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 = `oGH
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审计词汇英汉对照 ]c\d][R N
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ability to continue as a going concern 持续经营能力 ^=7XA894
acceptability 可接受性，可接受程度 c`xgz#
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acceptable level of detection risk 检查风险的可接受水平 &20}64eW%
acceptance of engagement 接受委托 jRNDi_u?Wb
accepting the engagement for the first time 首次接受委托 p@jwHlX
access to asset 对资产的接触 _ 68{
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according to 根据，依据，依照 \c W9"e'
account balance 账户余额 U['|t<^uf
account for 对……进行会计处理，核算；解释 pW1(1M)[%Z
accounting 会计，会计学 (V9 ;
accounting advisory serve 会计咨询服务 l&oc/$&|[
accounting firm 会计师事务所 NH0uK
accounting information 会计信息，会计资料 Pj{Y
accounting period 会计期间 40Hm+Ge
accounting policies 会计政策 98Ly zF9
accounting professional bodies 会计职业组织，会计职业团体 0t(js_
accounting records 会计记录 D%!GY 1wdn
accounting responsibility 会计责任 %# iu
accounting service 会计服务 RG y+W-
accounting standards 会计准则 p-JGDjR0G
Accounting Standards for Business Enterprises 企业会计准则 nV3I6
accounting system 会计系统 ^F:Bj&0v[
accounting treatment 会计处理 @t4OpU<'*b
accuracy 准确性，精确性 0=Mu|G|Z
additional audit procedures 追加审计程序 p^*A&7d:P
addressee 收件人，收信人 >m# bj^F \
Administration of State-owned Assets (the～) 国有资产管理局 *5d6Q
administrative laws and regulations 行政法规 DZqY=Sze
adverse impact 不利影响，负面影响 i:\|G^h
adverse opinion 反对意见 p}K.-S`MQ
advisory group 咨询组，顾问组 @"__2\ 0
agency fee 代理费，代理费用 ,f^ ICM
aggregate 总计，合计为…… ^j]_MiA4
alternation of document and record 变造文件和记录 L=
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alternative audit procedures 替代审计程序，备选审计程序 f_'8l2jK1i
amend 修改，修订 `/JuItL-
amortisation 摊销
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analytical capacity 分析能力 xA SH - 9
analytical procedures 分析性程序 G- eSHv
annual financial statements 年度会计报表，年度财务报表 Zgt(zh_l
appendix 附录，附表 %3@-. =
applicable 适用的 )>I-j$%=2
applicable laws and regulations 适用的法规 r>cN,C
application systems 应用系统
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apply consistently 一贯地执行，一贯地实施 E D^0 t
appropriate 适当的，合适的； 3{9d5p|\i
征用，挪用 tQ(4UHqa~
appropriate authorization 适当的授权 Nx=rw h
appropriateness of audit evidence 审计证据的适当性 5&TH\2u
approval 批准，核准 y7|
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assertion (会计报表上的)认定；确认
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 *cAI gO7
asset 资产，财产 .X34[AXd
asset restructuring 资产重组 MIdV
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assignment of duties 职责的划分 hO; XJyv
assistant 助理，助理人员 -mw`f)?Ev
associated company 联属公司，联营公司 R'Uf#.
association 联合，结合；协会，社团 tr|)+~x3
assumption 假设，假定 %uDH_J|^
at a given date 在某一特定时日 SVBo0wvz-
attestation 鉴证，公证 $rm/{i_7
attestation service 鉴证服务 P7\?WN$p
audit adjustment 审计调整 t ^~Qv
audit areas 审计领域 a!B"WNb+
audit conclusion 审计结论 tn}MKo
audit effectiveness 审计效果 I &;9
audit efficiency 审计效率 n50W HlMtt
audit engagement letter 审计业务约定书 N5. B"l
audit evidence 审计证据 kxmc2RH>nB
audit fee 审计费 n&3}F?
audit files 审计档案 EO %"[k
audit findings 审计中发现的事项 n Xw98;
audit implementation stage 审计实施阶段 ^.P CQ~Ql
audit mark 审计标识 iF
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audit materiality 审计重要性 Z lP+t>
audit method 审计方法 ^09-SUl^
audit objective 审计目标，审计目的 `IT]ZAem`/
audit of financial statements 会计报表审计，财务报表审计 ?!y< %&U
audit opinion 审计意见 hlmeT9v{
audit period 被审计期间，被审计年度 p0h E`!
audit plan 审计计划 sO{TGk]*
audit planning 编制审计计划，制定审计计划，审计计划 \P7<q,OGS
audit planning stage 审计计划阶段 P1ak>T *#2
audit procedure 审计程序 us +z8Mz
audit programme 审计程序表，具体审计计划 nF$HWp>
audit report 审计报告
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 \/ ipYc
audit report with a qualified opinion 有保留意见的审计报告 [0vqm:P
audit report with an adverse opinion 否定意见的审计报告 LGK@taw^
audit report with dual dates 双重日期审计报告 r1:CHIwK
audit reporting stage 审计报告阶段 wf`A&P5tF
audit responsibility 审计责任 9g]%}+D
audit results 审计结果 9{
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audit risk 审计风险 54=*vokX_
audit sampling 审计抽样 ;8a9S0eS
audit sampling techniques 审计抽样方法，审计抽样技术 F^81?F i.
audit strategies 审计策略 me@)kQ8M
audit summary 审计总结，审计小结 OX%#8Lx
audit team 审计小组 R Fo
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audit test 审计测试 Ph8@V}80"Y
audit trail 审计轨迹 V-eR GSx
audit work 审计工作 y%?'<j
audit working paper 审计工作底稿 U~USwUzgY
audited financial statement 审计会计报表，已审计财务报表 & 8?O ~X=/
Auditing Guidelines (the～) 审计规范指南 x#gZC 1$Y
auditing standards 审计准则 =#=}|Q}
audit-oriented working paper (审计)业务类工作底稿 &gKDw!
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authorisation 授权 `]^W#6l
authorisation of transaction 交易的授权 b~r:<:;
availability 可获得性 CK1A$$gnz
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balance 余额；差额；平衡 vn!5@""T
balance sheet 资产负债表 ] E:NmBN<
bank 银行 Jy\0y[f*
bank account 银行账户，银行户头 h ,n}=g+?
bank statement 银行对账单 k7
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barter transaction 易货交易，以物换物交易 Nfn PXsad
basis of audit 审计依据 *V 4%&&{
basis of preparation (会计报表的)编制基础 D|ra ;d
book of account 账目，账簿 4EmdQn
borrowing 借款，贷款，借债 QO^V@"
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branch 分支，分支机构，分店 Qj|rNeM _
brought forward (账户余额等的)承上年，承上期，承上页 h8X[*Wme
budget 预算 v>j,8E
building 建筑物；大楼 eL~3 CAV{
business conditions 业务情况，经营情况 C+g}+
business licence (企业等的)营业执照 %P D}VF/Y
business relation 业务关系 ` Nf
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