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 I.+)sB?5
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审计词汇英汉对照 * \o$-6<
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ability to continue as a going concern 持续经营能力 _Sgk ^i3v
acceptability 可接受性，可接受程度 #VdI{IbW
acceptable level of detection risk 检查风险的可接受水平 MAe<.D HY
acceptance of engagement 接受委托 S2ppKlVv
accepting the engagement for the first time 首次接受委托 @y0bU*v7
access to asset 对资产的接触 Mj
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according to 根据，依据，依照 4nII/cPG
account balance 账户余额 ^UvK~5tBV
account for 对……进行会计处理，核算；解释 6"Lsui??
accounting 会计，会计学 qN1 -plY
accounting advisory serve 会计咨询服务 37 O#aJ,K
accounting firm 会计师事务所 _A,-[*OKI
accounting information 会计信息，会计资料 vbA7I<;
accounting period 会计期间 /
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accounting policies 会计政策 ok 3
accounting professional bodies 会计职业组织，会计职业团体 #i +P(xV
accounting records 会计记录 A_jB|<bjTP
accounting responsibility 会计责任 ?$J7 %I@
accounting service 会计服务 }.MoDR3\
accounting standards 会计准则 O:,2OMB}B`
Accounting Standards for Business Enterprises 企业会计准则 h 76NR
accounting system 会计系统 Xh0wWU*
accounting treatment 会计处理 p_5>?[TW:
accuracy 准确性，精确性 =WmBpUh
additional audit procedures 追加审计程序 !q-:rW? c
addressee 收件人，收信人 ? gA=39[j
Administration of State-owned Assets (the～) 国有资产管理局 F8S~wW=\w
administrative laws and regulations 行政法规 "6E1W,|{
adverse impact 不利影响，负面影响
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 )7I.N]=
agency fee 代理费，代理费用 A&|Wvb=
aggregate 总计，合计为…… !#c[~erNZ
alternation of document and record 变造文件和记录 1ak D]Z
alternative audit procedures 替代审计程序，备选审计程序 * >GIk`!wM
amend 修改，修订 \za5:?[xB
amortisation 摊销 S< EB&P
analytical capacity 分析能力 68p\WheCal
analytical procedures 分析性程序 ?)?IZ Qj
annual financial statements 年度会计报表，年度财务报表 ^p"4)6p-W
appendix 附录，附表 /O haERv
applicable 适用的 ''(fH$pY
applicable laws and regulations 适用的法规 ?GUz?'d
application systems 应用系统 r*i$+ Z
apply consistently 一贯地执行，一贯地实施 "rjv5*z^&
appropriate 适当的，合适的； KH2F#[
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appropriate authorization 适当的授权 ,5 eH2W
appropriateness of audit evidence 审计证据的适当性 .#= j
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approval 批准，核准 r,u <y_YW
assertion (会计报表上的)认定；确认
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 YQ 8j
asset 资产，财产
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asset restructuring 资产重组 'R4>C
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assignment of duties 职责的划分 <\1}@?NGC
assistant 助理，助理人员 Yg=E@F
associated company 联属公司，联营公司 ']d
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association 联合，结合；协会，社团 N J|NJ p&0
assumption 假设，假定 3 x"@**(Q
at a given date 在某一特定时日 =2RhPD
attestation 鉴证，公证 9N~8s6Ob
attestation service 鉴证服务 JCw{ ?^F"
audit adjustment 审计调整 1<LC8?wt
audit areas 审计领域 \LO_Nu9
audit conclusion 审计结论 Y!++C MzU
audit effectiveness 审计效果 {B FT
audit efficiency 审计效率 -1jjB1
audit engagement letter 审计业务约定书 N?qI
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audit evidence 审计证据 Qq' i*Mh
audit fee 审计费 zW"~YaO%C
audit files 审计档案 -`zG_]=-
audit findings 审计中发现的事项 -"~L2f"
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audit implementation stage 审计实施阶段 M&uzOK+
audit mark 审计标识 94T}iY.
audit materiality 审计重要性 ,U6*kvHS6
audit method 审计方法 5TXg;v#Z
audit objective 审计目标，审计目的 -Wl)Lez@
audit of financial statements 会计报表审计，财务报表审计 gB(9vhj $
audit opinion 审计意见
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audit period 被审计期间，被审计年度 R#Y50h zT
audit plan 审计计划 jZX Vsd
audit planning 编制审计计划，制定审计计划，审计计划 =ud `6
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audit planning stage 审计计划阶段 wl7 M fyU
audit procedure 审计程序 qTyg~]e9(
audit programme 审计程序表，具体审计计划 E^b
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audit report 审计报告 HA $Y1}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ' 2>l
audit report with a qualified opinion 有保留意见的审计报告 -1Djo:
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audit report with an adverse opinion 否定意见的审计报告 $z= 0[%L
audit report with dual dates 双重日期审计报告 EKc C+g
audit reporting stage 审计报告阶段 R<Z^L~)
audit responsibility 审计责任 s S
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audit results 审计结果 )r ULT$;i@
audit risk 审计风险 C= >B_EO
audit sampling 审计抽样 J1.qhy>
audit sampling techniques 审计抽样方法，审计抽样技术 ?V#G x> \
audit strategies 审计策略 iPMB$SdfO
audit summary 审计总结，审计小结 ,/~[ S
audit team 审计小组 0;}Aj8Fle
audit test 审计测试 aQ &uC )w
audit trail 审计轨迹 ? K 0U3V$s
audit work 审计工作 joe9.{
audit working paper 审计工作底稿 a*V9_Px$&
audited financial statement 审计会计报表，已审计财务报表 '4$lL 6ly>
Auditing Guidelines (the～) 审计规范指南 Gu2_dT
auditing standards 审计准则 + Qt[1 Xq
audit-oriented working paper (审计)业务类工作底稿 #-,g&)`]
authorisation 授权 \ 0D$Mie
authorisation of transaction 交易的授权 rqF"QU= l
availability 可获得性 /E)9v$!
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balance 余额；差额；平衡 !~kEtC
balance sheet 资产负债表 *%3oyWwCd
bank 银行 ~
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bank account 银行账户，银行户头 :JR<SFjm
bank statement 银行对账单 ~u! gUJ:
barter transaction 易货交易，以物换物交易 fVYiwE=F
basis of audit 审计依据 TfL4_IAG.
basis of preparation (会计报表的)编制基础 \ [cH/{nt
book of account 账目，账簿 [ dGO,ndE
borrowing 借款，贷款，借债 s,w YlVYf!
branch 分支，分支机构，分店 rw &y,%2
brought forward (账户余额等的)承上年，承上期，承上页 =q w &dwIQ
budget 预算 w}d}hI
building 建筑物；大楼 Y: wF5pp;
business conditions 业务情况，经营情况 K<#-" Xe;
business licence (企业等的)营业执照 c )03Ms4
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business relation 业务关系 yO c|*O=]U
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