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 *=$Jv1"Q
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审计词汇英汉对照 ,*+F*:o(m
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ability to continue as a going concern 持续经营能力 ?.LS _e _0
acceptability 可接受性，可接受程度 Ty}'A(U
acceptable level of detection risk 检查风险的可接受水平 [GyW1-p33w
acceptance of engagement 接受委托 yS0!#AG
accepting the engagement for the first time 首次接受委托 q3z<v:=1y
access to asset 对资产的接触 Z]@my,+Z;
according to 根据，依据，依照 "@ xI
account balance 账户余额 ||;V5iR:
account for 对……进行会计处理，核算；解释 2y>~<
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accounting 会计，会计学 (OLj E]9;
accounting advisory serve 会计咨询服务 +4Aj/$%[q
accounting firm 会计师事务所 Eh^c4x
accounting information 会计信息，会计资料 [d`J2^z}
accounting period 会计期间 I% ivY
accounting policies 会计政策 [i==
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accounting professional bodies 会计职业组织，会计职业团体 8doKB<#_+=
accounting records 会计记录 AU -,
accounting responsibility 会计责任 h8&VaJ
accounting service 会计服务 c$Z3P%aP'V
accounting standards 会计准则 Sb+^~ M
Accounting Standards for Business Enterprises 企业会计准则 _D1U c|
accounting system 会计系统 !i,Eo-[Z
accounting treatment 会计处理 v-B{7
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accuracy 准确性，精确性 dY5 m) ?
additional audit procedures 追加审计程序 J: vq)G\F
addressee 收件人，收信人 oCg|*
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Administration of State-owned Assets (the～) 国有资产管理局 CBN,~wzP*
administrative laws and regulations 行政法规 ]$oo1ssZ1
adverse impact 不利影响，负面影响 o,>9|EMQZ
adverse opinion 反对意见 w j !YY BH
advisory group 咨询组，顾问组 RZoSP(6
agency fee 代理费，代理费用 J~Uq' 1?
aggregate 总计，合计为…… <tXk\ cOg
alternation of document and record 变造文件和记录 4
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alternative audit procedures 替代审计程序，备选审计程序 wX Z"}uT<}
amend 修改，修订 eS-akx^@
amortisation 摊销 MKPxF@N(
analytical capacity 分析能力 [1nfSW
analytical procedures 分析性程序 <| 8N\FU{
annual financial statements 年度会计报表，年度财务报表 Q =9Ce@[
appendix 附录，附表 :%7y6V*
applicable 适用的 \e+h">`WgX
applicable laws and regulations 适用的法规 NXo$rf :
application systems 应用系统 0`UI^Y~Q
apply consistently 一贯地执行，一贯地实施 ;
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appropriate 适当的，合适的； >!sxX = <
征用，挪用 N iw~0"-V
appropriate authorization 适当的授权 *lyy |3z
appropriateness of audit evidence 审计证据的适当性 6i' GM`>w
approval 批准，核准 GB,f'Afl
assertion (会计报表上的)认定；确认 3N c#6VI
assessed level of control risk 对控制风险的评估，控制风险的评估水平 \ GYrP f$
asset 资产，财产 ZZ q]I
asset restructuring 资产重组 *ThP->&:(
assignment of duties 职责的划分 #dj by}hi
assistant 助理，助理人员 WN#S%G:Q)
associated company 联属公司，联营公司 B0 E`C
association 联合，结合；协会，社团 ;$, b
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assumption 假设，假定 ~ H`m"4zQ
at a given date 在某一特定时日 +*uaB
attestation 鉴证，公证 (%~^Kmfb0
attestation service 鉴证服务 SG \6qE~
audit adjustment 审计调整 9`y@2/!Y
audit areas 审计领域 pLj[b4p9
audit conclusion 审计结论 gZq
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audit effectiveness 审计效果 tE'^O<
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audit efficiency 审计效率 K}|zKTh:?
audit engagement letter 审计业务约定书 B 70
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audit evidence 审计证据 #No3}O;"g
audit fee 审计费 HOt,G
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audit files 审计档案 &?g!) O
audit findings 审计中发现的事项 sg`
audit implementation stage 审计实施阶段 %\"<lyD
audit mark 审计标识 Ls<^z@I
audit materiality 审计重要性 {o oztC
audit method 审计方法 (vP<}
audit objective 审计目标，审计目的 6 &Lr/J76
audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 w .VjGPp
audit period 被审计期间，被审计年度 )DB\du
audit plan 审计计划 ;gGq\c
audit planning 编制审计计划，制定审计计划，审计计划 _=Z?5{7S >
audit planning stage 审计计划阶段 %(&$CmS@
audit procedure 审计程序 +[vI ocu
audit programme 审计程序表，具体审计计划 {ty)2
audit report 审计报告 9Js+ *,t
audit report with a disclaimer of opinion 拒绝表示意见审计报告 :a/l9 m(
audit report with a qualified opinion 有保留意见的审计报告 f+ !k:}K
audit report with an adverse opinion 否定意见的审计报告 {x{~%)-
audit report with dual dates 双重日期审计报告 w**~k]In
audit reporting stage 审计报告阶段 %u}#|+8}
audit responsibility 审计责任 zfrNM9C
audit results 审计结果 tm&,u*6$W?
audit risk 审计风险 :
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audit sampling 审计抽样 `=V p 0tPI
audit sampling techniques 审计抽样方法，审计抽样技术 z~"Q_ gme
audit strategies 审计策略 brCXimG&jo
audit summary 审计总结，审计小结 :6MV@{;PJ
audit team 审计小组 iC{(vL0P+
audit test 审计测试 WD55(
audit trail 审计轨迹 YdDP;,
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audit work 审计工作 mW2 D" -s
audit working paper 审计工作底稿 n:|a;/{I]9
audited financial statement 审计会计报表，已审计财务报表 577#A, O
Auditing Guidelines (the～) 审计规范指南 w_h{6Kc<
auditing standards 审计准则 qv ^P
audit-oriented working paper (审计)业务类工作底稿 gky+.EP.
authorisation 授权 ZIN1y;dJ
authorisation of transaction 交易的授权 /!?b&N/d)
availability 可获得性 EXMW,
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balance 余额；差额；平衡 $Qz<
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balance sheet 资产负债表 :. 9 Y
bank 银行 jW]"Um-]
bank account 银行账户，银行户头 AJ+\Qs(0
bank statement 银行对账单 zLgc j(;
barter transaction 易货交易，以物换物交易 )T6:@n^]h
basis of audit 审计依据 E{0e5. {
basis of preparation (会计报表的)编制基础 $l2`@ia"
book of account 账目，账簿 et2;{Tb,5
borrowing 借款，贷款，借债 v w 6$v
branch 分支，分支机构，分店 Wv|CJN;4
brought forward (账户余额等的)承上年，承上期，承上页 mqHcD8X
budget 预算 uI$n7 \G!
building 建筑物；大楼 Atb`Q'Yrw
business conditions 业务情况，经营情况 Iprt
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business licence (企业等的)营业执照 AR!v%Z49i
business relation 业务关系 wFF,rUV
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