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 b^hCm`2w*
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审计词汇英汉对照 rw_&t>Ri;
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ability to continue as a going concern 持续经营能力 Y k~ i.p
acceptability 可接受性，可接受程度 [>Q{70 c[
acceptable level of detection risk 检查风险的可接受水平 o)S>x0| [
acceptance of engagement 接受委托 % k $+t
accepting the engagement for the first time 首次接受委托 a-i#?hld
access to asset 对资产的接触 $. V(_
according to 根据，依据，依照 b39;Sv|#
account balance 账户余额 iVXR=A\er
account for 对……进行会计处理，核算；解释 >SfC '* 1
accounting 会计，会计学 Y5ebpw+B-
accounting advisory serve 会计咨询服务 _%i|*
accounting firm 会计师事务所 }})4S;j
accounting information 会计信息，会计资料 -uO< ]
accounting period 会计期间 GXJ3E"_.
accounting policies 会计政策 ;J?^M!l2=
accounting professional bodies 会计职业组织，会计职业团体 P]dDTh~e~
accounting records 会计记录 }1;Ie0l=_e
accounting responsibility 会计责任 NS b<
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accounting service 会计服务 b;!ilBc
accounting standards 会计准则 r \=p.cw<
Accounting Standards for Business Enterprises 企业会计准则 0 b*a2_|8k
accounting system 会计系统 \O7,CxD2
accounting treatment 会计处理 o~es> ;
accuracy 准确性，精确性 ` yuD/-j
additional audit procedures 追加审计程序 RA.@(DN&
addressee 收件人，收信人 r OB\u|Pg
Administration of State-owned Assets (the～) 国有资产管理局 C .YtjLQP$
administrative laws and regulations 行政法规 nW|[poQK
adverse impact 不利影响，负面影响 9h*$P:S;1v
adverse opinion 反对意见 6LvUi|~"<
advisory group 咨询组，顾问组 O@E&lP 6
agency fee 代理费，代理费用 ^T^U:Z dq
aggregate 总计，合计为…… * k =L
alternation of document and record 变造文件和记录 unD8h=Z2
alternative audit procedures 替代审计程序，备选审计程序 /hI#6k8o_
amend 修改，修订 *jA%.F
amortisation 摊销 Z Mx_J
analytical capacity 分析能力 (W@
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analytical procedures 分析性程序 =WDf [?ED
annual financial statements 年度会计报表，年度财务报表 ch : 428
appendix 附录，附表 g`J? 2
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applicable 适用的 cpE&Fba}"
applicable laws and regulations 适用的法规 }[i35f[w
application systems 应用系统 LGod"8~U
apply consistently 一贯地执行，一贯地实施 ap;UxWqx
appropriate 适当的，合适的； 7*[>e7:A
征用，挪用 pF"z )E|^
appropriate authorization 适当的授权 o5Qlp5`:u
appropriateness of audit evidence 审计证据的适当性 zh50]tX
approval 批准，核准 D0x+b2x^
assertion (会计报表上的)认定；确认 { b
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 |h6 @hB\
asset 资产，财产 ^ / g&Q
asset restructuring 资产重组 70KXBu<6
assignment of duties 职责的划分 ,&)X
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assistant 助理，助理人员 [$H8?J
associated company 联属公司，联营公司 jv_sRV
association 联合，结合；协会，社团 4 &t 6
assumption 假设，假定 %o{vD&7\
at a given date 在某一特定时日 \uanQ| Nu
attestation 鉴证，公证 );Gt!]p`;
attestation service 鉴证服务
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audit adjustment 审计调整 fDbs3"H Q
audit areas 审计领域 2'pxA:
audit conclusion 审计结论 jq =-Y
audit effectiveness 审计效果 fylaH(LER
audit efficiency 审计效率 Yn I
audit engagement letter 审计业务约定书 L<Lu;KnY6
audit evidence 审计证据 CQtd%'rt6
audit fee 审计费 Hs
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audit files 审计档案 d3n T J X
audit findings 审计中发现的事项 {z.}u5N
audit implementation stage 审计实施阶段 ,][+: fvS
audit mark 审计标识 5'z&kl0"S
audit materiality 审计重要性 ]pB~&0jg
audit method 审计方法 z*9/ "M
audit objective 审计目标，审计目的 X
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audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 ;j/ur\37
audit period 被审计期间，被审计年度 ,;D74h2F
audit plan 审计计划 ~i
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audit planning 编制审计计划，制定审计计划，审计计划 .R-:vU880
audit planning stage 审计计划阶段 Fg,[=CqB[
audit procedure 审计程序 ~$Mp >ZB2W
audit programme 审计程序表，具体审计计划 {s`1+6_&Vz
audit report 审计报告 OEAF.
audit report with a disclaimer of opinion 拒绝表示意见审计报告 VVe >}
audit report with a qualified opinion 有保留意见的审计报告 {b#c0>.8-
audit report with an adverse opinion 否定意见的审计报告
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audit report with dual dates 双重日期审计报告 }xdI{E1 q)
audit reporting stage 审计报告阶段 H%%#^rb^
audit responsibility 审计责任 M#|T Qa N
audit results 审计结果 C ]r$
audit risk 审计风险 G: @gO2(D
audit sampling 审计抽样 O-&n5
audit sampling techniques 审计抽样方法，审计抽样技术 s l PFDBx
audit strategies 审计策略 h h d n9n
audit summary 审计总结，审计小结 g~V{Ca;}
audit team 审计小组 sxsM%Gb?H
audit test 审计测试 Ws1<Jt3/."
audit trail 审计轨迹 %NAz(B
audit work 审计工作 (p2\H>pTr
audit working paper 审计工作底稿 <B `=o O%o
audited financial statement 审计会计报表，已审计财务报表 ]gmf%g'C
Auditing Guidelines (the～) 审计规范指南 v -Br)lLv
auditing standards 审计准则 ^lQ-w|7(
audit-oriented working paper (审计)业务类工作底稿 ' bT9AV%
authorisation 授权 + S%+ Ku
authorisation of transaction 交易的授权 ,*%8*]<=
availability 可获得性 N [42 al
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balance 余额；差额；平衡 h 1Q7(8=Eg
balance sheet 资产负债表 zJx<]=]
bank 银行 Xbu >8d?n
bank account 银行账户，银行户头 goHr# @
bank statement 银行对账单
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barter transaction 易货交易，以物换物交易 cAiIbh>c
basis of audit 审计依据 1-qQp.Wj
basis of preparation (会计报表的)编制基础 Az)P&*2:'`
book of account 账目，账簿 0` S!+d
borrowing 借款，贷款，借债 |H @M-
branch 分支，分支机构，分店 aFC3yMKXh
brought forward (账户余额等的)承上年，承上期，承上页 =ecv;uu2
budget 预算 ]T *{ M
building 建筑物；大楼 <"\K|2Sg
business conditions 业务情况，经营情况 rzO:9 # d
business licence (企业等的)营业执照 ->j9(76 "
business relation 业务关系 wZOO#&X#r
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