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 A2 Je*Gz
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审计词汇英汉对照 r>v_NKS]t
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ability to continue as a going concern 持续经营能力 H.
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acceptability 可接受性，可接受程度 l=(4o4um
acceptable level of detection risk 检查风险的可接受水平 :U^!N8i"=
acceptance of engagement 接受委托 qJq49}2
accepting the engagement for the first time 首次接受委托 Vc } #Ok
access to asset 对资产的接触 g3B
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according to 根据，依据，依照 &,?bX])
account balance 账户余额
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account for 对……进行会计处理，核算；解释 eWjLP{W
accounting 会计，会计学 wNsAVUjLe
accounting advisory serve 会计咨询服务 ^[]G sF
accounting firm 会计师事务所 h-0sDt pR
accounting information 会计信息，会计资料 |7@[+
accounting period 会计期间 *=
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accounting policies 会计政策 p-]v f$u
accounting professional bodies 会计职业组织，会计职业团体 S}=d74(/n
accounting records 会计记录 =-#>NlB$w
accounting responsibility 会计责任 .
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accounting service 会计服务 ') pXQ
accounting standards 会计准则 WfbG } %&J
Accounting Standards for Business Enterprises 企业会计准则 L_f u<W
accounting system 会计系统 @ 2r9JqR[=
accounting treatment 会计处理 MB$K ?"Y
accuracy 准确性，精确性 bn`1JI@S4
additional audit procedures 追加审计程序 Uj!3H]d
addressee 收件人，收信人 oj.f
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Administration of State-owned Assets (the～) 国有资产管理局 H,r> @Y
administrative laws and regulations 行政法规 5GD6%{\O
adverse impact 不利影响，负面影响 Uloa]X=Im8
adverse opinion 反对意见 0IHc yb
advisory group 咨询组，顾问组 *ea%KE":
agency fee 代理费，代理费用 jq6BwUN
aggregate 总计，合计为…… bzFwQi}>
alternation of document and record 变造文件和记录 0c V=>|b>;
alternative audit procedures 替代审计程序，备选审计程序 )6?(K"T
amend 修改，修订 O 0Fw!IQk
amortisation 摊销 -phwzR\(t
analytical capacity 分析能力 (n'Mf
analytical procedures 分析性程序 IipG?v0z~
annual financial statements 年度会计报表，年度财务报表 ~Yrtz
appendix 附录，附表 v-`RX;8
applicable 适用的 B+:'Ld](
applicable laws and regulations 适用的法规 i7h!,vaK
application systems 应用系统 F?b5 !<5
apply consistently 一贯地执行，一贯地实施 vby[# S|
appropriate 适当的，合适的； /15e-(Zz/
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appropriate authorization 适当的授权 NABwtx >
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appropriateness of audit evidence 审计证据的适当性 fp^!?u
approval 批准，核准 cx?XJ )
assertion (会计报表上的)认定；确认 8 VMe#41
assessed level of control risk 对控制风险的评估，控制风险的评估水平 5a
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asset 资产，财产 jkd'2
asset restructuring 资产重组 zZ3Ko3L%g_
assignment of duties 职责的划分 98u$5=Z' /
assistant 助理，助理人员 VEAf,{)Q
associated company 联属公司，联营公司 zUg-M
association 联合，结合；协会，社团
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assumption 假设，假定 yLfb'Ba
at a given date 在某一特定时日 TxZ ^zj
attestation 鉴证，公证 f?O?2 g
attestation service 鉴证服务 _F|oL|
audit adjustment 审计调整 Gi})*U]P|
audit areas 审计领域 mSSDV0Pfn
audit conclusion 审计结论 `usX(snY
audit effectiveness 审计效果 Ps3wg=ni[
audit efficiency 审计效率 p|Po##E}g^
audit engagement letter 审计业务约定书 JTuU}nm+
audit evidence 审计证据 #Z8=
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audit fee 审计费 W
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audit files 审计档案 3D3/\E#'o
audit findings 审计中发现的事项 U8_<?Hd
audit implementation stage 审计实施阶段 8c-r;DE
audit mark 审计标识 D+Osz
audit materiality 审计重要性 \W5fcxf
audit method 审计方法 :f?};t+
audit objective 审计目标，审计目的 uveby:d h
audit of financial statements 会计报表审计，财务报表审计 Ew>E]Ys
audit opinion 审计意见 }^).Y7{g[
audit period 被审计期间，被审计年度 M*|,05>
audit plan 审计计划 XW]'by
audit planning 编制审计计划，制定审计计划，审计计划 qx3@]9
audit planning stage 审计计划阶段 if6/ +7
audit procedure 审计程序 _U%a`%tU.
audit programme 审计程序表，具体审计计划 =b{wzx} e
audit report 审计报告 V gLnpPOQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 \{W}
audit report with a qualified opinion 有保留意见的审计报告 sJ{S(wpi"
audit report with an adverse opinion 否定意见的审计报告 B5 '-v%YO+
audit report with dual dates 双重日期审计报告 H$2<N@'4z
audit reporting stage 审计报告阶段
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audit responsibility 审计责任 zS]8ma
audit results 审计结果 9VyY [&
audit risk 审计风险 _tJp@\rOz=
audit sampling 审计抽样 #l kv&.)x
audit sampling techniques 审计抽样方法，审计抽样技术 XJ & '4h
audit strategies 审计策略 ]"Y?
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audit summary 审计总结，审计小结 *3;H6
audit team 审计小组 L4bx [
audit test 审计测试 _]~`t+W'DJ
audit trail 审计轨迹 ,,_$r7H`
audit work 审计工作 R-Y07A
audit working paper 审计工作底稿 Ae,P&(
audited financial statement 审计会计报表，已审计财务报表 <Sm@ !yx
Auditing Guidelines (the～) 审计规范指南 JHN{vB
auditing standards 审计准则 L1'R6W~%dN
audit-oriented working paper (审计)业务类工作底稿 [
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authorisation 授权 V\U,PNkZQ
authorisation of transaction 交易的授权 ] B
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availability 可获得性 JDi\?m d.
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balance 余额；差额；平衡 x< _uwL2a
balance sheet 资产负债表
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bank 银行 hfUN~89;
bank account 银行账户，银行户头 aj>6q=R
bank statement 银行对账单 m 0*bz5
barter transaction 易货交易，以物换物交易 y7a 84)j3
basis of audit 审计依据 [wHGt?R
basis of preparation (会计报表的)编制基础 /CR Z
book of account 账目，账簿 /l o;:)AiP
borrowing 借款，贷款，借债 H{ Fww4pn
branch 分支，分支机构，分店 6Z2a5zO8
brought forward (账户余额等的)承上年，承上期，承上页 #
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budget 预算 $\:;N]Cs~0
building 建筑物；大楼 Fp3NWvu
business conditions 业务情况，经营情况 OsQB`
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business licence (企业等的)营业执照 wGRMv1|lIu
business relation 业务关系 }@R*U0*E
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