 K#=)]qIk
audit materiality 审计重要性 QOECpk-
audit method 审计方法 :eK;:pN
audit objective 审计目标，审计目的 ):.
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audit of financial statements 会计报表审计，财务报表审计 }ST9&
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audit opinion 审计意见 (9N75uCa
audit period 被审计期间，被审计年度 H4HWr6
audit plan 审计计划 "RG.27
audit planning 编制审计计划，制定审计计划，审计计划 a*} ZT,V
audit planning stage 审计计划阶段 CW(]6s
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audit procedure 审计程序 zS*X9|p
audit programme 审计程序表，具体审计计划 bF88F_
audit report 审计报告 '"
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 e
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audit report with a qualified opinion 有保留意见的审计报告 9w
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audit report with an adverse opinion 否定意见的审计报告 lE+v@Kb:
audit report with dual dates 双重日期审计报告 "YlN_ U
audit reporting stage 审计报告阶段 1;p'2-x
audit responsibility 审计责任 4c2*)x$@
audit results 审计结果 .[1"Med J
audit risk 审计风险 ~M 6^%
audit sampling 审计抽样 &Bbs\
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audit sampling techniques 审计抽样方法，审计抽样技术 -WIT0F4o;
audit strategies 审计策略 UW+|1Bj_:
audit summary 审计总结，审计小结 T jO}P\p
audit team 审计小组 fiSc\C ~
audit test 审计测试 A f@IsCOJ
audit trail 审计轨迹 3S-n sMs.
audit work 审计工作 ~n#rATbxf
audit working paper 审计工作底稿 u4L&8@
audited financial statement 审计会计报表，已审计财务报表 #msXAy$N3r
Auditing Guidelines (the～) 审计规范指南 uj$b/I>.'
auditing standards 审计准则 t) 74(
audit-oriented working paper (审计)业务类工作底稿 -Cxk#-sb#
authorisation 授权 7FMg6z8~
authorisation of transaction 交易的授权 [ X.sCl|
availability 可获得性 mnM#NT5]
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balance 余额；差额；平衡 v\#69J5.>)
balance sheet 资产负债表 d18%z Y>
bank 银行 Nhv~f0
bank account 银行账户，银行户头 U}7 a;4?
bank statement 银行对账单 vLW&/YJ6
barter transaction 易货交易，以物换物交易 B*A{@)_
basis of audit 审计依据 _r8.I9|
basis of preparation (会计报表的)编制基础 IZczHHEL`b
book of account 账目，账簿 *5i Nw_&
borrowing 借款，贷款，借债 'vT
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branch 分支，分支机构，分店 RYD V60*O6
brought forward (账户余额等的)承上年，承上期，承上页 Wyf +xr'Ky
budget 预算 i~}[/^
building 建筑物；大楼 -C wx %
business conditions 业务情况，经营情况 }E+}\&
business licence (企业等的)营业执照 /#M|)V*wn
business relation 业务关系 xtyzy@)QL
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