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 20qVzXi
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审计词汇英汉对照 o4;Nb|kk9+
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ability to continue as a going concern 持续经营能力 ODEXQl}R
acceptability 可接受性，可接受程度
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acceptable level of detection risk 检查风险的可接受水平 R6XMBYK^
acceptance of engagement 接受委托 V2,WP
accepting the engagement for the first time 首次接受委托 ~a%hRJg
access to asset 对资产的接触 )''wu\7A)'
according to 根据，依据，依照 E3skC %}
account balance 账户余额
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account for 对……进行会计处理，核算；解释 |q2lTbJ
accounting 会计，会计学 cv A\C _
accounting advisory serve 会计咨询服务 Ekme62Q>u
accounting firm 会计师事务所 ef;L|b%pp
accounting information 会计信息，会计资料 L"I] mQvd
accounting period 会计期间 @t8kN6.
accounting policies 会计政策 ] <3?=$
accounting professional bodies 会计职业组织，会计职业团体 !nq\x8nU
accounting records 会计记录 i t@} dZ
accounting responsibility 会计责任 y
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accounting service 会计服务 ~UC/|t$
accounting standards 会计准则 {7>CA' >
Accounting Standards for Business Enterprises 企业会计准则 %i>
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accounting system 会计系统 AsLjU#jn
accounting treatment 会计处理 `;CU[Ps?]
accuracy 准确性，精确性 '5/}MMT
additional audit procedures 追加审计程序 Xb-c`k~_
addressee 收件人，收信人 q {/Jw" e
Administration of State-owned Assets (the～) 国有资产管理局 ;Ph )BY<
administrative laws and regulations 行政法规 4E \n tufo
adverse impact 不利影响，负面影响 j( C
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adverse opinion 反对意见
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advisory group 咨询组，顾问组 ?_>^<1I1
agency fee 代理费，代理费用 Df~p 'N-$
aggregate 总计，合计为…… 1`]IU_) 1B
alternation of document and record 变造文件和记录 7b,,%rUd
alternative audit procedures 替代审计程序，备选审计程序 #S%Y; ilq
amend 修改，修订 Gj19KQ1G
amortisation 摊销 ` u\z!x'
analytical capacity 分析能力 #2R%H.*t
analytical procedures 分析性程序 yCCw< ?
annual financial statements 年度会计报表，年度财务报表 Q!Ow{(|
appendix 附录，附表 Z3So|M{v
applicable 适用的 (}1v^~FXj
applicable laws and regulations 适用的法规 G7A
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application systems 应用系统 >2CusT 2
apply consistently 一贯地执行，一贯地实施 A1
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appropriate 适当的，合适的； 3U "')
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appropriate authorization 适当的授权 (:- Jl"&R@
appropriateness of audit evidence 审计证据的适当性 aXbNDj
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approval 批准，核准 pl x/}ah8
assertion (会计报表上的)认定；确认 3zTE4pHzu+
assessed level of control risk 对控制风险的评估，控制风险的评估水平 #} ~p^ 0
asset 资产，财产 (vAv^A*i}
asset restructuring 资产重组 L> Oy7w)Y
assignment of duties 职责的划分 25a#eDbqi
assistant 助理，助理人员 fb"J Bc}X
associated company 联属公司，联营公司 2PR7M.
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association 联合，结合；协会，社团 9;]wF8h
assumption 假设，假定 . z$Sm
at a given date 在某一特定时日 uOl( -Zq@
attestation 鉴证，公证 vDW&pF_eI>
attestation service 鉴证服务 dxn0HXU
audit adjustment 审计调整 r*N~. tFo
audit areas 审计领域
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audit conclusion 审计结论 G?-`>N-u
audit effectiveness 审计效果 df>kEvU5.^
audit efficiency 审计效率 EARfbb"SG7
audit engagement letter 审计业务约定书 ,V33 v<|wc
audit evidence 审计证据 Z?(4%U5z
audit fee 审计费 ] `B,L*m6
audit files 审计档案 PPC Tc|G
audit findings 审计中发现的事项 $35,\ZO >
audit implementation stage 审计实施阶段 n4WS
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audit mark 审计标识 7.$]f71z
audit materiality 审计重要性 w`j*W$82
audit method 审计方法 +#*&XX5A#?
audit objective 审计目标，审计目的 Ep<!zO |
audit of financial statements 会计报表审计，财务报表审计 0Q$~k
audit opinion 审计意见 V9zywM
audit period 被审计期间，被审计年度 r}R^<y@I
audit plan 审计计划 Kunle~Ro
audit planning 编制审计计划，制定审计计划，审计计划 8Da( tS
audit planning stage 审计计划阶段 }0BL0N`_
audit procedure 审计程序 CO:*x,6au
audit programme 审计程序表，具体审计计划 a: yB%:2
audit report 审计报告 m)@Q_{ =6M
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Kd/[ Bs%
audit report with a qualified opinion 有保留意见的审计报告 rkfQr9Vc
audit report with an adverse opinion 否定意见的审计报告 emv ;m/&8
audit report with dual dates 双重日期审计报告 n9kd2[s|
audit reporting stage 审计报告阶段 nY{i>Y
audit responsibility 审计责任 Lf^5Eo/
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audit results 审计结果 B:O+*3j
audit risk 审计风险 D |TLTF"
audit sampling 审计抽样 ~># LOT `
audit sampling techniques 审计抽样方法，审计抽样技术 gH{:`E k7
audit strategies 审计策略 Y _[g_
audit summary 审计总结，审计小结 (| g").L
audit team 审计小组 ezcS[r
audit test 审计测试 #D`S
audit trail 审计轨迹 Mx/h? }u;
audit work 审计工作 /B,B4JI)/
audit working paper 审计工作底稿 j`2B}@ 2
audited financial statement 审计会计报表，已审计财务报表 :%/\1$3P
Auditing Guidelines (the～) 审计规范指南 M5']sdR(l
auditing standards 审计准则 0\5M^:8i3
audit-oriented working paper (审计)业务类工作底稿 2f3=?YqD
authorisation 授权 < Gr9^C
authorisation of transaction 交易的授权 n 5~=qQK2
availability 可获得性 |`w$|pm=
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balance 余额；差额；平衡 gf0PMc3l
balance sheet 资产负债表 h'B9|Cm
bank 银行 >vQ6V'F
bank account 银行账户，银行户头 EkRdpiLB
bank statement 银行对账单 EvwbhvA(
barter transaction 易货交易，以物换物交易 _qY`KP "
basis of audit 审计依据 tCZpfZ@+=
basis of preparation (会计报表的)编制基础 M'\pkzx
book of account 账目，账簿 [ur
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borrowing 借款，贷款，借债 =LXvlt'Q34
branch 分支，分支机构，分店 R'G'&H{N
brought forward (账户余额等的)承上年，承上期，承上页 RI (=Hz B
budget 预算 YO) ')&
building 建筑物；大楼 m9#}X_&x
business conditions 业务情况，经营情况 HR[ Q
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business licence (企业等的)营业执照 o*%3[HmV
business relation 业务关系 ]dd[WHA
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