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 *{t{/^'y
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审计词汇英汉对照 =W(mZ#*vdY
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ability to continue as a going concern 持续经营能力 .lVC>UT
acceptability 可接受性，可接受程度 `+_UG^aeW
acceptable level of detection risk 检查风险的可接受水平 MA\"J AP/
acceptance of engagement 接受委托 hqW4.|&\c
accepting the engagement for the first time 首次接受委托 `9a %vN
access to asset 对资产的接触 8OoKP4,;
according to 根据，依据，依照 *Nd SL
account balance 账户余额 7 e\g
account for 对……进行会计处理，核算；解释 fZK&
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accounting 会计，会计学 TfaL5evio
accounting advisory serve 会计咨询服务 uGIA4CUm
accounting firm 会计师事务所 " 'us.t.
accounting information 会计信息，会计资料 %N#8D<ULd
accounting period 会计期间 J0 BA@jH5
accounting policies 会计政策 LAG*H
accounting professional bodies 会计职业组织，会计职业团体 o2e aSG
accounting records 会计记录 }J27Y ;Zp9
accounting responsibility 会计责任 iaAVGgA9+
accounting service 会计服务 E/mp.f2!
accounting standards 会计准则 5gnNgt~
Accounting Standards for Business Enterprises 企业会计准则 hs IC5@s3
accounting system 会计系统 ]~g6#@l
accounting treatment 会计处理 0|<ER3xkx
accuracy 准确性，精确性 pPt 7M'uL"
additional audit procedures 追加审计程序 |7 Fe~TC
addressee 收件人，收信人 MP/6AAt7=|
Administration of State-owned Assets (the～) 国有资产管理局 =e'b*KTL,
administrative laws and regulations 行政法规 U4]>8L
adverse impact 不利影响，负面影响 -oo & 8
adverse opinion 反对意见 W99MA5 P
advisory group 咨询组，顾问组 R7: >'*F
agency fee 代理费，代理费用 '@)4 7]~
aggregate 总计，合计为…… 40}qf}8n t
alternation of document and record 变造文件和记录 +b_g,RNs!
alternative audit procedures 替代审计程序，备选审计程序 c , a+u
amend 修改，修订 qkB)CY7
amortisation 摊销 Ox ;q +5
analytical capacity 分析能力 UEL ni,$
analytical procedures 分析性程序 OQ&?^S`8',
annual financial statements 年度会计报表，年度财务报表 ?0 _ Bs4O\
appendix 附录，附表 7'pCFeA>=T
applicable 适用的 t2Dx$vT*&
applicable laws and regulations 适用的法规 __HPwOCG7
application systems 应用系统 @+LkGrDP
apply consistently 一贯地执行，一贯地实施 ^:g 8mt
appropriate 适当的，合适的； FSZQ 2* n5
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appropriate authorization 适当的授权 }t!,{ZryE1
appropriateness of audit evidence 审计证据的适当性
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approval 批准，核准 j+0=)Q%I=
assertion (会计报表上的)认定；确认 V?U->0>Z4
assessed level of control risk 对控制风险的评估，控制风险的评估水平 gJn|G#!
asset 资产，财产 "Ka2jw,
asset restructuring 资产重组 u^H: z0
assignment of duties 职责的划分 e%#(:L
assistant 助理，助理人员 b~?FV>gl
associated company 联属公司，联营公司 '"C$E922
association 联合，结合；协会，社团 ~~eR,H Yk
assumption 假设，假定 7kmU/ (8
at a given date 在某一特定时日 k2 Yh?OH
attestation 鉴证，公证 a1] @&D r
attestation service 鉴证服务 L~N<<8?\
audit adjustment 审计调整 ]$ [J_f*x
audit areas 审计领域 =Q985)Y&
audit conclusion 审计结论 8z&7wO
audit effectiveness 审计效果 ~ _C[~-
audit efficiency 审计效率 v;.7-9c*
audit engagement letter 审计业务约定书 e( 7F| G*
audit evidence 审计证据 <4, hrx&.
audit fee 审计费 bDI#' F
audit files 审计档案 J@RhbsZn
audit findings 审计中发现的事项 69{^Vfd;Y
audit implementation stage 审计实施阶段 vt0XCUnK
audit mark 审计标识 uM"G)$I\
audit materiality 审计重要性 7{HJjH!zx
audit method 审计方法 V_pWf5F
audit objective 审计目标，审计目的 rUjK1A{V
audit of financial statements 会计报表审计，财务报表审计 g.yr)
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audit opinion 审计意见 C?6 wI dp
audit period 被审计期间，被审计年度 @,
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audit plan 审计计划 {fXD@lhi
audit planning 编制审计计划，制定审计计划，审计计划 yRt]
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audit planning stage 审计计划阶段 Ara D_D
audit procedure 审计程序 (. ~#bl
audit programme 审计程序表，具体审计计划 pyA;%vJn
audit report 审计报告 YCvIB'
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \T)2J|mW
audit report with a qualified opinion 有保留意见的审计报告 ]`%}Q
audit report with an adverse opinion 否定意见的审计报告 f0rM 4" 1
audit report with dual dates 双重日期审计报告 6Yw;@w\
audit reporting stage 审计报告阶段 wc7gOrPpm
audit responsibility 审计责任 PCzC8~t
audit results 审计结果 hwkm'$}
audit risk 审计风险 k<p$BZ
audit sampling 审计抽样 < GoUth.#
audit sampling techniques 审计抽样方法，审计抽样技术 QkbXm[K.Z
audit strategies 审计策略 xa+=9=<AQ
audit summary 审计总结，审计小结 LE^kN<qMK
audit team 审计小组 `I|$U)'
audit test 审计测试 yPG,+uQ$.
audit trail 审计轨迹 jOL $k iW0
audit work 审计工作 3F fS2we
audit working paper 审计工作底稿
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audited financial statement 审计会计报表，已审计财务报表 6Y4sv5G
Auditing Guidelines (the～) 审计规范指南 $X1T!i[.X
auditing standards 审计准则 ! #l> +9
audit-oriented working paper (审计)业务类工作底稿 ``*iK
authorisation 授权 (> O'^W\3p
authorisation of transaction 交易的授权 ;T1OXuQ
availability 可获得性 LWG%]m|C
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balance 余额；差额；平衡 #- S%aeB
balance sheet 资产负债表 nr qr p
bank 银行 $yG>=G
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bank account 银行账户，银行户头
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bank statement 银行对账单 '1'#,u!
barter transaction 易货交易，以物换物交易 pVgzU u7
basis of audit 审计依据 m2wGg/F5
basis of preparation (会计报表的)编制基础 I8*_\Ez
book of account 账目，账簿 AE`z~L,
borrowing 借款，贷款，借债 JC| j*x(k/
branch 分支，分支机构，分店 gaFOm9y.e
brought forward (账户余额等的)承上年，承上期，承上页 \09m
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budget 预算 S ]_iobWK
building 建筑物；大楼 OV<'v%_&
business conditions 业务情况，经营情况 qff VF|7
business licence (企业等的)营业执照 quXL'g
business relation 业务关系 P)7:G?OTx
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