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 vVH*\&H\T
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审计词汇英汉对照 Y NG S"3F
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ability to continue as a going concern 持续经营能力 k j!mgu#T
acceptability 可接受性，可接受程度 | $c~Jq
acceptable level of detection risk 检查风险的可接受水平 CK1gzIg >
acceptance of engagement 接受委托 vFsl]|<;8
accepting the engagement for the first time 首次接受委托 rq^VOK|L
access to asset 对资产的接触 J PkI+0
according to 根据，依据，依照 incUa;
account balance 账户余额 TuzH'F
account for 对……进行会计处理，核算；解释 V Rz9 ;=m
accounting 会计，会计学 yo# fJ`
accounting advisory serve 会计咨询服务 !{ /AJb
accounting firm 会计师事务所 $~:|Vj5iZ\
accounting information 会计信息，会计资料 <O]B'Wc [
accounting period 会计期间 Dqm;twd>
accounting policies 会计政策 H)i%\7F5
accounting professional bodies 会计职业组织，会计职业团体 ] D|Hq4ug
accounting records 会计记录 RU,!F99' 1
accounting responsibility 会计责任 t Cr? !Y~
accounting service 会计服务 Yx<wYzD
accounting standards 会计准则 [2nPr^
Accounting Standards for Business Enterprises 企业会计准则 ;Y`k-R:E6A
accounting system 会计系统 "$|ne[b2
accounting treatment 会计处理 u$mp%d8
accuracy 准确性，精确性 ~9dAoILrl
additional audit procedures 追加审计程序 Bc51
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addressee 收件人，收信人 BY??X=
Administration of State-owned Assets (the～) 国有资产管理局 9d&}CZr
administrative laws and regulations 行政法规 A{ a`%FAV
adverse impact 不利影响，负面影响 ,98`tB0
adverse opinion 反对意见 4GqE%n+ta~
advisory group 咨询组，顾问组 ri1:q.:I]
agency fee 代理费，代理费用 6#1:2ZHKG
aggregate 总计，合计为…… G:{\-R'
alternation of document and record 变造文件和记录 L@8C
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alternative audit procedures 替代审计程序，备选审计程序 |%5nV=&\
amend 修改，修订 /SQ1i}%
amortisation 摊销 K"9V8x3Wg
analytical capacity 分析能力 d]QCk &XU
analytical procedures 分析性程序 C/A~r
annual financial statements 年度会计报表，年度财务报表 p`{ | [<
appendix 附录，附表 q<w Q/m
applicable 适用的 T>pz?e^5&
applicable laws and regulations 适用的法规 '1Q [&
application systems 应用系统 g(F? qP_K
apply consistently 一贯地执行，一贯地实施 pN7 v7rs
appropriate 适当的，合适的； 'Mm =< Bh
征用，挪用 glP
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appropriate authorization 适当的授权 *p 7_rY
appropriateness of audit evidence 审计证据的适当性 V NWa3`w
approval 批准，核准 ^ l9NF
assertion (会计报表上的)认定；确认 =Cj
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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 K^+}__;]
asset 资产，财产 ,N`D{H"F
asset restructuring 资产重组 ~F=,)GE
assignment of duties 职责的划分 $(eqZ<y
assistant 助理，助理人员 4+15`
associated company 联属公司，联营公司 `d. 4 L.],
association 联合，结合；协会，社团 :pPn)j$
assumption 假设，假定 iZDZ/hohv
at a given date 在某一特定时日 \h 1 T/_4
attestation 鉴证，公证 I 6Mr[#*
attestation service 鉴证服务 eFdN"8EW
audit adjustment 审计调整 "=\@
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audit areas 审计领域 R3Ka^l8R|
audit conclusion 审计结论 F 5Fz T^
audit effectiveness 审计效果 P V,AN
audit efficiency 审计效率 :T # "bY
audit engagement letter 审计业务约定书 W05
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audit evidence 审计证据 %H'*7u2
audit fee 审计费 [p[C45d=<
audit files 审计档案 cWNWgdk,`V
audit findings 审计中发现的事项 zCdzxb_ h"
audit implementation stage 审计实施阶段 ZP^7` q)6
audit mark 审计标识 uw`fC%-xh
audit materiality 审计重要性 [W2GLd]
audit method 审计方法 AV*eGzz `
audit objective 审计目标，审计目的 Wx-vWWx*Q
audit of financial statements 会计报表审计，财务报表审计 J}J7A5P
audit opinion 审计意见 dw]wQ\4B
audit period 被审计期间，被审计年度 .WT^L2l%
audit plan 审计计划 z^=e3~-J
audit planning 编制审计计划，制定审计计划，审计计划 XT0:$0F
audit planning stage 审计计划阶段 R x.]m0
audit procedure 审计程序 a#G]5T Z
audit programme 审计程序表，具体审计计划 +1 j+%&).
audit report 审计报告 OGqsQ
audit report with a disclaimer of opinion 拒绝表示意见审计报告 +Jv*u8T'
audit report with a qualified opinion 有保留意见的审计报告 '4}c1F1T_
audit report with an adverse opinion 否定意见的审计报告 iu(+
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audit report with dual dates 双重日期审计报告 WbP*kV {
audit reporting stage 审计报告阶段 .&Ok53]b
audit responsibility 审计责任 wz(D
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audit results 审计结果 xMAb=87_
audit risk 审计风险 e=%6\&q
audit sampling 审计抽样 ,t=1 2R]>
audit sampling techniques 审计抽样方法，审计抽样技术 pRLs*/Bw
audit strategies 审计策略 X0"f>.Lg
audit summary 审计总结，审计小结 J%n{R60b
audit team 审计小组 I{0bs Tp;
audit test 审计测试 .A2u7*h&
audit trail 审计轨迹 3 @7<e~ f
audit work 审计工作 {BlKVs Q
audit working paper 审计工作底稿 @lnM%
audited financial statement 审计会计报表，已审计财务报表 ?dcR!-3
Auditing Guidelines (the～) 审计规范指南 ~1 yMw.04V
auditing standards 审计准则 Y?>us
audit-oriented working paper (审计)业务类工作底稿 OK^0 ,0kS3
authorisation 授权 5Si\hk:o
authorisation of transaction 交易的授权 =!cI@TI
availability 可获得性 &RP}w%I1
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balance 余额；差额；平衡 %Fg}"=f1
balance sheet 资产负债表 sU P !'Av
bank 银行 \O7Vo<B&D
bank account 银行账户，银行户头 KZxA\,Y'5
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 Mn=5yU
basis of audit 审计依据 2i@t;h2E
basis of preparation (会计报表的)编制基础 9I RvbE~2
book of account 账目，账簿 khW9n*
borrowing 借款，贷款，借债 Q$(0 Nx<
branch 分支，分支机构，分店 <15 PO
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brought forward (账户余额等的)承上年，承上期，承上页 7q] @Jx9
budget 预算 Twj?SV
building 建筑物；大楼 U|% y `PZ
business conditions 业务情况，经营情况 f
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business licence (企业等的)营业执照 DB>Y#2j4h
business relation 业务关系 T"GuE[?a
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