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 Pj8W]SA_
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审计词汇英汉对照 p~WX\;
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ability to continue as a going concern 持续经营能力 #(}'G*
acceptability 可接受性，可接受程度 `y>B bJqy
acceptable level of detection risk 检查风险的可接受水平 jr(|-!RVMN
acceptance of engagement 接受委托 v, |jmv+:
accepting the engagement for the first time 首次接受委托 \1sWmN
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access to asset 对资产的接触 +#L'g c
according to 根据，依据，依照 [gGo^^aW#
account balance 账户余额 {8 #
account for 对……进行会计处理，核算；解释 ^+w1:C 5
accounting 会计，会计学 (3WK2IM^
accounting advisory serve 会计咨询服务 @ 3rJ $6W
accounting firm 会计师事务所 f}EsS
accounting information 会计信息，会计资料 4k!>
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accounting period 会计期间 s.^+y7$
accounting policies 会计政策 O{p7I&
accounting professional bodies 会计职业组织，会计职业团体 ?)g [Xc;K
accounting records 会计记录 &r+!rL Kp
accounting responsibility 会计责任 'w0?-
accounting service 会计服务 Z.`0
accounting standards 会计准则 N 6Dv1_c,
Accounting Standards for Business Enterprises 企业会计准则 fI,2l
accounting system 会计系统 G<P/COI#M5
accounting treatment 会计处理 z))rk vL%
accuracy 准确性，精确性 %Z8w UG
additional audit procedures 追加审计程序 Bk]
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addressee 收件人，收信人 9* P-k.Bl
Administration of State-owned Assets (the～) 国有资产管理局 1 F&}e&}c
administrative laws and regulations 行政法规 dVMLn4[,MA
adverse impact 不利影响，负面影响 $9h^tP'CV
adverse opinion 反对意见 ?rY +,nQP
advisory group 咨询组，顾问组 M< H+$}[
agency fee 代理费，代理费用 f \FqZ?w
aggregate 总计，合计为…… ^fV-m&F)K*
alternation of document and record 变造文件和记录 ;{Yr
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alternative audit procedures 替代审计程序，备选审计程序 *x _e] /}
amend 修改，修订 Gzp*V r
amortisation 摊销 cT@H49#uB
analytical capacity 分析能力 MO?
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analytical procedures 分析性程序 vR
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annual financial statements 年度会计报表，年度财务报表 G.r =fNP
appendix 附录，附表 3lbGG42:
applicable 适用的 : )y3 & I
applicable laws and regulations 适用的法规 /i
application systems 应用系统 zDBm^ s
apply consistently 一贯地执行，一贯地实施 MwX8F YF
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appropriate 适当的，合适的； V+zn`
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征用，挪用 ,&g-DC ag
appropriate authorization 适当的授权 Jpy~5kS
appropriateness of audit evidence 审计证据的适当性 5~$WSL?O)
approval 批准，核准 ,kUg"\_k
assertion (会计报表上的)认定；确认 KpIY>k
assessed level of control risk 对控制风险的评估，控制风险的评估水平 zcu
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asset 资产，财产 $KBW{
asset restructuring 资产重组 YV'B*arIA
assignment of duties 职责的划分 T)tTzgLD}
assistant 助理，助理人员 :UX8^+bfZ
associated company 联属公司，联营公司 A8k $ .E
association 联合，结合；协会，社团 t.
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assumption 假设，假定 RB6TM
at a given date 在某一特定时日 )` S5>[6
attestation 鉴证，公证 #bCUI*N"P
attestation service 鉴证服务 O|+$ 9#,
audit adjustment 审计调整 Ba t@
audit areas 审计领域 jAovzZ6BL
audit conclusion 审计结论 t0za%q!fK<
audit effectiveness 审计效果 rCb$^(w{7
audit efficiency 审计效率 {E}D 6`{
audit engagement letter 审计业务约定书 :H#D4O8UiH
audit evidence 审计证据 $GO F'
audit fee 审计费 flz7{W
audit files 审计档案 t3*.Bm:^
audit findings 审计中发现的事项 [q/eRIS_
audit implementation stage 审计实施阶段 `-Tb=o}.
audit mark 审计标识 ?
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audit materiality 审计重要性 y3bL\d1
audit method 审计方法 o5YL_= 7m
audit objective 审计目标，审计目的 v P_mS 4X
audit of financial statements 会计报表审计，财务报表审计 D( y
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audit opinion 审计意见 69t6lB#;!
audit period 被审计期间，被审计年度 b?<@
audit plan 审计计划 crx%;R
audit planning 编制审计计划，制定审计计划，审计计划 > .H} (!
audit planning stage 审计计划阶段 k^#*x2b
audit procedure 审计程序 :G=
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audit programme 审计程序表，具体审计计划 }*!_M3O
audit report 审计报告 b?2 \j}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *|c s_,3
audit report with a qualified opinion 有保留意见的审计报告 'R#
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audit report with an adverse opinion 否定意见的审计报告 @RCZ![XYWg
audit report with dual dates 双重日期审计报告 k 4en/&
audit reporting stage 审计报告阶段 ,Ww.W'#P
audit responsibility 审计责任
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audit results 审计结果 .Q{VY]
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audit risk 审计风险 '5A&c(
audit sampling 审计抽样 s ! ]QG
audit sampling techniques 审计抽样方法，审计抽样技术 F ^lau f
audit strategies 审计策略 |o ^mg9
audit summary 审计总结，审计小结 +:/.\
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audit team 审计小组 0LTsWCUQ6e
audit test 审计测试 AbQ nx%$u
audit trail 审计轨迹 jN(c` Gb
audit work 审计工作
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audit working paper 审计工作底稿 #%/Jr 52<
audited financial statement 审计会计报表，已审计财务报表 HIvSh6|0p
Auditing Guidelines (the～) 审计规范指南 ^rGuyW#
auditing standards 审计准则 ]
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audit-oriented working paper (审计)业务类工作底稿 }h|HT
authorisation 授权 y>cT{ )E$
authorisation of transaction 交易的授权 C d_H<8__
availability 可获得性 o*[[nK*fL
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balance 余额；差额；平衡 J:I As:e`
balance sheet 资产负债表 h ?f
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bank 银行 .$+,Y4q~(
bank account 银行账户，银行户头 Dwe
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bank statement 银行对账单 ~| oB|>
barter transaction 易货交易，以物换物交易 9U@>& 3[v
basis of audit 审计依据 j*
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basis of preparation (会计报表的)编制基础 sdKm@p|/|
book of account 账目，账簿 c'Q .2^w^
borrowing 借款，贷款，借债 {+gK\Nz
branch 分支，分支机构，分店 RF~ c/en
brought forward (账户余额等的)承上年，承上期，承上页 s -F3(mc(
budget 预算 B9`_~~^U5
building 建筑物；大楼 Shss};QZf(
business conditions 业务情况，经营情况 roIc1Ax:
business licence (企业等的)营业执照 U I wTf2 B
business relation 业务关系 rT;_"y}
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