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 G5y]^P
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审计词汇英汉对照 GhSL%y
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ability to continue as a going concern 持续经营能力 &/J.0d-*``
acceptability 可接受性，可接受程度 Y&K<{ KA\4
acceptable level of detection risk 检查风险的可接受水平 `@ VM<
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acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 zgEr , nF
access to asset 对资产的接触 fxLE ]VJQ
according to 根据，依据，依照 bIvJs9L
account balance 账户余额 t~+{Hr) #y
account for 对……进行会计处理，核算；解释 =;'ope(?S
accounting 会计，会计学 ~u O:tL
accounting advisory serve 会计咨询服务 Ba"^K d`
accounting firm 会计师事务所 I ?^Q084
accounting information 会计信息，会计资料 9 AQ96
accounting period 会计期间 yDu
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accounting policies 会计政策 k;"R y8[k
accounting professional bodies 会计职业组织，会计职业团体 a2(D!_dZR
accounting records 会计记录 D:q l^{~
accounting responsibility 会计责任 P3,Z5|
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accounting service 会计服务 '$2oSd
accounting standards 会计准则 2XETQ; 9
Accounting Standards for Business Enterprises 企业会计准则 b @{%qh ,C
accounting system 会计系统 -z>Z0viA
accounting treatment 会计处理 !0!P.Q8>&
accuracy 准确性，精确性 "/ a*[_sV
additional audit procedures 追加审计程序 X\c1q4oB[
addressee 收件人，收信人 CYT uj>Ww
Administration of State-owned Assets (the～) 国有资产管理局 ?34EJ
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administrative laws and regulations 行政法规 fY)4]= L
adverse impact 不利影响，负面影响 -@gJqoo>
adverse opinion 反对意见 O]$*EiO\
advisory group 咨询组，顾问组 0x3 h8
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agency fee 代理费，代理费用 '0])7jq
aggregate 总计，合计为…… 'NG^HLD/
alternation of document and record 变造文件和记录 " kE:T.,
alternative audit procedures 替代审计程序，备选审计程序 o1p$9PL\:
amend 修改，修订 A9fjMnw
amortisation 摊销 p ?Ij-uo"o
analytical capacity 分析能力 QXIbFv
analytical procedures 分析性程序 +[ZMrTW!0C
annual financial statements 年度会计报表，年度财务报表 Z,N7nMJf
appendix 附录，附表 hX'z]Am<
applicable 适用的 n
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applicable laws and regulations 适用的法规 2heWE
application systems 应用系统
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apply consistently 一贯地执行，一贯地实施 `/gEKrhL-
appropriate 适当的，合适的； ]$?zT`>(F
征用，挪用
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appropriate authorization 适当的授权 l?yZtZ8
appropriateness of audit evidence 审计证据的适当性 3u"J4%zg|L
approval 批准，核准 fRv
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assertion (会计报表上的)认定；确认 R5'Z4.~
assessed level of control risk 对控制风险的评估，控制风险的评估水平 k #,Gfs
asset 资产，财产 9Ww=hfb5UW
asset restructuring 资产重组 0 ?&aV_:;X
assignment of duties 职责的划分 sa0^1$(<
assistant 助理，助理人员 =A6u=
associated company 联属公司，联营公司 +*:x#$phx
association 联合，结合；协会，社团 RB$ 8^#
assumption 假设，假定 SCI-jf3 WN
at a given date 在某一特定时日 S7#^u`'Q_^
attestation 鉴证，公证 gR _b~ ^
attestation service 鉴证服务 )@lo ';\
audit adjustment 审计调整
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audit areas 审计领域 2Xj-A\Oh~
audit conclusion 审计结论 nkCRe
audit effectiveness 审计效果 ^RF mRn
audit efficiency 审计效率 u {E^<fW]
audit engagement letter 审计业务约定书 t UAY]BJ*s
audit evidence 审计证据 ,mE]?X yO
audit fee 审计费 pn_gq~5ng
audit files 审计档案 aP6%OI
audit findings 审计中发现的事项 No92Y^~/
audit implementation stage 审计实施阶段 6!Tf'#TV~!
audit mark 审计标识 C Sk
audit materiality 审计重要性 1vR#FE?
audit method 审计方法 8HH.P`Vk#
audit objective 审计目标，审计目的 9>$%F;JP44
audit of financial statements 会计报表审计，财务报表审计 ^&G O4u
audit opinion 审计意见 zx]M/=7,V#
audit period 被审计期间，被审计年度 b#\ k Z/W
audit plan 审计计划 A0N ;VYv
audit planning 编制审计计划，制定审计计划，审计计划 xUYN\Pc-
audit planning stage 审计计划阶段 M'!! EQo
audit procedure 审计程序 dn.c#
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audit programme 审计程序表，具体审计计划 s$nfY.C
audit report 审计报告 |\r\i&|g1
audit report with a disclaimer of opinion 拒绝表示意见审计报告 omUl2C
audit report with a qualified opinion 有保留意见的审计报告 1r-,V X7
audit report with an adverse opinion 否定意见的审计报告 Kjca>/id
audit report with dual dates 双重日期审计报告 tB(X`A.|
audit reporting stage 审计报告阶段 Dk{nOvZu<
audit responsibility 审计责任 B Uy}Rn
audit results 审计结果 n4d(`
audit risk 审计风险 ,9l!fT?iH
audit sampling 审计抽样 {*=5qV }
audit sampling techniques 审计抽样方法，审计抽样技术 $Ln2O#
audit strategies 审计策略 0 *Yivx6
audit summary 审计总结，审计小结 0\ytBxL
audit team 审计小组 s)7`r6w
audit test 审计测试 *}WqYqOow
audit trail 审计轨迹 s)&R W#:X
audit work 审计工作 [ Xo
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audit working paper 审计工作底稿 DrCfC[A~]
audited financial statement 审计会计报表，已审计财务报表 B8#
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Auditing Guidelines (the～) 审计规范指南 O 9 Au =
auditing standards 审计准则 4#Nd;gM2
audit-oriented working paper (审计)业务类工作底稿 qI%9MI;BV
authorisation 授权 K
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authorisation of transaction 交易的授权 MvjwP?J]
availability 可获得性 k3|9U'r!c
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balance 余额；差额；平衡 RV @(& eM
balance sheet 资产负债表 [?r\b
bank 银行 +VI0 oo {Z
bank account 银行账户，银行户头 LF,c-Cv!jL
bank statement 银行对账单 !\|@{UJk/
barter transaction 易货交易，以物换物交易 &) 'kX
basis of audit 审计依据 w!Lb;4x ?
basis of preparation (会计报表的)编制基础 _ q!ck0_
book of account 账目，账簿 GH)+y D[o
borrowing 借款，贷款，借债 1ZH8/1gWI
branch 分支，分支机构，分店 oO9iB:w
brought forward (账户余额等的)承上年，承上期，承上页 0BwQ!B.
budget 预算 [(^''*7r+T
building 建筑物；大楼 lV *&^Q8.
business conditions 业务情况，经营情况 *q 9$SDm
business licence (企业等的)营业执照 BO cEL%+
business relation 业务关系 AE@Rn
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