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 HCZ%DBU96
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审计词汇英汉对照 D%}o26K.C
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ability to continue as a going concern 持续经营能力 z ?g4^0e
acceptability 可接受性，可接受程度 h*'5h !
acceptable level of detection risk 检查风险的可接受水平 zm.sX~j
acceptance of engagement 接受委托 :D7
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accepting the engagement for the first time 首次接受委托 KV(W|~+ rM
access to asset 对资产的接触 "K=)J'/n
according to 根据，依据，依照 `t"Kq+
account balance 账户余额 ^OsUWhkV
account for 对……进行会计处理，核算；解释 ~DS9{Y
accounting 会计，会计学 "TCbO`mg
accounting advisory serve 会计咨询服务 U9%nku4
accounting firm 会计师事务所 N>iCb:_
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accounting information 会计信息，会计资料 ~d8o,.n`1
accounting period 会计期间 m$j;FKz+|
accounting policies 会计政策 Q |r 1.
accounting professional bodies 会计职业组织，会计职业团体 D*b|(Oi
accounting records 会计记录 a,\u|T:g
accounting responsibility 会计责任 X0L{#U
accounting service 会计服务 WW z ns[$f
accounting standards 会计准则 ,RH986,6V
Accounting Standards for Business Enterprises 企业会计准则 /v<8x?=
accounting system 会计系统 @AyW9!vV;3
accounting treatment 会计处理 q&x#S_!
accuracy 准确性，精确性 f2XD^: Gc
additional audit procedures 追加审计程序 5Uz (Bi
addressee 收件人，收信人 AE~}^(G`
Administration of State-owned Assets (the～) 国有资产管理局 [^ P2Kn
administrative laws and regulations 行政法规 QR8 Q10
adverse impact 不利影响，负面影响 N_}Im>;!
adverse opinion 反对意见 7t/SZm
advisory group 咨询组，顾问组 1@Gv`{v
agency fee 代理费，代理费用 'S>Jps@
aggregate 总计，合计为…… 1z!Lk* C)
alternation of document and record 变造文件和记录 bsDUFX
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alternative audit procedures 替代审计程序，备选审计程序 lsf?R'1
amend 修改，修订 Z k_&Kw|
amortisation 摊销 $l0w {m!P
analytical capacity 分析能力 b&& 'b )
analytical procedures 分析性程序 oDK\v8w-
annual financial statements 年度会计报表，年度财务报表 I#%-A
appendix 附录，附表 (b5af_ c
applicable 适用的 z81!F'x;
applicable laws and regulations 适用的法规 81 C?U5
application systems 应用系统 +[qy HTcG
apply consistently 一贯地执行，一贯地实施 BGOI
appropriate 适当的，合适的； 8=VX` X
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appropriate authorization 适当的授权 Ml
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appropriateness of audit evidence 审计证据的适当性 J]e&z5c
approval 批准，核准 }R(_^@ ]
assertion (会计报表上的)认定；确认 7?@v}%w
assessed level of control risk 对控制风险的评估，控制风险的评估水平 j'cS_R
asset 资产，财产 -JkO[ IF
asset restructuring 资产重组 }Qo8Xps
assignment of duties 职责的划分 &-tf/qJ
assistant 助理，助理人员 vN +!l3O
associated company 联属公司，联营公司 F*u;'K
association 联合，结合；协会，社团 P@ u%{
assumption 假设，假定 Vh&KfYY
at a given date 在某一特定时日 $tJJ
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attestation 鉴证，公证 sIe(;%[`
attestation service 鉴证服务 U^I'X7`r
audit adjustment 审计调整 %kT:"j(xW
audit areas 审计领域 z9ZAY!Zhq]
audit conclusion 审计结论 X8TZePh
audit effectiveness 审计效果 x R3A4 m
audit efficiency 审计效率 R8)"M(u=l
audit engagement letter 审计业务约定书 4B
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audit evidence 审计证据 bv0 %{u&
audit fee 审计费 pe-d7Ou
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audit files 审计档案 A>k;o0r
audit findings 审计中发现的事项 c+c ^F/
audit implementation stage 审计实施阶段 9yPB)&"EF
audit mark 审计标识 jrR~V* :k
audit materiality 审计重要性 R
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audit method 审计方法 u ""= 9>0
audit objective 审计目标，审计目的 X"sN~Q.0
audit of financial statements 会计报表审计，财务报表审计 H'.d'OE:I
audit opinion 审计意见 6fiJ'
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audit period 被审计期间，被审计年度 -1:asM7
audit plan 审计计划 #
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audit planning 编制审计计划，制定审计计划，审计计划 pY@+.V`a
audit planning stage 审计计划阶段 2 I
audit procedure 审计程序 {lA@I*_lj
audit programme 审计程序表，具体审计计划 `y( 3:##p
audit report 审计报告 ([|M,P6e)U
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ~ cz t=
audit report with a qualified opinion 有保留意见的审计报告 D3OV.G]`
audit report with an adverse opinion 否定意见的审计报告 RPu-E9g@
audit report with dual dates 双重日期审计报告 QK\z-'&n
audit reporting stage 审计报告阶段 '1 + Bgf
audit responsibility 审计责任 [F$3mzx
audit results 审计结果 !ibp/:x
audit risk 审计风险 K;~dZ
audit sampling 审计抽样 C /JFg-r
audit sampling techniques 审计抽样方法，审计抽样技术 %9K@`v-
audit strategies 审计策略 nHX@
audit summary 审计总结，审计小结 G[mYx[BTz
audit team 审计小组 r BL)ct
audit test 审计测试 ~H.;pJ{ 8
audit trail 审计轨迹 R;%iu0
audit work 审计工作 B.o
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audit working paper 审计工作底稿 0
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audited financial statement 审计会计报表，已审计财务报表 |N*>K a;
Auditing Guidelines (the～) 审计规范指南 Nb6HM~
auditing standards 审计准则 T r8+E;;
audit-oriented working paper (审计)业务类工作底稿 711 z-
authorisation 授权 oUqNA|l
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authorisation of transaction 交易的授权 '"&?u8
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availability 可获得性 9"rATgN1
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balance 余额；差额；平衡 4d
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balance sheet 资产负债表 mEGMe@37
bank 银行 j'W)Nyw$[
bank account 银行账户，银行户头 t9kgACo/M
bank statement 银行对账单 ; O CYx[|
barter transaction 易货交易，以物换物交易 \ ,WPFV
basis of audit 审计依据 `?)i/jko"
basis of preparation (会计报表的)编制基础 })" : F
book of account 账目，账簿 l!b#v`
borrowing 借款，贷款，借债 o]vd xkU]
branch 分支，分支机构，分店 b% F|V G
brought forward (账户余额等的)承上年，承上期，承上页 ;tHF$1!J
budget 预算 l}m @9 ~oC
building 建筑物；大楼 + $%o#~
business conditions 业务情况，经营情况 !`u)&.t7
business licence (企业等的)营业执照 +m Y(6|1
business relation 业务关系 *]L M2J
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