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 cdD?QnZ
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审计词汇英汉对照 .J2tm2]"EZ
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ability to continue as a going concern 持续经营能力 sN@=Ri?\
acceptability 可接受性，可接受程度 3TNj*jo
acceptable level of detection risk 检查风险的可接受水平 rSNaflYAr
acceptance of engagement 接受委托 4+B
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accepting the engagement for the first time 首次接受委托 N=TDywRI
access to asset 对资产的接触 |j !U/n.%w
according to 根据，依据，依照 ::p(ViYG
account balance 账户余额 KO= H!Em\l
account for 对……进行会计处理，核算；解释 !mu1e=bY>
accounting 会计，会计学 R
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accounting advisory serve 会计咨询服务 k\}\>&Zqu
accounting firm 会计师事务所 _F tI2G9
accounting information 会计信息，会计资料 NFBhnNH+
accounting period 会计期间 A=\:b^\
accounting policies 会计政策 I{uwT5QT-
accounting professional bodies 会计职业组织，会计职业团体 -zH` 9>J5|
accounting records 会计记录 L~&r.81
accounting responsibility 会计责任 xC -&<s
accounting service 会计服务 vptBDfzz
accounting standards 会计准则 yMK VF`D*
Accounting Standards for Business Enterprises 企业会计准则 kZ<"hsh,Y'
accounting system 会计系统 1p
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accounting treatment 会计处理 FYX" q -Z
accuracy 准确性，精确性 u=PYm+q{
additional audit procedures 追加审计程序 !)LVZfQ0
addressee 收件人，收信人 ac#I $V-
Administration of State-owned Assets (the～) 国有资产管理局 E6s)J -a
administrative laws and regulations 行政法规 rFG_ CC2
adverse impact 不利影响，负面影响 t4r%EP|Zt
adverse opinion 反对意见 i'uSu8$'*
advisory group 咨询组，顾问组 .%x%(olf
agency fee 代理费，代理费用 NrWgaPO)i
aggregate 总计，合计为…… |)b:@q3k+n
alternation of document and record 变造文件和记录 ]O+W+h{]
alternative audit procedures 替代审计程序，备选审计程序 L IRdWGQ
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amend 修改，修订 6w4}4i
amortisation 摊销 C0
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analytical capacity 分析能力 |,WP)
analytical procedures 分析性程序 0E/,l ``p
annual financial statements 年度会计报表，年度财务报表 Xx
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appendix 附录，附表 C=<PYkt,L
applicable 适用的 {# Vp`ji
applicable laws and regulations 适用的法规 d9.~W5^fC
application systems 应用系统 !6l}s$1i|
apply consistently 一贯地执行，一贯地实施 2HF_kYZ
appropriate 适当的，合适的； I|vfxf
征用，挪用 xw~ 3x*{
appropriate authorization 适当的授权 M| }V6F_y
appropriateness of audit evidence 审计证据的适当性 zT ; +akq
approval 批准，核准 +9R@c Ur
assertion (会计报表上的)认定；确认 T!Z).PA#
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ECr}7R%
asset 资产，财产 YzeNr*
asset restructuring 资产重组 J @^Ypq
assignment of duties 职责的划分 X@H/"B%u2
assistant 助理，助理人员 ) S, f I
associated company 联属公司，联营公司 4)NbQ[
association 联合，结合；协会，社团 8Ao pI3
assumption 假设，假定 _tR?Wm NH=
at a given date 在某一特定时日 V[ 'lB.&t
attestation 鉴证，公证 # -8%g{
attestation service 鉴证服务
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audit adjustment 审计调整 \<W/Z.}/
audit areas 审计领域 A
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audit conclusion 审计结论 vMeB2r<
audit effectiveness 审计效果 }5]7lGR
audit efficiency 审计效率 dd:vQOF;
audit engagement letter 审计业务约定书 : fA|J!^b[
audit evidence 审计证据 ,qT+Vqpr{
audit fee 审计费 Vi'zSR28Z
audit files 审计档案 u Xo?
audit findings 审计中发现的事项 j kV 9$W0
audit implementation stage 审计实施阶段 0rCQz3gh1
audit mark 审计标识 ,U ?^u%
audit materiality 审计重要性 \x<i6&.
audit method 审计方法 e)*-<AGwC
audit objective 审计目标，审计目的 NY" +Qw@$
audit of financial statements 会计报表审计，财务报表审计 (qDPGd*1
audit opinion 审计意见 L-[A1#n
audit period 被审计期间，被审计年度 \IO<V9^L
audit plan 审计计划 ^50\c$
audit planning 编制审计计划，制定审计计划，审计计划 sny$[!)
audit planning stage 审计计划阶段 jhH&} d9
audit procedure 审计程序 D LD 5>
audit programme 审计程序表，具体审计计划 N<^)tR 8+
audit report 审计报告 c;.jo?RR2
audit report with a disclaimer of opinion 拒绝表示意见审计报告 *NCkC
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audit report with a qualified opinion 有保留意见的审计报告 ~' w]%rh!
audit report with an adverse opinion 否定意见的审计报告 vq :?a
audit report with dual dates 双重日期审计报告 Hb3t|<z
audit reporting stage 审计报告阶段 ,Rdw]O
audit responsibility 审计责任 #T++
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audit results 审计结果 B ,U|V
audit risk 审计风险 iaHL&)[YK
audit sampling 审计抽样 p9![8VU
audit sampling techniques 审计抽样方法，审计抽样技术 6 l7 iX]
audit strategies 审计策略 i'p6#
audit summary 审计总结，审计小结 |o<c`:;kt
audit team 审计小组 Of
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audit test 审计测试 pMd!Jl#(N
audit trail 审计轨迹 d'@i8N["{
audit work 审计工作 "P
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audit working paper 审计工作底稿 cy0j >-z
audited financial statement 审计会计报表，已审计财务报表 C 2 H2*"
Auditing Guidelines (the～) 审计规范指南 QB ; jZpF
auditing standards 审计准则 `PZcL2~E
audit-oriented working paper (审计)业务类工作底稿 5Zn: $?7
authorisation 授权 jM: |%o
authorisation of transaction 交易的授权
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availability 可获得性 jwmPy)X|s\
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balance 余额；差额；平衡 m
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balance sheet 资产负债表 DdqE6q
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bank 银行 *yYeqm
bank account 银行账户，银行户头 zE+^WeH|
bank statement 银行对账单 sGG
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barter transaction 易货交易，以物换物交易 a%r ( F
basis of audit 审计依据 7n] ukqZ
basis of preparation (会计报表的)编制基础 uc aa; zj
book of account 账目，账簿 TeKU/&fkc
borrowing 借款，贷款，借债 IO7 cRg'-F
branch 分支，分支机构，分店 lUd4`r"
brought forward (账户余额等的)承上年，承上期，承上页 .f&Z+MQ
budget 预算 v^aI+p6
building 建筑物；大楼 Zi{vEI ]
business conditions 业务情况，经营情况 QL :Qzr[
business licence (企业等的)营业执照 Ffig0K+ `
business relation 业务关系 Cd|rDa
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