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
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审计词汇英汉对照 D`5:
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ability to continue as a going concern 持续经营能力 m./*LXU
acceptability 可接受性，可接受程度 HJ(=?TU
acceptable level of detection risk 检查风险的可接受水平 f61]`@Bk
acceptance of engagement 接受委托 pzYG?9cwz
accepting the engagement for the first time 首次接受委托 | eK,Td%
access to asset 对资产的接触 <kk'v'GW@
according to 根据，依据，依照 `jt(DK B+J
account balance 账户余额 a:wJ/ p
account for 对……进行会计处理，核算；解释 H ==X0
accounting 会计，会计学 D DZTqsws
accounting advisory serve 会计咨询服务 _qdW QFuM
accounting firm 会计师事务所 HM;4=%
accounting information 会计信息，会计资料 il<gjlyR]L
accounting period 会计期间 d
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accounting policies 会计政策 (u$!\fE-et
accounting professional bodies 会计职业组织，会计职业团体 I-j(e)P(o_
accounting records 会计记录 __Vg/C!W
accounting responsibility 会计责任 "1E? 3PFJ
accounting service 会计服务 1"N/ZK F-x
accounting standards 会计准则 DB!uv[c
Accounting Standards for Business Enterprises 企业会计准则 6i55J a
accounting system 会计系统 (p}9
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accounting treatment 会计处理 k{!iDZr&f,
accuracy 准确性，精确性 iFXUKGiV
additional audit procedures 追加审计程序
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addressee 收件人，收信人 =/)Mc@Hb
Administration of State-owned Assets (the～) 国有资产管理局 zV 9
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administrative laws and regulations 行政法规 q
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adverse impact 不利影响，负面影响 noWRYS %
adverse opinion 反对意见 }C9VT Js|
advisory group 咨询组，顾问组 ]M02>=1
agency fee 代理费，代理费用 jLpgWt`8)E
aggregate 总计，合计为…… OsDp
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alternation of document and record 变造文件和记录 ajg7xF{l)
alternative audit procedures 替代审计程序，备选审计程序 KI^ q 5D ?
amend 修改，修订 ZC>`ca
amortisation 摊销 >:(6 {}b
analytical capacity 分析能力 f[w jur
analytical procedures 分析性程序 `K@5_d b\
annual financial statements 年度会计报表，年度财务报表 p Rb+'v&_k
appendix 附录，附表 ;5zjd,
applicable 适用的 j=zU7wz)D
applicable laws and regulations 适用的法规 PkZf(=-X
application systems 应用系统 exGhk t~
apply consistently 一贯地执行，一贯地实施 je$R\7B<
appropriate 适当的，合适的； lUy*549,
征用，挪用 Zi15wE
appropriate authorization 适当的授权 C"V?yDy2~
appropriateness of audit evidence 审计证据的适当性 U:C-\ M
approval 批准，核准 ^$ g],PAY
assertion (会计报表上的)认定；确认 }Etd#">
assessed level of control risk 对控制风险的评估，控制风险的评估水平 g%KGF)+H
asset 资产，财产 q| de*~@-P
asset restructuring 资产重组 OdtbVF~
assignment of duties 职责的划分 \ZmFH8=|f
assistant 助理，助理人员 t(LlWd
associated company 联属公司，联营公司 Al;%u0]5
association 联合，结合；协会，社团 4rGO8R
assumption 假设，假定 ZKiL-^dob
at a given date 在某一特定时日 3/#R9J#
attestation 鉴证，公证 c+YYM
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attestation service 鉴证服务 TWD|1
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audit adjustment 审计调整 '=@H2T6=
audit areas 审计领域 >8.v.; `
audit conclusion 审计结论 I=3B
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audit effectiveness 审计效果 ),W (TL
audit efficiency 审计效率 +A.a~Stt
audit engagement letter 审计业务约定书 E : LQ!
audit evidence 审计证据 %
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audit fee 审计费 vi()1LS/!
audit files 审计档案 hc31+TL
audit findings 审计中发现的事项 519:yt
audit implementation stage 审计实施阶段 xhp-4
audit mark 审计标识 u:qD*zO
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audit materiality 审计重要性 -sG
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audit method 审计方法 <LOx.}fv
audit objective 审计目标，审计目的 o 0 cc+
audit of financial statements 会计报表审计，财务报表审计 dcc%G7w
audit opinion 审计意见 c=U$$|qHV
audit period 被审计期间，被审计年度 e
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audit plan 审计计划 0'`8HP
audit planning 编制审计计划，制定审计计划，审计计划 J7
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audit planning stage 审计计划阶段 IJb1)
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audit procedure 审计程序
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audit programme 审计程序表，具体审计计划 MSm`4lw
audit report 审计报告 u3v6$CD?
audit report with a disclaimer of opinion 拒绝表示意见审计报告 dOYm t,
audit report with a qualified opinion 有保留意见的审计报告 el*pYI
audit report with an adverse opinion 否定意见的审计报告 `!>dbR&1
audit report with dual dates 双重日期审计报告 S<bz7
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audit reporting stage 审计报告阶段
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audit responsibility 审计责任 8bKWIN g_n
audit results 审计结果 r>:7${pF
audit risk 审计风险 u^4 "96aXJ
audit sampling 审计抽样 Y|qi xpP
audit sampling techniques 审计抽样方法，审计抽样技术 E?c{02f u
audit strategies 审计策略 VTgbJ {?
audit summary 审计总结，审计小结 "3>* i!i
audit team 审计小组 B$[%pm`'2
audit test 审计测试 lXL7q?,9
audit trail 审计轨迹 uJ!s%s2g
audit work 审计工作 &s}@7htE
audit working paper 审计工作底稿 Ns(L1 '9=
audited financial statement 审计会计报表，已审计财务报表 =='{[ [J
Auditing Guidelines (the～) 审计规范指南 p9 ] 7g%
auditing standards 审计准则 ~)_ ?:.Da
audit-oriented working paper (审计)业务类工作底稿 {J6sM$aj
authorisation 授权 E+m"yQp{
authorisation of transaction 交易的授权 0)] C&;}_M
availability 可获得性 ;
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balance 余额；差额；平衡 qer
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balance sheet 资产负债表 -L4G WJ~.-
bank 银行 8UY=}R2C
bank account 银行账户，银行户头 :,z3 :PL
bank statement 银行对账单 EwBN+ v;)
barter transaction 易货交易，以物换物交易 "VVR#H}{
basis of audit 审计依据 #* /W!UOu
basis of preparation (会计报表的)编制基础 m-KK
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book of account 账目，账簿 rj f=qh5s
borrowing 借款，贷款，借债 V1fvQ= 9
branch 分支，分支机构，分店 ]ieA?:0Hi
brought forward (账户余额等的)承上年，承上期，承上页 'LLQ[JJ=O
budget 预算 cZX&itVc:
building 建筑物；大楼 u$@I/q,ou
business conditions 业务情况，经营情况 W<hdb!bE
business licence (企业等的)营业执照 en#g<on
business relation 业务关系 P)j9\ muc
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