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 JL u$UR4
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审计词汇英汉对照 43,*.1;sz
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ability to continue as a going concern 持续经营能力 :zO
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acceptability 可接受性，可接受程度 \]S)PDqR
acceptable level of detection risk 检查风险的可接受水平 dg+"G|nr
acceptance of engagement 接受委托 W>b\O">
accepting the engagement for the first time 首次接受委托 |GPY bxzc
access to asset 对资产的接触 ~Xr[d07bC
according to 根据，依据，依照 SF ^$p$mC
account balance 账户余额 @|OGxQoC
account for 对……进行会计处理，核算；解释 ]]_c3LJ2`
accounting 会计，会计学 j!0-3Y
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accounting advisory serve 会计咨询服务 GQjU="+
accounting firm 会计师事务所 ox";%|PP1
accounting information 会计信息，会计资料 W55 kR.X6M
accounting period 会计期间 PBL=P+
accounting policies 会计政策 ~~ p
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accounting professional bodies 会计职业组织，会计职业团体 *rV{(%\m
accounting records 会计记录 o##!S6:A
accounting responsibility 会计责任 B~O<?@]d
accounting service 会计服务 P
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accounting standards 会计准则 lm +s5}*%o
Accounting Standards for Business Enterprises 企业会计准则 M3JV^{O/DV
accounting system 会计系统 u: wf :^
accounting treatment 会计处理 ys7 Tq+
accuracy 准确性，精确性 2@N-#x '
additional audit procedures 追加审计程序 oX
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addressee 收件人，收信人 |g T8 QP
Administration of State-owned Assets (the～) 国有资产管理局 Fd%JF#Hk
administrative laws and regulations 行政法规 ,WoV)L '?
adverse impact 不利影响，负面影响 H>-{.E1bG
adverse opinion 反对意见 #.,L WL]
advisory group 咨询组，顾问组 N~?#Qh|ZnU
agency fee 代理费，代理费用 YWk+}y}^d
aggregate 总计，合计为…… j:^gmZ
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alternation of document and record 变造文件和记录 5 OAb6k'
alternative audit procedures 替代审计程序，备选审计程序 l @E
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amend 修改，修订 G6\`Iy68/v
amortisation 摊销 1k$5'^]^9]
analytical capacity 分析能力 ClPE_Cfw~
analytical procedures 分析性程序 A9GSeW<
annual financial statements 年度会计报表，年度财务报表 UzV78^:,iD
appendix 附录，附表 Jr( Z Ym'
applicable 适用的 q[. p(6:
applicable laws and regulations 适用的法规 =66'33l
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application systems 应用系统 4#B
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apply consistently 一贯地执行，一贯地实施 }/L# <n`Z
appropriate 适当的，合适的； ? a/\5`gnN
征用，挪用 |`AJP
appropriate authorization 适当的授权 cCG!X%9
appropriateness of audit evidence 审计证据的适当性 S.U #lA n(
approval 批准，核准 @)ls+}=Y
assertion (会计报表上的)认定；确认 $L'[ _J
assessed level of control risk 对控制风险的评估，控制风险的评估水平 5n e&6
asset 资产，财产 n HLMF7\
asset restructuring 资产重组 &}#zG5eu
assignment of duties 职责的划分 1T4#+kW&
assistant 助理，助理人员 2LCOB&-Ww
associated company 联属公司，联营公司 `j 4>
association 联合，结合；协会，社团 ;
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assumption 假设，假定 $+U 6c~^^
at a given date 在某一特定时日 *3fhVl=8^*
attestation 鉴证，公证 d-H03F@N
attestation service 鉴证服务 m`tX&K#-
audit adjustment 审计调整 {]4Zpev
audit areas 审计领域 ; 2a PhA
audit conclusion 审计结论 6R#igLm
audit effectiveness 审计效果 60xL.Z
audit efficiency 审计效率 aR)w~s\6
audit engagement letter 审计业务约定书 E>u U6#v
audit evidence 审计证据 q0n IJ(
audit fee 审计费 Y/L*0 M.<
audit files 审计档案 EO/4
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audit findings 审计中发现的事项 {_Fh3gjb/
audit implementation stage 审计实施阶段 -6e^`c6{
audit mark 审计标识 =9:gW5F69
audit materiality 审计重要性 @J'tPW<$
audit method 审计方法 ?YF2Uc8z%2
audit objective 审计目标，审计目的 +iN p8
audit of financial statements 会计报表审计，财务报表审计 E!=Iz5
audit opinion 审计意见 ~sNBklK
audit period 被审计期间，被审计年度 )E^Pn |H
audit plan 审计计划 MG^YT%f
audit planning 编制审计计划，制定审计计划，审计计划 NLt" yD3t
audit planning stage 审计计划阶段 _9<Mo;C
audit procedure 审计程序 ~,x4cOdR#
audit programme 审计程序表，具体审计计划 [<wpH0lNoy
audit report 审计报告 sDBwD%sb
audit report with a disclaimer of opinion 拒绝表示意见审计报告 @=BApuer+
audit report with a qualified opinion 有保留意见的审计报告 xiqeKoAD
audit report with an adverse opinion 否定意见的审计报告 6$H`wDh#(&
audit report with dual dates 双重日期审计报告 !L2!:_
audit reporting stage 审计报告阶段 mH)8A+us
audit responsibility 审计责任 UMK9[Iy$<M
audit results 审计结果 D"IxQ2}k
audit risk 审计风险 +DE;aGQ.z?
audit sampling 审计抽样 $dsLU5]1o
audit sampling techniques 审计抽样方法，审计抽样技术 Q ve5qJ
audit strategies 审计策略 2dDhO
audit summary 审计总结，审计小结 D/wJF[_
audit team 审计小组 b&RsxW7
audit test 审计测试 <s$Jj> <
audit trail 审计轨迹 ! iK{q0
audit work 审计工作 .dwbJT
audit working paper 审计工作底稿 Ve O
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audited financial statement 审计会计报表，已审计财务报表 |fo#pwX
Auditing Guidelines (the～) 审计规范指南 0#~k)>(7lR
auditing standards 审计准则 Z tc\4
audit-oriented working paper (审计)业务类工作底稿 & u6ydN1xe
authorisation 授权 #L &/o9|
authorisation of transaction 交易的授权 Qm_;o(
availability 可获得性 {4)d
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balance 余额；差额；平衡 ST,+]p3L(
balance sheet 资产负债表 /L./-92NH4
bank 银行 ;Nd'GA+1;(
bank account 银行账户，银行户头
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bank statement 银行对账单 I6,||!sZ
barter transaction 易货交易，以物换物交易 ^ ~dC&!D
basis of audit 审计依据 VH v L:z
basis of preparation (会计报表的)编制基础 UUF]45t>
book of account 账目，账簿 ?A-f_0<0
borrowing 借款，贷款，借债 "6v_<t`q"
branch 分支，分支机构，分店 bgkBgugZhX
brought forward (账户余额等的)承上年，承上期，承上页 Mo oxT7
budget 预算 J7t) H_S{
building 建筑物；大楼 K#VGG,h7Y
business conditions 业务情况，经营情况 \ rKUPI\
business licence (企业等的)营业执照 hBhbcWD,ka
business relation 业务关系 f+\ UVq?
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