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 /~s<@<1!X
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审计词汇英汉对照 IO&U=-pn
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ability to continue as a going concern 持续经营能力 bBc <p{
acceptability 可接受性，可接受程度 *w. ":\P]
acceptable level of detection risk 检查风险的可接受水平 `-CN\
acceptance of engagement 接受委托 K_ymA,&()
accepting the engagement for the first time 首次接受委托 d0}(d Gl
access to asset 对资产的接触 6/3E !8
according to 根据，依据，依照 r aOuD3
account balance 账户余额 k 4<28
account for 对……进行会计处理，核算；解释 dZIbajs '
accounting 会计，会计学 ChUE,)
accounting advisory serve 会计咨询服务 9[ X'9* ,
accounting firm 会计师事务所 z.SKawm6T
accounting information 会计信息，会计资料 t}I@Rmso
accounting period 会计期间 ,6MJW#~]
accounting policies 会计政策
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accounting professional bodies 会计职业组织，会计职业团体 L ?;UcCB
accounting records 会计记录 n6,YA2yZO
accounting responsibility 会计责任 ^/}4M'[ w
accounting service 会计服务 Q p[
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accounting standards 会计准则 "8uNa
Accounting Standards for Business Enterprises 企业会计准则 d ])ctx B
accounting system 会计系统 a;KdkykG
accounting treatment 会计处理 A{-S )Z3}
accuracy 准确性，精确性 mzM95 yQ^Z
additional audit procedures 追加审计程序 Iv3yDL;
addressee 收件人，收信人 VH qoa>U,*
Administration of State-owned Assets (the～) 国有资产管理局 Z2g<"M
administrative laws and regulations 行政法规 />8A?+g9u
adverse impact 不利影响，负面影响 z]hRc8 g}d
adverse opinion 反对意见 X%<qHbKB,
advisory group 咨询组，顾问组 \reVA$M [
agency fee 代理费，代理费用 oDD"h,Z
aggregate 总计，合计为…… -,;w
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alternation of document and record 变造文件和记录 3^&`E} r
alternative audit procedures 替代审计程序，备选审计程序 (||qFu9a
amend 修改，修订 5*A5Y E-
amortisation 摊销 EpR n ,[
analytical capacity 分析能力 *XWu) >*o
analytical procedures 分析性程序 ;u(*&vRqr^
annual financial statements 年度会计报表，年度财务报表 E=,b;S -
appendix 附录，附表 Hicd
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applicable 适用的 SX'NFd
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applicable laws and regulations 适用的法规 f^QC4hf0
application systems 应用系统 *re?V9
apply consistently 一贯地执行，一贯地实施 bWb/>hI8
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appropriate 适当的，合适的； -le^ 5M7
征用，挪用 E<! L^A
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appropriate authorization 适当的授权 ^J -Xy\ X
appropriateness of audit evidence 审计证据的适当性 [~|k;\2 +
approval 批准，核准 Y R~e_cA:
assertion (会计报表上的)认定；确认 [S ]q'c)
assessed level of control risk 对控制风险的评估，控制风险的评估水平 OW=3t#"7Kp
asset 资产，财产 UMNNAX
asset restructuring 资产重组 :, v (l q
assignment of duties 职责的划分 YwY?tOxBe
assistant 助理，助理人员
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associated company 联属公司，联营公司 }m? Ut|
association 联合，结合；协会，社团 ?&,6Y '"
assumption 假设，假定 6W3oIt
at a given date 在某一特定时日 r6Vw!^]8u8
attestation 鉴证，公证 b p?TO]LH
attestation service 鉴证服务 (t5y$b c
audit adjustment 审计调整 q[P> s{"
audit areas 审计领域 + PsR*T
audit conclusion 审计结论 I*o6Bn
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audit effectiveness 审计效果 Bx}"X?%S
audit efficiency 审计效率 {W{;VJKQ2
audit engagement letter 审计业务约定书 E]&N'+T
audit evidence 审计证据 D?S|]]Y!q
audit fee 审计费 ,Js_ d
audit files 审计档案 !F~1+V>zP
audit findings 审计中发现的事项 mMZrBz7r
audit implementation stage 审计实施阶段 O \o@ ]
audit mark 审计标识 7z, $
audit materiality 审计重要性 !.V_?aYi8
audit method 审计方法 YZOwr72VL
audit objective 审计目标，审计目的 =Oh$pZRymu
audit of financial statements 会计报表审计，财务报表审计 a9^})By&
audit opinion 审计意见 Br s}
audit period 被审计期间，被审计年度 n{<@-6
audit plan 审计计划 Cpd>xXZz&S
audit planning 编制审计计划，制定审计计划，审计计划 ^fd* KM
audit planning stage 审计计划阶段 yVn%Bz'
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audit procedure 审计程序 n2AoEbd
audit programme 审计程序表，具体审计计划 ;}S_ PnwC@
audit report 审计报告 nSS Jl
audit report with a disclaimer of opinion 拒绝表示意见审计报告 6?US<<MQ
audit report with a qualified opinion 有保留意见的审计报告 -b +)Dp~$p
audit report with an adverse opinion 否定意见的审计报告 t'W6Fmwkx
audit report with dual dates 双重日期审计报告 ph(LsPT-
audit reporting stage 审计报告阶段 >a2[P"
audit responsibility 审计责任 1z2v[S&pk
audit results 审计结果 /#: *hn
audit risk 审计风险 b9i_ \
audit sampling 审计抽样 RYC%;h
audit sampling techniques 审计抽样方法，审计抽样技术 7g{JE^u
audit strategies 审计策略 h V`?,
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audit summary 审计总结，审计小结 zSsBb
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audit team 审计小组 AZNo%!)o
audit test 审计测试 r/ATZAgHP
audit trail 审计轨迹 Q2)5A& U\
audit work 审计工作 f`>\bdz
audit working paper 审计工作底稿 Xu_1r8-|=b
audited financial statement 审计会计报表，已审计财务报表 SV ~QH&0'
Auditing Guidelines (the～) 审计规范指南 h \`(
auditing standards 审计准则 !(
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audit-oriented working paper (审计)业务类工作底稿 n 78!]O
authorisation 授权 qx >Z@o
authorisation of transaction 交易的授权 c"`HKf
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availability 可获得性 Mx93D
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balance 余额；差额；平衡 k8}'@w
balance sheet 资产负债表 5)k/ 4l '
bank 银行 3 # udz C
bank account 银行账户，银行户头 ^HP$r*
bank statement 银行对账单 5gx;Bp^_
barter transaction 易货交易，以物换物交易 Qqb%^}Xx'u
basis of audit 审计依据 IWN18aaL?
basis of preparation (会计报表的)编制基础
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book of account 账目，账簿 AoxORPp'
borrowing 借款，贷款，借债 ^
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branch 分支，分支机构，分店 C$ at9=(E6
brought forward (账户余额等的)承上年，承上期，承上页 mpDxJk!
budget 预算 xK1w->[
building 建筑物；大楼 ],R\oMYy|P
business conditions 业务情况，经营情况 pG* W>F
business licence (企业等的)营业执照 F)'_,.?0
business relation 业务关系
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