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 }
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审计词汇英汉对照 < *{(>
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ability to continue as a going concern 持续经营能力 =1F F2#zS
acceptability 可接受性，可接受程度 T=cb:PD{%
acceptable level of detection risk 检查风险的可接受水平 BQ~&gy{
acceptance of engagement 接受委托 N %?8Bm~dP
accepting the engagement for the first time 首次接受委托 j%*<W> O
access to asset 对资产的接触 2 B wpxV8
according to 根据，依据，依照 @L^30>?l
account balance 账户余额 > Gxu8,_;
account for 对……进行会计处理，核算；解释 *_yp]z"
accounting 会计，会计学 U C 9w T
accounting advisory serve 会计咨询服务 ga91#NWgK
accounting firm 会计师事务所 X _I.f6v{
accounting information 会计信息，会计资料 NslaG
accounting period 会计期间 W
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accounting policies 会计政策 K:sC6|wG
accounting professional bodies 会计职业组织，会计职业团体 -Ar 3>d
accounting records 会计记录 ( (
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accounting responsibility 会计责任 9 D mQ
accounting service 会计服务 ( KG>l TdN
accounting standards 会计准则 gC S%J40r
Accounting Standards for Business Enterprises 企业会计准则 JE+{Vx}
accounting system 会计系统 wsfn>w?!V
accounting treatment 会计处理 o"A%dC _
accuracy 准确性，精确性 QGd"Z lQ
additional audit procedures 追加审计程序 =
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addressee 收件人，收信人 IqONDde p9
Administration of State-owned Assets (the～) 国有资产管理局 {R. @EFkZ
administrative laws and regulations 行政法规 ='r4z z
adverse impact 不利影响，负面影响 !7[Rhk7bW
adverse opinion 反对意见 uH!;4@ uI
advisory group 咨询组，顾问组 ma26|N5
agency fee 代理费，代理费用 c7N`W}BZ
aggregate 总计，合计为…… [mk !]
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alternation of document and record 变造文件和记录 re}
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alternative audit procedures 替代审计程序，备选审计程序 3& JsYQu
amend 修改，修订 Y3I+TI>x
amortisation 摊销 Cp ICb9w
analytical capacity 分析能力 zc-.W2"Hu
analytical procedures 分析性程序 u7<s_M3%N
annual financial statements 年度会计报表，年度财务报表 enJE#4Z5&s
appendix 附录，附表 |+i?FY A\
applicable 适用的 $
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applicable laws and regulations 适用的法规 "eal Yveu
application systems 应用系统 dPRG L
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apply consistently 一贯地执行，一贯地实施 iP JZ %
appropriate 适当的，合适的； s?*MZC
征用，挪用 ve / Q6j{
appropriate authorization 适当的授权 8aD4 wc
appropriateness of audit evidence 审计证据的适当性 &wZ:$ lK#o
approval 批准，核准 SNd]c
assertion (会计报表上的)认定；确认 GVp2| \-L
assessed level of control risk 对控制风险的评估，控制风险的评估水平 )f0t
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asset 资产，财产 QJ
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asset restructuring 资产重组 Fu (I<o+T-
assignment of duties 职责的划分 T=2 91)@
assistant 助理，助理人员 R3$e q
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associated company 联属公司，联营公司 {N$G|bm]u<
association 联合，结合；协会，社团 %+9Mr ami
assumption 假设，假定 0Q5ua `U
at a given date 在某一特定时日 @cF
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attestation 鉴证，公证 `7|v
attestation service 鉴证服务 Jj'~\j
audit adjustment 审计调整 ?H3xE=<X
audit areas 审计领域 ^@`dsll
audit conclusion 审计结论 {E`f(9r:
audit effectiveness 审计效果 LE!3'^Zq
audit efficiency 审计效率 NPEs0|
audit engagement letter 审计业务约定书 S-:l
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audit evidence 审计证据 B;':Eaa@
audit fee 审计费 R28h%KN
audit files 审计档案 q $s0zqV5
audit findings 审计中发现的事项 u<\/T&S
audit implementation stage 审计实施阶段 '
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audit mark 审计标识 [ua{qJ9
audit materiality 审计重要性 OY6l t.t
audit method 审计方法 pFD L5
audit objective 审计目标，审计目的 Z %MP:@z
audit of financial statements 会计报表审计，财务报表审计 z@bi X
audit opinion 审计意见 Zl.}J,0F
audit period 被审计期间，被审计年度 4>>d
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audit plan 审计计划 9[B*CD |
audit planning 编制审计计划，制定审计计划，审计计划 g(MeCoCc
audit planning stage 审计计划阶段 z/N~HSh!d
audit procedure 审计程序 z.pP~he
audit programme 审计程序表，具体审计计划 # f~#38_
audit report 审计报告 vh
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 [*#ms=Zdc
audit report with a qualified opinion 有保留意见的审计报告 xq.,7#3
audit report with an adverse opinion 否定意见的审计报告 %Sfew/"R0
audit report with dual dates 双重日期审计报告 X'WbS
audit reporting stage 审计报告阶段 j#0@%d
audit responsibility 审计责任 +kQ$X{+;8
audit results 审计结果 {v56 k8uZ
audit risk 审计风险 2bfKD'!aH
audit sampling 审计抽样 _w=si?q
audit sampling techniques 审计抽样方法，审计抽样技术 x2[A(O=
audit strategies 审计策略 6<R!` N 6
audit summary 审计总结，审计小结 7\K=8G
audit team 审计小组 h O@'WoniW
audit test 审计测试 NS;,(v{*N
audit trail 审计轨迹 Ylll4w62N
audit work 审计工作 Lu6! W
audit working paper 审计工作底稿 -D0kp~AO4N
audited financial statement 审计会计报表，已审计财务报表 `$7j:<c=
Auditing Guidelines (the～) 审计规范指南 '$PiyM|V
auditing standards 审计准则 [L" (flY(E
audit-oriented working paper (审计)业务类工作底稿 -Yy,L%E]F:
authorisation 授权 @%fNB,H`
authorisation of transaction 交易的授权 |28z4 .
availability 可获得性 vz*QzVk1
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balance 余额；差额；平衡 [&y{z-D>
balance sheet 资产负债表 ]
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bank 银行 ^N _kiSr
bank account 银行账户，银行户头 } O8|_d
bank statement 银行对账单 YUat}-S
barter transaction 易货交易，以物换物交易 {xp/1? Mo*
basis of audit 审计依据 ]i)m
basis of preparation (会计报表的)编制基础 S
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book of account 账目，账簿 ^i2W=A'P
borrowing 借款，贷款，借债 =U!M,zw4
branch 分支，分支机构，分店 mTT1,|
brought forward (账户余额等的)承上年，承上期，承上页 kFW9@ !9
budget 预算 B)O{+avu
building 建筑物；大楼 |vw0:\/ H
business conditions 业务情况，经营情况 t{|
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business licence (企业等的)营业执照 >fP a>[_1
business relation 业务关系 +ZEj(fd
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