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 }piDg(D
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审计词汇英汉对照 *m>XtBw.
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ability to continue as a going concern 持续经营能力 U??T>
acceptability 可接受性，可接受程度 hRc.^"q9
acceptable level of detection risk 检查风险的可接受水平 <w1#
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acceptance of engagement 接受委托 S7(Vc H
accepting the engagement for the first time 首次接受委托 5eL_iNqJM
access to asset 对资产的接触 <jjn'*44f
according to 根据，依据，依照 ;) c 4
account balance 账户余额 ' K\ $B_
account for 对……进行会计处理，核算；解释 9im<J'
accounting 会计，会计学 ^q@ 6((O
accounting advisory serve 会计咨询服务 qX_(
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accounting firm 会计师事务所 +k?0C?/T;
accounting information 会计信息，会计资料 VV%Q "0 \
accounting period 会计期间
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accounting policies 会计政策 $q p,7RW
accounting professional bodies 会计职业组织，会计职业团体 { = Y3[
accounting records 会计记录 /4x
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accounting responsibility 会计责任 ~N!-4-~p
accounting service 会计服务 gX'nFGqud
accounting standards 会计准则 CS\ E]f
Accounting Standards for Business Enterprises 企业会计准则
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accounting system 会计系统 uG:xd0X+W
accounting treatment 会计处理 [BLB
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accuracy 准确性，精确性 ajJ +Jn\
additional audit procedures 追加审计程序 _?m%i]~o
addressee 收件人，收信人 naaww
Administration of State-owned Assets (the～) 国有资产管理局 ]A.tauSW
administrative laws and regulations 行政法规 dH[T nqJn
adverse impact 不利影响，负面影响 $Y 3mO ~
adverse opinion 反对意见 jn:9Cr,o;g
advisory group 咨询组，顾问组 Dpf" H
agency fee 代理费，代理费用 Wf>P[6
aggregate 总计，合计为…… 2c u?2 _,
alternation of document and record 变造文件和记录 `9>1 w d
alternative audit procedures 替代审计程序，备选审计程序 \~4I Ou
amend 修改，修订 W&'[Xj
amortisation 摊销 ,bU 8S \8
analytical capacity 分析能力 x[m&ILr
analytical procedures 分析性程序 ch -.+p3
annual financial statements 年度会计报表，年度财务报表 S
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appendix 附录，附表 + m+v1(@
applicable 适用的 O)EA2`)E
applicable laws and regulations 适用的法规 8~6 H\.0Q
application systems 应用系统 VKtZyhK"h
apply consistently 一贯地执行，一贯地实施 g/_j
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appropriate 适当的，合适的； %.nZ@';
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appropriate authorization 适当的授权 Q[Xh{B
appropriateness of audit evidence 审计证据的适当性 %@Ow.7z h
approval 批准，核准 (7k}ysc
assertion (会计报表上的)认定；确认 &X`z k
assessed level of control risk 对控制风险的评估，控制风险的评估水平 - &UP[Mq
asset 资产，财产 !$1'q~sO
asset restructuring 资产重组 ~Ih LjE
assignment of duties 职责的划分 tOEY|
assistant 助理，助理人员 %fH&UFby
associated company 联属公司，联营公司 Bnw Yyh
association 联合，结合；协会，社团 ) Z^b)KAk
assumption 假设，假定 f *HEw
at a given date 在某一特定时日 L3s1a -K
attestation 鉴证，公证 ynQ+yW74Z
attestation service 鉴证服务 y2=`NG=
audit adjustment 审计调整 9=FqI50{
audit areas 审计领域 ;+6TZqklQ
audit conclusion 审计结论 u .~` /O
audit effectiveness 审计效果 k&M9Hn2
audit efficiency 审计效率 =|Vm69
audit engagement letter 审计业务约定书 4n 9c
audit evidence 审计证据 : l&g5
audit fee 审计费 9s9_a4t5
audit files 审计档案 I4RUXi 5
audit findings 审计中发现的事项 NBaXfWh
audit implementation stage 审计实施阶段 `= FDNOwp
audit mark 审计标识
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audit materiality 审计重要性 y G~7Xo5
audit method 审计方法 +@5@`"Jry
audit objective 审计目标，审计目的 :.J]s<J(F
audit of financial statements 会计报表审计，财务报表审计 8-clL \bm
audit opinion 审计意见 fHc/5uYW
audit period 被审计期间，被审计年度 . C Y ;-
audit plan 审计计划 .R! /?eN
audit planning 编制审计计划，制定审计计划，审计计划 {EL
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audit planning stage 审计计划阶段 hxX-iQya
audit procedure 审计程序 [:Y`^iR.
audit programme 审计程序表，具体审计计划 miv)R
audit report 审计报告 _ giZ'&l!
audit report with a disclaimer of opinion 拒绝表示意见审计报告 2nsW )bd
audit report with a qualified opinion 有保留意见的审计报告 )&$p?kF
audit report with an adverse opinion 否定意见的审计报告 ?$Tp|<tx#
audit report with dual dates 双重日期审计报告 WN`|5"?$
audit reporting stage 审计报告阶段 -Nu Rf#
audit responsibility 审计责任 UL
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audit results 审计结果
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audit risk 审计风险 eJ2$DgB}t
audit sampling 审计抽样 3`3`iN!8\@
audit sampling techniques 审计抽样方法，审计抽样技术 9 %MHIY5
audit strategies 审计策略 bzh`s< +
audit summary 审计总结，审计小结 R.rxpJ+kU
audit team 审计小组
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audit test 审计测试 9 U!-Zn!
audit trail 审计轨迹 E6njm du
audit work 审计工作 XI8rU) q
audit working paper 审计工作底稿 S(MVL!Lm
audited financial statement 审计会计报表，已审计财务报表
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Auditing Guidelines (the～) 审计规范指南 ,LpG E >s
auditing standards 审计准则 #\Ls M
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audit-oriented working paper (审计)业务类工作底稿 4qe!+!#$
authorisation 授权 $EUlh^
authorisation of transaction 交易的授权 pjaDtNb
availability 可获得性 d4[mR~XXT
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balance 余额；差额；平衡 =bDy :yY}
balance sheet 资产负债表 ` fm^#Nw
bank 银行 a-(O AzQ_
bank account 银行账户，银行户头 IN#Z(FMVC
bank statement 银行对账单 6 OLp x)fG
barter transaction 易货交易，以物换物交易 '
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basis of audit 审计依据 WK)2/$7@
basis of preparation (会计报表的)编制基础 b,MzHx=im
book of account 账目，账簿 p ipO ,n
borrowing 借款，贷款，借债 C_q@ixF{
branch 分支，分支机构，分店 n(.U>_
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brought forward (账户余额等的)承上年，承上期，承上页 8IrA {UU
budget 预算
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building 建筑物；大楼 M+lj g&fy
business conditions 业务情况，经营情况 fRT4,;
business licence (企业等的)营业执照 0'Y'K6hG`
business relation 业务关系 1GA$nFBVC
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