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 r
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审计词汇英汉对照 ]aP= K s%
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ability to continue as a going concern 持续经营能力 ZkL8 e
acceptability 可接受性，可接受程度 gE #>RM5D
acceptable level of detection risk 检查风险的可接受水平 ,.eWQK~
acceptance of engagement 接受委托 vg Y3L
accepting the engagement for the first time 首次接受委托 3 LDS
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access to asset 对资产的接触 {3;AwhN0H
according to 根据，依据，依照 `&\Q +W
account balance 账户余额 T134ZXqqz
account for 对……进行会计处理，核算；解释 8 fA_p}wp
accounting 会计，会计学 8n1'x;
accounting advisory serve 会计咨询服务 |*Z$E$k:
accounting firm 会计师事务所 R_M?dEtE>
accounting information 会计信息，会计资料 UOQEk22
accounting period 会计期间 ;iDPn2?6?x
accounting policies 会计政策 ~l;[@jsw F
accounting professional bodies 会计职业组织，会计职业团体 R $; n)_H
accounting records 会计记录 YK|bXSA[
accounting responsibility 会计责任 ^u 3V
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accounting service 会计服务 G\|,5HE D
accounting standards 会计准则 *s@Q tgu
Accounting Standards for Business Enterprises 企业会计准则 @lJzr3}WZ
accounting system 会计系统 8 r3A~
accounting treatment 会计处理 j+>J,axU!
accuracy 准确性，精确性 +P.+_7+:
additional audit procedures 追加审计程序 hi g2
addressee 收件人，收信人 xsWur(> ]
Administration of State-owned Assets (the～) 国有资产管理局 Y*mbjyt[?X
administrative laws and regulations 行政法规 A? Bif;
adverse impact 不利影响，负面影响 f~ }H
adverse opinion 反对意见 XL7h}
advisory group 咨询组，顾问组 =zwOq(Bh W
agency fee 代理费，代理费用 xf|mlHS+
aggregate 总计，合计为…… wAnb
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alternation of document and record 变造文件和记录 =8U&[F
alternative audit procedures 替代审计程序，备选审计程序 C8F 7bG8c
amend 修改，修订 kdGT{2u
amortisation 摊销 s
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analytical capacity 分析能力 } 9nDo*A"}
analytical procedures 分析性程序 qzb<J=FAU
annual financial statements 年度会计报表，年度财务报表 @&[T _l
appendix 附录，附表 0uBl>A7qhn
applicable 适用的 Tw +
applicable laws and regulations 适用的法规 Nk {XdrY
application systems 应用系统 Ef<b~E@
apply consistently 一贯地执行，一贯地实施 lJ@] [;
appropriate 适当的，合适的； O%r; 5kP
征用，挪用 DY[$"8Kxcp
appropriate authorization 适当的授权 Nj(" |`9"
appropriateness of audit evidence 审计证据的适当性 y8fsv eX
approval 批准，核准 sX Nb }gJ
assertion (会计报表上的)认定；确认 ,t1abp{A
assessed level of control risk 对控制风险的评估，控制风险的评估水平 ~o n(3|$
asset 资产，财产 g2unV[()_
asset restructuring 资产重组 !UFfsNiXZ
assignment of duties 职责的划分 x W92ch+t
assistant 助理，助理人员 Rp$}YN
associated company 联属公司，联营公司 (Vo>e =q
association 联合，结合；协会，社团
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assumption 假设，假定 52o x`t |
at a given date 在某一特定时日 ;E'"Ks[GH
attestation 鉴证，公证 & w=3
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attestation service 鉴证服务
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audit adjustment 审计调整 Q
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audit areas 审计领域 4b:s<$TZ
audit conclusion 审计结论 N H3 cq
audit effectiveness 审计效果 7
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audit efficiency 审计效率 r-h#{==*c
audit engagement letter 审计业务约定书 xU%w=0z <
audit evidence 审计证据 u[{tb
audit fee 审计费 ZY:[ekm%4Z
audit files 审计档案 JMTvSXr
audit findings 审计中发现的事项 )# LpCM,a
audit implementation stage 审计实施阶段 ]THPSw_y
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audit mark 审计标识 fHZTXvxoL
audit materiality 审计重要性 s `#(
audit method 审计方法 t=xOQ 8
audit objective 审计目标，审计目的 F]9nB3:W
audit of financial statements 会计报表审计，财务报表审计 ^Idle*+
audit opinion 审计意见 Vx @|O%
audit period 被审计期间，被审计年度 {W##^L~
audit plan 审计计划 1
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audit planning 编制审计计划，制定审计计划，审计计划 }MlwC;ot
audit planning stage 审计计划阶段 ]D,MiDph
audit procedure 审计程序 Ux
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audit programme 审计程序表，具体审计计划 o-
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audit report 审计报告 lSH6>0# B
audit report with a disclaimer of opinion 拒绝表示意见审计报告 _!|/
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audit report with a qualified opinion 有保留意见的审计报告 'TA UE{{
audit report with an adverse opinion 否定意见的审计报告 ?-Vjha@BO
audit report with dual dates 双重日期审计报告 _sb
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audit reporting stage 审计报告阶段 "] \+?
audit responsibility 审计责任 oHs2L-G
audit results 审计结果 JH8zF{?
audit risk 审计风险 m XXt'_"
audit sampling 审计抽样 E_zIg+(+
audit sampling techniques 审计抽样方法，审计抽样技术 san,|yrMn
audit strategies 审计策略 Ye.r%i &
audit summary 审计总结，审计小结 Iuh/I +[7
audit team 审计小组 `l*;t`h
audit test 审计测试 <r3J0)r}
audit trail 审计轨迹 Q~Z=(rP20
audit work 审计工作 z.}[m, oTF
audit working paper 审计工作底稿 ~.!c~
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audited financial statement 审计会计报表，已审计财务报表 ( #; `"Yu
Auditing Guidelines (the～) 审计规范指南 ox
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auditing standards 审计准则 5 QO34t2
audit-oriented working paper (审计)业务类工作底稿 K5"# ~\D
authorisation 授权 WAn'k A
authorisation of transaction 交易的授权 > ,DbNmi
availability 可获得性 ?)\a_ Tn
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balance 余额；差额；平衡 ?h1H.s2X
balance sheet 资产负债表 7-BvFEM;
bank 银行 r$wxk 4%Rz
bank account 银行账户，银行户头 qL94SW;
bank statement 银行对账单 sUYxT>R
barter transaction 易货交易，以物换物交易 ~0b O}
basis of audit 审计依据 $2%f 8&
basis of preparation (会计报表的)编制基础 o`.R!wm:W
book of account 账目，账簿 <`0h|m'U
borrowing 借款，贷款，借债 l
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branch 分支，分支机构，分店 d,by /
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brought forward (账户余额等的)承上年，承上期，承上页 |$7vI&m
budget 预算 r4,VTy2Qe
building 建筑物；大楼 Xo*DvD
business conditions 业务情况，经营情况 PpsIh Mq@
business licence (企业等的)营业执照 qn,O40
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business relation 业务关系 %4W$Lq}
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