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 V Km! Ri$
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审计词汇英汉对照 =.|J!x
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ability to continue as a going concern 持续经营能力 ky>wOaTmN6
acceptability 可接受性，可接受程度 FtufuL?JS
acceptable level of detection risk 检查风险的可接受水平 nFX_+4V2
acceptance of engagement 接受委托 X d:7"/:r
accepting the engagement for the first time 首次接受委托 ; )Kh;;e
access to asset 对资产的接触
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according to 根据，依据，依照 o }Tz"bN
account balance 账户余额 dX8hp Q
account for 对……进行会计处理，核算；解释 <J (sR
accounting 会计，会计学 w(L>#?
accounting advisory serve 会计咨询服务 p
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accounting firm 会计师事务所 %pu Lr'Y
accounting information 会计信息，会计资料 V&soN:HS
accounting period 会计期间 ES <1tG
accounting policies 会计政策 A392=:N+Q
accounting professional bodies 会计职业组织，会计职业团体 q0%
accounting records 会计记录 x\?;= @AW
accounting responsibility 会计责任 ej&<GM|
accounting service 会计服务 VZ>On$ hp
accounting standards 会计准则 *?QE2&S:
Accounting Standards for Business Enterprises 企业会计准则 &"_u}I& \
accounting system 会计系统 *5sBhx
accounting treatment 会计处理 Nf+b" &Zh`
accuracy 准确性，精确性 BY\:dx)mK
additional audit procedures 追加审计程序 0 s#vwK13
addressee 收件人，收信人 9[v1h,L
Administration of State-owned Assets (the～) 国有资产管理局 : FAH\
administrative laws and regulations 行政法规 Q|}a R:4
adverse impact 不利影响，负面影响 s57N) 0kP
adverse opinion 反对意见 2c<&eX8 "
advisory group 咨询组，顾问组 vgn@d,v
agency fee 代理费，代理费用 y#Ht{)C
aggregate 总计，合计为…… NRnRMY-
alternation of document and record 变造文件和记录 [=uo1%
alternative audit procedures 替代审计程序，备选审计程序 gw+9x<e
amend 修改，修订 "T h$#3
amortisation 摊销 /Y[~-Y+!,
analytical capacity 分析能力 0Q1FL MLV
analytical procedures 分析性程序 _2fkb=2@
annual financial statements 年度会计报表，年度财务报表 2y0J`!/)
appendix 附录，附表 BE&B}LfvfO
applicable 适用的 *IlaM' [*
applicable laws and regulations 适用的法规 @vgG1w
application systems 应用系统 ;vhyhP.oM
apply consistently 一贯地执行，一贯地实施 QYXx:nIrg
appropriate 适当的，合适的； He0=-AR8
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appropriate authorization 适当的授权 O YM@s z
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appropriateness of audit evidence 审计证据的适当性 v,NHQyk
approval 批准，核准 6
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assertion (会计报表上的)认定；确认 _ |<d5TI
assessed level of control risk 对控制风险的评估，控制风险的评估水平 4!$
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asset 资产，财产 H Q!Xj .y
asset restructuring 资产重组 J MX6yV
assignment of duties 职责的划分 I3u{zHVwI
assistant 助理，助理人员 t{!
associated company 联属公司，联营公司 TAL/a*7\
association 联合，结合；协会，社团 dGZntT 2D
assumption 假设，假定 +y[@ T6_
at a given date 在某一特定时日 ||2Q~*:
attestation 鉴证，公证 rh2L Guo4m
attestation service 鉴证服务 ZZ/cq:3$ P
audit adjustment 审计调整 Q_*_?yf
audit areas 审计领域 N;F)jO
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audit conclusion 审计结论 f<i7 @%
audit effectiveness 审计效果 > 1L=,M
audit efficiency 审计效率 '2J0>B la
audit engagement letter 审计业务约定书 ?tf&pgo
audit evidence 审计证据 "re-@ Baw
audit fee 审计费 ^ s7,_!.Pq
audit files 审计档案 z
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audit findings 审计中发现的事项 @$Qof1j'%
audit implementation stage 审计实施阶段 CozKyt/r7
audit mark 审计标识 O(2 cW Q
audit materiality 审计重要性 TGT$ >/w >
audit method 审计方法 [}nK"4T"Ri
audit objective 审计目标，审计目的 ir> ]r<Zl
audit of financial statements 会计报表审计，财务报表审计 nR
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audit opinion 审计意见 qg z*'_S
audit period 被审计期间，被审计年度 Q>}2cDl
audit plan 审计计划 ;SwC&.I
audit planning 编制审计计划，制定审计计划，审计计划
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audit planning stage 审计计划阶段 rt]S\
audit procedure 审计程序 @z6!a
audit programme 审计程序表，具体审计计划 ske@uzAz
audit report 审计报告 -P=g3Q i
audit report with a disclaimer of opinion 拒绝表示意见审计报告 }`/gX=91
audit report with a qualified opinion 有保留意见的审计报告 :@
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audit report with an adverse opinion 否定意见的审计报告 KcGsMPJ
audit report with dual dates 双重日期审计报告 P=AS>N^yaL
audit reporting stage 审计报告阶段 +\`vq"e
audit responsibility 审计责任
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audit results 审计结果 >hMUr
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audit risk 审计风险 x c
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audit sampling 审计抽样 ]rd/;kg
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audit sampling techniques 审计抽样方法，审计抽样技术 /z."l!u6
audit strategies 审计策略 =C f ]
audit summary 审计总结，审计小结 `&7RMa4=
audit team 审计小组 W -2i+g)
audit test 审计测试 -=$2p0" R
audit trail 审计轨迹 v vu<:16
audit work 审计工作 `li nG1mF
audit working paper 审计工作底稿 Lrz3
audited financial statement 审计会计报表，已审计财务报表 BWPP5X9
Auditing Guidelines (the～) 审计规范指南 4 |J[Jdj
auditing standards 审计准则 Y8s;w!/
audit-oriented working paper (审计)业务类工作底稿 W+>wu%[L
authorisation 授权 b=
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authorisation of transaction 交易的授权 dFW=9ru+MQ
availability 可获得性 9
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balance 余额；差额；平衡 Rz <OF^Iy
balance sheet 资产负债表 #~Q=h`9
bank 银行 5vp|?-\ h>
bank account 银行账户，银行户头 `{<f rB@
bank statement 银行对账单 v L_zvX A
barter transaction 易货交易，以物换物交易 +`en{$%%
basis of audit 审计依据 >mu)/kl
basis of preparation (会计报表的)编制基础 _"f :`
book of account 账目，账簿 ,krS-.
borrowing 借款，贷款，借债 uF(k[[qaiN
branch 分支，分支机构，分店 x2wg^$F*oO
brought forward (账户余额等的)承上年，承上期，承上页 /F [+13C
budget 预算 a_T,t' 6
building 建筑物；大楼 :Z`4j
business conditions 业务情况，经营情况 '8Wv.X0`
business licence (企业等的)营业执照 CDg AGy
business relation 业务关系 q|#MB7e/
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