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 6NCa =9
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审计词汇英汉对照 .,K?(O4AY
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ability to continue as a going concern 持续经营能力 `he{"0U~S
acceptability 可接受性，可接受程度 *HmL8c
acceptable level of detection risk 检查风险的可接受水平
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acceptance of engagement 接受委托 Y.?|[x0Wh
accepting the engagement for the first time 首次接受委托 yKO84cSl
access to asset 对资产的接触 =L$};ko
according to 根据，依据，依照 ^c1I'9(r5
account balance 账户余额 aW3yl}`{
account for 对……进行会计处理，核算；解释 xXK7i\ny
accounting 会计，会计学 P Z-|W
accounting advisory serve 会计咨询服务 3MC| O5R4
accounting firm 会计师事务所 H{x}gBQ
accounting information 会计信息，会计资料 :y
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accounting period 会计期间 }[PbA4l.g
accounting policies 会计政策 {=7W;uL
accounting professional bodies 会计职业组织，会计职业团体 L_jwM ^8
accounting records 会计记录 jow^~
accounting responsibility 会计责任 }0uSm%,"
accounting service 会计服务 : H<u@
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accounting standards 会计准则 ?Z] }G
Accounting Standards for Business Enterprises 企业会计准则 fPHv|_XM>
accounting system 会计系统 M 6!kn~
accounting treatment 会计处理 +*g[hRw[
accuracy 准确性，精确性 {!B0&x
additional audit procedures 追加审计程序 0-g,C=L
addressee 收件人，收信人 )^)V yI`O
Administration of State-owned Assets (the～) 国有资产管理局 g?(Z+w4A
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administrative laws and regulations 行政法规 d
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adverse impact 不利影响，负面影响 E8>npDF v.
adverse opinion 反对意见 [*?P2.b f
advisory group 咨询组，顾问组 6(oGU4
agency fee 代理费，代理费用 f9D7T|J?10
aggregate 总计，合计为…… lw? f2_fi
alternation of document and record 变造文件和记录 ~SJOynSz,
alternative audit procedures 替代审计程序，备选审计程序 Yh:*.@
amend 修改，修订 7 .+kcqX
amortisation 摊销 7% 8,*T
analytical capacity 分析能力 `S<
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analytical procedures 分析性程序 P _Zf(`j J
annual financial statements 年度会计报表，年度财务报表 Lq
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appendix 附录，附表 F& H~JJ
applicable 适用的 gSu+]N
applicable laws and regulations 适用的法规 \, JRNL&
application systems 应用系统 M.d{:&@`%
apply consistently 一贯地执行，一贯地实施 HqOSQ<-Fo
appropriate 适当的，合适的； .4F(Y_c
征用，挪用 >Z|4/P
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appropriate authorization 适当的授权 d[rxmEXht
appropriateness of audit evidence 审计证据的适当性 UN YU2ze'
approval 批准，核准
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assertion (会计报表上的)认定；确认 F f& VBm
assessed level of control risk 对控制风险的评估，控制风险的评估水平 fUb5KCZ
asset 资产，财产 7= T0Sa*;
asset restructuring 资产重组 J~<:y Bup}
assignment of duties 职责的划分 h+.^8fPR
assistant 助理，助理人员 GWA_,/jS%
associated company 联属公司，联营公司 >6ch[W5k@
association 联合，结合；协会，社团 pq-zy6^
assumption 假设，假定 s &y
at a given date 在某一特定时日 RPaB
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attestation 鉴证，公证 N3r{|Bu
attestation service 鉴证服务 &.7\{q\(
audit adjustment 审计调整 gNLjk4H,S[
audit areas 审计领域 Rl3KE)<
audit conclusion 审计结论 .,m$Cm
audit effectiveness 审计效果 w ^`n
audit efficiency 审计效率 Fw"~f5O
audit engagement letter 审计业务约定书 N4fuV?E`
audit evidence 审计证据 S~/iH Xm
audit fee 审计费 ~z|/t ^
audit files 审计档案 c !Pi)
audit findings 审计中发现的事项 aQFY Sl
audit implementation stage 审计实施阶段 LUo3y'
audit mark 审计标识 r7ywK9UL
audit materiality 审计重要性 uLhamE)
audit method 审计方法 8 CA4gnh
audit objective 审计目标，审计目的 "t"d z'
audit of financial statements 会计报表审计，财务报表审计 s o ~p+]
audit opinion 审计意见 v
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audit period 被审计期间，被审计年度 "5dh]-m n
audit plan 审计计划 fhfdNmtR)I
audit planning 编制审计计划，制定审计计划，审计计划 tMyD^jVC
audit planning stage 审计计划阶段 kmov( V
audit procedure 审计程序 %Si3t2W/
audit programme 审计程序表，具体审计计划 x:l`e:`y9
audit report 审计报告 WJz
audit report with a disclaimer of opinion 拒绝表示意见审计报告 7qW:^2y
audit report with a qualified opinion 有保留意见的审计报告 fEQ<L!'
audit report with an adverse opinion 否定意见的审计报告 Nob(bD5SpE
audit report with dual dates 双重日期审计报告 O IewG5O
audit reporting stage 审计报告阶段 y-sQ"HPN
audit responsibility 审计责任 k,?Y`s
audit results 审计结果 v S% +
audit risk 审计风险 t '9E~_!C
audit sampling 审计抽样 <o?qpW$,>
audit sampling techniques 审计抽样方法，审计抽样技术 D;d;:WT5
audit strategies 审计策略 )2^OBfl7
audit summary 审计总结，审计小结 =C#,aoa!
audit team 审计小组 f4g(hjETbu
audit test 审计测试 ] E=JUYf0
audit trail 审计轨迹 fG,qax`:c
audit work 审计工作 aL=VNZ!Pqc
audit working paper 审计工作底稿 }JlQQ
audited financial statement 审计会计报表，已审计财务报表 bjQfZT (
Auditing Guidelines (the～) 审计规范指南 M
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auditing standards 审计准则 j/B zbjq"
audit-oriented working paper (审计)业务类工作底稿 uN`ACc)ESi
authorisation 授权 t 8M3V GN
authorisation of transaction 交易的授权 UZ] (X/
availability 可获得性 *"e[au^8*b
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balance 余额；差额；平衡 I RS^F;)
balance sheet 资产负债表 ( I,V+v+{Y
bank 银行 >T!n * -Zn
bank account 银行账户，银行户头 >eUAHmXQ|
bank statement 银行对账单 >nr1|2
barter transaction 易货交易，以物换物交易 i:[B#|%
basis of audit 审计依据 Ak}l6{ ..
basis of preparation (会计报表的)编制基础 2RE }l=h5
book of account 账目，账簿 d!wd,Xj}
borrowing 借款，贷款，借债 5/*ZqrJw{"
branch 分支，分支机构，分店 BO
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brought forward (账户余额等的)承上年，承上期，承上页 +[F9Q,bH@b
budget 预算 UoKBcarm
building 建筑物；大楼 np>*O }r*
business conditions 业务情况，经营情况 sPZa|AKHb
business licence (企业等的)营业执照
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business relation 业务关系 MPGQ4v i&
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