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 , Z[pLF
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审计词汇英汉对照 h.aXW]]}(P
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ability to continue as a going concern 持续经营能力 6b h.5|
acceptability 可接受性，可接受程度 B..> *Xb
acceptable level of detection risk 检查风险的可接受水平 "'U]4 Z%q!
acceptance of engagement 接受委托
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accepting the engagement for the first time 首次接受委托 Kl*/{&,P
access to asset 对资产的接触 `FIS2sl /
according to 根据，依据，依照 K%Ng Z(x(
account balance 账户余额 X%Ta?(9|.^
account for 对……进行会计处理，核算；解释 . &n;S'
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accounting 会计，会计学 lB O x B/`
accounting advisory serve 会计咨询服务 &=v5M9GR]
accounting firm 会计师事务所 p~Mw^SN'
accounting information 会计信息，会计资料 :74G5U8%
accounting period 会计期间 R
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accounting policies 会计政策 ^ V8?6E
accounting professional bodies 会计职业组织，会计职业团体 _S6SCSF c
accounting records 会计记录 z6bI v }
accounting responsibility 会计责任 Z`{GjV3%wH
accounting service 会计服务 *uvE`4V^Jg
accounting standards 会计准则 MF4B 2d
Accounting Standards for Business Enterprises 企业会计准则 4Pr@<S"U
accounting system 会计系统 d dvtBAX
accounting treatment 会计处理 Ve\P ,.
accuracy 准确性，精确性 }wV/)Oy[
additional audit procedures 追加审计程序 @i@f
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addressee 收件人，收信人
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Administration of State-owned Assets (the～) 国有资产管理局 * vIC9./
administrative laws and regulations 行政法规 '=>l& ;
adverse impact 不利影响，负面影响 oJVpJA0IA
adverse opinion 反对意见 6g%~~hX
advisory group 咨询组，顾问组 QhmOO-Z?
agency fee 代理费，代理费用 f5hf<R),A
aggregate 总计，合计为…… d8/KTl
alternation of document and record 变造文件和记录 _qq>-{-Ym
alternative audit procedures 替代审计程序，备选审计程序 ^97\TmzP{
amend 修改，修订 e>< ,WM,e
amortisation 摊销 MHAWnH8
analytical capacity 分析能力 %jj \w>
analytical procedures 分析性程序 S)G*+)
annual financial statements 年度会计报表，年度财务报表 0`"DYJ}d
appendix 附录，附表 M0"}>`1lJ
applicable 适用的 u#v];6N
applicable laws and regulations 适用的法规 &8QkGUbS<
application systems 应用系统 !_j6\r=
apply consistently 一贯地执行，一贯地实施 >d5 L4&r
appropriate 适当的，合适的； [35>T3Ku
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appropriate authorization 适当的授权 >Mk#19j[/
appropriateness of audit evidence 审计证据的适当性 -bQi4
approval 批准，核准 uKd79[1
assertion (会计报表上的)认定；确认 t-$Hti7Lk
assessed level of control risk 对控制风险的评估，控制风险的评估水平 vU,;asgy
asset 资产，财产 6B`,^8Lp
asset restructuring 资产重组
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assignment of duties 职责的划分 *Au[ {sR
assistant 助理，助理人员 $1;@@LSw
associated company 联属公司，联营公司 P(Q}r 7F~(
association 联合，结合；协会，社团 =fy'w3m
assumption 假设，假定 Z^ }4b R]
at a given date 在某一特定时日 -3&m
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attestation 鉴证，公证 DO9_o 9'
attestation service 鉴证服务 8WM Guv
audit adjustment 审计调整 o9A wW
audit areas 审计领域 3\&I7o3V
audit conclusion 审计结论 L Q A6iZBP
audit effectiveness 审计效果 3B[ u2o>
audit efficiency 审计效率 ,ko0XQBl
audit engagement letter 审计业务约定书 `NARJ9M
audit evidence 审计证据 EF[I@voc
audit fee 审计费 }} w Z
audit files 审计档案 h&m4"HBL_
audit findings 审计中发现的事项 wGAeOD
audit implementation stage 审计实施阶段 uy
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audit mark 审计标识 &=hkB9
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audit materiality 审计重要性 ^F`\B'8MF
audit method 审计方法 Bz * 6M
audit objective 审计目标，审计目的 1ppU
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audit of financial statements 会计报表审计，财务报表审计 L|K^w *\C
audit opinion 审计意见 cK~VNzsz
audit period 被审计期间，被审计年度 %Y<3v \`_
audit plan 审计计划 .[>UkM0
audit planning 编制审计计划，制定审计计划，审计计划 Bu,VLIba
audit planning stage 审计计划阶段 pJPP6Be<
audit procedure 审计程序 [p&2k&.XYe
audit programme 审计程序表，具体审计计划 I vD M2q8f
audit report 审计报告 QN OA6
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audit report with a disclaimer of opinion 拒绝表示意见审计报告 6e Hw\
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audit report with a qualified opinion 有保留意见的审计报告 E8PlGQ~z{d
audit report with an adverse opinion 否定意见的审计报告 <+)B8I^
audit report with dual dates 双重日期审计报告 f
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audit reporting stage 审计报告阶段 $JZ} =\n7
audit responsibility 审计责任 "IKbb
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audit results 审计结果 - <M'h
audit risk 审计风险 9Ts
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audit sampling 审计抽样 &xMQ
audit sampling techniques 审计抽样方法，审计抽样技术 7F
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audit strategies 审计策略 P~ 7p~ke
audit summary 审计总结，审计小结 a&s&6Q|Y
audit team 审计小组 Eaw t
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audit test 审计测试 b
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audit trail 审计轨迹 vFg X]&bE
audit work 审计工作
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audit working paper 审计工作底稿 tboc7Hor4
audited financial statement 审计会计报表，已审计财务报表 bx=9XZ9g
Auditing Guidelines (the～) 审计规范指南 vN3uLz'<
auditing standards 审计准则 z2cd1HxN
audit-oriented working paper (审计)业务类工作底稿 T +~
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authorisation 授权 +a!uS0fIJi
authorisation of transaction 交易的授权 BewJ!,A!
availability 可获得性 cy!;; bB
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balance 余额；差额；平衡 7/GL@H
balance sheet 资产负债表 >*S ;z+!&
bank 银行 u<K{=94!e
bank account 银行账户，银行户头 AG (Gtv
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bank statement 银行对账单 Rq RyZ*n
barter transaction 易货交易，以物换物交易 pQ yH`
basis of audit 审计依据 e.? ;mD
basis of preparation (会计报表的)编制基础 rhA>; 9\
book of account 账目，账簿 gWpG-RL0
borrowing 借款，贷款，借债 QPJz~;V2
branch 分支，分支机构，分店 d+158qQOh]
brought forward (账户余额等的)承上年，承上期，承上页 ;J&9 l
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budget 预算 31=v US
building 建筑物；大楼 !+Us) 'L
business conditions 业务情况，经营情况 Y[Kpd[)[v
business licence (企业等的)营业执照 Q _ M:v
business relation 业务关系 y?.l9
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