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 y#^d8
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审计词汇英汉对照 cyG3le& +G
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ability to continue as a going concern 持续经营能力 9#.nNv*z3
acceptability 可接受性，可接受程度 ep Eg 6
acceptable level of detection risk 检查风险的可接受水平 ^6|Q$]}Ok
acceptance of engagement 接受委托 /WB^h6qg
accepting the engagement for the first time 首次接受委托 PygaW&9Z|d
access to asset 对资产的接触 ](@Tbm8
according to 根据，依据，依照 uJm9h(xq
account balance 账户余额 {o4m3[C7=}
account for 对……进行会计处理，核算；解释 ;2-,Xzz8
accounting 会计，会计学 Qhsh{muw(
accounting advisory serve 会计咨询服务 ?x"<0k1g
accounting firm 会计师事务所 X4lz?Y :*
accounting information 会计信息，会计资料 5EIh5Y EU>
accounting period 会计期间 ub6=^`>h
accounting policies 会计政策 mHUQtGAVQ
accounting professional bodies 会计职业组织，会计职业团体 gEMxK2MNXj
accounting records 会计记录 1pVagLlb:7
accounting responsibility 会计责任 _1 f!9ghT\
accounting service 会计服务 `\P#TBM
accounting standards 会计准则 E=3<F_3W
Accounting Standards for Business Enterprises 企业会计准则 CYmwT>P+*4
accounting system 会计系统 N)03
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accounting treatment 会计处理 yNP
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accuracy 准确性，精确性 ,n }X, #]
additional audit procedures 追加审计程序 * f=H#
addressee 收件人，收信人 g
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Administration of State-owned Assets (the～) 国有资产管理局 |[;9$Vn
administrative laws and regulations 行政法规 1RZhy_$\.
adverse impact 不利影响，负面影响 m@R !o
adverse opinion 反对意见 %:sQ [^0
advisory group 咨询组，顾问组 ds,NNN<HW
agency fee 代理费，代理费用 D|@*HX@_Xp
aggregate 总计，合计为…… v{"$:Z
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alternation of document and record 变造文件和记录
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alternative audit procedures 替代审计程序，备选审计程序 Ro`9Ibqr
amend 修改，修订 M3 c-/7
amortisation 摊销 >uN{co hs
analytical capacity 分析能力 D$d8u=S
analytical procedures 分析性程序 Lqb9gUJ:U
annual financial statements 年度会计报表，年度财务报表 )" q$g&
appendix 附录，附表 6Lr G+p`
applicable 适用的 D.9qxM"Z>
applicable laws and regulations 适用的法规 ) RS*MEgA
application systems 应用系统 j
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apply consistently 一贯地执行，一贯地实施 o<`Mvw@Z
appropriate 适当的，合适的； ~tWIVj{
征用，挪用 Tz[ck 'k
appropriate authorization 适当的授权 GSIRZJl
appropriateness of audit evidence 审计证据的适当性 85+'9#~!
approval 批准，核准 s4/4o_[W
assertion (会计报表上的)认定；确认 _8Cw_
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ABw:SQ6=Q
asset 资产，财产 V6P2W0 m
asset restructuring 资产重组 U
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assignment of duties 职责的划分 U1}-]^\
assistant 助理，助理人员 DJvm wFx
associated company 联属公司，联营公司 mZQW>A]iE
association 联合，结合；协会，社团 +sq'\Tbp
assumption 假设，假定 d(9ZopJrQ
at a given date 在某一特定时日 FD:3;nUY7
attestation 鉴证，公证 E1 IT>_
attestation service 鉴证服务 5gYv CW&~
audit adjustment 审计调整 p'{B|ujj6
audit areas 审计领域
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audit conclusion 审计结论 u0 myB/`
audit effectiveness 审计效果 q#B=PZ'NA
audit efficiency 审计效率 Cp4 U`]
audit engagement letter 审计业务约定书 f 1s3pr??
audit evidence 审计证据 jYDpJ##Zb
audit fee 审计费 _ p%=RIR
audit files 审计档案 KT$Za
audit findings 审计中发现的事项 sG{f xha
audit implementation stage 审计实施阶段 Cw6\'p%l-\
audit mark 审计标识 @oE^(
audit materiality 审计重要性 n-zAkKM
audit method 审计方法 )#S;H$@$
audit objective 审计目标，审计目的 KUJCkwQ
audit of financial statements 会计报表审计，财务报表审计 3-x ;_
audit opinion 审计意见 {Tx"G9
audit period 被审计期间，被审计年度 gySCK-(y
audit plan 审计计划 T_iX1blrgh
audit planning 编制审计计划，制定审计计划，审计计划 Nz/PAs7g6
audit planning stage 审计计划阶段 b9nTg
audit procedure 审计程序 c12mT(+-
audit programme 审计程序表，具体审计计划 )Y 4 ;@pEU
audit report 审计报告 &:Q^j:
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ]R%[cr
audit report with a qualified opinion 有保留意见的审计报告 [$\KS_,Mn
audit report with an adverse opinion 否定意见的审计报告 CjR!dh1w_
audit report with dual dates 双重日期审计报告 5j'7V1:2
audit reporting stage 审计报告阶段 O 2x bHn4
audit responsibility 审计责任 tb$I8T
audit results 审计结果 Sc b'
audit risk 审计风险 M%&1j >d
audit sampling 审计抽样 &/dYJv$[9
audit sampling techniques 审计抽样方法，审计抽样技术 "&Q sv-9t
audit strategies 审计策略 +_ E^E
audit summary 审计总结，审计小结 a]H
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audit team 审计小组 (\8IgQ{
audit test 审计测试 TAL,(&[s
audit trail 审计轨迹 wrP3:!=
audit work 审计工作 2P3 5#QI[)
audit working paper 审计工作底稿 /{6&99SJcc
audited financial statement 审计会计报表，已审计财务报表 _2Zc?*4
Auditing Guidelines (the～) 审计规范指南 t@X{qm:%Z
auditing standards 审计准则 /(oxK>*F
audit-oriented working paper (审计)业务类工作底稿 "L4ZE4|)
authorisation 授权 >c`r&W.t
authorisation of transaction 交易的授权 uNKf!\Y
availability 可获得性 & /m0N\n?
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balance 余额；差额；平衡 m @Hg: DY
balance sheet 资产负债表 Kz~
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bank 银行 (N"9C+S}
bank account 银行账户，银行户头 a``/x_EZMn
bank statement 银行对账单 JU Xo3D~
barter transaction 易货交易，以物换物交易 B_DyH
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basis of audit 审计依据 .R^R32ln
basis of preparation (会计报表的)编制基础 = }ELu@\V[
book of account 账目，账簿 - ,186ZVZ
borrowing 借款，贷款，借债 .(^%M
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branch 分支，分支机构，分店 C5,\DdCX,
brought forward (账户余额等的)承上年，承上期，承上页 Lbk Quq/d
budget 预算 _|r/* (hh
building 建筑物；大楼 ajCe&+
business conditions 业务情况，经营情况 x)R1a q
business licence (企业等的)营业执照 bblEZ%
business relation 业务关系 B/Js>R
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