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 =*@ MQ
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审计词汇英汉对照 JNU"5sB
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ability to continue as a going concern 持续经营能力 jV(xYA3
acceptability 可接受性，可接受程度 SaX,^_GY
acceptable level of detection risk 检查风险的可接受水平 0:7v/S!:
acceptance of engagement 接受委托 +xo yKP!
accepting the engagement for the first time 首次接受委托 IN]`
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access to asset 对资产的接触 2tg/S=t}
according to 根据，依据，依照 =%:n0S0C"
account balance 账户余额 r_qncy,F
account for 对……进行会计处理，核算；解释 p 02nd.R6
accounting 会计，会计学 C}M0XW
accounting advisory serve 会计咨询服务 ^VM"!O;h {
accounting firm 会计师事务所 >x|A7iWn{,
accounting information 会计信息，会计资料 % 8rr*l5
accounting period 会计期间 e >ZbZy?
accounting policies 会计政策 *o:B oP=S
accounting professional bodies 会计职业组织，会计职业团体 B` t6H
accounting records 会计记录 ;W$w=j:
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accounting responsibility 会计责任 Pl>nd)i`
accounting service 会计服务 .P |+oYT&g
accounting standards 会计准则 b n<I#ZH2
Accounting Standards for Business Enterprises 企业会计准则 T6/$pJ
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accounting system 会计系统 m M\!4Yi`7
accounting treatment 会计处理 '/gxjr&
accuracy 准确性，精确性 &C x yP_
additional audit procedures 追加审计程序 U#UVenp@
addressee 收件人，收信人 [FeJ8P>z
Administration of State-owned Assets (the～) 国有资产管理局 =Ov;'MC
administrative laws and regulations 行政法规 82^
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adverse impact 不利影响，负面影响 ZYl-p]\*y
adverse opinion 反对意见
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advisory group 咨询组，顾问组 l"~h1xk~
agency fee 代理费，代理费用 ur~Tql
aggregate 总计，合计为…… W[ jW;uk
alternation of document and record 变造文件和记录 vMW
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alternative audit procedures 替代审计程序，备选审计程序 <.?^LT
amend 修改，修订
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amortisation 摊销 ^ Yf )lV&[
analytical capacity 分析能力 U:etcnb4w>
analytical procedures 分析性程序 Rpa A)R,
annual financial statements 年度会计报表，年度财务报表 H;b'"./
appendix 附录，附表 R"8})a
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applicable 适用的 ~PH1|h6
applicable laws and regulations 适用的法规 G}9bC r,
application systems 应用系统 .H[
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apply consistently 一贯地执行，一贯地实施 <Vr ] 2mw
appropriate 适当的，合适的； 8+g|>{Vov
征用，挪用 ^~YmLI4
appropriate authorization 适当的授权 $J;=Ux)$
appropriateness of audit evidence 审计证据的适当性 h!t2H6eyF
approval 批准，核准 .eDxIWW+ft
assertion (会计报表上的)认定；确认 HPd+Bd
assessed level of control risk 对控制风险的评估，控制风险的评估水平 nfd?@34"A2
asset 资产，财产 n )wpxR
asset restructuring 资产重组 ,
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assignment of duties 职责的划分 UmP?}Xw6
assistant 助理，助理人员 nHhD<a!
associated company 联属公司，联营公司 Y+PvL|`O
association 联合，结合；协会，社团 8 ' g*}[
assumption 假设，假定 A]~i uUHm
at a given date 在某一特定时日 @]VvqCk
attestation 鉴证，公证 , uqbS
attestation service 鉴证服务 7:R{~|R
audit adjustment 审计调整 S9ak '
audit areas 审计领域 5
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audit conclusion 审计结论 2}xFv2X
audit effectiveness 审计效果 vI: bl~
audit efficiency 审计效率 H?/cG_^y0
audit engagement letter 审计业务约定书 |0vHy7CE
audit evidence 审计证据 _>:=<xyOq
audit fee 审计费 C}DG'z9
audit files 审计档案 qzU2H
audit findings 审计中发现的事项 J?,!1V =
audit implementation stage 审计实施阶段 PUFW^"L
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audit mark 审计标识 !\D] \|Bo
audit materiality 审计重要性 x x`8>2T#e
audit method 审计方法 ZC\.};.
audit objective 审计目标，审计目的 dO4U9{+
audit of financial statements 会计报表审计，财务报表审计 % &Q7;?
audit opinion 审计意见 %Cbc@=k
audit period 被审计期间，被审计年度 7 yCx !P;
audit plan 审计计划 X m: gD6;9
audit planning 编制审计计划，制定审计计划，审计计划 efAahH
audit planning stage 审计计划阶段 L!}j3(I
audit procedure 审计程序 + EB,7<5<
audit programme 审计程序表，具体审计计划 G]3ML)l
audit report 审计报告 $nd-[x V
audit report with a disclaimer of opinion 拒绝表示意见审计报告 RxDxLU2kt
audit report with a qualified opinion 有保留意见的审计报告 m*Lv,yw %a
audit report with an adverse opinion 否定意见的审计报告 WUOPYYW<o
audit report with dual dates 双重日期审计报告 >J75T1PH=
audit reporting stage 审计报告阶段 kk\zZC
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audit responsibility 审计责任 0 f#a _
audit results 审计结果 HEfA c
audit risk 审计风险 X=c
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audit sampling 审计抽样 G>
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audit sampling techniques 审计抽样方法，审计抽样技术 Er+3S@sfq,
audit strategies 审计策略 OXCml(>{
audit summary 审计总结，审计小结 $q@RHcj
audit team 审计小组 q
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audit test 审计测试 /dvnQW4}8
audit trail 审计轨迹 @aPu}Hi
audit work 审计工作 ",
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audit working paper 审计工作底稿 AYQh=$)(
audited financial statement 审计会计报表，已审计财务报表 \S@ =zII_
Auditing Guidelines (the～) 审计规范指南 .gsu_ N_v
auditing standards 审计准则 eRqexqO!
audit-oriented working paper (审计)业务类工作底稿 t:j07 ,1~
authorisation 授权 ^)P5(fJ
authorisation of transaction 交易的授权 ' ^L
availability 可获得性 BMsy}08dQ
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balance 余额；差额；平衡 %<*pM @
balance sheet 资产负债表 <P hr`/
bank 银行 )*<d1$aM
bank account 银行账户，银行户头 lJQl$Wx^
bank statement 银行对账单 mbG^fy'
barter transaction 易货交易，以物换物交易 AeQ&V d|
basis of audit 审计依据 D2*Q1n
basis of preparation (会计报表的)编制基础 uXW.
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book of account 账目，账簿 ^0?cyv\>LA
borrowing 借款，贷款，借债 hD.wKX?oO
branch 分支，分支机构，分店 i2R]lE8
brought forward (账户余额等的)承上年，承上期，承上页 (IQ L`3f%
budget 预算 f7AJSHe
building 建筑物；大楼 ia.B@u1/
business conditions 业务情况，经营情况 V`&*%xgGR
business licence (企业等的)营业执照 kk./-G
business relation 业务关系 GN"LU>9|
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