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 N]yh8"7X
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审计词汇英汉对照 =3
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ability to continue as a going concern 持续经营能力 "{TVd>9_
acceptability 可接受性，可接受程度 @\ udaZ c
acceptable level of detection risk 检查风险的可接受水平 JDbRv'F:(
acceptance of engagement 接受委托 94uAt&&b(
accepting the engagement for the first time 首次接受委托 }
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access to asset 对资产的接触 B!J~ t8
according to 根据，依据，依照 m
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account balance 账户余额 yLpsK[)}\
account for 对……进行会计处理，核算；解释 =Oyn<
accounting 会计，会计学 aK|], L
accounting advisory serve 会计咨询服务 ,>
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accounting firm 会计师事务所 c&> S
accounting information 会计信息，会计资料 E@.daUo
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accounting period 会计期间 W}6OMAbsE;
accounting policies 会计政策 qDlh6W?}k
accounting professional bodies 会计职业组织，会计职业团体 zE,1zBS<
accounting records 会计记录 ;T-`~
accounting responsibility 会计责任 g
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accounting service 会计服务 8uh^%La8b.
accounting standards 会计准则 h#:_GNuF
Accounting Standards for Business Enterprises 企业会计准则 8'<RPU} M
accounting system 会计系统 7)-uYi]
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accounting treatment 会计处理 4:zyZu3fm
accuracy 准确性，精确性 s~i 73Qk/
additional audit procedures 追加审计程序 >
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addressee 收件人，收信人 jjJvyZi~J
Administration of State-owned Assets (the～) 国有资产管理局 E'g?44vyw
administrative laws and regulations 行政法规 QgF2 f/;!
adverse impact 不利影响，负面影响 BV"l;&F[
adverse opinion 反对意见 6<t<hP_3O
advisory group 咨询组，顾问组 u.yjk/jF
agency fee 代理费，代理费用 Z [Q jl*
aggregate 总计，合计为…… /mK."5-cm
alternation of document and record 变造文件和记录 DeK&_)g| Z
alternative audit procedures 替代审计程序，备选审计程序 ]broU%#"
amend 修改，修订 e'd x
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amortisation 摊销 xofx E4.
analytical capacity 分析能力 y d=NafPM
analytical procedures 分析性程序 ,DIr&5>p2
annual financial statements 年度会计报表，年度财务报表 Z,_EhEm
appendix 附录，附表 j=kz^o~mH
applicable 适用的 <lN=< 9
applicable laws and regulations 适用的法规 K3;~
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application systems 应用系统 E51'TT9
apply consistently 一贯地执行，一贯地实施 Xh?J"kjof
appropriate 适当的，合适的； wer Twe2Q
征用，挪用 w678
appropriate authorization 适当的授权 Hfo /\\
appropriateness of audit evidence 审计证据的适当性 a /Ik^:>m
approval 批准，核准 O*lMIW x
assertion (会计报表上的)认定；确认 VJbn/5+P
assessed level of control risk 对控制风险的评估，控制风险的评估水平 2J &J
asset 资产，财产 ?m bI6fYv
asset restructuring 资产重组 19
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assignment of duties 职责的划分 -~NjZ=vPh
assistant 助理，助理人员 <Kk [^.7C;
associated company 联属公司，联营公司 "ivSpec.V
association 联合，结合；协会，社团 X,`^z,M%I
assumption 假设，假定 GhC%32F
at a given date 在某一特定时日 [A'9sxG
attestation 鉴证，公证 =< .h.n
attestation service 鉴证服务 L"It0C
audit adjustment 审计调整 $_+.D`vx`
audit areas 审计领域 _edT+ r>+
audit conclusion 审计结论 W 61nJ7@
audit effectiveness 审计效果 NOQSL T=
audit efficiency 审计效率 #gSIa6z1W
audit engagement letter 审计业务约定书 >jRH<|Az
audit evidence 审计证据 ]]6
audit fee 审计费 JPM W|JT
audit files 审计档案 ^$;5Z kQy
audit findings 审计中发现的事项 D.,~I^W
audit implementation stage 审计实施阶段 +Gl G.6
audit mark 审计标识 P~@.(hed
audit materiality 审计重要性 X8~
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audit method 审计方法 oLc
audit objective 审计目标，审计目的 4>Y\Y$3
audit of financial statements 会计报表审计，财务报表审计 ~PA6e+gmL
audit opinion 审计意见 :rnj>
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audit period 被审计期间，被审计年度 MuP&m{
audit plan 审计计划 gPY Cw?zQ
audit planning 编制审计计划，制定审计计划，审计计划 =P`l+k3
audit planning stage 审计计划阶段 q/dja
audit procedure 审计程序 kWxcB7)uk
audit programme 审计程序表，具体审计计划 v0W/7?D
audit report 审计报告 Qg5-I$0
audit report with a disclaimer of opinion 拒绝表示意见审计报告 m:C |R-IL
audit report with a qualified opinion 有保留意见的审计报告 -3|i5,f
audit report with an adverse opinion 否定意见的审计报告 } !1pA5x$
audit report with dual dates 双重日期审计报告 *v0}S5^ /"
audit reporting stage 审计报告阶段 .WpvDDUK3
audit responsibility 审计责任 (a@}J.lL
audit results 审计结果 a{
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audit risk 审计风险 =Y<RG"]a&J
audit sampling 审计抽样 7gP8K`w?[
audit sampling techniques 审计抽样方法，审计抽样技术
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audit strategies 审计策略 {"@E_{\
audit summary 审计总结，审计小结 "Rq)%o$Z
audit team 审计小组 #( o( p
audit test 审计测试 Jsw%
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audit trail 审计轨迹 #_4 JTGJ
audit work 审计工作 N- <
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audit working paper 审计工作底稿 Z >F5rkJ
audited financial statement 审计会计报表，已审计财务报表 8L,i}hIo.
Auditing Guidelines (the～) 审计规范指南 Qhsk09K_=4
auditing standards 审计准则 <"}WpT
audit-oriented working paper (审计)业务类工作底稿 zR6^rq*
authorisation 授权 kz?m `~1
authorisation of transaction 交易的授权 VQ'DNv| 9
availability 可获得性 ~JSa]6:_+
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balance 余额；差额；平衡 Bw8&Amxx :
balance sheet 资产负债表 c(!8L\69V}
bank 银行 2` j#eB1
bank account 银行账户，银行户头 h0n,WU/Kw
bank statement 银行对账单 ;sfk @e c
barter transaction 易货交易，以物换物交易 D_-<V,
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basis of audit 审计依据 Yn1CU
basis of preparation (会计报表的)编制基础 rhvTV(Bz
book of account 账目，账簿 F ]7$Y
borrowing 借款，贷款，借债 0
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branch 分支，分支机构，分店 e+7x &-+
brought forward (账户余额等的)承上年，承上期，承上页 "
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budget 预算 eK'ztqQ
building 建筑物；大楼 /;\{zA$uC=
business conditions 业务情况，经营情况 q'4qSu
business licence (企业等的)营业执照 n;,>Fv
business relation 业务关系 - |j4u#z
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