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 5_i&}c23Vn
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审计词汇英汉对照 >AfJxdd1
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ability to continue as a going concern 持续经营能力 EgO4:8$h
acceptability 可接受性，可接受程度 +tA rH
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acceptable level of detection risk 检查风险的可接受水平 u*U?VZ5
acceptance of engagement 接受委托 u9&p/qMx2
accepting the engagement for the first time 首次接受委托 FUOvH 85f
access to asset 对资产的接触 f2Slsl;
according to 根据，依据，依照 >/n/ n{{
account balance 账户余额 Q{a!D0;4v
account for 对……进行会计处理，核算；解释 2 n7[Op
accounting 会计，会计学 -^Lj ~O
accounting advisory serve 会计咨询服务 bEE:6)]G
accounting firm 会计师事务所
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accounting information 会计信息，会计资料 Ay_<?F+&
accounting period 会计期间 +u
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accounting policies 会计政策 V{*9fB#4 L
accounting professional bodies 会计职业组织，会计职业团体 \"*l:x-u
accounting records 会计记录 [Q*kom :
accounting responsibility 会计责任 qI"mW@G~H
accounting service 会计服务 _Y
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accounting standards 会计准则 - Z|1@s&
Accounting Standards for Business Enterprises 企业会计准则 61KJ(
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accounting system 会计系统 LRI_s>7
accounting treatment 会计处理 ML]?`qv '
accuracy 准确性，精确性 HW d,1
additional audit procedures 追加审计程序
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addressee 收件人，收信人 T]myhNk
Administration of State-owned Assets (the～) 国有资产管理局 w_ Ls.K5"
administrative laws and regulations 行政法规 6` s[PKP.
adverse impact 不利影响，负面影响 xM*v! J,
adverse opinion 反对意见 .xD-eWw3R
advisory group 咨询组，顾问组 `#UTOYx4
agency fee 代理费，代理费用 vB,N6~r>
aggregate 总计，合计为…… N7;2BUIXJ
alternation of document and record 变造文件和记录 h N} X1 1
alternative audit procedures 替代审计程序，备选审计程序 +X&B'
amend 修改，修订 8sIGJ|ku
amortisation 摊销 vS0P] AUo
analytical capacity 分析能力 1TVTP2&Rd
analytical procedures 分析性程序 Ug"B/UUFd
annual financial statements 年度会计报表，年度财务报表 e (f)?H
appendix 附录，附表 3646.i[D
applicable 适用的 W,<Vr2J[
applicable laws and regulations 适用的法规 x O)nS _I
application systems 应用系统 Zf"AqG
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apply consistently 一贯地执行，一贯地实施 9UwDa`^
appropriate 适当的，合适的； m ;K P
征用，挪用 a2i
appropriate authorization 适当的授权 l^vq'<kI
appropriateness of audit evidence 审计证据的适当性 <)}
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approval 批准，核准 Gq{v)iN
assertion (会计报表上的)认定；确认 4*54"[9Hr#
assessed level of control risk 对控制风险的评估，控制风险的评估水平 `K@
asset 资产，财产 jy*wj7fj
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asset restructuring 资产重组 (u*]&yk
assignment of duties 职责的划分 pUPb+:^R
assistant 助理，助理人员 *0iP*j/]
associated company 联属公司，联营公司 0
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association 联合，结合；协会，社团 + ]__zm/^
assumption 假设，假定 (;n|>l?*
at a given date 在某一特定时日 *<UQ/)\
attestation 鉴证，公证 ]EK"AuEz`
attestation service 鉴证服务 @#V{@@3$
audit adjustment 审计调整 5P! ZJ3C
audit areas 审计领域 qmK!d<4
audit conclusion 审计结论 wF% XM
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audit effectiveness 审计效果 e"b F" L
audit efficiency 审计效率 $'&5gFr9
audit engagement letter 审计业务约定书 T#( s2
audit evidence 审计证据 !98 s[)B:
audit fee 审计费 `)%e U~
audit files 审计档案 )~5`A*Ku
audit findings 审计中发现的事项 e88JT_zrO
audit implementation stage 审计实施阶段 Y,8M[UIK
audit mark 审计标识 F| PYDC
audit materiality 审计重要性 =tP|s YR]^
audit method 审计方法 6zDJdE'Es
audit objective 审计目标，审计目的 Y3 -P*
audit of financial statements 会计报表审计，财务报表审计 5~sJ$5<,
audit opinion 审计意见 XGUF9arN
audit period 被审计期间，被审计年度 $0w l=S
audit plan 审计计划 j
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audit planning 编制审计计划，制定审计计划，审计计划 tVe*J@i\$
audit planning stage 审计计划阶段 9 LFg":
audit procedure 审计程序 :+ ;F" _
audit programme 审计程序表，具体审计计划 7' 6m;b~F
audit report 审计报告 ?>,aq>2O$
audit report with a disclaimer of opinion 拒绝表示意见审计报告 KctD= 6
audit report with a qualified opinion 有保留意见的审计报告 nc3 1X
audit report with an adverse opinion 否定意见的审计报告 r^@*Cir
audit report with dual dates 双重日期审计报告 3v {GP>
audit reporting stage 审计报告阶段 G,XF S8{%
audit responsibility 审计责任 B!Qdf8We
audit results 审计结果 "ex?
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audit risk 审计风险 / fD)/x
audit sampling 审计抽样 Lb];P"2e+
audit sampling techniques 审计抽样方法，审计抽样技术 eF2<L [9
audit strategies 审计策略 dJ|]W|q<
audit summary 审计总结，审计小结 yx-{}Yj^
audit team 审计小组 KN%Xp/lkX
audit test 审计测试 F"bbU/5
audit trail 审计轨迹 jeJGxfi i
audit work 审计工作 ;bZ)q
audit working paper 审计工作底稿 :H?p^ d
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audited financial statement 审计会计报表，已审计财务报表 }vm17`Gfy
Auditing Guidelines (the～) 审计规范指南 W 9u (
auditing standards 审计准则 c k
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audit-oriented working paper (审计)业务类工作底稿 *+J&ebSTN
authorisation 授权 $GYy[- .`
authorisation of transaction 交易的授权 ]=pEs6%O3
availability 可获得性 & XrV[d[>
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balance 余额；差额；平衡 7?kvrIuY&
balance sheet 资产负债表
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bank 银行 *|4~
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bank account 银行账户，银行户头 ; `xu)08a
bank statement 银行对账单 lh5k@\X
barter transaction 易货交易，以物换物交易 SQliF[
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basis of audit 审计依据 )`U T#5
basis of preparation (会计报表的)编制基础 + W +
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book of account 账目，账簿 iBc(
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borrowing 借款，贷款，借债
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branch 分支，分支机构，分店 ?$o8 =h
brought forward (账户余额等的)承上年，承上期，承上页 HFf|
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budget 预算 UL{Xe&sT
building 建筑物；大楼 | g7E*1Ie
business conditions 业务情况，经营情况 ZkK +?:9
business licence (企业等的)营业执照 {~=[d`t
business relation 业务关系 bhg"<I
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