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 tYiK#N 7
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审计词汇英汉对照 +Z t
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ability to continue as a going concern 持续经营能力 :U)q(.53
acceptability 可接受性，可接受程度 n;Tpf<*U
acceptable level of detection risk 检查风险的可接受水平 ^kx
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acceptance of engagement 接受委托 5b3Wt7
accepting the engagement for the first time 首次接受委托 _KC)f'Cx
access to asset 对资产的接触 b gGd
according to 根据，依据，依照 Bvz l*
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account balance 账户余额 <",4 O
account for 对……进行会计处理，核算；解释 Q+)f I
accounting 会计，会计学 iU{bPyz ,
accounting advisory serve 会计咨询服务 9k L'"0c
accounting firm 会计师事务所 2Ch!LS: +
accounting information 会计信息，会计资料 X0J@ c "%0
accounting period 会计期间 S*Scf~Qp
accounting policies 会计政策 6Lz{/l8
accounting professional bodies 会计职业组织，会计职业团体 ?JDZ DPVJ)
accounting records 会计记录 /]2-I_WB
accounting responsibility 会计责任 ~"!F&
accounting service 会计服务 -}@3
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accounting standards 会计准则 vC[)/w
Accounting Standards for Business Enterprises 企业会计准则 xi8RE@gm
accounting system 会计系统 qlD+[`=b
accounting treatment 会计处理 )`yxJ;O@$
accuracy 准确性，精确性 |Y|{9Osus
additional audit procedures 追加审计程序 #K'3` dpL
addressee 收件人，收信人 @FIR9XJ
Administration of State-owned Assets (the～) 国有资产管理局 HS.3PE0^ C
administrative laws and regulations 行政法规 |[(4
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adverse impact 不利影响，负面影响 e 4u $+
adverse opinion 反对意见 ]h~=lItTRZ
advisory group 咨询组，顾问组 VS@o_fUx)
agency fee 代理费，代理费用 { ^>
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aggregate 总计，合计为…… x:b 0G
alternation of document and record 变造文件和记录 ViQxO UE
alternative audit procedures 替代审计程序，备选审计程序 $Ll
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amend 修改，修订 p{xO+Nx1a
amortisation 摊销 ]Gm,sp.x
analytical capacity 分析能力 [[P?T^KT
analytical procedures 分析性程序 \Xc6K!HJM
annual financial statements 年度会计报表，年度财务报表 ,Y=r]
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appendix 附录，附表 q0{KYW Ovk
applicable 适用的 (h7 rW3
applicable laws and regulations 适用的法规 X+ ;I vx
application systems 应用系统 GiJ|5"
apply consistently 一贯地执行，一贯地实施 Q\&FuU
appropriate 适当的，合适的； ]S <eO
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appropriate authorization 适当的授权 & F9 BaJ
appropriateness of audit evidence 审计证据的适当性 A
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approval 批准，核准 5 t#+ UR
assertion (会计报表上的)认定；确认 'A
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assessed level of control risk 对控制风险的评估，控制风险的评估水平 %s P C3L
asset 资产，财产 LOpn PH`
asset restructuring 资产重组 cOcF VPQ
assignment of duties 职责的划分 //]g78]=O
assistant 助理，助理人员 ^ '!] |^
associated company 联属公司，联营公司 N~ _G
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association 联合，结合；协会，社团 z]^&^VFu
assumption 假设，假定 /c' 3I
at a given date 在某一特定时日 7)!(0.&
attestation 鉴证，公证 y[Zl ,v7
attestation service 鉴证服务 z:-a7_
audit adjustment 审计调整 Or=
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audit areas 审计领域 ' Dv
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audit conclusion 审计结论 &1YqPk
audit effectiveness 审计效果 5:/
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audit efficiency 审计效率 A\iDK10Q$
audit engagement letter 审计业务约定书 \{@s@VBx[
audit evidence 审计证据
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audit fee 审计费 `}#(Ze*V:
audit files 审计档案 8o#*0d|
audit findings 审计中发现的事项 ty[bIaQi
audit implementation stage 审计实施阶段 '; ,DgR;'
audit mark 审计标识 akHcN]sa2
audit materiality 审计重要性 V.#,d DC@j
audit method 审计方法 @G[P|^B
audit objective 审计目标，审计目的 ]+;1)
audit of financial statements 会计报表审计，财务报表审计 7Y sB wo
audit opinion 审计意见 [>QV^2'Z
audit period 被审计期间，被审计年度 ]4-lrI1#
audit plan 审计计划 dqO!p6
audit planning 编制审计计划，制定审计计划，审计计划 \c3zK|^
audit planning stage 审计计划阶段 =k6zUw;5 U
audit procedure 审计程序 "-Gjw B
audit programme 审计程序表，具体审计计划 |>@Gb gw^M
audit report 审计报告 ]J+ }WR
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _+YCwg
audit report with a qualified opinion 有保留意见的审计报告 U1bhd}MoR
audit report with an adverse opinion 否定意见的审计报告 xZW6Hk _
audit report with dual dates 双重日期审计报告 5A /8G}'XZ
audit reporting stage 审计报告阶段 Q1 ?O~ao
audit responsibility 审计责任 '#gd19#
audit results 审计结果 a5ZU"6Hi
audit risk 审计风险 lb ol+O65
audit sampling 审计抽样 ?F]Yebp^
audit sampling techniques 审计抽样方法，审计抽样技术 l:mC' aR
audit strategies 审计策略 uSCF;y=1g,
audit summary 审计总结，审计小结 RQ}(}|1+\
audit team 审计小组 H7n5k,
audit test 审计测试 A]" $O&l
audit trail 审计轨迹 S%gb1's
audit work 审计工作 *t J+!1
audit working paper 审计工作底稿 P3V= DOG"
audited financial statement 审计会计报表，已审计财务报表 _Qg^>}]A1
Auditing Guidelines (the～) 审计规范指南 :W(3<D7\
auditing standards 审计准则 6wC|/J^
audit-oriented working paper (审计)业务类工作底稿 3-#|6khqt
authorisation 授权 ,g2|8>sJP
authorisation of transaction 交易的授权 g3Q]W(F%$
availability 可获得性 //cj$}Rn!
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balance 余额；差额；平衡 #mwV66'H
balance sheet 资产负债表 w^MU$ubx
bank 银行 y%)5r}S^
bank account 银行账户，银行户头 P5/K?I~/So
bank statement 银行对账单 S'M=P_-7
barter transaction 易货交易，以物换物交易 ks|[ `FH
basis of audit 审计依据 JR
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basis of preparation (会计报表的)编制基础 S o; ;
book of account 账目，账簿 yL/EIN
borrowing 借款，贷款，借债 Jv1igA21_h
branch 分支，分支机构，分店 ''Fy]CwH(
brought forward (账户余额等的)承上年，承上期，承上页 4<._)_
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budget 预算 RaT(^b(
building 建筑物；大楼 {Ts@#V=:
business conditions 业务情况，经营情况 ^]c
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business licence (企业等的)营业执照 sW!pMkd_
business relation 业务关系 @/h_v#
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