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 kmZ.U>#
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审计词汇英汉对照 UJ7'JBT=k
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ability to continue as a going concern 持续经营能力 ?"()>PJx
acceptability 可接受性，可接受程度 ?F!EB4E\y}
acceptable level of detection risk 检查风险的可接受水平 whV&qe;sw
acceptance of engagement 接受委托 _L$)2sl1R
accepting the engagement for the first time 首次接受委托 ^ H'hD
access to asset 对资产的接触 kxwNb xC
according to 根据，依据，依照 @)9REA(U
account balance 账户余额 R
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account for 对……进行会计处理，核算；解释 oR-O~_) U
accounting 会计，会计学 Z1VC5* K
accounting advisory serve 会计咨询服务 W\HL al
accounting firm 会计师事务所 mG0L !5
accounting information 会计信息，会计资料 =hJfL}&O3
accounting period 会计期间 VT'0DQ!NIq
accounting policies 会计政策 }16&1@8
accounting professional bodies 会计职业组织，会计职业团体 *y)4D[
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accounting records 会计记录 # .~ga7Q
accounting responsibility 会计责任 j%#?m 2J}
accounting service 会计服务 #]?tY }~
accounting standards 会计准则 0('OyH)
Accounting Standards for Business Enterprises 企业会计准则 {?w "hjy
accounting system 会计系统 7*+Km'=M
accounting treatment 会计处理 BTO A &Ag
accuracy 准确性，精确性 F;pTXt}?5
additional audit procedures 追加审计程序 V{43 HA10b
addressee 收件人，收信人 - o4@#p> >
Administration of State-owned Assets (the～) 国有资产管理局 xcHen/4X
administrative laws and regulations 行政法规 @XeEpDn]
adverse impact 不利影响，负面影响 'P+f|d[
adverse opinion 反对意见 PoJmW^:}
advisory group 咨询组，顾问组 B, 4q>KQA
agency fee 代理费，代理费用 lco~X DI
aggregate 总计，合计为…… UMT\ Q6p
alternation of document and record 变造文件和记录 ~D*b3K 8X
alternative audit procedures 替代审计程序，备选审计程序 X2i*iW<
amend 修改，修订 _8
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amortisation 摊销 ,g %o
analytical capacity 分析能力 h5x*NM1Ih
analytical procedures 分析性程序 |Mt&p#y
annual financial statements 年度会计报表，年度财务报表 l( gJLjTH%
appendix 附录，附表 nHnk#SAA u
applicable 适用的 w
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applicable laws and regulations 适用的法规 R_7
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application systems 应用系统 dl:-k r8
apply consistently 一贯地执行，一贯地实施 oL#xDG
appropriate 适当的，合适的； `( 3SfQ-
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appropriate authorization 适当的授权 tzPC/?
appropriateness of audit evidence 审计证据的适当性 A1Ka(3"
approval 批准，核准 y">fN0{<
assertion (会计报表上的)认定；确认 yE}BfU { .
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Yhe+u\vGs\
asset 资产，财产 L1rwIOgq^
asset restructuring 资产重组 !z?0 :Jg
assignment of duties 职责的划分 #
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assistant 助理，助理人员 AfN&n= d K
associated company 联属公司，联营公司 UkZ\cc}aC/
association 联合，结合；协会，社团 !Ri
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assumption 假设，假定 *
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at a given date 在某一特定时日 `v~!H\q
attestation 鉴证，公证 ("OAPr\2dw
attestation service 鉴证服务 !5&%\NSv
audit adjustment 审计调整 sllzno2bU
audit areas 审计领域
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audit conclusion 审计结论 IJ0#iA. T
audit effectiveness 审计效果
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audit efficiency 审计效率 BMdSf (l
audit engagement letter 审计业务约定书 t=Jm|wJnUA
audit evidence 审计证据 l~rb]6E
audit fee 审计费 <~N%W#z/
audit files 审计档案 yQ'eu;+]
audit findings 审计中发现的事项
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audit implementation stage 审计实施阶段 L@ nebT;\'
audit mark 审计标识 G,=F<TnI'
audit materiality 审计重要性 M'DWu|dIBA
audit method 审计方法 Z2#`}GI_m
audit objective 审计目标，审计目的 #sZIDn J#
audit of financial statements 会计报表审计，财务报表审计 0Qp[\ia
audit opinion 审计意见 tfA}`*$s
audit period 被审计期间，被审计年度 q4k.f_{
audit plan 审计计划 Ssf+b!e]
audit planning 编制审计计划，制定审计计划，审计计划 S.W^7Ap
audit planning stage 审计计划阶段 9#B
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audit procedure 审计程序 e=7W 7^"_
audit programme 审计程序表，具体审计计划 d/]|657u
audit report 审计报告 XMw.wQ '?
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;\x~ '@
audit report with a qualified opinion 有保留意见的审计报告 rGQ5l1</
audit report with an adverse opinion 否定意见的审计报告 E?cZ bn*>`
audit report with dual dates 双重日期审计报告 ;%W dvnW
audit reporting stage 审计报告阶段 'B`#:tX^N
audit responsibility 审计责任 (i]Z|@|)
audit results 审计结果 +xZQJeKb
audit risk 审计风险 ?Wa<AFXQ
audit sampling 审计抽样 bK4&=#Zh
audit sampling techniques 审计抽样方法，审计抽样技术 U<[jT=L
audit strategies 审计策略 ) |MJnx9
audit summary 审计总结，审计小结 DvYwCgLR
audit team 审计小组 i4<BDX5
audit test 审计测试 m2 O&2[ g
audit trail 审计轨迹 P6YQK+
audit work 审计工作 ?mU\
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audit working paper 审计工作底稿 ~RInN +N#
audited financial statement 审计会计报表，已审计财务报表 SO3cY#i
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Auditing Guidelines (the～) 审计规范指南 88 l,&2q
auditing standards 审计准则 h55>{)(E
audit-oriented working paper (审计)业务类工作底稿 . :a<2sp6
authorisation 授权 #ib ^Kg
authorisation of transaction 交易的授权 aMJ;bQD
availability 可获得性 6,+nRiZ
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balance 余额；差额；平衡 Xa,\EEmQ
balance sheet 资产负债表 EnJ!mr
bank 银行 c`jDW S
bank account 银行账户，银行户头 '$
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bank statement 银行对账单 ?Ht=[ l =
barter transaction 易货交易，以物换物交易 \|t{e8}
basis of audit 审计依据 7W|Zq6p i
basis of preparation (会计报表的)编制基础 |')-VhLLK
book of account 账目，账簿 2h q>T
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borrowing 借款，贷款，借债 iSiDSeW8
branch 分支，分支机构，分店 /_*>d)
brought forward (账户余额等的)承上年，承上期，承上页 [PWL<t::c
budget 预算 8TPN#"
building 建筑物；大楼 L/i( KF{
business conditions 业务情况，经营情况 ~O03Sit-
business licence (企业等的)营业执照 55m<XC
business relation 业务关系 Tz KK;(GX
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