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 7^TXlW n^G
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审计词汇英汉对照 YYr&r.6
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ability to continue as a going concern 持续经营能力 ~@?-|xLqQ
acceptability 可接受性，可接受程度 }w
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acceptable level of detection risk 检查风险的可接受水平 "t&k{\$\
acceptance of engagement 接受委托 Cj9O
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accepting the engagement for the first time 首次接受委托 {,2_K6#
access to asset 对资产的接触 ^o \p|f>f
according to 根据，依据，依照 q/-j`'A_pb
account balance 账户余额 Q~!hr0
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account for 对……进行会计处理，核算；解释 +ENW=N
accounting 会计，会计学 .eXA.9 |jm
accounting advisory serve 会计咨询服务 ;C3?Ic
accounting firm 会计师事务所 0F'UFn>{
accounting information 会计信息，会计资料 ZboJszNb;
accounting period 会计期间 #$B,8LFz,$
accounting policies 会计政策 ?JTyNg4<
accounting professional bodies 会计职业组织，会计职业团体 Z DJWd=E
accounting records 会计记录 Cj\+u\U
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accounting responsibility 会计责任 mg /kyua^
accounting service 会计服务
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accounting standards 会计准则 #LgoKiP! Y
Accounting Standards for Business Enterprises 企业会计准则 gH) B`
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accounting system 会计系统 `0sk2fn
accounting treatment 会计处理 B2WX#/ lgd
accuracy 准确性，精确性 % peb{i
additional audit procedures 追加审计程序 <OfzE5
addressee 收件人，收信人 cNc _
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Administration of State-owned Assets (the～) 国有资产管理局 A0u:Fm{E
administrative laws and regulations 行政法规 IqKXFORiNI
adverse impact 不利影响，负面影响 k 0Yixa
adverse opinion 反对意见 gt (nZ
advisory group 咨询组，顾问组
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agency fee 代理费，代理费用 &7u
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aggregate 总计，合计为…… =U`c
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alternation of document and record 变造文件和记录 B F|FW
alternative audit procedures 替代审计程序，备选审计程序 &YKzK)@
amend 修改，修订 iPpJ`i#@+
amortisation 摊销 iqu GLw J
analytical capacity 分析能力 Vn; ] ''_
analytical procedures 分析性程序 ]3jH^7[?
annual financial statements 年度会计报表，年度财务报表 M= _CqK*
appendix 附录，附表 "0)G|pZI
applicable 适用的 G_4P)G3H
applicable laws and regulations 适用的法规 Nj 8)HR
application systems 应用系统 5D*
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apply consistently 一贯地执行，一贯地实施 o e"ShhT
appropriate 适当的，合适的； )/N! {`.9
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appropriate authorization 适当的授权 --)[>6)I
appropriateness of audit evidence 审计证据的适当性 UF&Wgj [
approval 批准，核准 /2cOZ1G;
assertion (会计报表上的)认定；确认 K L~sEli
assessed level of control risk 对控制风险的评估，控制风险的评估水平 !,uw./8@Ku
asset 资产，财产 n z l ,y,
asset restructuring 资产重组 JdEb
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assignment of duties 职责的划分 XX6)(
assistant 助理，助理人员 Ve)
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associated company 联属公司，联营公司 '#6DI"vJ
association 联合，结合；协会，社团 R~-q ! nC
assumption 假设，假定 iO`f{?b
at a given date 在某一特定时日 [' 1?'*
attestation 鉴证，公证 k"zHrn"$
attestation service 鉴证服务 &>+Z$ZD
audit adjustment 审计调整 epm|pA*
audit areas 审计领域 5UyK1e))
audit conclusion 审计结论 q[K)bg{
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audit effectiveness 审计效果 Fj4:_(% nG
audit efficiency 审计效率 CP^^ct-C
audit engagement letter 审计业务约定书 R!CUR~F
audit evidence 审计证据 ZVU)@[s
audit fee 审计费 )dcGV$4t[
audit files 审计档案 ,fFJSY^
audit findings 审计中发现的事项 XWV ~6"
audit implementation stage 审计实施阶段 BJ/%{ C`g
audit mark 审计标识 / KM+PeO
audit materiality 审计重要性
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audit method 审计方法 c2"OpI
audit objective 审计目标，审计目的 E;0"1
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audit of financial statements 会计报表审计，财务报表审计
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audit opinion 审计意见 '"a8< 7
audit period 被审计期间，被审计年度 GvY8O|a
audit plan 审计计划 eO#)QoHj^
audit planning 编制审计计划，制定审计计划，审计计划 4V5*6O9(u
audit planning stage 审计计划阶段 u"ow ?[E
audit procedure 审计程序 -xlI'gNg7
audit programme 审计程序表，具体审计计划 L^}kwu#
audit report 审计报告 b-XBs7OAx
audit report with a disclaimer of opinion 拒绝表示意见审计报告 GEgf_C!%@
audit report with a qualified opinion 有保留意见的审计报告 j^M@0 o
audit report with an adverse opinion 否定意见的审计报告 x g@;d
audit report with dual dates 双重日期审计报告 EIAT*l :NW
audit reporting stage 审计报告阶段 ^m\n[<x
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audit responsibility 审计责任 FS [CUoA
audit results 审计结果 EBm\rM8
audit risk 审计风险 nS#;<p$\
audit sampling 审计抽样 IU/*YI%W
audit sampling techniques 审计抽样方法，审计抽样技术 pQD8#y)` C
audit strategies 审计策略 mc$dR,
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audit summary 审计总结，审计小结 ~QXNOtVsN
audit team 审计小组 )erPp@
audit test 审计测试 ;2^=#7I?
audit trail 审计轨迹 MwZ`NH|n3"
audit work 审计工作 ^`$KN0PY
audit working paper 审计工作底稿 +%^D)
audited financial statement 审计会计报表，已审计财务报表 .u)YZN0\
Auditing Guidelines (the～) 审计规范指南 ~2H)#`\ac8
auditing standards 审计准则 XOo N D
audit-oriented working paper (审计)业务类工作底稿 >r3Wo%F'
authorisation 授权 TQ F
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authorisation of transaction 交易的授权 LQ._?35r
availability 可获得性 6K &V}
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balance 余额；差额；平衡 Xc.~ 6nYp
balance sheet 资产负债表 K>-m8.~\ E
bank 银行 qe0@tKim
bank account 银行账户，银行户头 'RhMzPmY>
bank statement 银行对账单 v^pE= f */
barter transaction 易货交易，以物换物交易 Sx}h$E:
basis of audit 审计依据 $W)FpN;CW/
basis of preparation (会计报表的)编制基础 =i.[|g"
book of account 账目，账簿 ) ":~`Z*@
borrowing 借款，贷款，借债 ; 2$^=:8
branch 分支，分支机构，分店 FD8aO?wvg
brought forward (账户余额等的)承上年，承上期，承上页 f -#fi7
budget 预算 M@.1 P<:h
building 建筑物；大楼 IV\@GM:ait
business conditions 业务情况，经营情况 mu (S 9
business licence (企业等的)营业执照 <I} k%q'
business relation 业务关系 {It4=I)M
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