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 Tq r]5
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审计词汇英汉对照 Jv|uI1V
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ability to continue as a going concern 持续经营能力 vakAl;
acceptability 可接受性，可接受程度 ]pZxbs&Vb
acceptable level of detection risk 检查风险的可接受水平 "gcHcboU5$
acceptance of engagement 接受委托 &vf%E@<
accepting the engagement for the first time 首次接受委托 |6% B2I&c
access to asset 对资产的接触 %V>Ss9;/8
according to 根据，依据，依照 t4a/\{/#9|
account balance 账户余额 &B</ ^:
account for 对……进行会计处理，核算；解释 TsPx"+>7`
accounting 会计，会计学 {R2gz]v4
accounting advisory serve 会计咨询服务 7gL N7_2
accounting firm 会计师事务所 4xg7 oo0iJ
accounting information 会计信息，会计资料 { *"I4
accounting period 会计期间 D5wy7`c
accounting policies 会计政策 e;y\v/A
accounting professional bodies 会计职业组织，会计职业团体 $c !cO" U
accounting records 会计记录 u}eqU%
accounting responsibility 会计责任 wF +9Iu
accounting service 会计服务 JF%eC}[d
accounting standards 会计准则 u7_IO
Accounting Standards for Business Enterprises 企业会计准则 T ~9)0A"]
accounting system 会计系统 |mSF a8G@
accounting treatment 会计处理 YceX)
accuracy 准确性，精确性 g:l5,j .K
additional audit procedures 追加审计程序 6;02_C]\o
addressee 收件人，收信人 l ( EDe
Administration of State-owned Assets (the～) 国有资产管理局 7X
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administrative laws and regulations 行政法规 ?R
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adverse impact 不利影响，负面影响 R6^U9 fDG
adverse opinion 反对意见 b
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advisory group 咨询组，顾问组 d-=RS]j;j
agency fee 代理费，代理费用 X=i^[
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aggregate 总计，合计为…… k3[%pS
alternation of document and record 变造文件和记录 x z-z"
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alternative audit procedures 替代审计程序，备选审计程序 p)5j~ Nl
amend 修改，修订 MZy zc
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amortisation 摊销 u!=9.3
analytical capacity 分析能力 7oj
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analytical procedures 分析性程序 cmpT_51~O
annual financial statements 年度会计报表，年度财务报表 Vv"JN?dHi
appendix 附录，附表 wABaNB=9;
applicable 适用的 BT|5"b}
applicable laws and regulations 适用的法规 uSeRn@
application systems 应用系统 SLzxF uV
apply consistently 一贯地执行，一贯地实施 w4m -DR5
appropriate 适当的，合适的； pvCf4pf~
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appropriate authorization 适当的授权 6TN!6 3{Cz
appropriateness of audit evidence 审计证据的适当性 V Ae@P
approval 批准，核准
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assertion (会计报表上的)认定；确认 6}Se$XMl
assessed level of control risk 对控制风险的评估，控制风险的评估水平 n"[VM=YGI
asset 资产，财产 [D8u.8q
asset restructuring 资产重组 ^6tcB* #A
assignment of duties 职责的划分 lzJ[ `i.
assistant 助理，助理人员 Fap@cW3?8
associated company 联属公司，联营公司 "|{3V:e>a
association 联合，结合；协会，社团 So &an !
assumption 假设，假定 I 9sx*'
at a given date 在某一特定时日 <M(Jqb cWa
attestation 鉴证，公证 2~:jg1
attestation service 鉴证服务 mlIX>ss|7B
audit adjustment 审计调整 Y<~N x~w{
audit areas 审计领域
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audit conclusion 审计结论 .AEOf0t
audit effectiveness 审计效果 jwm2ZJW
audit efficiency 审计效率 wz!a;]agg
audit engagement letter 审计业务约定书 0* G 5Vd
audit evidence 审计证据 1ga-8&!
audit fee 审计费 f.V
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audit files 审计档案 >(v%"04|e
audit findings 审计中发现的事项 >d .o1<
audit implementation stage 审计实施阶段 u "rK5'
audit mark 审计标识
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audit materiality 审计重要性 ]zGg x07d
audit method 审计方法 ^%)H;
audit objective 审计目标，审计目的 t
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audit of financial statements 会计报表审计，财务报表审计 tTWeO AF
audit opinion 审计意见 ~W
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audit period 被审计期间，被审计年度 eY3l^Su1
audit plan 审计计划 bjgf8427I
audit planning 编制审计计划，制定审计计划，审计计划 [;bZQ6JR
audit planning stage 审计计划阶段 $
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audit procedure 审计程序 -7 GF2
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audit programme 审计程序表，具体审计计划 %+PWcCmn
audit report 审计报告 0_Gi1)
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Va^AE uzF
audit report with a qualified opinion 有保留意见的审计报告 d3A= (/>D
audit report with an adverse opinion 否定意见的审计报告 :} r^sD
audit report with dual dates 双重日期审计报告 K<@g U\-!
audit reporting stage 审计报告阶段 F-!,U)
audit responsibility 审计责任 v3b[08
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audit results 审计结果 ,vfi]_PK
audit risk 审计风险 "qEi$a&]
audit sampling 审计抽样 fz%I ' +!
audit sampling techniques 审计抽样方法，审计抽样技术 adHZ
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audit strategies 审计策略 *gu 4%
audit summary 审计总结，审计小结 )@-v6;7b 0
audit team 审计小组 "=cWcztiP
audit test 审计测试 ./_o+~ \e'
audit trail 审计轨迹 Qo*,2B9R L
audit work 审计工作 ]X: {y&g(
audit working paper 审计工作底稿 T [mo
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audited financial statement 审计会计报表，已审计财务报表 8&1 5k A
Auditing Guidelines (the～) 审计规范指南 T6s~f$G
auditing standards 审计准则 a );>
audit-oriented working paper (审计)业务类工作底稿 j, SOL9yg
authorisation 授权 _xgF?#
authorisation of transaction 交易的授权 X[L6Av
availability 可获得性 DNsDEU
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balance 余额；差额；平衡 @(XX68
balance sheet 资产负债表 ahagt9[,:F
bank 银行 C -@
bank account 银行账户，银行户头 't2dP ,u<-
bank statement 银行对账单 IUX~dO
barter transaction 易货交易，以物换物交易 mZ;W$y SO
basis of audit 审计依据 @\[UZVmBw
basis of preparation (会计报表的)编制基础 ld~8g,
book of account 账目，账簿 FhJ8}at+e
borrowing 借款，贷款，借债 tw. 2h'D
branch 分支，分支机构，分店 DK V^c '
brought forward (账户余额等的)承上年，承上期，承上页
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budget 预算 ,vBi) H
building 建筑物；大楼 T GnyN'P|
business conditions 业务情况，经营情况 */gm! :Ym
business licence (企业等的)营业执照 S~WsGLF s
business relation 业务关系 Pb0+ z=L
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