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 2}\/_Y6
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审计词汇英汉对照 0Dt-!Q7
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ability to continue as a going concern 持续经营能力 * \$m1g7b
acceptability 可接受性，可接受程度 _O,k0O
acceptable level of detection risk 检查风险的可接受水平 n0a|GZyO]
acceptance of engagement 接受委托 #Sc9&DfX
accepting the engagement for the first time 首次接受委托 6 2*p*t
access to asset 对资产的接触 >TQNrS^$J
according to 根据，依据，依照 m;4qs#qCg?
account balance 账户余额 y2`},
account for 对……进行会计处理，核算；解释 c0ue[tb
accounting 会计，会计学 BjSd\Ul
accounting advisory serve 会计咨询服务
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accounting firm 会计师事务所 JGHQzC
accounting information 会计信息，会计资料 e,K.bg i
accounting period 会计期间 N^Hj%5
accounting policies 会计政策 ''Y 'ZsQ;
accounting professional bodies 会计职业组织，会计职业团体 1IPRI<1U
accounting records 会计记录 pw.K,?kYr
accounting responsibility 会计责任 "Snt~:W>
accounting service 会计服务 Ee3 -oHa
accounting standards 会计准则 x
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Accounting Standards for Business Enterprises 企业会计准则 ; Yve m
accounting system 会计系统 \\Z
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accounting treatment 会计处理 BjyV&1tRV!
accuracy 准确性，精确性 (Q?@LzCjy
additional audit procedures 追加审计程序 P
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addressee 收件人，收信人 Y" U t
Administration of State-owned Assets (the～) 国有资产管理局 }' p"q )
administrative laws and regulations 行政法规 .du2;` [$r
adverse impact 不利影响，负面影响 kNd(KQ<.17
adverse opinion 反对意见 kBeYl+*pk
advisory group 咨询组，顾问组 @P )2ZGG
agency fee 代理费，代理费用 Gk']Ma2J}
aggregate 总计，合计为…… yz<$?G
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alternation of document and record 变造文件和记录 /O}lSXo6E
alternative audit procedures 替代审计程序，备选审计程序 6Z l#$>P
amend 修改，修订 XW.k%H4@
amortisation 摊销 o
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analytical capacity 分析能力 3y%,f|ju
analytical procedures 分析性程序 Sby (?yg
annual financial statements 年度会计报表，年度财务报表 6r.#/' "
appendix 附录，附表 mUNAA[0 L
applicable 适用的 8F
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applicable laws and regulations 适用的法规 -
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application systems 应用系统 ` 7 P%muY.
apply consistently 一贯地执行，一贯地实施 =D&XE*qkZ
appropriate 适当的，合适的； UOpSH{N
征用，挪用 w `nm}4M
appropriate authorization 适当的授权 d{Cg3v` Rd
appropriateness of audit evidence 审计证据的适当性 ~p`[z~|
approval 批准，核准 4YSVy2x
assertion (会计报表上的)认定；确认 V!Pe %.>
assessed level of control risk 对控制风险的评估，控制风险的评估水平 tR\cS )
asset 资产，财产 <{T 5}"e
asset restructuring 资产重组 ,M jlA{0
assignment of duties 职责的划分 %i) 0sE T
assistant 助理，助理人员 fuU
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associated company 联属公司，联营公司 `\r <3?
association 联合，结合；协会，社团 fcTg/EXn
assumption 假设，假定 w\RYxu?
at a given date 在某一特定时日 `&:>?Y/X2
attestation 鉴证，公证 >a;LBQ0
attestation service 鉴证服务 T#\=v(_NR
audit adjustment 审计调整 D}`MY
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audit areas 审计领域 ZPG~ @lU
audit conclusion 审计结论 t$&'mJ _-w
audit effectiveness 审计效果 }9V0Cu1
audit efficiency 审计效率 \f sNI T /
audit engagement letter 审计业务约定书 PLJDRp 2o
audit evidence 审计证据 Ss3~X90!*B
audit fee 审计费 p}Um+I=1
audit files 审计档案 3a[ LM!
audit findings 审计中发现的事项 ?_B'#,tI
audit implementation stage 审计实施阶段 8,IQ6Or|-2
audit mark 审计标识 Ob/i_
audit materiality 审计重要性 # w@FBFr@
audit method 审计方法
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audit objective 审计目标，审计目的 ]K'OH&
audit of financial statements 会计报表审计，财务报表审计 n?>|
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audit opinion 审计意见 h$XoR0
audit period 被审计期间，被审计年度 -, Js2+QZ#
audit plan 审计计划 pD!j#suMA
audit planning 编制审计计划，制定审计计划，审计计划 <G
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audit planning stage 审计计划阶段 XmP,3KG2{S
audit procedure 审计程序 ^u2x26].
audit programme 审计程序表，具体审计计划 P!SsMo6n
audit report 审计报告 azzG
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ::_bEmk
audit report with a qualified opinion 有保留意见的审计报告 S5:&_&R8[
audit report with an adverse opinion 否定意见的审计报告 Nt;1&dwUb
audit report with dual dates 双重日期审计报告 }mo)OyIX
audit reporting stage 审计报告阶段 9 ^8_^F
audit responsibility 审计责任 voFg6zoV_
audit results 审计结果 r0@s3/
audit risk 审计风险 K^",LC
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audit sampling 审计抽样 1\%@oD_zG
audit sampling techniques 审计抽样方法，审计抽样技术 } lXor~_i
audit strategies 审计策略 l<qEX O
audit summary 审计总结，审计小结 AV4fN@BX
audit team 审计小组 b%KcS&-6
audit test 审计测试 Z^BZH/I?
audit trail 审计轨迹 P 'o]#Az
audit work 审计工作 HRyhq ;C
audit working paper 审计工作底稿 oVr:
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audited financial statement 审计会计报表，已审计财务报表 ^oYRB EIJH
Auditing Guidelines (the～) 审计规范指南 505ejO|
auditing standards 审计准则 K"[\)&WBG
audit-oriented working paper (审计)业务类工作底稿 | N }*
authorisation 授权 > xA( *7
authorisation of transaction 交易的授权 ,:#h;4!VRF
availability 可获得性 \= P(?!v
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balance 余额；差额；平衡 F vTswM>
balance sheet 资产负债表 cNikLd~?A
bank 银行 ~ Q#! oh'i
bank account 银行账户，银行户头 >4q 6
bank statement 银行对账单 E#3tkFF0Z[
barter transaction 易货交易，以物换物交易 01 76
basis of audit 审计依据 N ]14~r=
basis of preparation (会计报表的)编制基础 `\P1Ff@z0
book of account 账目，账簿
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borrowing 借款，贷款，借债 >Q'*~S@v3
branch 分支，分支机构，分店 ?p/}eRgi
brought forward (账户余额等的)承上年，承上期，承上页 tqCwbi
budget 预算 K-"`A.:S
building 建筑物；大楼 8_ascvs5
business conditions 业务情况，经营情况 yJ `{\7Uqg
business licence (企业等的)营业执照 >j7]gi(
business relation 业务关系 7z$bCO L=S
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