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 kw3 +>{\
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审计词汇英汉对照 ekrBNDs9
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ability to continue as a going concern 持续经营能力 8' +7i8e
acceptability 可接受性，可接受程度 uO"y`$C$_
acceptable level of detection risk 检查风险的可接受水平 V>AS%lXj
acceptance of engagement 接受委托 2g0K76=Co:
accepting the engagement for the first time 首次接受委托 9
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access to asset 对资产的接触 |ebvx
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according to 根据，依据，依照 L(;.n>
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account balance 账户余额 2HSb.&7-G
account for 对……进行会计处理，核算；解释 $ND90my
accounting 会计，会计学 p x0Sy |
accounting advisory serve 会计咨询服务 u" \=^F
accounting firm 会计师事务所 / xs9.w8-
accounting information 会计信息，会计资料 .izf #r:<
accounting period 会计期间 f'i6QMk\&
accounting policies 会计政策 N70zjy4?fL
accounting professional bodies 会计职业组织，会计职业团体 2?* ||c==*
accounting records 会计记录 ;c$ @@ l
accounting responsibility 会计责任 *l:&f_ngV
accounting service 会计服务 ~+=E"9Oo
accounting standards 会计准则 :1*zr
Accounting Standards for Business Enterprises 企业会计准则 j6H R&vIM
accounting system 会计系统 K\~v&
accounting treatment 会计处理 q P'[&h5Y
accuracy 准确性，精确性 v"/TmiZ
additional audit procedures 追加审计程序 VJ*\pM@no
addressee 收件人，收信人 %/Bvy*X&
Administration of State-owned Assets (the～) 国有资产管理局 .8:+MW/
administrative laws and regulations 行政法规 >2u y
adverse impact 不利影响，负面影响 ET e
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adverse opinion 反对意见 'd+ :D'
advisory group 咨询组，顾问组 y)tYSTJK
agency fee 代理费，代理费用 vkuc8 li
aggregate 总计，合计为…… C B6 o$U
alternation of document and record 变造文件和记录 <$Z tik1
alternative audit procedures 替代审计程序，备选审计程序 IKo;9|2U
amend 修改，修订 h mds(lv7
amortisation 摊销 +O4( a.
analytical capacity 分析能力 ] {Z8
analytical procedures 分析性程序 qrp b[)Ll
annual financial statements 年度会计报表，年度财务报表 Fav
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appendix 附录，附表 4 QO/ff[ o
applicable 适用的 16?C@` S>
applicable laws and regulations 适用的法规 "9%q bM B
application systems 应用系统 %EWq2'/5
apply consistently 一贯地执行，一贯地实施 `[OXVs,7"
appropriate 适当的，合适的； ifvU"l
征用，挪用 ODek%0=
appropriate authorization 适当的授权 +v!v[qn
appropriateness of audit evidence 审计证据的适当性 8<{;=m8cQ
approval 批准，核准 'g~@"9'oe
assertion (会计报表上的)认定；确认 McP~}"!^
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Li]k7w?H
asset 资产，财产 YNk|+A.<d
asset restructuring 资产重组 %Lyz_2q A
assignment of duties 职责的划分 Tt%} 4{"
assistant 助理，助理人员 05"qi6tncz
associated company 联属公司，联营公司 gvGi %g
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association 联合，结合；协会，社团 HA1]M`&
assumption 假设，假定 L{<7.?{Y
at a given date 在某一特定时日 !!*;4FK"q
attestation 鉴证，公证 > T QZk4$
attestation service 鉴证服务 C 38%H
audit adjustment 审计调整 t$5jx
audit areas 审计领域 P :^= m*d
audit conclusion 审计结论 i5VG2S
audit effectiveness 审计效果 D'n L
audit efficiency 审计效率 `R0Y+ #$8h
audit engagement letter 审计业务约定书 VAs ( .y
audit evidence 审计证据 kZv*rWAm
audit fee 审计费 R:f7LRF/\
audit files 审计档案 rH.gF43O:
audit findings 审计中发现的事项 !*_K.1'
audit implementation stage 审计实施阶段 {@45?L( '
audit mark 审计标识 2f^-~dz
audit materiality 审计重要性 LN\[Tmd &
audit method 审计方法 .j argvAL*
audit objective 审计目标，审计目的 LXNQb6!
audit of financial statements 会计报表审计，财务报表审计 ]L8q
audit opinion 审计意见 : ~D]; m
audit period 被审计期间，被审计年度 !UcOl0"6
audit plan 审计计划 4w;~4#ZPp
audit planning 编制审计计划，制定审计计划，审计计划 t!0d J
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audit planning stage 审计计划阶段 /BKtw8
audit procedure 审计程序 x6%#ws vS
audit programme 审计程序表，具体审计计划 "wINBya'M
audit report 审计报告 l&Q!mU}
audit report with a disclaimer of opinion 拒绝表示意见审计报告 '?8Tx&}U8
audit report with a qualified opinion 有保留意见的审计报告 n p=kTJ
audit report with an adverse opinion 否定意见的审计报告 `|?]CkP
audit report with dual dates 双重日期审计报告 )!sa) \E ?
audit reporting stage 审计报告阶段 3~<}bee5|q
audit responsibility 审计责任 "xn|zB
audit results 审计结果 :".w{0l@
audit risk 审计风险 +Vy_9I(4Z
audit sampling 审计抽样 ($ S Lb6
audit sampling techniques 审计抽样方法，审计抽样技术 Sr"/-
audit strategies 审计策略 M(2`2-/xh
audit summary 审计总结，审计小结 Egf^H>,.M
audit team 审计小组 'evv,Q{87
audit test 审计测试 >A=\8`T^
audit trail 审计轨迹 wS%zWdsz
audit work 审计工作 ESv:1o`?n
audit working paper 审计工作底稿 ) Fx ?%
audited financial statement 审计会计报表，已审计财务报表 @ [v8}D
Auditing Guidelines (the～) 审计规范指南 !+KhFC&Py
auditing standards 审计准则 f'_M 0x
audit-oriented working paper (审计)业务类工作底稿 Nn O I:X {
authorisation 授权 +v-LL*fa
authorisation of transaction 交易的授权 lkwh'@s.
availability 可获得性 e "n|jRh
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balance 余额；差额；平衡 >|n
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balance sheet 资产负债表 u(2BQO7
bank 银行 A?, A( -0C
bank account 银行账户，银行户头 7xT[<?,
bank statement 银行对账单 n| C|&
barter transaction 易货交易，以物换物交易 LwQH6 !;[
basis of audit 审计依据 q% E C
basis of preparation (会计报表的)编制基础 aS /`A
book of account 账目，账簿 'HB~Dbq`V
borrowing 借款，贷款，借债 K'Spbn!nC
branch 分支，分支机构，分店 EY$?^iS
brought forward (账户余额等的)承上年，承上期，承上页 l{Er+)a
budget 预算 JO}?.4B
building 建筑物；大楼 9I kUZW
business conditions 业务情况，经营情况 t3>$|}O]t
business licence (企业等的)营业执照 y \z > /q
business relation 业务关系 O^N P0E
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