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 ,.>9$ ( s
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审计词汇英汉对照 4^l 9 d
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ability to continue as a going concern 持续经营能力 w|s2f`!
acceptability 可接受性，可接受程度 : #CWiq("%
acceptable level of detection risk 检查风险的可接受水平 xw
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acceptance of engagement 接受委托 f(D'qV T{
accepting the engagement for the first time 首次接受委托 E OXkMr
access to asset 对资产的接触 S3
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according to 根据，依据，依照 v 7wyQx+Q
account balance 账户余额 (4/"uj5
account for 对……进行会计处理，核算；解释 ocZ}RI#Q
accounting 会计，会计学 M?" 4 {
accounting advisory serve 会计咨询服务 ~rdS#f&R2
accounting firm 会计师事务所 B?=R= p
accounting information 会计信息，会计资料 !~~KM?g
accounting period 会计期间 bHnKtaK4c
accounting policies 会计政策 %"A8Af**I
accounting professional bodies 会计职业组织，会计职业团体 DX>LB$dy?
accounting records 会计记录 p7;K] AW
accounting responsibility 会计责任 D5P-$1KPt
accounting service 会计服务 mnK<5KLg1
accounting standards 会计准则 )LFbz#;Y
Accounting Standards for Business Enterprises 企业会计准则 yV:8 >9wE8
accounting system 会计系统 K?' m#}]
accounting treatment 会计处理 HJ 7A/XW
accuracy 准确性，精确性 #&Tm%CvB
additional audit procedures 追加审计程序 1n^N`lD8]6
addressee 收件人，收信人 mB _?N $ K
Administration of State-owned Assets (the～) 国有资产管理局 7CH&n
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administrative laws and regulations 行政法规 K
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adverse impact 不利影响，负面影响 [#uhMn^
adverse opinion 反对意见 s_NY#M Pz[
advisory group 咨询组，顾问组 -^m?%_<50l
agency fee 代理费，代理费用 HZRFE[ 9nb
aggregate 总计，合计为…… |> STb\
alternation of document and record 变造文件和记录 O~V^]
alternative audit procedures 替代审计程序，备选审计程序 =M;F&;\8
amend 修改，修订 F8-GnT xa
amortisation 摊销 F,~BhKkbV
analytical capacity 分析能力 XYWyxx5`
analytical procedures 分析性程序 B 1 }-
annual financial statements 年度会计报表，年度财务报表 uK" T~
appendix 附录，附表 giNXX jl
applicable 适用的 k37?No
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applicable laws and regulations 适用的法规 TF :'6#p
application systems 应用系统 FJtmRPP[r
apply consistently 一贯地执行，一贯地实施 e7;7TrB.
appropriate 适当的，合适的； @`L ;_S+
征用，挪用 #wIWh^^ Zy
appropriate authorization 适当的授权 8)9-*Bzj
appropriateness of audit evidence 审计证据的适当性 P-4$Qksx
approval 批准，核准 $lT8M-yK\
assertion (会计报表上的)认定；确认 md+pS"8o;
assessed level of control risk 对控制风险的评估，控制风险的评估水平 -fA =&$V
asset 资产，财产 90W= v*
asset restructuring 资产重组 zb9G&'7
assignment of duties 职责的划分 5`p9Xo>)yW
assistant 助理，助理人员 i-v: %
associated company 联属公司，联营公司 =|E
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association 联合，结合；协会，社团 GbQi3%
assumption 假设，假定 L'{W|Xb+
at a given date 在某一特定时日 C5dM` _3L
attestation 鉴证，公证 68u?}8}
attestation service 鉴证服务 X|{
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audit adjustment 审计调整 ~#)hqU'
audit areas 审计领域 b:F;6X0~Hl
audit conclusion 审计结论 Li5&^RAo|J
audit effectiveness 审计效果 WBWW7 HK
audit efficiency 审计效率 VNWB$mM.2
audit engagement letter 审计业务约定书 rq3f/_#L!O
audit evidence 审计证据 `YqtI/-w
audit fee 审计费 wx3_?8z/O
audit files 审计档案 3Sfd|0^
audit findings 审计中发现的事项 o @ L0ET
audit implementation stage 审计实施阶段 akyMW7'3V<
audit mark 审计标识 ASbI c"S6
audit materiality 审计重要性 3!p`5 hJd
audit method 审计方法 Q ")Xg:
audit objective 审计目标，审计目的 :%sBY0 yF
audit of financial statements 会计报表审计，财务报表审计 L&k CI`Tb
audit opinion 审计意见 Vhv'
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audit period 被审计期间，被审计年度 gD U!dT
audit plan 审计计划 fVn4=d6X
audit planning 编制审计计划，制定审计计划，审计计划 p($vM^_ <"
audit planning stage 审计计划阶段 c_vGr55
audit procedure 审计程序 7!AyL w
audit programme 审计程序表，具体审计计划 aDRcVA$*
audit report 审计报告 mh}D[K=~%
audit report with a disclaimer of opinion 拒绝表示意见审计报告 8HKv _vl
audit report with a qualified opinion 有保留意见的审计报告 P'8Ra O&d
audit report with an adverse opinion 否定意见的审计报告 >}
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audit report with dual dates 双重日期审计报告 =Iop
audit reporting stage 审计报告阶段 t~ {O)tt
audit responsibility 审计责任 =O O4C
audit results 审计结果 Am*IC?@tq
audit risk 审计风险 jaEe$2F2
audit sampling 审计抽样 LnE/62){N
audit sampling techniques 审计抽样方法，审计抽样技术 [+D]!& P
audit strategies 审计策略 ]Y I
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audit summary 审计总结，审计小结 q3#[6!
audit team 审计小组 `r SOt *<
audit test 审计测试 f9K7^qwkiz
audit trail 审计轨迹 &/U fXK r
audit work 审计工作 ^ l#6Es
audit working paper 审计工作底稿 4x)vy -y
audited financial statement 审计会计报表，已审计财务报表 JY CMW! ~
Auditing Guidelines (the～) 审计规范指南 , ]1f)>
auditing standards 审计准则 j#p;XI
audit-oriented working paper (审计)业务类工作底稿 m)L50ot:/
authorisation 授权 gNW+Dq|X%
authorisation of transaction 交易的授权 ^(:~8 h
availability 可获得性 P yfWIU7O
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balance 余额；差额；平衡 +ytP5K7
balance sheet 资产负债表 EFC+7 L(j
bank 银行 k( 0; >)<i
bank account 银行账户，银行户头 W |8VE,"7
bank statement 银行对账单 &7\}S qp
barter transaction 易货交易，以物换物交易 %}TJr]'F
basis of audit 审计依据 k
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basis of preparation (会计报表的)编制基础 nlB'@r
book of account 账目，账簿 K^<?LXJF
borrowing 借款，贷款，借债 B<EqzP*#
branch 分支，分支机构，分店 Chnt)N`/B4
brought forward (账户余额等的)承上年，承上期，承上页 @Pcgm"H<
budget 预算 1J9p1_d5
building 建筑物；大楼 EmT_T 3v
business conditions 业务情况，经营情况 |j0_^:2r=
business licence (企业等的)营业执照 :7 LA /j
business relation 业务关系 \
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