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 W\-`}{B_/
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审计词汇英汉对照 iO Iq2&sV
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ability to continue as a going concern 持续经营能力 phG *It}
acceptability 可接受性，可接受程度 uO ]|YF
acceptable level of detection risk 检查风险的可接受水平 Id^q!4Th9
acceptance of engagement 接受委托 S@!_{da
accepting the engagement for the first time 首次接受委托 > dVhIbG
access to asset 对资产的接触 YJ6:O {AL1
according to 根据，依据，依照 g?|Z/eVJ
account balance 账户余额 SFh<>J^ 0a
account for 对……进行会计处理，核算；解释 mW {uChHP
accounting 会计，会计学 Py #EjF12
accounting advisory serve 会计咨询服务 ,<!*@xy7v
accounting firm 会计师事务所 *jQ $\|Y
accounting information 会计信息，会计资料 y+Nw>\|S
accounting period 会计期间 )2wf D
accounting policies 会计政策 zOA~<fhT
accounting professional bodies 会计职业组织，会计职业团体 P<Z` 8a[
accounting records 会计记录 6:S,
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accounting responsibility 会计责任 F,)+9/S&
accounting service 会计服务 LN (\B:wAY
accounting standards 会计准则 } D!tB
Accounting Standards for Business Enterprises 企业会计准则 wbOYtN Y@
accounting system 会计系统 \15'~ ]d
accounting treatment 会计处理 ugXDnM[S%
accuracy 准确性，精确性 C Avi P61T
additional audit procedures 追加审计程序 Lp"OXJ*es
addressee 收件人，收信人 7xB]Z;:
Administration of State-owned Assets (the～) 国有资产管理局 ]v5/K
administrative laws and regulations 行政法规 l'Za"TL:
adverse impact 不利影响，负面影响 .3UJ*^
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adverse opinion 反对意见 XPf{R619
advisory group 咨询组，顾问组 yogL8V-^4
agency fee 代理费，代理费用 'Q=) -
aggregate 总计，合计为…… K_ymA,&()
alternation of document and record 变造文件和记录 d0}(d Gl
alternative audit procedures 替代审计程序，备选审计程序 6/3E !8
amend 修改，修订 r aOuD3
amortisation 摊销 {hOS0).(w7
analytical capacity 分析能力 dZIbajs '
analytical procedures 分析性程序 ChUE,)
annual financial statements 年度会计报表，年度财务报表 9[ X'9* ,
appendix 附录，附表 z.SKawm6T
applicable 适用的 t}I@Rmso
applicable laws and regulations 适用的法规 Hmm0 H6&u
application systems 应用系统 YC St X)r
apply consistently 一贯地执行，一贯地实施 Kyk{ :UnI
appropriate 适当的，合适的； %E#Ubm
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appropriate authorization 适当的授权 _kRc"MaB
appropriateness of audit evidence 审计证据的适当性 P-[})Z=
approval 批准，核准 A{-S )Z3}
assertion (会计报表上的)认定；确认 mzM95 yQ^Z
assessed level of control risk 对控制风险的评估，控制风险的评估水平 2G-" HOG
asset 资产，财产 iex%$> "
asset restructuring 资产重组 Z2g<"M
assignment of duties 职责的划分 4yqYs>
assistant 助理，助理人员 qHgtd+
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associated company 联属公司，联营公司 B%u[gNZ
association 联合，结合；协会，社团 G na%|tUz|
assumption 假设，假定 u/|@iWK:
at a given date 在某一特定时日 q,#s m'S
attestation 鉴证，公证 f{L ;,
attestation service 鉴证服务 'ParMT
audit adjustment 审计调整 ^1c7 \"{
audit areas 审计领域 S-\wX.`R1
audit conclusion 审计结论 H[s+.&^
audit effectiveness 审计效果 a%HN z_ro
audit efficiency 审计效率 Wk3-J&QbS
audit engagement letter 审计业务约定书 F-o?tU
audit evidence 审计证据 W //+[
audit fee 审计费 |6?s?tC"u
audit files 审计档案 ECM#J 28D
audit findings 审计中发现的事项 q$yg^:]
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audit implementation stage 审计实施阶段 }&7kT7ogO
audit mark 审计标识 3t.!5 L
audit materiality 审计重要性 |[5;
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audit method 审计方法 >oyf i:
audit objective 审计目标，审计目的 :ln| n6X
audit of financial statements 会计报表审计，财务报表审计 44~ReN}`
audit opinion 审计意见 g8'8"9:xC
audit period 被审计期间，被审计年度 |Fze9kZO
audit plan 审计计划 v,
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audit planning 编制审计计划，制定审计计划，审计计划 0e#PN@
audit planning stage 审计计划阶段 HH6H4K3Zj
audit procedure 审计程序 Jia@Hr LR
audit programme 审计程序表，具体审计计划
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audit report 审计报告 ]Oo!>iTQi
audit report with a disclaimer of opinion 拒绝表示意见审计报告 t1
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audit report with a qualified opinion 有保留意见的审计报告 KK >j V
audit report with an adverse opinion 否定意见的审计报告 }yrs6pQ
audit report with dual dates 双重日期审计报告 i83Jy w,f
audit reporting stage 审计报告阶段 LzLJ6A>;R
audit responsibility 审计责任
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audit results 审计结果 +,R!el!o~u
audit risk 审计风险 D2D+S
audit sampling 审计抽样 #
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audit sampling techniques 审计抽样方法，审计抽样技术 A_ &IK;-go
audit strategies 审计策略 s/J7z$N EU
audit summary 审计总结，审计小结 (Dv GA I
audit team 审计小组 p(I^Y{sGI
audit test 审计测试 9cN@y<_I
audit trail 审计轨迹 3 j$, L(
audit work 审计工作 =Oh$pZRymu
audit working paper 审计工作底稿 @,Dnl v|?
audited financial statement 审计会计报表，已审计财务报表 ^9hc`.5N&?
Auditing Guidelines (the～) 审计规范指南 rmvrv.$3
auditing standards 审计准则 8'3&z-
audit-oriented working paper (审计)业务类工作底稿 p}!)4EI=
authorisation 授权 b0h\l#6
authorisation of transaction 交易的授权 ;}S_ PnwC@
availability 可获得性 nSS Jl
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balance 余额；差额；平衡 qgEzK
balance sheet 资产负债表 rttKj{7E
bank 银行 ,*lns.|n
bank account 银行账户，银行户头 G] tT=X[
bank statement 银行对账单 rs>,p)
barter transaction 易货交易，以物换物交易 MU] F'6V
basis of audit 审计依据 $?:IRgAr
basis of preparation (会计报表的)编制基础 AZNo%!)o
book of account 账目，账簿 zn = pm#L
borrowing 借款，贷款，借债 6-?/kY 6
branch 分支，分支机构，分店 tQ'R(H `
brought forward (账户余额等的)承上年，承上期，承上页 r :0RvWif
budget 预算 / M]P&Zb |
building 建筑物；大楼 ^_G#JJ\@$
business conditions 业务情况，经营情况 :u=y7 [I
business licence (企业等的)营业执照 \?e2qu/ C
business relation 业务关系 ';v2ld 9
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