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 'K L" i
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审计词汇英汉对照 VDyQv^= #
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ability to continue as a going concern 持续经营能力 '\ MYC8"
acceptability 可接受性，可接受程度 j>{Dbl:#2
acceptable level of detection risk 检查风险的可接受水平 YPV@/n[N
acceptance of engagement 接受委托 *WHQ1geI8
accepting the engagement for the first time 首次接受委托 ZCT\4Llv#
access to asset 对资产的接触 <K(
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according to 根据，依据，依照 3?d o|>
account balance 账户余额 &$1ifG
account for 对……进行会计处理，核算；解释 ;77#
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accounting 会计，会计学 kkyi`_ZKn
accounting advisory serve 会计咨询服务 \ r ^#a
accounting firm 会计师事务所 y*BS
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accounting information 会计信息，会计资料 [eb?Fd~WB]
accounting period 会计期间 J@Qt (rRxi
accounting policies 会计政策 &y7<h>z
accounting professional bodies 会计职业组织，会计职业团体 b-d{)-G{(
accounting records 会计记录 ji|+E`Nii
accounting responsibility 会计责任 kK0.j)(
accounting service 会计服务 1&,d,<
accounting standards 会计准则 0bR)]"K
Accounting Standards for Business Enterprises 企业会计准则 u["3| `C5
accounting system 会计系统 bvx
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accounting treatment 会计处理 B#+0jdF;
accuracy 准确性，精确性 L[|($vQ"
additional audit procedures 追加审计程序 _uYidtxo=
addressee 收件人，收信人 D <16m<b
Administration of State-owned Assets (the～) 国有资产管理局 )g()b"Z
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administrative laws and regulations 行政法规 s9Tp(Yr,k
adverse impact 不利影响，负面影响 Rz #& v
adverse opinion 反对意见 Q1 b<=,
advisory group 咨询组，顾问组 rT&rv^>f
agency fee 代理费，代理费用 R/_bk7o]H
aggregate 总计，合计为…… !R 2;]d*
alternation of document and record 变造文件和记录 (R9{wGV [
alternative audit procedures 替代审计程序，备选审计程序 TZl^M h[a
amend 修改，修订 oc^j<!Rh
amortisation 摊销
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analytical capacity 分析能力 SU,#:s(
analytical procedures 分析性程序 JB
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annual financial statements 年度会计报表，年度财务报表 >-%}'iz+
appendix 附录，附表 i40'U?eG~6
applicable 适用的 ef Moi 'v
applicable laws and regulations 适用的法规 f"{ |c@%
application systems 应用系统 JNJ96wnX1
apply consistently 一贯地执行，一贯地实施 } xy>uT
appropriate 适当的，合适的；
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appropriate authorization 适当的授权 I: L}7uA[t
appropriateness of audit evidence 审计证据的适当性 2`[iTBZ=^
approval 批准，核准 ~l^Q~W-+
assertion (会计报表上的)认定；确认 ?xRx|_}e
assessed level of control risk 对控制风险的评估，控制风险的评估水平 #80 [q3
asset 资产，财产 'o!{YLJ fM
asset restructuring 资产重组 j&
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assignment of duties 职责的划分 mw\
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assistant 助理，助理人员 X0}+X'3
associated company 联属公司，联营公司 KkIgyLM
association 联合，结合；协会，社团 :pp@x*uNP
assumption 假设，假定 F=B[%4q`%
at a given date 在某一特定时日 M3 TsalF
attestation 鉴证，公证 +=V[7^K;
attestation service 鉴证服务 [J{M'+a
audit adjustment 审计调整 mr 6 ~8 I
audit areas 审计领域 v>[U*E
audit conclusion 审计结论 BM
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audit effectiveness 审计效果 n&n WY+GEo
audit efficiency 审计效率 pz hPEp;
audit engagement letter 审计业务约定书 qdOUv f
audit evidence 审计证据 pkKcTY1Fx
audit fee 审计费 O 7Z?y*
audit files 审计档案 -5 Q
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audit findings 审计中发现的事项 )Z=S'm
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audit implementation stage 审计实施阶段 GBvgVX<
audit mark 审计标识 5 Y3L
audit materiality 审计重要性 YAc~,N
audit method 审计方法 7~ I*u6zY
audit objective 审计目标，审计目的 vg"$&YX9"
audit of financial statements 会计报表审计，财务报表审计 HkL:3 E.
audit opinion 审计意见 2}BQ=%E!'
audit period 被审计期间，被审计年度 Gk r] 8J
audit plan 审计计划 . XVW2ISv
audit planning 编制审计计划，制定审计计划，审计计划 vT&)
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audit planning stage 审计计划阶段 "8-;Dq' +
audit procedure 审计程序 -Gyj]v5y`c
audit programme 审计程序表，具体审计计划 PsMp &~^
audit report 审计报告 JQ~[$OGH
audit report with a disclaimer of opinion 拒绝表示意见审计报告 JG :li} N
audit report with a qualified opinion 有保留意见的审计报告 S=@bb$4-T
audit report with an adverse opinion 否定意见的审计报告 c{,VU.5/
audit report with dual dates 双重日期审计报告 Po1/_# mu
audit reporting stage 审计报告阶段 T! yI+<
audit responsibility 审计责任 zgnZ7 2%
audit results 审计结果 ]Uu :t
audit risk 审计风险 v\3
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audit sampling 审计抽样 TpH-_ft
audit sampling techniques 审计抽样方法，审计抽样技术 A hCqQ.O71
audit strategies 审计策略 nkxv,_)ZT
audit summary 审计总结，审计小结 Gm.sl},
audit team 审计小组 H5)8TR3La
audit test 审计测试 Tp[-,3L
audit trail 审计轨迹 *De}3-e1b
audit work 审计工作 I)AbH<G{
audit working paper 审计工作底稿 7/969h^s
audited financial statement 审计会计报表，已审计财务报表 tYk!Y/O}
Auditing Guidelines (the～) 审计规范指南 Sp]u5\
auditing standards 审计准则 JGRL
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audit-oriented working paper (审计)业务类工作底稿 ]F#}8 $
authorisation 授权 Yf?h
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authorisation of transaction 交易的授权 9{cpxJ
availability 可获得性 O}3|U
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balance 余额；差额；平衡 np6R\Q!&
balance sheet 资产负债表 Pea2ENe3
bank 银行 wV\.NQtS
bank account 银行账户，银行户头 c. eUlr_ {
bank statement 银行对账单 ( ~
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barter transaction 易货交易，以物换物交易 <C <z#M'`
basis of audit 审计依据 M?ObK#l!_
basis of preparation (会计报表的)编制基础 oO4hBM([
book of account 账目，账簿 $l
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borrowing 借款，贷款，借债 4Nl3"@<$
branch 分支，分支机构，分店 W' Y?X]xr
brought forward (账户余额等的)承上年，承上期，承上页 t8ZzBD!dP
budget 预算 xa[)fk$6
building 建筑物；大楼 bn#'o(Lp
business conditions 业务情况，经营情况 =3dR- 3
business licence (企业等的)营业执照 /_[?i"GW
business relation 业务关系 eq6>C7 .$
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