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 Q/ ]~`S
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审计词汇英汉对照 #Pg`0xiV
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ability to continue as a going concern 持续经营能力 "D. <~!
acceptability 可接受性，可接受程度 +=E\sEe
acceptable level of detection risk 检查风险的可接受水平 D8L 5t<^1R
acceptance of engagement 接受委托 _S
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accepting the engagement for the first time 首次接受委托 j_so s%-
access to asset 对资产的接触 >JE+j =
according to 根据，依据，依照 GbQi3%
account balance 账户余额 0"O EOYs}
account for 对……进行会计处理，核算；解释 C5dM` _3L
accounting 会计，会计学 68u?}8}
accounting advisory serve 会计咨询服务 zJw5+
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accounting firm 会计师事务所 m* _X PY
accounting information 会计信息，会计资料 "ZGP,=?y2
accounting period 会计期间 iuY ,E
accounting policies 会计政策 .ifz9 jM'
accounting professional bodies 会计职业组织，会计职业团体 bfz7t!A)A
accounting records 会计记录 NRtH?&7
accounting responsibility 会计责任 x>EL|Q=?
accounting service 会计服务 -8 qCCV&1i
accounting standards 会计准则 G%bv< _R
Accounting Standards for Business Enterprises 企业会计准则 %RV81H9B
accounting system 会计系统 @h|qL-:!vG
accounting treatment 会计处理 /lC# !$9vz
accuracy 准确性，精确性 gP
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additional audit procedures 追加审计程序 n%F _ 3`
addressee 收件人，收信人 sF! #*Y
Administration of State-owned Assets (the～) 国有资产管理局 -yqgs>R( d
administrative laws and regulations 行政法规 gaz7u8$A=
adverse impact 不利影响，负面影响 I^k&v V
adverse opinion 反对意见 c@[Trk m
advisory group 咨询组，顾问组 LMoZ
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agency fee 代理费，代理费用 F M6{%}4
aggregate 总计，合计为…… z<5 5[~3
alternation of document and record 变造文件和记录 B ZW03e8|
alternative audit procedures 替代审计程序，备选审计程序 O`
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amend 修改，修订 j_g(6uZhz3
amortisation 摊销 %.=}v7&<z
analytical capacity 分析能力 ~ 4~r
analytical procedures 分析性程序 bfA>kn0C
annual financial statements 年度会计报表，年度财务报表 &233QRYM
appendix 附录，附表 qa^cJ1@
applicable 适用的 ^~V2xCu !
applicable laws and regulations 适用的法规 _\\Al v.
application systems 应用系统 b Sw^a{~)
apply consistently 一贯地执行，一贯地实施 As46:< !2
appropriate 适当的，合适的； W_M#Gi/ AL
征用，挪用 0V3dc+t)O
appropriate authorization 适当的授权 yq ;[1O_9C
appropriateness of audit evidence 审计证据的适当性 VrRF2(Kn?
approval 批准，核准 &YY`XEG59O
assertion (会计报表上的)认定；确认 GV0@We~
assessed level of control risk 对控制风险的评估，控制风险的评估水平 PI*@.kqR-
asset 资产，财产 hY
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asset restructuring 资产重组 .*` ^dt
assignment of duties 职责的划分 r&8aB85
assistant 助理，助理人员 ![B| Nxq}@
associated company 联属公司，联营公司 q~9- A+n
association 联合，结合；协会，社团 E:8*o 7
assumption 假设，假定 Qq:}Z7
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at a given date 在某一特定时日 #l}Fk)dj
attestation 鉴证，公证 q~> +x?30
attestation service 鉴证服务 'zm5wqrkAd
audit adjustment 审计调整 oVK:A;3T|
audit areas 审计领域 3 zh:~w_
audit conclusion 审计结论 B$rhsK %
audit effectiveness 审计效果 s\ C ,5
audit efficiency 审计效率 #@D Jf
audit engagement letter 审计业务约定书 SWzqCF
audit evidence 审计证据 ;j 1
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audit fee 审计费 b, a7XANsh
audit files 审计档案 * 4
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audit findings 审计中发现的事项 dGk"`/@
audit implementation stage 审计实施阶段 .;
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audit mark 审计标识 01o< eZ,
audit materiality 审计重要性 2J t{oh |
audit method 审计方法 i
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audit objective 审计目标，审计目的 V$hL\ `e
audit of financial statements 会计报表审计，财务报表审计 "mBM<rEn*
audit opinion 审计意见 mQ`atFz:Z
audit period 被审计期间，被审计年度 8i[TeW"
audit plan 审计计划 [w<_Wj
audit planning 编制审计计划，制定审计计划，审计计划 f@;pN=PS
audit planning stage 审计计划阶段 3r+c&^
audit procedure 审计程序 8gNTW7W/
audit programme 审计程序表，具体审计计划 GkU _01C
audit report 审计报告 q`p0ul,n
audit report with a disclaimer of opinion 拒绝表示意见审计报告 O W.CU=XU
audit report with a qualified opinion 有保留意见的审计报告 K@=
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audit report with an adverse opinion 否定意见的审计报告 UY9*)pEE
audit report with dual dates 双重日期审计报告 >g !Z|j u
audit reporting stage 审计报告阶段 -}<R u)
audit responsibility 审计责任 # l9VTzi
audit results 审计结果 T`@b rL
audit risk 审计风险 1P"7.{
audit sampling 审计抽样 +/celp
audit sampling techniques 审计抽样方法，审计抽样技术 cz IEkm
audit strategies 审计策略 h^rG5Q
audit summary 审计总结，审计小结 ykbfK$j z
audit team 审计小组 #"-_ ~
audit test 审计测试 -Wa<}Tz
audit trail 审计轨迹 ;N.dzH2yA
audit work 审计工作 H^kOwmSzh
audit working paper 审计工作底稿 KC}G_"f.$
audited financial statement 审计会计报表，已审计财务报表 S}rEQGGR{
Auditing Guidelines (the～) 审计规范指南 &v0]{)PO
auditing standards 审计准则 ?J2A.x5` a
audit-oriented working paper (审计)业务类工作底稿 e~
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authorisation 授权 dCM &Yf}K
authorisation of transaction 交易的授权 >QYx9`x&
availability 可获得性 F-ZTy"z
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balance 余额；差额；平衡
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balance sheet 资产负债表 X E_Lz2H`
bank 银行 Q0"?TSY
bank account 银行账户，银行户头 %|x9C ,0p#
bank statement 银行对账单 l4T[x|')M
barter transaction 易货交易，以物换物交易 O-7)"
basis of audit 审计依据 07>m*1G
basis of preparation (会计报表的)编制基础 +mBS&FK
book of account 账目，账簿 c[2ikI,n[
borrowing 借款，贷款，借债 'V%w{ZiiV
branch 分支，分支机构，分店 1d+Kn Jy
brought forward (账户余额等的)承上年，承上期，承上页 .*6 NqX$
budget 预算 {i=V:$_#
building 建筑物；大楼 rr,A Vw
business conditions 业务情况，经营情况 }=f\WWJf 0
business licence (企业等的)营业执照 -cU bIbW
business relation 业务关系 }. D18bE(
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