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 /|NyO+Io
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审计词汇英汉对照 B!`. ,3
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A `0W"[BY
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ability to continue as a going concern 持续经营能力 HQ=pf >
acceptability 可接受性，可接受程度 G+sB/l"
acceptable level of detection risk 检查风险的可接受水平 jJYCGK$=
acceptance of engagement 接受委托 O Ao03KW
accepting the engagement for the first time 首次接受委托 ,1|=_M31
access to asset 对资产的接触 hiVDN"$$
according to 根据，依据，依照 $=>:pQbBVX
account balance 账户余额 (/&ht-~ EL
account for 对……进行会计处理，核算；解释 hC{2LLu;n
accounting 会计，会计学 .AX%6+o
accounting advisory serve 会计咨询服务 d72( g$F
accounting firm 会计师事务所 -KbO[b\V
accounting information 会计信息，会计资料 &{WEtaXaa
accounting period 会计期间
p}GTOJT}
accounting policies 会计政策 ML$#&Z@
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accounting professional bodies 会计职业组织，会计职业团体 Smy J@.L"
accounting records 会计记录 =$~x]
accounting responsibility 会计责任 V^D 1:9i
accounting service 会计服务 k-*k'S_
accounting standards 会计准则 v(O@~ 8(I
Accounting Standards for Business Enterprises 企业会计准则 4;H m%20g
accounting system 会计系统 2&s(:=
accounting treatment 会计处理 4u|6^ wu.I
accuracy 准确性，精确性 &SZAe/3+
additional audit procedures 追加审计程序 -"^"& )
addressee 收件人，收信人 R. ryy
Administration of State-owned Assets (the～) 国有资产管理局 23;\l
administrative laws and regulations 行政法规 Tnf&32 IA
adverse impact 不利影响，负面影响 `+KLE(]vyH
adverse opinion 反对意见 hI<$lEB
advisory group 咨询组，顾问组 r
!>=G%
agency fee 代理费，代理费用 $1 Z3yb^
aggregate 总计，合计为…… )086u8w )y
alternation of document and record 变造文件和记录 [daR) C
alternative audit procedures 替代审计程序，备选审计程序 [sPLu)q2
amend 修改，修订 |SJ%Myy
amortisation 摊销 Y'6P ~C;v
analytical capacity 分析能力 ONcS,oHW
analytical procedures 分析性程序
jP3 ~O
annual financial statements 年度会计报表，年度财务报表 aQ 6T2bQ
appendix 附录，附表 L(`q3>iC4.
applicable 适用的 8p~[8}
applicable laws and regulations 适用的法规 u*Y!=IT
application systems 应用系统 |@>Zc5M
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apply consistently 一贯地执行，一贯地实施 X~; *zYd5
appropriate 适当的，合适的； 5oD%~Fk l
征用，挪用 .$x822
appropriate authorization 适当的授权 7BA9zs392
appropriateness of audit evidence 审计证据的适当性 9fSX=PVRmQ
approval 批准，核准 @yPI$"Ma
assertion (会计报表上的)认定；确认 &19z|Id
assessed level of control risk 对控制风险的评估，控制风险的评估水平 OHF:E44k
asset 资产，财产 7,9zj1<
asset restructuring 资产重组 \w{fq+G
assignment of duties 职责的划分 'aZAWY d
assistant 助理，助理人员 Ce3
associated company 联属公司，联营公司 Q},uM_" +
association 联合，结合；协会，社团 {}PBYX R
assumption 假设，假定 n lvDMZ
at a given date 在某一特定时日 ~Oj-W6-+&,
attestation 鉴证，公证 *UG=dl#F#
attestation service 鉴证服务 M^A ;tPw
audit adjustment 审计调整 [;INVUwG^
audit areas 审计领域 O~# OVFJ9=
audit conclusion 审计结论 w\
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audit effectiveness 审计效果 W. b?~
audit efficiency 审计效率 Y2p~chx9
audit engagement letter 审计业务约定书 MdNV3:[ \
audit evidence 审计证据 >\!>CuU
audit fee 审计费 ^UpwVKdP
audit files 审计档案 p@xK`=Urb
audit findings 审计中发现的事项 n)teX.ck)
audit implementation stage 审计实施阶段 u"r1RG'
audit mark 审计标识 2! bE|
audit materiality 审计重要性 VrRBwvp-K
audit method 审计方法 G|]39/OO3{
audit objective 审计目标，审计目的 G Q+g.{c
audit of financial statements 会计报表审计，财务报表审计 &4l >_
audit opinion 审计意见 _RzcMX
audit period 被审计期间，被审计年度 #T)gKp
audit plan 审计计划 G9\@&=
audit planning 编制审计计划，制定审计计划，审计计划 <wt9K2,
audit planning stage 审计计划阶段 +4p gPv
audit procedure 审计程序 QVrMrm+vRv
audit programme 审计程序表，具体审计计划 %8G
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audit report 审计报告 u%Yr&u
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _\xd]~ELj
audit report with a qualified opinion 有保留意见的审计报告 = l9H]`T/
audit report with an adverse opinion 否定意见的审计报告 e_pyjaY!s
audit report with dual dates 双重日期审计报告 IC7S
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audit reporting stage 审计报告阶段 AfW9;{j&I
audit responsibility 审计责任 4q5bW+$Xj
audit results 审计结果 x-{awP
audit risk 审计风险 >;@hA*<
audit sampling 审计抽样 Z)zmT%t
audit sampling techniques 审计抽样方法，审计抽样技术 vN4
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audit strategies 审计策略 \uV;UH7qe
audit summary 审计总结，审计小结 o93A:f c
audit team 审计小组 FVco
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audit test 审计测试 ^^Tu/YC9x
audit trail 审计轨迹 O8:,XTAN
audit work 审计工作 ]jS+ItL@
audit working paper 审计工作底稿 L$+ap~ld
audited financial statement 审计会计报表，已审计财务报表 q
y8=4~40
Auditing Guidelines (the～) 审计规范指南 0TI+6 u
auditing standards 审计准则 L~jKx)S%
audit-oriented working paper (审计)业务类工作底稿 l0$
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authorisation 授权 B/CP/Pfb
authorisation of transaction 交易的授权 ou@ P#:<B
availability 可获得性 OC]_ b36v
B ^25[%aJI
balance 余额；差额；平衡 8V(#S :G35
balance sheet 资产负债表 AcYL 3
bank 银行 (HkMubnqg
bank account 银行账户，银行户头 nNFZ77lg
bank statement 银行对账单 |EaEd
A@T
barter transaction 易货交易，以物换物交易 i.Qy0
basis of audit 审计依据 *lIK?
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basis of preparation (会计报表的)编制基础 JtU /%s
book of account 账目，账簿 a[GlqaQy+-
borrowing 借款，贷款，借债 B/Lx,
branch 分支，分支机构，分店 B jR:#*<qD
brought forward (账户余额等的)承上年，承上期，承上页 DP NUm<>
budget 预算 pr[[)[]/
building 建筑物；大楼 xla9:*pPn
business conditions 业务情况，经营情况 )nS;] 7pB@
business licence (企业等的)营业执照 0Kjm:x9T
business relation 业务关系 jn#
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