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 u!-eP7;7
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审计词汇英汉对照 ..T
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ability to continue as a going concern 持续经营能力 dXDD/8E
acceptability 可接受性，可接受程度 lET)<V(Y
acceptable level of detection risk 检查风险的可接受水平 .Ep3~9TB
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acceptance of engagement 接受委托 !K 9(OX2;
accepting the engagement for the first time 首次接受委托 5`uS<[vA
access to asset 对资产的接触 9F+bWo_m
according to 根据，依据，依照 sXa8(xc
account balance 账户余额 NN:TT\!v
account for 对……进行会计处理，核算；解释
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accounting 会计，会计学 BJE <~"
accounting advisory serve 会计咨询服务 j<KC$
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accounting firm 会计师事务所 IYO,/ kbf
accounting information 会计信息，会计资料 \nHlI=!P
accounting period 会计期间 :kVV.a# g
accounting policies 会计政策 ks 5'Z8X
accounting professional bodies 会计职业组织，会计职业团体 ?c2TT
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accounting records 会计记录 ~"mZ0 E
accounting responsibility 会计责任 (J4utw Z
accounting service 会计服务 [G P( r
accounting standards 会计准则 aOHCr>po,
Accounting Standards for Business Enterprises 企业会计准则 nKO&ffb'<
accounting system 会计系统 %_[- [t3
accounting treatment 会计处理 J:u|8>;
accuracy 准确性，精确性 <e ^/hR4O
additional audit procedures 追加审计程序 +i^s\c!3;
addressee 收件人，收信人 &rl>{Uvq
Administration of State-owned Assets (the～) 国有资产管理局 BQU5[8 l
administrative laws and regulations 行政法规 l( 5-
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adverse impact 不利影响，负面影响 W.|6$hRl)
adverse opinion 反对意见 J qUVGEg
advisory group 咨询组，顾问组 gJ&!w8v.
agency fee 代理费，代理费用 nsT|, O
aggregate 总计，合计为…… *[H+8/n_
alternation of document and record 变造文件和记录 2mUu3fZ
alternative audit procedures 替代审计程序，备选审计程序 wB)+og-^1f
amend 修改，修订 lnDDFsA
amortisation 摊销 9^='&U9sr
analytical capacity 分析能力 $<cZ<g5)
analytical procedures 分析性程序 %D
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annual financial statements 年度会计报表，年度财务报表 [hL1 PWKs
appendix 附录，附表 tD]&e
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applicable 适用的 v -3zav
applicable laws and regulations 适用的法规 lX*;KHT )
application systems 应用系统 V, +[XB
apply consistently 一贯地执行，一贯地实施 Jg:-TK/
appropriate 适当的，合适的； \.c
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appropriate authorization 适当的授权 n@;x!c< +
appropriateness of audit evidence 审计证据的适当性 ;J(,F:N
approval 批准，核准 t^,Qy.L0
assertion (会计报表上的)认定；确认 Pm^N0L9?q
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ,)$KS*f"*z
asset 资产，财产 H Y4E
asset restructuring 资产重组 #(
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assignment of duties 职责的划分 8 %j
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assistant 助理，助理人员 Z9&D'n)
associated company 联属公司，联营公司 $Je"z]cy-
association 联合，结合；协会，社团 &H&P)Px*_
assumption 假设，假定 E`fss d~
at a given date 在某一特定时日 g/,Bx!'8p
attestation 鉴证，公证 \( <{)GpBi
attestation service 鉴证服务 .w_`d'}
audit adjustment 审计调整
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audit areas 审计领域 +n[wkgFd
audit conclusion 审计结论 Sz|CreFK16
audit effectiveness 审计效果 6KCmswvE
audit efficiency 审计效率 {7Avba
audit engagement letter 审计业务约定书 En9]x"_
audit evidence 审计证据 $p3Wjf:bH
audit fee 审计费 m"( d%N7
audit files 审计档案 @JEmybu
audit findings 审计中发现的事项 _S2^;n?
audit implementation stage 审计实施阶段 :6$4K"^1
audit mark 审计标识 U|7 Qw|I7
audit materiality 审计重要性 ^:!(j iH
audit method 审计方法 1m`tqlFU9
audit objective 审计目标，审计目的 g!p_c
audit of financial statements 会计报表审计，财务报表审计 P%`R7yk
audit opinion 审计意见 46Q ; F
audit period 被审计期间，被审计年度 pLQSG}N
audit plan 审计计划 y3nm!tjyM
audit planning 编制审计计划，制定审计计划，审计计划 L-C/Luws
audit planning stage 审计计划阶段 y)/$ge _U
audit procedure 审计程序 6L2*gO:r?
audit programme 审计程序表，具体审计计划 Z ;y}gv/ {
audit report 审计报告 .Spi$>v
audit report with a disclaimer of opinion 拒绝表示意见审计报告 Q^Z<R A(C
audit report with a qualified opinion 有保留意见的审计报告 ^q&wITGI
audit report with an adverse opinion 否定意见的审计报告 *_<*bhR<
audit report with dual dates 双重日期审计报告 n qxq@.L2
audit reporting stage 审计报告阶段 )~.&bEm\
audit responsibility 审计责任 "h^#<b
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audit results 审计结果 PyT}}UKj:
audit risk 审计风险 X c2B 2c
audit sampling 审计抽样 aY[ 0A_
audit sampling techniques 审计抽样方法，审计抽样技术 i9\\evJs
audit strategies 审计策略 jqGo-C~
audit summary 审计总结，审计小结 |/\U^AHm"h
audit team 审计小组 _%Jl&0%q
audit test 审计测试 } C{}oLz
audit trail 审计轨迹 '^ e/F)0
audit work 审计工作 wEfz2Eq
audit working paper 审计工作底稿 (: TGe v
audited financial statement 审计会计报表，已审计财务报表 [B ~zoB(
Auditing Guidelines (the～) 审计规范指南 V 1`5D7Z
auditing standards 审计准则 JQ@`EV9,
audit-oriented working paper (审计)业务类工作底稿 c_z/At;4
authorisation 授权 ~6:LUM
authorisation of transaction 交易的授权 )YnI !v2T
availability 可获得性 ui56<gI-
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balance 余额；差额；平衡 5{
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balance sheet 资产负债表 N^H n9n
bank 银行 siRnH(^ J
bank account 银行账户，银行户头 tT* W5
bank statement 银行对账单 :%uyy5A
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barter transaction 易货交易，以物换物交易 ^E U OmVN
basis of audit 审计依据 kg?T$}O
basis of preparation (会计报表的)编制基础 2-6.r_
book of account 账目，账簿 u_4:#~b
borrowing 借款，贷款，借债 5S\][;u
branch 分支，分支机构，分店 6t_ 3%{
brought forward (账户余额等的)承上年，承上期，承上页 FU5LY XCs
budget 预算 ?K4.L?D#J
building 建筑物；大楼 vz yN c'
business conditions 业务情况，经营情况 miG; ] -"^
business licence (企业等的)营业执照 7TV>6i+7
business relation 业务关系 UU.mdSL
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