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 yd]W',c
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审计词汇英汉对照 cR[)[9}
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ability to continue as a going concern 持续经营能力 x/ {
acceptability 可接受性，可接受程度 \om$%FUP
acceptable level of detection risk 检查风险的可接受水平 { xi$' r
acceptance of engagement 接受委托 SouPk/-B80
accepting the engagement for the first time 首次接受委托 V.Dqbv
access to asset 对资产的接触 ;hA>?o_i(
according to 根据，依据，依照 3+u11'0=t
account balance 账户余额 [?r`8K2!,
account for 对……进行会计处理，核算；解释 $xNM ^O
accounting 会计，会计学 1"RO )&
accounting advisory serve 会计咨询服务 PaP47>(
accounting firm 会计师事务所 5 rRYv~+
accounting information 会计信息，会计资料 AH{ ]tE
accounting period 会计期间
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accounting policies 会计政策 R!0O[i
accounting professional bodies 会计职业组织，会计职业团体 ~b+4rYNxU_
accounting records 会计记录 m] R< :_
accounting responsibility 会计责任 j#$ R .
accounting service 会计服务 Q@6OIE
accounting standards 会计准则 8`Q8Mct$<
Accounting Standards for Business Enterprises 企业会计准则 *.K+"WS%
accounting system 会计系统 ;g?oU "Y M
accounting treatment 会计处理 ):;
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accuracy 准确性，精确性 &?f{.
additional audit procedures 追加审计程序 0(VAmb%{
addressee 收件人，收信人 tPIT+1. ]z
Administration of State-owned Assets (the～) 国有资产管理局 V%g$LrLVe
administrative laws and regulations 行政法规 !FX0Nx=oi
adverse impact 不利影响，负面影响 }` E5I&r4
adverse opinion 反对意见 \-a^8{.^E
advisory group 咨询组，顾问组 kngkG|du
agency fee 代理费，代理费用 *kY\,r&!P
aggregate 总计，合计为…… sXDS_Q
alternation of document and record 变造文件和记录 U']DB h
alternative audit procedures 替代审计程序，备选审计程序 Qz2Y w `
amend 修改，修订 L}UJ`U
amortisation 摊销 kE;h[No&K
analytical capacity 分析能力 -lV]( (I&
analytical procedures 分析性程序 yoGe^ga r
annual financial statements 年度会计报表，年度财务报表 ~KHGh29
appendix 附录，附表 f=]+\0MQ
applicable 适用的 [g
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applicable laws and regulations 适用的法规 WF,<7mx=-
application systems 应用系统 rCR?]1*Z
apply consistently 一贯地执行，一贯地实施 _p <W
appropriate 适当的，合适的； j|gQe .,1
征用，挪用 ) (unL`y
appropriate authorization 适当的授权 _TfG-Ae
appropriateness of audit evidence 审计证据的适当性 Mla Viw
approval 批准，核准 qgg/_H:
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assertion (会计报表上的)认定；确认 DXu#07\
assessed level of control risk 对控制风险的评估，控制风险的评估水平 wi^zXcVj
asset 资产，财产 `WQz_}TqB
asset restructuring 资产重组 NBEcx>pma
assignment of duties 职责的划分 +EjH9;gx
assistant 助理，助理人员 Nd'+s>d0
associated company 联属公司，联营公司 ,r~pf (nz
association 联合，结合；协会，社团 2 eo]D
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assumption 假设，假定 Vp{! Ft8>
at a given date 在某一特定时日 GEj/Z};;[b
attestation 鉴证，公证 #Jp_y|
attestation service 鉴证服务 1"? 3l`i
audit adjustment 审计调整 Zz}Wg@&
audit areas 审计领域 J}U); A
audit conclusion 审计结论 9Jd{HI=
audit effectiveness 审计效果 Sm-gi|A
audit efficiency 审计效率 L;N)l2m.\
audit engagement letter 审计业务约定书 s ;EwAd(
audit evidence 审计证据 z +,l"#Vv
audit fee 审计费 rDFD rviW_
audit files 审计档案 @yiAi:v@
audit findings 审计中发现的事项 Z^ynw8k"
audit implementation stage 审计实施阶段 eH,
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audit mark 审计标识 JAJo^}}{b
audit materiality 审计重要性 ]D_"tQ?i
audit method 审计方法 v zgR3r
audit objective 审计目标，审计目的 ~R^~?Y%+<
audit of financial statements 会计报表审计，财务报表审计 d S]TTU1
audit opinion 审计意见 k+# 6
audit period 被审计期间，被审计年度 x}v]JEIf[Q
audit plan 审计计划 .<&o,
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audit planning 编制审计计划，制定审计计划，审计计划 1AMxZ (e
audit planning stage 审计计划阶段
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audit procedure 审计程序 JrlDTNJj'
audit programme 审计程序表，具体审计计划 [Q+8Ku
audit report 审计报告 h0}r #L
audit report with a disclaimer of opinion 拒绝表示意见审计报告 |R[@u=7s
audit report with a qualified opinion 有保留意见的审计报告 Wy1#K)LRb
audit report with an adverse opinion 否定意见的审计报告 &/QdG= r +
audit report with dual dates 双重日期审计报告 q "BM*:W
audit reporting stage 审计报告阶段 tgmG#b*
audit responsibility 审计责任 ?pSb ,kN}'
audit results 审计结果 s
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audit risk 审计风险 M~% ~y`D^
audit sampling 审计抽样 OBrbWXp@
audit sampling techniques 审计抽样方法，审计抽样技术 ~*"]XE?M
audit strategies 审计策略 t8SvU
audit summary 审计总结，审计小结 LpRl!\FY$
audit team 审计小组 {l/j?1Dxq
audit test 审计测试 <[iw1 >
audit trail 审计轨迹 F<FNZQ@<U
audit work 审计工作 Su" 9`
audit working paper 审计工作底稿 .Uk e jx
audited financial statement 审计会计报表，已审计财务报表 ;k1 \-
Auditing Guidelines (the～) 审计规范指南 {Yq"%n'0
auditing standards 审计准则 n-ZOe]3
audit-oriented working paper (审计)业务类工作底稿 )@lZ~01~d
authorisation 授权 }/) vOUcEd
authorisation of transaction 交易的授权 `y"(\ 1
availability 可获得性 f};lH[B 3y
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balance 余额；差额；平衡 X} "Ic@8
balance sheet 资产负债表 ":=\ ci]e%
bank 银行 kp F") 0qr
bank account 银行账户，银行户头 %DyukUJ
bank statement 银行对账单 E
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barter transaction 易货交易，以物换物交易 nE"##2X
basis of audit 审计依据 iYbp ^iVg
basis of preparation (会计报表的)编制基础 w=e_@^Fkx
book of account 账目，账簿 OYnxEdo7
borrowing 借款，贷款，借债 $H\[yg>4
branch 分支，分支机构，分店 Z8vMVo
brought forward (账户余额等的)承上年，承上期，承上页 VycC uq&M
budget 预算 M$Sq3m`{!
building 建筑物；大楼 R#"LP7\
business conditions 业务情况，经营情况 {tS^Q*F
business licence (企业等的)营业执照 U&F1}P$fb
business relation 业务关系 +Cs[ ]~
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