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 -HuIz6
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审计词汇英汉对照 'xa EG,P
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ability to continue as a going concern 持续经营能力 l ^}5PHLd
acceptability 可接受性，可接受程度 r~fnK%
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acceptable level of detection risk 检查风险的可接受水平 -qpM 6t
acceptance of engagement 接受委托 _z .CV<
accepting the engagement for the first time 首次接受委托 ~YviXSW
access to asset 对资产的接触 T<y fpUzX
according to 根据，依据，依照 <4 /q5*&
account balance 账户余额 T xpj#JD
account for 对……进行会计处理，核算；解释 mY XL
accounting 会计，会计学 qvhG ^b0h
accounting advisory serve 会计咨询服务 ZGCp[ 2$
accounting firm 会计师事务所 Iq6EoDoq
accounting information 会计信息，会计资料 d0zp89BEn
accounting period 会计期间 #,})N*7
accounting policies 会计政策 HAs/f#zAk6
accounting professional bodies 会计职业组织，会计职业团体 ,,#6SR(n
accounting records 会计记录 <d B z]W
accounting responsibility 会计责任 =>A}eR1Y
accounting service 会计服务 Ip8:~Fl]
accounting standards 会计准则 M.)z;[3O
Accounting Standards for Business Enterprises 企业会计准则 O]F(vHK\
accounting system 会计系统 ATmyoN2@>
accounting treatment 会计处理 j-FMWEp
accuracy 准确性，精确性 $,I@c"m{
additional audit procedures 追加审计程序 ,MHF
addressee 收件人，收信人 /!/Pk'p=/
Administration of State-owned Assets (the～) 国有资产管理局 k{ ZQM
administrative laws and regulations 行政法规 P(C5@x(Z
adverse impact 不利影响，负面影响 H{EZ} *{M4
adverse opinion 反对意见 .uN(44^ +x
advisory group 咨询组，顾问组 BI!E mA
agency fee 代理费，代理费用 < mFU T
aggregate 总计，合计为…… \]\GDpu[
alternation of document and record 变造文件和记录 v6=X]Ji{YA
alternative audit procedures 替代审计程序，备选审计程序 &/otoAr(
amend 修改，修订 XZ(<Mo \v
amortisation 摊销 UKB/>:R
analytical capacity 分析能力 e-lc2$o7{
analytical procedures 分析性程序 l6IT o@&J
annual financial statements 年度会计报表，年度财务报表 j[t 2Bp
appendix 附录，附表 @|'9nPern
applicable 适用的 PBiA/dG[;
applicable laws and regulations 适用的法规 n 4H'FZ
application systems 应用系统 B LZ<"npn
apply consistently 一贯地执行，一贯地实施 s,Fts 3+
appropriate 适当的，合适的； ~Q]::
征用，挪用 ZHoYnp-~z
appropriate authorization 适当的授权 !)}z{ ,Jx
appropriateness of audit evidence 审计证据的适当性 n1'i!NWt
approval 批准，核准 2:yXeSeA
assertion (会计报表上的)认定；确认 [w+1<ou;j
assessed level of control risk 对控制风险的评估，控制风险的评估水平 Z
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asset 资产，财产 aouYPxA`
asset restructuring 资产重组 !l6 ht {
assignment of duties 职责的划分 ps/|^8aGZ
assistant 助理，助理人员 7c@5tCcC-
associated company 联属公司，联营公司 YNp-A.o
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association 联合，结合；协会，社团 8# 1 o
assumption 假设，假定 %?S[{ 4A&
at a given date 在某一特定时日 2 %H_%Zu9
attestation 鉴证，公证 ,hT**(W
attestation service 鉴证服务 5fmQ+2A C1
audit adjustment 审计调整 BcQw-<veu
audit areas 审计领域 Dx9k%G)!
audit conclusion 审计结论 rj1%IzaXU^
audit effectiveness 审计效果 #9qX:*>h
audit efficiency 审计效率 s]D1s%Mx
audit engagement letter 审计业务约定书 '#Q
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audit evidence 审计证据 `s d
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audit fee 审计费 6&2{V?
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audit files 审计档案 3 rLc\rK
audit findings 审计中发现的事项 Ngm/ 5 Lc
audit implementation stage 审计实施阶段 '68#7Hs.
audit mark 审计标识 #N y+6XM
audit materiality 审计重要性 xa{.hp?
audit method 审计方法 z 5~X3k7
audit objective 审计目标，审计目的 'Q.5` o
audit of financial statements 会计报表审计，财务报表审计 @?0))@kPc3
audit opinion 审计意见 nwDGzC~y<
audit period 被审计期间，被审计年度 OE}c$!@
audit plan 审计计划 1gLET.I:
audit planning 编制审计计划，制定审计计划，审计计划 =
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audit planning stage 审计计划阶段 v
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audit procedure 审计程序 ZA '0 q
audit programme 审计程序表，具体审计计划 C
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audit report 审计报告 i+I 1h=
audit report with a disclaimer of opinion 拒绝表示意见审计报告 4v#s!W
audit report with a qualified opinion 有保留意见的审计报告 7sVO?:bj}
audit report with an adverse opinion 否定意见的审计报告 )|Ka'\xr
audit report with dual dates 双重日期审计报告 )2:U]d%pk
audit reporting stage 审计报告阶段 Ffd;aZ4n
audit responsibility 审计责任 FJW ,G20L
audit results 审计结果 C2DAsSw
audit risk 审计风险 K_qA[n
audit sampling 审计抽样 aHNn!9#1
audit sampling techniques 审计抽样方法，审计抽样技术 %F:; A
audit strategies 审计策略 )31xl6@
audit summary 审计总结，审计小结 jd}~#:FUr*
audit team 审计小组 `2q]ju
audit test 审计测试 1IK* j +%
audit trail 审计轨迹 b~T
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audit work 审计工作 ?U2 'L 2y
audit working paper 审计工作底稿 | "eC0u
audited financial statement 审计会计报表，已审计财务报表 W4nhPH(
Auditing Guidelines (the～) 审计规范指南 _0Y?(}
auditing standards 审计准则 ^r{N^
audit-oriented working paper (审计)业务类工作底稿 aZo>3z;
authorisation 授权 b$`/f:_
authorisation of transaction 交易的授权 wiM4,
availability 可获得性 UGoB7TEfn
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balance 余额；差额；平衡 %+C6#cj
balance sheet 资产负债表 D\Dw BZ>
bank 银行 uME_/S uO
bank account 银行账户，银行户头 d"lk"R
bank statement 银行对账单 `?"r\Qo<
barter transaction 易货交易，以物换物交易 k<rJm
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basis of audit 审计依据 5B
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basis of preparation (会计报表的)编制基础 X*&Thmee
book of account 账目，账簿 ]qEg5:yY
borrowing 借款，贷款，借债 >U]KPL[%
branch 分支，分支机构，分店 ^ Qxv5HS2
brought forward (账户余额等的)承上年，承上期，承上页 IPt
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budget 预算 hF5(1s}e$
building 建筑物；大楼 y%<CkgZS
business conditions 业务情况，经营情况 V2 '5doo
business licence (企业等的)营业执照 `9|Uu#x
business relation 业务关系 ]?Q<lMG
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