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 \b6vu^;p
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审计词汇英汉对照 V/ @7XAt
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ability to continue as a going concern 持续经营能力 n5 z";:
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acceptability 可接受性，可接受程度 cGUsao
acceptable level of detection risk 检查风险的可接受水平 d>1cKmH!
acceptance of engagement 接受委托 }
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accepting the engagement for the first time 首次接受委托 $a.,; :
access to asset 对资产的接触 m2j]wUh"
according to 根据，依据，依照 tW[dJKw
account balance 账户余额 9H%dK^C
account for 对……进行会计处理，核算；解释 C lWxL#L6~
accounting 会计，会计学
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accounting advisory serve 会计咨询服务 ]q":ta!f
accounting firm 会计师事务所 ph~ d%/^jI
accounting information 会计信息，会计资料
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accounting period 会计期间 m> YjV>5
accounting policies 会计政策 9l R-
accounting professional bodies 会计职业组织，会计职业团体 mrGfu:r
accounting records 会计记录 Uip-qWI
accounting responsibility 会计责任 h}n?4B~Gi
accounting service 会计服务 +d'1
accounting standards 会计准则 r-'CB
Accounting Standards for Business Enterprises 企业会计准则 qbq.r&F&
accounting system 会计系统 4V7=VZ, @3
accounting treatment 会计处理 N${Wh|__^l
accuracy 准确性，精确性 iu.$P-s
additional audit procedures 追加审计程序 #8CeTR23cw
addressee 收件人，收信人 go!jx6~ ;x
Administration of State-owned Assets (the～) 国有资产管理局 EHF
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administrative laws and regulations 行政法规 Dk#4 ^`qp1
adverse impact 不利影响，负面影响 +8Q5[lh2]j
adverse opinion 反对意见 r3m
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advisory group 咨询组，顾问组 a2. @Zyz
agency fee 代理费，代理费用 iL8:I)
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aggregate 总计，合计为…… 8o\KF(
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alternation of document and record 变造文件和记录 )>r sX)
alternative audit procedures 替代审计程序，备选审计程序 hnTk)nq5#
amend 修改，修订 t+IrQf,P[
amortisation 摊销 $l/w .z
analytical capacity 分析能力 3,dIW*<**
analytical procedures 分析性程序 R d|M)
annual financial statements 年度会计报表，年度财务报表 =j^wa')
appendix 附录，附表 c-`izn]
applicable 适用的 [+ (fN
applicable laws and regulations 适用的法规 T_I ApC
application systems 应用系统 rvRIKc|}l
apply consistently 一贯地执行，一贯地实施 _M)J{ {?:
appropriate 适当的，合适的； 0 1">$
征用，挪用 [{-5
appropriate authorization 适当的授权 WJBwo%J
appropriateness of audit evidence 审计证据的适当性 }_,={ <g
approval 批准，核准 +OeoA{-W
assertion (会计报表上的)认定；确认 +Cs.v.GA5
assessed level of control risk 对控制风险的评估，控制风险的评估水平 yGE)E BH
asset 资产，财产 @ev8"JZ1
asset restructuring 资产重组 V1
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assignment of duties 职责的划分 dz,4);Mg
assistant 助理，助理人员 5-.{RU=
associated company 联属公司，联营公司 !~!\=etm
association 联合，结合；协会，社团 q?=_{oH9
assumption 假设，假定 =(P k7{
at a given date 在某一特定时日 p.RSH$ ]
attestation 鉴证，公证 @tVl8]y
attestation service 鉴证服务 (AswV7aGe
audit adjustment 审计调整 M|IgG:a;T
audit areas 审计领域 _64<[2
audit conclusion 审计结论 1
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audit effectiveness 审计效果 v]) R6-T-
audit efficiency 审计效率 3fq'<5 ^
audit engagement letter 审计业务约定书 k56*eEc
audit evidence 审计证据 :~LOw}N!aQ
audit fee 审计费 B/gI~e0
audit files 审计档案 3 adF) mh
audit findings 审计中发现的事项 WF`
audit implementation stage 审计实施阶段 ROj9#:
audit mark 审计标识 22gh,e2o
audit materiality 审计重要性 2^ kK2D$o
audit method 审计方法 fk'DJf[M
audit objective 审计目标，审计目的 n{E9p3i
audit of financial statements 会计报表审计，财务报表审计 @i=_y+|d_
audit opinion 审计意见 { 9|S,< 9
audit period 被审计期间，被审计年度 !WNO!S0/ j
audit plan 审计计划 Dac ,yW
audit planning 编制审计计划，制定审计计划，审计计划 uYMH5Om+i
audit planning stage 审计计划阶段 ,Lr}P
audit procedure 审计程序 &O|qx~(
audit programme 审计程序表，具体审计计划 R:Tv' I1-L
audit report 审计报告 ~ 't+X
audit report with a disclaimer of opinion 拒绝表示意见审计报告 f ( ug3(j
audit report with a qualified opinion 有保留意见的审计报告 ?X3uPj9if
audit report with an adverse opinion 否定意见的审计报告 NY\-p=3c7=
audit report with dual dates 双重日期审计报告 3Nk
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audit reporting stage 审计报告阶段 -|(
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audit responsibility 审计责任 Gn >~CoFN
audit results 审计结果 eDL0Vw
audit risk 审计风险 " fWm{;
audit sampling 审计抽样 0 uhIJc'2
audit sampling techniques 审计抽样方法，审计抽样技术 /A>1TPb09"
audit strategies 审计策略 G ;
audit summary 审计总结，审计小结 V
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audit team 审计小组 *(j -jbA
audit test 审计测试 ;;<[_gp,E
audit trail 审计轨迹 =` MMB|{6
audit work 审计工作 *FC26_pH
audit working paper 审计工作底稿 Rq,Fp/
audited financial statement 审计会计报表，已审计财务报表 Xf*}V+&WN
Auditing Guidelines (the～) 审计规范指南 &C.m*^`^
auditing standards 审计准则 {^6<Ohe4j
audit-oriented working paper (审计)业务类工作底稿 m}GEx)Y D
authorisation 授权 2br~Vn0N
authorisation of transaction 交易的授权 _0!<iN L
availability 可获得性 C:{&cIFrPe
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balance 余额；差额；平衡 g
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balance sheet 资产负债表 g0 Jy:`M
bank 银行 eN-lz_..7
bank account 银行账户，银行户头 W2 4n% Ps
bank statement 银行对账单 <: I]0|[
barter transaction 易货交易，以物换物交易 MB3
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basis of audit 审计依据 h f9yK6
basis of preparation (会计报表的)编制基础 8e}8@[h
book of account 账目，账簿 u%rB]a$ /
borrowing 借款，贷款，借债 0=c:O
branch 分支，分支机构，分店 ~)%D iGW&
brought forward (账户余额等的)承上年，承上期，承上页 ;%Rp=& J
budget 预算 66MWO rr
building 建筑物；大楼 @W\ H%VR
business conditions 业务情况，经营情况 # PZB h
business licence (企业等的)营业执照 CQ^ I;[=d
business relation 业务关系 ZA8 FX
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