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 jBZlN Ew
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审计词汇英汉对照 % `Q[?(z
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ability to continue as a going concern 持续经营能力 Y-!~x 0-H
acceptability 可接受性，可接受程度 [.J&@96,b
acceptable level of detection risk 检查风险的可接受水平 lS@0 $
acceptance of engagement 接受委托 EQe !&;
accepting the engagement for the first time 首次接受委托 @Wgd(Ezd
access to asset 对资产的接触 .5L|(B=H
according to 根据，依据，依照 Yc~( W ue
account balance 账户余额 %Ms "LoK
account for 对……进行会计处理，核算；解释 $HgBzZ7A2
accounting 会计，会计学 SnIH6k0T_
accounting advisory serve 会计咨询服务 ],`xd_=]=
accounting firm 会计师事务所 w>#{Nl 7gz
accounting information 会计信息，会计资料 h?_Cv
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accounting period 会计期间 SeuC7!q{
accounting policies 会计政策 xgDd5 `W
accounting professional bodies 会计职业组织，会计职业团体 0s9-`nHen|
accounting records 会计记录 :ohGG ,`Dh
accounting responsibility 会计责任 =MR.*m {
accounting service 会计服务 AWaptw_p*
accounting standards 会计准则 I0iTa99K
Accounting Standards for Business Enterprises 企业会计准则 (rKyX:Vsy
accounting system 会计系统 X0:V5
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accounting treatment 会计处理 hcn $uyP
accuracy 准确性，精确性 uq z HS>GM
additional audit procedures 追加审计程序 %MG{KG=&o
addressee 收件人，收信人 ->Z9j(JU
Administration of State-owned Assets (the～) 国有资产管理局 cp1-eR_&
administrative laws and regulations 行政法规 d]A.=NAc
adverse impact 不利影响，负面影响 YnR8mVo5Q
adverse opinion 反对意见 $4>(}
advisory group 咨询组，顾问组 8y:/!r
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agency fee 代理费，代理费用 KA
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aggregate 总计，合计为…… bG0
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alternation of document and record 变造文件和记录 ML _$/
alternative audit procedures 替代审计程序，备选审计程序 M)x6m|.=
amend 修改，修订 oW}nr<G{<
amortisation 摊销 vHJOpQmt~
analytical capacity 分析能力 zH"a>+st=
analytical procedures 分析性程序 su$IXI#R-&
annual financial statements 年度会计报表，年度财务报表 5!QT
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appendix 附录，附表 #ovausK[7
applicable 适用的 J.E Bt3
applicable laws and regulations 适用的法规 2[Ofa(mkkp
application systems 应用系统 G2$<Q+UYs?
apply consistently 一贯地执行，一贯地实施 (rmOv\hG9V
appropriate 适当的，合适的； }Q2v~
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appropriate authorization 适当的授权 n;@.eC,T/
appropriateness of audit evidence 审计证据的适当性 ZLjEH7
approval 批准，核准 }_/]f !]
assertion (会计报表上的)认定；确认 ol0i^d*9F
assessed level of control risk 对控制风险的评估，控制风险的评估水平 e{EC# %x_
asset 资产，财产 /^]/ iTg
asset restructuring 资产重组 _:N=
assignment of duties 职责的划分 %p 48=|+
assistant 助理，助理人员 >jU25"XI[
associated company 联属公司，联营公司 Y/x>wNW
association 联合，结合；协会，社团 @T"-%L8PL
assumption 假设，假定 Y #,&Tu
at a given date 在某一特定时日 z @g%9 |U
attestation 鉴证，公证 vjL +fH<0:
attestation service 鉴证服务 (himx8Uml2
audit adjustment 审计调整 M zFF Wk
audit areas 审计领域 A"e4w?
audit conclusion 审计结论 M(^_/ 1Z
audit effectiveness 审计效果 +\doF
audit efficiency 审计效率 jn
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audit engagement letter 审计业务约定书 85x34nT
audit evidence 审计证据 /0sw rt.
audit fee 审计费 pG6?"*Fz;
audit files 审计档案 /[=Yv!
audit findings 审计中发现的事项 2 16`rQ}z
audit implementation stage 审计实施阶段 4#Xz-5v
audit mark 审计标识 pCf9"LLer
audit materiality 审计重要性 _/czH<
audit method 审计方法 {Gr"lOi*@
audit objective 审计目标，审计目的 {#.<h PXn
audit of financial statements 会计报表审计，财务报表审计 >\!G43 Q=
audit opinion 审计意见 ZEp>~dn;
audit period 被审计期间，被审计年度 qyBC1an5,
audit plan 审计计划 v <Ywfb
audit planning 编制审计计划，制定审计计划，审计计划 X"jL
audit planning stage 审计计划阶段 0HO'%'Ga*
audit procedure 审计程序 ?f$U8A4lp
audit programme 审计程序表，具体审计计划 p[O\}MAd#
audit report 审计报告 pO/vD~C>
audit report with a disclaimer of opinion 拒绝表示意见审计报告 ;re BJk
audit report with a qualified opinion 有保留意见的审计报告 HUAbq }
audit report with an adverse opinion 否定意见的审计报告 J (G-c5&=
audit report with dual dates 双重日期审计报告 DfU]+;AE
audit reporting stage 审计报告阶段 ?I8r2M]
audit responsibility 审计责任 .=)[S5.BVq
audit results 审计结果 e-Oz`qW~
audit risk 审计风险 NEUr w/
audit sampling 审计抽样 > ~0~h:M+
audit sampling techniques 审计抽样方法，审计抽样技术 .Y|wG<E
audit strategies 审计策略 <PFF\N E9
audit summary 审计总结，审计小结 oTRid G
audit team 审计小组 48 Jt5Jz_
audit test 审计测试 &mW7FR'(
audit trail 审计轨迹 r#A*{ 4wz
audit work 审计工作 EJP] E)
audit working paper 审计工作底稿 3-=AmRxW't
audited financial statement 审计会计报表，已审计财务报表 P5H_iH
Auditing Guidelines (the～) 审计规范指南 QE8 `nMf
auditing standards 审计准则 VJ8'T"^Hf
audit-oriented working paper (审计)业务类工作底稿 y^e3Gyk
authorisation 授权 G!`PP
authorisation of transaction 交易的授权 76o3Sge:
availability 可获得性 52 *ii
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balance 余额；差额；平衡 HOx+umjxW
balance sheet 资产负债表 Qqi?DW1)-
bank 银行 2cO6' ?b
bank account 银行账户，银行户头 H+ 562
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bank statement 银行对账单 ' )}itS8
barter transaction 易货交易，以物换物交易 Q_Br{
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basis of audit 审计依据 `rXb:P7m{j
basis of preparation (会计报表的)编制基础 t-5K
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book of account 账目，账簿 ySB0"bl
borrowing 借款，贷款，借债 wMw}3qX$j
branch 分支，分支机构，分店 @U4hq7xzV2
brought forward (账户余额等的)承上年，承上期，承上页 v`c;1 ?=,q
budget 预算 oB%_yy+
building 建筑物；大楼 HYmUD74FR
business conditions 业务情况，经营情况 [!>9K}z,=
business licence (企业等的)营业执照 ::+;PRy_E
business relation 业务关系 c3Gy1#f:#2
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