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 _ 68vSYr
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审计词汇英汉对照 '(C+qwdRv
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ability to continue as a going concern 持续经营能力 R) :Xs .
acceptability 可接受性，可接受程度 @k)J
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acceptable level of detection risk 检查风险的可接受水平 pnE]B0e
acceptance of engagement 接受委托 +TA~RC d
accepting the engagement for the first time 首次接受委托 @[?ZwzY:9
access to asset 对资产的接触 9G2 rV k
according to 根据，依据，依照 tY]? 2u%)
account balance 账户余额 n*ShYsc
account for 对……进行会计处理，核算；解释 bo Ci*]
accounting 会计，会计学 d/F^ez
accounting advisory serve 会计咨询服务 'I+M *I y
accounting firm 会计师事务所 B|"/bQ
accounting information 会计信息，会计资料 Ipq0
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accounting period 会计期间 fCN+9!ljG`
accounting policies 会计政策 ub fh4
accounting professional bodies 会计职业组织，会计职业团体 |a"]@ W$>
accounting records 会计记录 <uS/8MP{
accounting responsibility 会计责任 52
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accounting service 会计服务 7g ]mrI@
accounting standards 会计准则 h!JyFc
Accounting Standards for Business Enterprises 企业会计准则 2Sa{=x
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accounting system 会计系统 ?D2a"a$^
accounting treatment 会计处理 )D #} /3s
accuracy 准确性，精确性 QICxSk
additional audit procedures 追加审计程序 D@9 +yu=S
addressee 收件人，收信人 n.a2%,|v
Administration of State-owned Assets (the～) 国有资产管理局 2)}*'_E9
administrative laws and regulations 行政法规 (0#$%US\
adverse impact 不利影响，负面影响 %z1^
adverse opinion 反对意见 xRgdU+,Mj
advisory group 咨询组，顾问组 axt;}8
agency fee 代理费，代理费用 o+x!
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aggregate 总计，合计为…… %X.g+uu
alternation of document and record 变造文件和记录 l3
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alternative audit procedures 替代审计程序，备选审计程序 41d+z>a]
amend 修改，修订 <yX u!
amortisation 摊销 r<n:o7
analytical capacity 分析能力 ,{S $&g*
analytical procedures 分析性程序 `?R{sNr .
annual financial statements 年度会计报表，年度财务报表 0M&n3s{5I
appendix 附录，附表 #oa>Z.?_V
applicable 适用的 /3rNX}tOMH
applicable laws and regulations 适用的法规 HBvyX`-
application systems 应用系统
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apply consistently 一贯地执行，一贯地实施 x=xo9wEg
appropriate 适当的，合适的； ]i6* $qgma
征用，挪用 y;f F|t<y
appropriate authorization 适当的授权 $ .$nv~f
appropriateness of audit evidence 审计证据的适当性 aACPyfGQ
approval 批准，核准 *A8*FX>\F
assertion (会计报表上的)认定；确认 Spx%`O<
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ]g
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asset 资产，财产 1;c># 20
asset restructuring 资产重组 l#T %N@X
assignment of duties 职责的划分 |5dNJF8;Q
assistant 助理，助理人员 ~' 955fK>
associated company 联属公司，联营公司 dL+yd0 b*
association 联合，结合；协会，社团 Kf[.@_TD<1
assumption 假设，假定 j2IK\~W?-
at a given date 在某一特定时日
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attestation 鉴证，公证 Rrry;H r
attestation service 鉴证服务 -(WR hBpw
audit adjustment 审计调整 MK/8<i< .
audit areas 审计领域 N2 }Y8aR~
audit conclusion 审计结论 Zqe$S
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audit effectiveness 审计效果 u&S0
audit efficiency 审计效率 z7:*
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audit engagement letter 审计业务约定书 O/Hj-u6&A
audit evidence 审计证据 PPySOkmS3
audit fee 审计费 xSM1b5=Pu
audit files 审计档案
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audit findings 审计中发现的事项 GXD<X_[
audit implementation stage 审计实施阶段 b+ycEs=_
audit mark 审计标识 e Hs38X
audit materiality 审计重要性 $MQ<QP
audit method 审计方法 =
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audit objective 审计目标，审计目的 j5 :4/vD
audit of financial statements 会计报表审计，财务报表审计 xYv;l\20.
audit opinion 审计意见 oxeu%wj_
audit period 被审计期间，被审计年度 ,:J[|9
audit plan 审计计划 ic!% } S?
audit planning 编制审计计划，制定审计计划，审计计划 `@1e{ ?$
audit planning stage 审计计划阶段 2SlL`hN>Z
audit procedure 审计程序 M6Xzyt|
audit programme 审计程序表，具体审计计划 n CX{tqy
audit report 审计报告 6XZjZ*)W
audit report with a disclaimer of opinion 拒绝表示意见审计报告 >m;nt}f'+
audit report with a qualified opinion 有保留意见的审计报告 -R]~kGa6m<
audit report with an adverse opinion 否定意见的审计报告 3o>JJJ=]
audit report with dual dates 双重日期审计报告 V O {z)_
audit reporting stage 审计报告阶段 yevJA?C4 v
audit responsibility 审计责任 t, /8U
audit results 审计结果 fDW:|%{Y,
audit risk 审计风险 d(V4;8a0
audit sampling 审计抽样 UNiK6h_%
audit sampling techniques 审计抽样方法，审计抽样技术 dwUDhQt3Q
audit strategies 审计策略 gXs9qY
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audit summary 审计总结，审计小结 v,QvCozOz
audit team 审计小组 5HHf3E [
audit test 审计测试 zvq}7,
audit trail 审计轨迹 oidK_mU9q
audit work 审计工作 P/WGB~NH
audit working paper 审计工作底稿 vuY X0&
audited financial statement 审计会计报表，已审计财务报表 y O@1#
Auditing Guidelines (the～) 审计规范指南 DHeZi3& i
auditing standards 审计准则 C%E~9_w
audit-oriented working paper (审计)业务类工作底稿 ^`SEmYb;
authorisation 授权 W,yLGz \
authorisation of transaction 交易的授权 . IY@Q
availability 可获得性 ,66(*\xT
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balance 余额；差额；平衡 ZDp^k{AN9a
balance sheet 资产负债表 f2o6GC_
bank 银行 $]};EI#
bank account 银行账户，银行户头 }|;j2'(R
bank statement 银行对账单 /\mYXi \
barter transaction 易货交易，以物换物交易 8O{V#aop
basis of audit 审计依据 `~ VL&o1>
basis of preparation (会计报表的)编制基础 +p jB/#4
book of account 账目，账簿 [!3cWJCt
borrowing 借款，贷款，借债 .XeZjoJ$ z
branch 分支，分支机构，分店 YN`UTi\s
brought forward (账户余额等的)承上年，承上期，承上页 * \C}Ok=
budget 预算 s V&`0N
building 建筑物；大楼 i~ROQMN1
business conditions 业务情况，经营情况 *+&z|Pwv[^
business licence (企业等的)营业执照 R$ v i!0
business relation 业务关系 0 ZFB4GL
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